Jilin Xidian Pharmaceutical Technology Development Co., Ltd
Verification of self raised funds to pay issuance fees in advance
report
Dahuhezi [2022] No. 007414
Dahua Certified Public Accountants (special general partnership)
DaHuaCertifiedPublicAccountants（SpecialGeneralPartnership）
Jilin Xidian Pharmaceutical Technology Development Co., Ltd
Assurance report of paying the issuance fee in advance with self raised funds
(as of March 31, 2022)
Page 1 of the table of contents 1. Assurance report on the advance payment of issuance expenses with self raised funds 1-2 2. Special description of Jilin Xidian pharmaceutical science and Technology Development Co., Ltd. on the advance payment of issuance expenses with self raised funds
Dahua Certified Public Accountants (special general partnership) 12 / F, building 7, yard 16, West Fourth Ring Middle Road, Haidian District, Beijing [100039] Tel: 86 (10) 58350011 Fax: 86 (10) 58350006
www.dahua-cpa. com. Assurance report on prepayment of issuance expenses with self raised funds
Dahuhezi [2022] 007414 all shareholders of Jilin West Point Pharmaceutical Technology Development Co., Ltd.:
We have reviewed the attached special instructions on advance payment of issuance expenses with self raised funds (hereinafter referred to as "special instructions") prepared by Jilin West Point Pharmaceutical Technology Development Co., Ltd. (hereinafter referred to as "West Point pharmaceutical company") as of March 31, 2022.
1、 Responsibilities of the board of directors
It is the responsibility of the board of directors of West Point pharmaceutical company to prepare special instructions in accordance with the relevant provisions of the guidelines for the supervision of listed companies No. 2 - regulatory requirements for the management and use of raised funds by listed companies (revised in 2022) and the guidelines for the self discipline supervision of listed companies on Shenzhen Stock Exchange No. 2 - standardized operation of companies listed on GEM. This responsibility includes providing authentic, legal and complete assurance materials, designing, implementing and maintaining internal control related to the preparation of special instructions, and ensuring that the contents of special instructions are true, accurate and complete without false records, misleading statements or major omissions. 2、 Responsibilities of Certified Public Accountants
Our responsibility is to express assurance opinions on the special instructions on the basis of the implementation of assurance work. We have carried out the assurance business 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. The standard requires us to plan and implement assurance work to obtain reasonable assurance about whether there is no material misstatement in the special description. In the assurance process, we have implemented procedures including understanding, inquiry, inspection, recalculation and other procedures that we deem necessary. We believe that our assurance work provides a reasonable basis for expressing opinions.
3、 Assurance conclusion
We believe that the special instructions on prepayment of issuance expenses with self raised funds prepared by West Point Pharmaceutical Co., Ltd. complies with the relevant provisions of the regulatory guidelines for listed companies No. 2 - regulatory requirements for the management and use of raised funds by listed companies (revised in 2022) and the self regulatory guidelines for listed companies on Shenzhen Stock Exchange No. 2 - standardized operation of GEM listed companies, In all major aspects, it fairly reflects the situation that West Point pharmaceutical company has paid the issuance expenses in advance with self raised funds as of March 31, 2022.
4、 Restrictions on the users and purposes of the report
This assurance report is only for the purpose of West Point pharmaceutical company to replace the self raised funds paid in advance with the raised funds, and shall not be used for any other purpose. The consequences caused by improper use have nothing to do with the certified public accountants and accounting firms performing the assurance business.
Annex: special instructions for Jilin West Point Pharmaceutical Technology Development Co., Ltd. to pay the issuance expenses in advance with self raised funds
Dahua Certified Public Accountants (special general partnership) Chinese certified public accountant:
Gao Shimao, Beijing, China Certified Public Accountant:
Tian leibin April 12, 2002
Jilin Xidian Pharmaceutical Technology Development Co., Ltd
Special instructions on paying issuance expenses in advance with self raised funds
Shenzhen Stock Exchange:
In accordance with the provisions of the self regulatory guidelines for listed companies of Shenzhen Stock Exchange No. 2 - standardized operation of GEM listed companies issued by your office, the specific conditions of the company's advance payment of issuance expenses with self raised funds are as follows:
1、 Basic information of raised funds
With the approval of the reply on Approving the registration of initial public offering of Jilin Xidian Pharmaceutical Technology Development Co., Ltd. (zjxk [2022] No. 5) issued by China Securities Regulatory Commission and the consent of Shenzhen Stock Exchange, The company's lead underwriter Haitong Securities Company Limited(600837) Co., Ltd. issued 2020986 million RMB ordinary shares (A shares) by combining offline inquiry and placement to inquiry objects and online capital purchase and pricing issuance.
The issue price is 22.55 yuan per share. As of February 14, 2022, the company has actually publicly issued 2020986 million RMB ordinary shares (A shares) to the public, with a total raised capital of 45553223430 yuan. The raised capital after deducting the underwriting fee and recommendation fee of 4297473908 yuan is 41255749522 yuan, which has been remitted by Haitong Securities Company Limited(600837) Co., Ltd. to the special account for raised capital of the company on February 18, 2022; After deducting other issuance expenses of RMB 2162443805, the net amount of funds raised is RMB 39093305717. The availability of the above funds has been verified by Dahua Certified Public Accountants (special general partnership), who issued the capital verification report "Dahua Yan Zi [2022] No. 000086". The company has adopted a special account storage system for the raised funds.
2、 Advance payment of issuance expenses with self raised funds
The initial public offering cost of the company is 6459917713 yuan (excluding tax). As of March 31, 2022, the actual amount of all issuance costs paid in advance by the company with self raised funds is 464330597 yuan (excluding tax). The self raised funds proposed to replace the paid issuance costs with raised funds are 464330597 yuan (excluding tax), The details are as follows: monetary unit: RMB yuan
Serial number project name is based on the paid amount of self raised funds (excluding tax)
1. Brokerage fees 188679245
2. Accountant fees 141509435
3. Attorney fees 103773584
4. Information disclosure and other expenses 30368333
Total 464330597
Jilin Xidian Pharmaceutical Technology Development Co., Ltd. (seal)
April 12, 2002
