China Audit Asia Pacific Certified Public Accountants LLP about Lion New Energy Technology (Henan) Co., Ltd
Deduction items of operating income and amount of operating income after deduction
Special audit report
Beijing, China
BEIJING CHINA
catalogue
1、 Annex II: annual audit report of Henan lion Technology Co., Ltd. (2021-2)
Deduction items of operating income and the amount of operating income after deduction
Special instructions 1-2
About Mengshi new energy technology (Henan) Co., Ltd
Deduction items of operating income and amount of operating income after deduction in 2021
Special audit report
All shareholders of Lion New Energy Technology (Henan) Co., Ltd. (zsapssz (2022) No. 004489):
We are entrusted to audit the consolidated and company balance sheet of Lion New Energy Technology (Henan) Co., Ltd. (hereinafter referred to as “lion technology”) as of December 31, 2021, consolidated and company income statement, consolidated and company statement of changes in shareholders’ equity, consolidated and company cash flow statement and notes to financial statements in 2021, and issue an audit report that cannot express audit opinion, The attached table of deduction of operating income of Lion New Energy Technology (Henan) Co., Ltd. in 2021 (hereinafter referred to as the “table of deduction of operating income”) was specially reviewed.
In accordance with the relevant business regulations such as the Listing Rules of Shenzhen Stock Exchange (revised in January 2022) and the self regulatory guide for listed companies of Shenzhen Stock Exchange No. 1 – business handling, the management of lion technology is responsible for preparing and disclosing the statement of deduction of operating income and providing true, legal and complete audit evidence, Our responsibility is to express special audit opinions on the statement of operating income deduction on the basis of audit.
We conducted the audit in accordance with the relevant 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 perform the audit work, so as to obtain reasonable assurance about whether there is no material misstatement in the statement of business income deduction. During the audit process, we implemented procedures that we considered necessary, including checking accounting records and recalculating the amount of relevant items. We believe that our audit work provides a reasonable basis for issuing audit opinions.
Due to the inability to obtain sufficient and appropriate audit evidence, we are unable to express an opinion on the financial statements of lion technology in 2021. Therefore, we are also unable to make a conclusion on the deduction of operating income and the amount of operating income after deduction.
In order to better understand the deduction items of lion technology’s operating income and the amount of operating income after deduction, the attached statement of operating income deduction should be read together with the audited financial statements
This audit report is only for the purpose of disclosure of lion technology’s 2021 annual report, and shall not be used for any other purpose.
CPA of China Audit Asia Pacific Certified Public Accountants Co., Ltd.:
(special general partnership)
(seal) Chinese certified public accountant:
Beijing, China April 29, 2022
Mengshi new energy technology (Henan) Co., Ltd
Deduction items of operating income and amount of operating income after deduction in 2021
Special description of
The 2021 financial statements of Lion New Energy Technology (Henan) Co., Ltd. (hereinafter referred to as “the company” or “the company”) were audited by China Audit Asia Pacific Certified Public Accountants (special general partnership) and issued an audit report with no opinion (Report No.: China Audit Asia Pacific audit Zi (2022) Haima Automobile Co.Ltd(000572) ).
Since the audited net profit of the company after deducting non recurring profits and losses in 2021 is negative, in accordance with the relevant requirements of relevant business rules such as the stock listing rules of Shenzhen Stock Exchange and the self regulatory guide for listed companies of Shenzhen Stock Exchange No. 1 – business handling, we have prepared the following statement of deduction of operating income of the company in 2021:
Deduction of operating income of Lion New Energy Technology (Henan) Co., Ltd. in 2021
Specific deduction of the project in the current year (10000 yuan) and that in the previous year (10000 yuan)
Operating revenue 947106910932869
The total amount of operating income deduction items is 339162816987
The total amount of deduction items of operating income accounts for 3.58% and 7.47% of the total amount of operating income
Proportion of business income 1. Business income irrelevant to the main business 1. Other business income other than normal operation.
Such as 339162 asset income, 816987 asset income and service realized income from renting fixed assets, intangible assets, packaging and sales materials, receiving sales materials, selling materials, non monetary input with materials, leasing fixed input, leasing fixed assets exchange, operating entrusted management business, etc, As well as the business income included in the main business income, etc
Income, but it belongs to the income 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 339162816987
2、 Income without commercial substance 1 No significant change in the future cash flow of the enterprise
The risk, time distribution or amount of revenue generated by transactions or events. 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 913190710115882
Board of directors of Lion New Energy Technology (Henan) Co., Ltd. April 29, 2022
