Baoding Lucky Innovative Materials Co.Ltd(300446)
Statement of deduction of operating income
Special verification report
Zhitong Certified Public Accountants (special general partnership)
catalogue
Special verification report
Table 1-3 deduction of operating income of the company in 2021
Zhitong Certified Public Accountants (special general partnership), 5th floor, set square, No. 22, Jianguomenwai street, Chaoyang District, Beijing, China, 100004
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Baoding Lucky Innovative Materials Co.Ltd(300446)
Special verification report on statement of deduction of operating income
Zhi Tong Zhi Zi (2022) No. 110a006952 Baoding Lucky Innovative Materials Co.Ltd(300446) all shareholders:
We are entrusted to audit the consolidated and company's balance sheet of Baoding Lucky Innovative Materials Co.Ltd(300446) (hereinafter referred to as "lucky new material") as of December 31, 2021, the consolidated and company's income statement, consolidated and company's cash flow statement, consolidated and company's statement of changes in shareholders' equity and notes to financial statements in 2021, Special verification was conducted on the attached statement and description of operating income deduction in Baoding Lucky Innovative Materials Co.Ltd(300446) 2021 (hereinafter referred to as "statement of operating income deduction") of lucky new material.
In accordance with the relevant provisions of the Shenzhen Stock Exchange GEM Listing Rules (revised in December 2020) (SZS [2020] No. 1292) (hereinafter referred to as the "Listing Rules") and the Shenzhen Stock Exchange GEM listed companies self regulatory guide No. 1 - business handling (SZS [2022] No. 28) (hereinafter referred to as the "self regulatory guide"), the table of operating income deduction is prepared to ensure that its contents are true and accurate It is the responsibility of lucky new material management to be accurate, complete and free from false records, misleading statements or major omissions. Our responsibility is to express verification opinions on the statement of operating income deduction prepared by lucky new material management on the basis of verification.
We plan and implement the verification work in accordance with the provisions of other assurance business standards for Chinese certified public accountants No. 3101 - assurance business other than audit or review of historical financial information, so as to reasonably ensure that there is no material misstatement in the statement of operating income deduction. In the process of verification, we have implemented the necessary verification procedures including verification, inquiry and spot check of accounting records in combination with the actual situation of lucky new materials. We believe that our verification work provides a reasonable basis for expressing verification opinions.
After verification, we believe that the statement of operating income deduction prepared by lucky new materials management complies with the listing rules and self regulatory guidelines in all major aspects.
This verification report is only used for the deduction of operating income and the amount of operating income after deduction disclosed by lucky new materials, and shall not be used for any other purpose.
Zhitong certified public accountants China Certified Public Accountants
(special general partnership)
Chinese certified public accountant
Beijing, China April 15, 2002
Baoding Lucky Innovative Materials Co.Ltd(300446)
Statement and explanation of operating income deduction in 2021
Baoding Lucky Innovative Materials Co.Ltd(300446) (hereinafter referred to as "the company"), the consolidated and the company's balance sheet as of December 31, 2021, the consolidated and the company's profit statement, consolidated and the company's cash flow statement, consolidated and the company's statement of changes in shareholders' equity and notes to the financial statements in 2021 have been audited by Grant Thornton Certified Public Accountants (special general partnership) and issued an unqualified audit report of "Grant Thornton (2022) No. 110a010292".
In accordance with the relevant provisions of Shenzhen Stock Exchange GEM Listing Rules (revised in December 2020) (SZS [2020] No. 1292) and Shenzhen Stock Exchange GEM listed companies self regulatory guide No. 1 - business handling (SZS [2022] No. 28), the company's operating income deduction and the amount of operating income after deduction in 2021 are described as follows:
1、 Audited net profit of the company before and after deducting non recurring profit and loss
Unit: RMB 10000
Project year 2021 to 2020
Net profit attributable to shareholders of listed companies 498.70 -251729 net profit attributable to shareholders of listed companies deducting non recurring -134715 -423743 profits and losses
2、 Statement of deduction of operating income
Unit: RMB 10000
Deductions of the project in 2021 and 2020
Operating revenue amount 15309431310498
The total amount of operating income deduction items is 144.77421915
The total amount of deduction items of operating income accounts for 0.95% and 32.20% of the operating income
Proportion of income I. business income irrelevant to main business
1. Other business income other than normal operation 144.77 note 1 3.93 note 1
Deductions of the project in 2021 and 2020
2. Unqualified financial business income
Enter; Current fiscal year and previous fiscal year ----
Income from new financial business
3. Current fiscal year and previous fiscal year ----
Income from new trade business
4. Existing normal business with listed companies ----
Income from unrelated related party transactions
5. Subsidiaries of business combination under the same control -- 421879
Income from the beginning of the period to the merger date
6. No or difficult to form a stable business model ----
Revenue generated by business
Subtotal of business income unrelated to main business 144.77421915 note 2. Income without commercial substance
1. No significant change in the future cash flow of the enterprise
Transaction or ----
Income from events
2. Arising from transactions without real business ----
income
3. The transaction price is obviously unfair--
Income of
4. The consideration in this fiscal year is obviously unfair
Or a subsidiary of a business combination obtained by non transaction means ----
Income from the company or business
5. The non-standard audit opinion in the audit opinion involves ----
And income
6. Other transactions that are not commercially reasonable ----
Income from events or events
Subtotal of income without commercial substance ----
3、 Other income unrelated to the main business or without commercial substance
Amount of operating income after deduction 1516466888583
Note 1: it refers to the income realized by other business activities other than main business activities recognized by the company, including income from sales of materials and testing services.
Note 2: the subtotal of business income irrelevant to the main business in 2020 is inconsistent with the total number of detailed items in the table, and the difference is -35700 yuan, which is caused by consolidation and offset.
3、 Approval of this note
The statement and explanation of operating income deduction were approved by the 14th meeting of the Fourth Board of directors on April 15, 2022. Legal representative: person in charge of Accounting: person in charge of accounting organization:
Baoding Lucky Innovative Materials Co.Ltd(300446) April 15, 2002
