About Shenzhen Cotran New Material Co.Ltd(300731)
Special verification opinions on deduction of operating income
Content page
1、 Special verification opinions on the deduction of business income 1-2 II. Table 3 of the deduction of business income III. copy of the business license of the exchange IV. copy of the practice certificate of the exchange
Notary Tianye Certified Public Accountants (special general partnership)
Gongzheng Tianye Certified Public Accountants, SGP
China. Jiangsu Wuxi Wuxi Jiangsu . China
Switchboard: 86 (510) 68798988 Tel: 86 (510) 68798988
Fax: 86 (510) 68567788 Fax: 86 (510) 68567788
Email: [email protected]. E-mail： [email protected].
About Shenzhen Cotran New Material Co.Ltd(300731)
Special verification opinions on deduction of operating income in 2021
Sugong w [20 22] E113 No. 7 Shenzhen Cotran New Material Co.Ltd(300731) all shareholders:
We have been entrusted to audit the financial statements of Shenzhen Cotran New Material Co.Ltd(300731) (hereinafter referred to as ” Shenzhen Cotran New Material Co.Ltd(300731) company”), including the consolidated and parent company’s balance sheet as of December 31, 2021, the consolidated and parent company’s income statement, consolidated and parent company’s cash flow statement, consolidated and parent company’s statement of changes in owner’s equity and notes to relevant financial statements in 2021, And issued Sugong w [2022] A300 unqualified audit report on April 8, 2022. On this basis, we have checked the attached statement of operating income deduction in 2021 prepared by the management of Shenzhen Cotran New Material Co.Ltd(300731) company (hereinafter referred to as the “statement of deduction”).
1、 Restrictions on the users and purposes of the report
This report is only used for the disclosure of the 2021 annual report of Shenzhen Cotran New Material Co.Ltd(300731) company and shall not be used for any other purpose. We agree to take this report as a necessary document for the 2021 annual report of Shenzhen Cotran New Material Co.Ltd(300731) company, submit it together with other documents and disclose it to the public.
In order to better understand the deduction of operating income of Shenzhen Cotran New Material Co.Ltd(300731) company in the year of 20-21, the deduction statement should be read together with the audited financial statements.
2、 Responsibilities of management
The management of Shenzhen Cotran New Material Co.Ltd(300731) company is responsible for providing true, legal and complete relevant materials, preparing the deduction form in accordance with the provisions of Shenzhen Stock Exchange GEM Listing Rules (revised in December 2020) and Shenzhen Stock Exchange GEM listed companies’ self discipline supervision guide No. 1 – business handling of Shenzhen Stock Exchange, and ensuring that its content is true, accurate and complete without false records Misleading statements or material omissions.
3、 Responsibilities of Certified Public Accountants
Our responsibility is to express special verification opinions on the deduction table prepared by the management of Shenzhen Cotran New Material Co.Ltd(300731) company on the basis of verification.
4、 Job overview
Our verification is carried out in accordance with the practice standards of Chinese certified public accountants. The standards for the practice of Chinese certified public accountants require us to plan and implement the verification work to obtain reasonable assurance about whether the deduction statement is free from material misstatement. In the process of verification, we have implemented procedures that we consider necessary, including the verification of accounting records. We believe that our verification work provides a reasonable basis for expressing opinions.
5、 Special verification opinions
We believe that the deduction table prepared by the management of Shenzhen Cotran New Material Co.Ltd(300731) company complies with the provisions of the rules for listing shares on the growth enterprise market of Shenzhen Stock Exchange (revised in December 2020) and the self regulatory guide for companies listed on the growth enterprise market of Shenzhen Stock Exchange No. 1 – business handling in all major aspects, and truthfully reflects the deduction of operating income of Shenzhen Cotran New Material Co.Ltd(300731) company in 2021.
Notarized Tianye certified public accountants, Chinese Certified Public Accountants:
(special general partnership) (project partner)
Chinese certified public accountant:
Wuxi, China April 8, 2022
Shenzhen Cotran New Material Co.Ltd(300731) 2021 operating income deduction statement
According to the Shenzhen Stock Exchange gem stock listing rules (December 2020) issued by Shenzhen Stock Exchange
(revised in May), Shenzhen Stock Exchange GEM listed companies self regulatory guidelines No. 1 – business handling
In accordance with the provisions on the deduction of operating income in the, the company prepares a detailed statement of the deduction of operating income in 2021 to meet the requirements of the supervision
Pipe requirements. The details are as follows:
Specific deductions of the project this year (10000 yuan) and last year (10000 yuan)
Amount of operating revenue: 56841473069984
Total amount of operating income deduction items 245062 88.37
The total amount of deduction items of operating income accounts for 4.31% and 0.29% of operating income
1、 Business income unrelated to main business
1. Other business income other than normal operation.
For example, the income from the rental of fixed assets, intangible assets, sales of packaging materials, sales of materials, exchange of non monetary assets with materials, operation of entrusted management business and other income from the sale of 88.37 service fees in October 1992, as well as the income included in the main business income but outside the income of the normal operation of the listed company. 2. Non qualified financial business income, such as interest income from lending funds; Current fiscal year
And the income generated by the new financial business in the previous fiscal year, such as guarantee and commercial guarantee —
The income generated from the business of management, small loans, financial leasing, pawn and other businesses, except the financial leasing business carried out for the sale of main products.
3. Income from new trade business in this fiscal year and the previous fiscal year. —
Material sales
4. Income from related party transactions unrelated to the existing normal business of the listed company. 458.52 service fee, etc-
income
5. Income from the beginning of the period to the date of merger of subsidiaries under the same control. —
6. Income generated by businesses that do not form or are difficult to form a stable business model. —
Subtotal of business income unrelated to main business 245062-88.37——
2、 Income without commercial substance
1. Transactions or events that do not significantly change the risk, time distribution or amount of the enterprise’s future cash flow —
Income generated by this item.
2. Income from transactions without real business. For example, if it is realized in the way of self transaction —
False income refers to the false income generated by constructing transactions by using Internet technology or other methods.
3. Income from businesses with significantly unfair transaction prices. —
4. Subsidiaries of business combination obtained by significantly unfair consideration or non transaction in this fiscal year —
Revenue generated by the company or business.
5. Income involved in non-standard audit opinions in audit opinions. —
6. Income from other transactions or events that are not commercially reasonable. —
Subtotal of income without commercial substance —
3、 Other income unrelated to the main business or without commercial substance —
Amount of operating income after deduction: 54390853061147——
Shenzhen Cotran New Material Co.Ltd(300731) (signature and seal)
April 8, 2022
