Fujian Cosunter Pharmaceutical Co.Ltd(300436)
Special verification opinions on deduction of operating income
Dahuhezi [2022] No. 007799
Da Hua Certified Public Accountants (special general partnership)
Fujian Cosunter Pharmaceutical Co.Ltd(300436)
Special verification opinions on deduction of operating income
(from January 1, 2021 to December 31, 2021)
Table of contents page 1. Special verification opinions on deduction of operating income 1-2 2. Details of deduction of operating income 1-2
Dahua Certified Public Accountants (special general partnership) 12 / F, building 7, No. 16 courtyard, Middle West Fourth Ring Road, Haidian District, Beijing [100039] Tel: 86 (10) 58350011 Fax: 86 (10) 58350006 www.dahua-cpa com. On deduction of operating income
Special verification opinions
Dahuhezi [2022] No. 007799 Fujian Cosunter Pharmaceutical Co.Ltd(300436) :
We have accepted the entrustment to audit the 2021 financial statements of Fujian Cosunter Pharmaceutical Co.Ltd(300436) (hereinafter referred to as Fujian Cosunter Pharmaceutical Co.Ltd(300436) company) and issued the dahuashen Zi [2022] No. 0010676 audit report. On this basis, we checked the attached detailed statement of operating income deduction in 2021 (hereinafter referred to as the “detailed statement”) prepared by your company. The detailed list has been prepared by the management of Fujian Cosunter Pharmaceutical Co.Ltd(300436) company in accordance with the stock listing rules of Shenzhen Stock Exchange (revised in 2022) and the self regulatory guide No. 1 – business handling of listed companies of Shenzhen Stock Exchange (hereinafter referred to as the “Listing Rules and relevant requirements”) issued by Shenzhen Stock Exchange (hereinafter referred to as the “regulatory authority”) to meet the regulatory requirements.
1、 Management’s responsibility for the schedule
The management is responsible for preparing the detailed statement in accordance with the listing rules and relevant requirements of the regulatory authorities to meet the regulatory requirements, and is responsible for designing, implementing and maintaining necessary internal control to make the detailed statement free of material misstatement caused by fraud or error.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to express special verification opinions on the detailed statement on the basis of audit. We have carried out special verification in accordance with the provisions of the auditing standards for Chinese certified public accountants. The auditing standards for Chinese certified public accountants require us to abide by the code of professional ethics for Chinese certified public accountants, plan and implement special verification work, so as to obtain reasonable assurance on whether there is no material misstatement in the detailed statement.
3、 Special verification opinions
In our opinion, Fujian Cosunter Pharmaceutical Co.Ltd(300436) company’s financial information in the 2021 annual operating income deduction statement is prepared in accordance with the Listing Rules of the regulatory authority in all major aspects to meet the regulatory requirements.
4、 Preparation basis
We remind the users of the detailed list that the detailed list is prepared by Fujian Cosunter Pharmaceutical Co.Ltd(300436) company to meet the requirements of Shenzhen Stock Exchange. Therefore, the schedule may not be suitable for other purposes. This report should be read together with the audit report dhsz [2022] 0010676 issued by this audit institution. The contents of this paragraph shall not affect the special verification opinions issued. Dahua Certified Public Accountants (special general partnership) Chinese certified public accountant:
(project partner) Wang Qinglian
Beijing, China
Chinese certified public accountant:
Lai Zhenye
April 21, 2002
Fujian Cosunter Pharmaceutical Co.Ltd(300436) 2021 annual operating income deduction details
Fujian Cosunter Pharmaceutical Co.Ltd(300436)
Detailed statement of operating income deduction in 2021
According to the provisions on the deduction of operating income in the Listing Rules of Shenzhen Stock Exchange (revised in 2022) and the self discipline supervision guide for listed companies of Shenzhen Stock Exchange No. 1 – business handling issued by Shenzhen Stock Exchange, the company prepares a detailed statement of the deduction of operating income in 2021 to meet the regulatory requirements.
The details are as follows:
Prepared by: Fujian Cosunter Pharmaceutical Co.Ltd(300436)
Unit: Yuan
Specific deductions of the project in the current year and in the previous year
Operating revenue 3704421902936848943397
Total amount of operating income deduction items 4276326210776800
Proportion of total amount of deduction items of operating income in operating income I. business income irrelevant to main business
1. Other business income other than normal operation.
For example, the leased fixed assets are mainly leased
Production, intangible assets, packaging materials, sales materials and non revenue from materials. This year, it mainly includes waste collection, monetary asset exchange, operation of entrusted management business, etc. the income realized is 42763262, and the income from going out is 10776800. Income, and although included in the main business income, it belongs to the active lease of listed companies.
Income outside normal operation 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, microfinance, 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 from the beginning of the period to the date of merger of subsidiaries under the same control Revenue generated by businesses that do not form or are difficult to form a stable business model
Subtotal of business income irrelevant to main business 4276326210776800
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. For example, false income realized by self transaction, false income generated by transaction constructed by Internet technology or other methods, etc. 3 Income from business with significantly unfair transaction price
Fujian Cosunter Pharmaceutical Co.Ltd(300436) 2021 annual operating income deduction details
Specific deductions of the project in the current year and in the previous year
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
3、 Other income unrelated to the main business or without commercial substance
Amount of operating income after deduction 3700145576736838166597
Fujian Cosunter Pharmaceutical Co.Ltd(300436)
(official seal)
April 21, 2002
