Gohigh Data Networks Technology Co.Ltd(000851) : special audit report on deduction of operating income in Gohigh Data Networks Technology Co.Ltd(000851) 2021

China Audit Asia Pacific Certified Public Accountants (special general partnership)

China Audit Asia Pacific Certified Public Accountants LLP on deduction of operating income in Gohigh Data Networks Technology Co.Ltd(000851) 2021

Special audit report

Beijing, China

BEIJING CHINA

catalogue

1、 Special audit report 1-2 II. Detailed statement of operating income deduction in 2021 3

About Gohigh Data Networks Technology Co.Ltd(000851)

Special audit report on deduction of operating income in 2021

Zsapssz [2022] No. 003138 Gohigh Data Networks Technology Co.Ltd(000851) all shareholders:

We have been entrusted to review the attached statement of operating income deduction of Gohigh Data Networks Technology Co.Ltd(000851) 2021 after auditing the consolidated and company's balance sheet of Gohigh Data Networks Technology Co.Ltd(000851) company as of December 31, 2021, the consolidated and company's profit statement, consolidated and company's cash flow statement, consolidated and company's statement of changes in shareholders' equity and notes to financial statements.

1、 Responsibilities of management

According to relevant regulations such as the Listing Rules of Shenzhen Stock Exchange, the board of directors of Gohigh Data Networks Technology Co.Ltd(000851) company is responsible for the management of Gohigh Data Networks Technology Co.Ltd(000851) company to disclose the deduction of operating income and the amount of operating income after deduction in the annual report, prepare, submit, disclose and ensure that the content is true, accurate and complete without false records, misleading statements or major omissions.

2、 Responsibilities of Certified Public Accountants

Our responsibility is to express audit opinions on the deduction of operating income on the basis of audit. We conducted the audit in accordance with the auditing standards for Chinese certified public accountants. The auditing standards for Chinese certified public accountants require us to abide by the code of ethics, plan and implement the audit work, so as to obtain reasonable assurance whether there is no material misstatement in the deduction of operating income.

In the process of audit, we have implemented the necessary procedures such as checking relevant accounting data and documents, checking accounting records and recalculation. We believe that our audit work provides a reasonable basis for putting forward audit conclusions.

3、 Review comments

We believe that the attached statement of deduction of Gohigh Data Networks Technology Co.Ltd(000851) 2021 annual operating income has been disclosed in accordance with the stock listing rules of Shenzhen Stock Exchange and other relevant provisions, which truthfully reflects the deduction of Gohigh Data Networks Technology Co.Ltd(000851) company's operating income.

This audit report is only used by Gohigh Data Networks Technology Co.Ltd(000851) company to report to Shenzhen Stock Exchange and deduct business income, and is not applicable to other purposes. China Audit Asia Pacific Certified Public Accountants (special general partnership) Chinese certified public accountant: Zeng Yun

Chinese certified public accountant: Sun Junliang

Beijing, China April 12, 2002 schedule

Gohigh Data Networks Technology Co.Ltd(000851) 2021 annual operating income deduction statement

Deduction of the current year and deduction of the previous year (10000 yuan)

Operating revenue 8548464070177551

Total amount of operating income deduction items 170228137002

The total amount of deduction items of operating income accounts for 0.20% 0.20% of operating income

1、 Business income unrelated to main business 1 Other business income other than normal operation. Such as renting fixed assets, intangible assets, packaging, selling materials, and using materials for non

Income from exchange of monetary assets and operation of entrusted management business, 170228137002

And the income included in the main business income but outside the normal operation of the listed company. 2. Non qualified financial business income, such as interest income from lending funds; The income generated from new financial businesses in this fiscal year and the previous fiscal year, such as guarantee, commercial factoring, small loan, 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. 4. Income from related party transactions unrelated to the existing normal business of the listed company. 5. Income of subsidiaries under the same control from the beginning of the period to the merger date. 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 170228137002

2、 Income without commercial substance 1 Income from transactions or events that do not significantly change the risk, time distribution or amount of the enterprise's future cash flow. 2. Income from transactions without real business. Such as false income realized by self transaction, false income generated by transaction constructed by Internet technology or other methods, etc. 3. Income from businesses with significantly unfair transaction price. 4. Income from subsidiaries or businesses of business combination obtained by significantly unfair consideration or non transaction in this fiscal year. 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 III. other income irrelevant to main business or without commercial substance

Amount of operating income after deduction 8531441270040549

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