Lixin Zhonglian Certified Public Accountants (special general partnership)
Lixin Zhonglian CPAs (SPECIAL GENERAL PARTNERSHIP)
On deduction of operating income
Special audit opinions
Lixin Zhonglian zhuanshen Zi [2022] d-0359
Shenzhen Stock Exchange:
We have been entrusted to audit the financial statements of Landocean Energy Services Co.Ltd(300157) (hereinafter referred to as ” Landocean Energy Services Co.Ltd(300157) company”) in 2021, including the consolidated and parent company’s balance sheet as of December 31, 2021, the consolidated and parent company’s income statement, consolidated and parent company’s cash flow statement, consolidated and parent company’s statement of changes in shareholders’ equity and notes to relevant financial statements in 2021, And issued the audit report Lixin Zhonglian Shen Zi [2022] d-0642 on April 27, 2022.
In accordance with the relevant provisions of Shenzhen Stock Exchange Stock Listing Rules (revised in 2022) / Shenzhen Stock Exchange self regulatory guidelines for listed companies No. 1 – business handling / Shenzhen Stock Exchange self regulatory guidelines for GEM listed companies No. 1 – business handling (hereinafter referred to as “Listing Rules and relevant guidelines”), Landocean Energy Services Co.Ltd(300157) the management of the company has prepared the attached statement of operating income deduction in Landocean Energy Services Co.Ltd(300157) 2021 (hereinafter referred to as the statement of operating income deduction). It is the responsibility of the management of Landocean Energy Services Co.Ltd(300157) company to prepare and disclose the statement of deduction of operating income in accordance with the listing rules and relevant guidelines, and ensure its authenticity, accuracy and completeness.
We checked the information contained in the statement of operating income deduction with the accounting data and audited financial statements of Landocean Energy Services Co.Ltd(300157) company in 2021, and found no inconsistency in all major aspects. We believe that the deduction of operating income of Landocean Energy Services Co.Ltd(300157) company in 2021 complies with the relevant provisions of the listing rules and relevant guidelines.
In order to better understand the company’s operating income and its deducted income statement.
This special audit opinion is only used for the purpose of disclosure in the annual report of Landocean Energy Services Co.Ltd(300157) company, and has not been approved by this accountant
With the written consent of Lixin Zhonglian zhuanshen Zi [2022] d-0359, it shall not be used for other purposes.
China Certified Public Accountants of Lixin Zhonglian Certified Public Accountants (special general partnership):
(project partner)
Chinese certified public accountant:
Tianjin, China April 27, 2022
Landocean Energy Services Co.Ltd(300157) Group Co., Ltd
Deduction of operating income in 2021
Prepared by: Landocean Energy Services Co.Ltd(300157) (seal) amount unit: RMB 10000
Specific deductions of the project in the current year and in the previous year
Operating revenue 42055946959377
The total amount of operating income deduction items is 510.26378356
The total amount of deduction items of operating income accounts for 1.21% and 5.44% of operating income
1、 Business income unrelated to main business
1. Other business income other than normal operation. Such as the income from leasing fixed assets, intangible assets, rent, software rental property disposal, house packaging, selling materials, exchanging non monetary assets with materials, operating entrusted lease income and waste rental software rental income management business, as well as the income of 487.70378356 yuan and waste although included in the main business income
Income outside the normal operation of the municipal company. Sales revenue
2. Non qualified financial business income, such as interest income from lending funds; This association
Income generated from new financial businesses in the current year and the previous fiscal year, such as deferred payment by customers
Interest of 22.56 yuan is collected from guarantee, commercial factoring, small loan, financial leasing, pawn and other businesses
Except for 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 510.26378356
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 of operating income after deduction 41545686581021
Legal representative: person in charge of Accounting: person in charge of accounting organization:
