Sichuan Etrol Technologies Co.Ltd(300370) special verification opinions on deduction of operating income
catalogue
1、 Special verification opinions 1-2 pages
2、 Table 3-4 of operating income deduction in 2021
Special verification opinions on deduction of operating income
(2022) Jing Hui Xing He Zi No. 65 Shenzhen Guohua Network Security Technology Co.Ltd(000004)
Sichuan Etrol Technologies Co.Ltd(300370) all shareholders:
We have accepted the entrustment and audited Sichuan Etrol Technologies Co.Ltd(300370) (hereinafter referred to as “your company”)
Financial statements of 2021, including the consolidated and parent company’s balance sheet as of December 31, 2021
Annual consolidated and parent company income statement, consolidated and parent company cash flow statement, consolidated and parent company shareholders’ equity
Based on the statement of changes and the notes to the financial statements, the attached Sichuan Etrol Technologies Co.Ltd(300370) 2021
The annual operating income deduction table (hereinafter referred to as the operating income deduction table) has been specially verified.
1、 Responsibilities of management and Governance
According to the Shenzhen Stock Exchange GEM Listing Rules and Shenzhen Stock Exchange GEM Listing Rules
Self regulatory guidelines for companies No. 1 – business handling (hereinafter referred to as “Listing Rules” and “self regulatory guidelines”)
The management of your company has prepared the attached business plan for Sichuan Etrol Technologies Co.Ltd(300370) 2021
Income deduction statement. Prepare and disclose operating income deduction in accordance with the listing rules and self regulatory guidelines
The management of your company is responsible for the information table and ensuring its authenticity, accuracy and completeness.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to deduct the operating income statement prepared by your company on the basis of verification
Give verification opinions. In accordance with the standards for other assurance business of Chinese certified public accountants No. 3101 – Historical Finance
The verification business is carried out in accordance with the provisions of “assurance business other than audit or review of business information”. The code requires us to
Plan and implement verification work to check whether there is no material misstatement in the statement of operating income deduction prepared by your company
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Address: 22F, north ring center, No.18 Yumin Road, Xicheng District, Beijing P.C.: 100029 add: level 22, north ring center, No.18 Yumin Road, Xicheng District, Beijing P.C.: 100029 Tel: + 86-1082250666 Fax: + 86-1082250851 email: [email protected]. Tel: +86-1082250666 Fax：+86-1082250851 E-mail： [email protected].
Obtain reasonable assurance.
In the process of verification, we have implemented the procedures including inquiry, verification of relevant materials and documents, and random inspection of accounting records
Wait for the verification procedures we think necessary. We believe that our verification work provides a basis for expressing verification opinions
Reasonable basis.
3、 Verification opinions
We believe that the statement of operating income deduction prepared by your company complies with the listing rules and self regulatory guidelines
It fairly reflects the deduction of your company’s operating income in all major aspects.
4、 Other matters to be explained
In order to better understand your company’s operating income and its deduction, the statement of operating income deduction should be consistent with
Read together with the audited financial statements.
This report is only for the disclosure of your company’s annual report and shall not be used for other purposes. We agree to
As a necessary document for your company’s annual report, the report shall be submitted together with other documents and disclosed to the public.
Appendix: Sichuan Etrol Technologies Co.Ltd(300370) 2021 annual operating income deduction statement
Beijing Xinghua certified public accountant of China:
Accounting firm (special general partnership) (project partner) Shang Yingwei
Beijing, China Certified Public Accountant:
April 21, 2002 Chen Hongyan
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Address: 22F, north ring center, No.18 Yumin Road, Xicheng District, Beijing P.C.: 100029 add: level 22, north ring center, No.18 Yumin Road, Xicheng District, Beijing P.C.: 100029 Tel: + 86-1082250666 Fax: + 86-1082250851 email: [email protected]. Tel: +86-1082250666 Fax：+86-1082250851 E-mail： [email protected].
Sichuan Etrol Technologies Co.Ltd(300370)
Deduction of operating income in 2021
Prepared by: Sichuan Etrol Technologies Co.Ltd(300370) amount unit: RMB 10000
Specific deductions of the project in the current year and in the previous year (10000 yuan) (10000 yuan)
Operating revenue 55938536330220
The total amount of operating income deduction items is 788.46 370.02
The total amount of deduction items of operating income accounts for 1.41% and 0.58% of operating income
Proportion of business income I. business income irrelevant 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
Exchange of monetary assets, income from operating the entrusted management industry 788.46 other business income 370.02 other business income, and income that is included in the main business income but is 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 788.46 370.02
Specific deductions of the project in the current year and in the previous year (10000 yuan) (10000 yuan)
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 the main business or without commercial substance
Amount after deduction of operating income 55150076293218
Person in charge of the company: person in charge of Accounting: person in charge of accounting organization:
