3 Rongyu Group Co.Ltd(002622) 021 special audit report on deduction of operating income
Special audit report
Zhong Hui Zi (2022) No. 04350 Safbon Water Service (Holding) Inc.Shanghai(300262) all shareholders:
We have been entrusted to audit the financial statements of Safbon Water Service (Holding) Inc.Shanghai(300262) (hereinafter referred to as ” Safbon Water Service (Holding) Inc.Shanghai(300262) “) in 2021, including the consolidated and company’s balance sheet 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 relevant financial statements in 2021, And issued the audit report (Zhong Hui Zi (2022) No. 04348) on April 27, 2022. At the same time, we reviewed the attached statement of deduction of operating income in 3 Rongyu Group Co.Ltd(002622) 021. 1、 Responsibilities of management
Safbon Water Service (Holding) Inc.Shanghai(300262) the responsibility of the management is to provide true, legal and complete relevant materials, prepare the statement of deduction of business income in accordance with the Listing Rules of GEM stocks of Shenzhen Stock Exchange and the self discipline supervision guide for GEM listed companies of Shenzhen Stock Exchange No. 1 – business handling, and ensure that its content is true, accurate and complete without false records, misleading statements or major omissions. 2、 Responsibilities of Certified Public Accountants
Our responsibility is to review whether there is any income irrelevant to the main business and income without commercial substance in the operating income of Safbon Water Service (Holding) Inc.Shanghai(300262) 2021, and express review opinions on the table of deduction of operating income prepared by Safbon Water Service (Holding) Inc.Shanghai(300262) company. 3、 Job overview
We plan and implement the audit 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 auditing standards for Chinese certified public accountants require us to abide by the code of professional ethics for Chinese certified public accountants, plan and perform the audit work, so as to obtain reasonable assurance on whether there is no material misstatement in the above statement of operating income deduction. During the audit process, we implemented procedures that we considered necessary, including the audit of accounting records. We believe that the audit evidence we have obtained is sufficient and appropriate, which provides a basis for issuing special audit opinions. 4、 Special audit opinions
We believe that the statement of deduction of operating income for 3 Rongyu Group Co.Ltd(002622) 021 is prepared in accordance with the rules for listing stocks on the growth enterprise market of Shenzhen Stock Exchange and the self regulatory guide for companies listed on the growth enterprise market of Shenzhen Stock Exchange No. 1 – business handling in all major aspects. 5、 Report usage restrictions
We remind the users of this special audit report that this report is only used for the purpose of disclosure of 3 Rongyu Group Co.Ltd(002622) 021 annual report, and shall not be used for any other purpose without the written consent of our office.
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Zhonghua Certified Public Accountants (special general partnership) Chinese certified public accountant
(project partner)
Chinese certified public accountant
Shanghai, China, April 27, 2022
3 Rongyu Group Co.Ltd(002622) 021 operating income deduction statement
Unit: 10000 yuan
This year’s specific deduction of the project and the previous year’s specific deduction
(10000 yuan) except (10000 yuan)
Amount of operating revenue 13623164290457
There is no business income irrelevant to the total amount of 201.19 deducted items of main business operating income or income without commercial substance in this year
The total amount of deduction items of operating income accounts for 1.48% of operating income
1、 Business income unrelated to main business 1 Other business income other than normal operation. Such as renting fixed assets, no
Physical assets, packaging, sales materials, non monetary assets with materials 201.19
Income from exchange and operation of entrusted management business, as well as 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 201.19
2、 Income without commercial substance 1 The amount of cash flow, the time of transaction or the risk of not significantly changing the distribution of future cash flow of the enterprise. 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
3、 Other income unrelated to the main business or without commercial substance
Amount after deduction of operating income 13421974290457
