Dahua Certified Public Accountants (special general partnership) description of non recurring profit and loss disclosure errors in 2021 Dahua He Zi [2022] No. 005797 description of non recurring profit and loss disclosure errors in 2021 page 1, special description 1-3
Dahua Certified Public Accountants (special general partnership) 12 / F, building 7, yard 16, West Fourth Ring Middle Road, Haidian District, Beijing [100039] Tel: 86 (10) 58350011 Fax: 86 (10) 58350006www dahua-cpa. com. Page 1 explanation on the disclosure errors of non recurring profits and losses of Shenzhen hertai Intelligent Control Co., Ltd. in 2021 dahuahe Zi [2022] 005797 Shenzhen H&T Intelligent Control Co.Ltd(002402) all shareholders: we have audited the financial statements of Shenzhen H&T Intelligent Control Co.Ltd(002402) (hereinafter referred to as Shenzhen H&T Intelligent Control Co.Ltd(002402) company) in 2021. This special instruction is issued on the correction of non recurring profit and loss disclosure errors of Shenzhen H&T Intelligent Control Co.Ltd(002402) company in 2021 in accordance with the rules for the preparation and reporting of information disclosure of companies offering securities to the public No. 19 – correction and related disclosure of financial information and relevant regulations of Shenzhen Stock Exchange. It is the responsibility of Shenzhen H&T Intelligent Control Co.Ltd(002402) company to truthfully prepare and disclose the error correction and ensure its authenticity, legitimacy and integrity. In addition to the correction of the errors in the audit procedures of the company for the year, we have not implemented the special audit procedures. In order to better understand the error correction of Shenzhen H&T Intelligent Control Co.Ltd(002402) company in 2021, the contents stated in this special instruction should be read together with the audited financial statements. The error correction of Shenzhen H&T Intelligent Control Co.Ltd(002402) company in 2021 is explained as follows: I. reasons for error correction. In the company’s 2021 financial report, the holding subsidiary Zhejiang Chengchang Technology Co., Ltd. received a total of 3318542061 yuan of military product value-added tax rebate in 2021, which is not defined as non recurring profit and loss. On page 2 of dahuahe Zi [2022] 005797 special note, since it is the first time to receive the military value-added tax rebate, based on the principle of prudence, the company defines the correction of the rebate as non recurring profit and loss. After deducting the impact of income tax and minority shareholders’ equity, the non recurring profit and loss in 2021 is increased by 2089685936 yuan. After correction, the total non recurring profit and loss is 7640138433 yuan. 2、 After correcting the non recurring profit and loss of the corrected financial data and financial indicators, the net profit attributable to the shareholders of the parent company after deducting the non recurring profit and loss is adjusted from 49785975958 yuan to 47696290022 yuan, and the weighted average return on net assets attributable to the common shareholders of the company after deducting the non recurring profit and loss is changed from 14.99% to 14.36%, After deducting non recurring profits and losses, the basic earnings per share attributable to ordinary shareholders of the company is changed from 0.5449 yuan to 0.5220 yuan, and after deducting non recurring profits and losses, the diluted earnings per share attributable to ordinary shareholders of the company is changed from 0.5425 yuan to 0.5197 yuan. The specific changes are as follows: (the change amount has been marked in BOLD) (I) the amount before the change of the non recurring profit and loss statement item, the amount after the change, the profit and loss on the disposal of non current assets 106098903106098903, the government subsidy included in the current profit and loss (closely related to the enterprise business, except the government subsidy enjoyed according to the national unified standard quota or quota) 39679983287286540389 profit and loss from entrusting others to invest or manage assets 961049846961049846 in addition to the effective hedging business related to the normal business of the company, the profit and loss from changes in fair value caused by holding trading financial assets and trading financial liabilities, as well as the profit and loss from disposal of trading financial assets, trading financial liabilities The investment income from debt investment and other debt investment 19718239231971823923 the impairment provision of receivables subject to impairment test alone is transferred back to 75897 Liaoning Energy Industry Co.Ltd(600758) 97600 other non operating income and expenses other than the above items 147358681147358681 other profit and loss items in line with the definition of non recurring loss 3118834931188349 minus: the impact of income tax 776627566776627566 the impact of minority shareholders’ equity (after tax) 9343355672163191692 total 55504524977640138433 (Ⅱ) weighted average return on net assets and earnings per share index profit weighted average return on net assets in the reporting period (%) Earnings per share basic earnings per share dilution earnings per share before change after change before change after change before change after change net profit attributable to common shareholders of the company after change 16.66 16.66 0.6056 0.6056 0.6030 0.6030 net profit attributable to common shareholders of the company after deducting non recurring profits and losses 14.99 14.36 0.5449 0.5220 0.5425 0.5197 III Impact on financial status and operating results the revised items on page 3 of dahuhezi [2022] 005797 special instructions have no impact on the financial status of Shenzhen H&T Intelligent Control Co.Ltd(002402) company as of December 31, 2021 and the operating results of 2021. The definition of non recurring profit and loss and the adjustment of calculation data only change the calculation of financial indicators. The total profit and net profit of Shenzhen H&T Intelligent Control Co.Ltd(002402) company in 2021 remain unchanged, which will not have an impact on the financial situation of Shenzhen H&T Intelligent Control Co.Ltd(002402) company on December 31, 2021 and the operating results of 2021. 4、 The correction of the impact on the audit opinion will not affect the opinion of the published audit report (dahashzi [2022] No. 001527). 5、 Restrictions on users and purposes of use this special instruction is issued according to the requirements of Shenzhen Stock Exchange and shall not be used for other purposes. The consequences caused by improper use have nothing to do with the certified public accountants and accounting firms performing the business. Dahua Certified Public Accountants (special general partnership) Chinese certified public accountant: Xie Jiawei, Beijing, China Chinese certified public accountant: Qin Xiaofeng April 6, 2002
