Chempartner Pharmatech Co.Ltd(300149) : special description of unqualified audit opinion report with significant uncertainty paragraphs related to going concern

Chempartner Pharmatech Co.Ltd(300149) special note on issuing an unqualified audit opinion report with significant uncertainty paragraphs related to continuous operation for the financial statements of Chempartner Pharmatech Co.Ltd(300149) 2021 December 31, 2021

About the financial statements of Chempartner Pharmatech Co.Ltd(300149) 2021

Special instructions for issuing an unqualified audit opinion report with significant uncertainties related to going concern

Ernst & Young Huaming (2022) ZZ No. 61764838b03 Chempartner Pharmatech Co.Ltd(300149) Chempartner Pharmatech Co.Ltd(300149) all shareholders:

Ernst & Young Huaming Certified Public Accountants (special general partnership) (hereinafter referred to as “we”) audited the consolidated and company’s balance sheet of Chempartner Pharmatech Co.Ltd(300149) (hereinafter referred to as ” Chempartner Pharmatech Co.Ltd(300149) “) as of December 31, 2021 and the consolidated and company’s profit statement, statement of changes in shareholders’ equity, cash flow statement and relevant notes to financial statements of 2021 (hereinafter referred to as “financial statements”) in accordance with the auditing standards of Chinese certified public accountants, On April 29, 2022, the company issued an unqualified audit report on major uncertainties related to going concern (Ernst & Young Huaming (2022) Shen Zi No. 61764838b01).

In accordance with the relevant requirements of China Securities Regulatory Commission’s rules for the preparation and reporting of information disclosure of companies offering securities to the public No. 14 – handling of non-standard audit opinions and matters involved, guidelines for the application of regulatory rules – Audit No. 1 and the Listing Rules of Shenzhen Stock Exchange, we explain the relevant matters as follows: I. The significant uncertainty paragraphs related to going concern in the audit opinions issued

We draw the attention of users of the financial statements. As stated in Note 2 to the financial statements, the net loss of Chempartner Pharmatech Co.Ltd(300149) 2021 is RMB 40209675641. As of December 31, 2021, the excess of current liabilities over current assets in Chempartner Pharmatech Co.Ltd(300149) consolidated financial statements was 30291267069 yuan, monetary capital was 16046019870 yuan, and short-term loans and long-term loans due within one year totaled 48869184438 yuan. These matters indicate that there are major uncertainties that may lead to major doubts about Chempartner Pharmatech Co.Ltd(300149) going concern ability. This matter does not affect the audit opinion issued.

About the financial statements of Chempartner Pharmatech Co.Ltd(300149) 2021

Special note on Issuing unqualified audit opinion report with significant uncertainty paragraphs related to going concern (Continued) Ernst & Young Huaming (2022) ZZ No. 61764838b03 Chempartner Pharmatech Co.Ltd(300149) II. Reasons and basis for issuing unqualified audit opinion report with significant uncertainty paragraphs related to going concern

According to Article 9 of the auditing standards for Chinese certified public accountants No. 1503 – adding emphasized matters and other matters in the audit report, if it is considered necessary to remind the users of the financial statements to pay attention to the matters that have been reported or disclosed in the financial statements and are considered to be important for the users of the financial statements to understand the financial statements according to professional judgment, when the following conditions are met at the same time, A certified public accountant shall add an emphasis paragraph to the audit report: (I) the matter will not cause the certified public accountant to express a non unqualified opinion in accordance with the provisions of China Auditing Standards for certified public accountants No. 1502 – expressing a non unqualified opinion in the audit report; (II) when the auditing standards for Chinese certified public accountants No. 1504 – communicating key audit matters in the audit report is applicable, the matter is not determined as the key audit matters to be communicated in the audit report.

According to Article 21 of auditing standards for Chinese certified public accountants No. 1324 – going concern (revised in 2016): if the assumption of going concern is appropriate, but there are significant uncertainties, and the financial statements have fully disclosed the significant uncertainties, the certified public accountant shall issue an unqualified opinion and add a separate part titled “significant uncertainties related to going concern” to the audit report, To: (I) remind users of financial statements to pay attention to the disclosure of matters related to major uncertainties of going concern in the notes to financial statements; (II) explain that these matters or circumstances indicate that there are major uncertainties that may lead to major doubts about the going concern ability of the auditee, and explain that the matter does not affect the audit opinion issued.

The matters described in the paragraph “significant uncertainties related to going concern” in the audit report indicate that there are uncertainties that may lead to major doubts about Chempartner Pharmatech Co.Ltd(300149) going concern ability Chempartner Pharmatech Co.Ltd(300149) the board of directors used the assumption of going concern to prepare the financial statements of 2021, which is appropriate, but there are significant uncertainties, and the significant uncertainties have been fully disclosed in Note 2 to the financial statements. Based on the requirements of the above audit standards, we issued an unqualified audit opinion, but added a separate part titled “uncertainty related to significant going concern” to the audit report.

About the financial statements of Chempartner Pharmatech Co.Ltd(300149) 2021

Special note on issuing an unqualified audit opinion report with significant uncertainty paragraphs related to continuous operation (Continued) Ernst & Young Huaming (2022) ZZ No. 61764838b03 Chempartner Pharmatech Co.Ltd(300149) III. possible impact of matters involved in significant uncertainty paragraphs related to continuous operation on financial status, operating results and cash flow during the reporting period

Chempartner Pharmatech Co.Ltd(300149) the board of directors used the assumption of going concern to prepare the financial statements of 2021. Therefore, we issued an unqualified audit opinion. However, if the major uncertainties described in Note 2 to the financial statements occur after the date of the audit report, the possible qualitative impact on the financial statements has been disclosed in Note 2 to the financial statements. The actual amount of its impact on the financial statements will depend on the nature and severity of the uncertain events. The accounting standards for business enterprises and auditing standards do not require the auditee and certified public accountants to make quantitative analysis under the above circumstances.

4、 Significant uncertainties related to going concern do not affect the basis of audit opinions issued by certified public accountants

As mentioned in Item 2 above, the significant uncertainty paragraphs related to going concern are prepared in accordance with the requirements of the audit standards, which clearly states that the paragraphs do not affect the issued audit opinions. At the same time, the matters involved in the explanation paragraph do not belong to the situation of obvious violation of accounting standards, systems and relevant information disclosure. 5、 Use restrictions

This special instruction is only used by Chempartner Pharmatech Co.Ltd(300149) for the purpose of disclosing the 2021 annual report, and shall not be used for any other purpose.

About the financial statements of Chempartner Pharmatech Co.Ltd(300149) 2021

Special note on issuing an unqualified audit opinion report with significant uncertainty paragraphs related to going concern (Continued) Ernst & Young Huaming (2022) ZZ No. 61764838b03 Chempartner Pharmatech Co.Ltd(300149) (no text on this page)

Ernst & Young Huaming Certified Public Accountants (special general partnership) Chinese certified public accountant: Li Li

Chinese certified public accountant: Zhang Zhuying

Beijing, China April 29, 2022

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