Securities code: 600593 securities abbreviation: * ST Shengya Announcement No.: 2022-002 Dalian Sunasia Tourism Holding Co.Ltd(600593)
Announcement on receiving the inquiry letter from Shanghai Stock Exchange
The board of directors and all directors of the company guarantee that there are no false records, misleading statements or major omissions in the contents of this announcement, and bear individual and joint liabilities for the authenticity, accuracy and completeness of its contents.
On January 25, 2022, Dalian Sunasia Tourism Holding Co.Ltd(600593) (hereinafter referred to as “the company”) received the inquiry letter on Dalian Sunasia Tourism Holding Co.Ltd(600593) performance forecast issued by the second Department of management of listed companies of Shanghai Stock Exchange (SSE Gong Han [2022] No. 0059, hereinafter referred to as “the inquiry letter”), and now the contents of the inquiry letter are announced as follows: ” Dalian Sunasia Tourism Holding Co.Ltd(600593) :
Your company submitted an announcement on January 25, 2022, saying that it is expected to realize an operating revenue of about 204 million yuan in 2021, and the net profit attributable to the parent company is expected to lose 160 million yuan to 240 million yuan. In view of the significant impact of this matter, in accordance with article 13.1.1 and other relevant provisions of the stock listing rules of the exchange, your company is hereby requested to verify and disclose the following matters:
1、 The announcement disclosed that the company expects to realize an operating revenue of about 204 million yuan in 2021, and the operating revenue after deducting the business revenue irrelevant to the main business and the revenue without commercial substance is about 170 million yuan. The company is requested to: (1) supplement and disclose the operating income, operating cost, gross profit margin and year-on-year changes of sub products, as well as the specific reasons for the changes; (2) Supplement and disclose the specific conditions of income deduction, including the formation of the deducted part of income and the reasons for deduction; (3) In accordance with the relevant provisions of the guidelines for self regulation and supervision of listed companies on Shanghai Stock Exchange No. 2 – business handling > No. 7 – Financial delisting index: operating income deduction (hereinafter referred to as “operating income deduction”), explain whether other related businesses of the company are new trading businesses or financial business income, whether the transaction price is fair, whether it is related party transactions Whether there is any situation irrelevant to the main business or without commercial substance. The annual audit accountant is invited to express opinions and issue special instructions on the elimination of pre audit.
2、 According to the 2020 annual report and the inquiry reply, the company regards penguins with the purpose of sale as expendable biological assets, and the revenue is recognized at the time of sale. The on-site inspection results show that there are defects in the internal asset management and accounting process of the enterprise, incomplete records of penguin accounts, inconsistencies and other problems. The relevant parties are requested to make supplementary disclosure: (1) combined with the sales of penguin in 2021, the company is requested to list the sales and accounting treatment of consumption and production penguins respectively, including sales quantity, sales unit price, sales amount Sales customers, Penguin source (self breeding or outsourcing), Penguin ownership area (exhibition area or temporary breeding area), accounting treatment (recognized income or asset disposal income); (2) According to the relevant provisions of operating income deduction, please specify whether penguin’s sales income belongs to the deduction item of revenue. If not, please explain the rectification measures taken by the company for the problems existing in the early stage and issue the corresponding rectification report; (3) The annual audit accountant is requested to explain in detail the audit procedures implemented or to be implemented for penguin’s income, and express clear opinions on the above issues.
3、 Due to the company’s inability to obtain the financial data of Sanya whale World Aquarium Co., Ltd., the 2020 annual report was issued with a qualified opinion by the accounting firm. At present, the company’s shares are subject to delisting risk warning due to the situation specified in article 9.3.2 of the stock listing rules. According to the stock listing rules of the exchange, if any of the circumstances specified in article 9.3.11 is involved, the listing of the company’s shares will be terminated. The company is requested to: (1) supplement and disclose the settlement progress of the matters related to the aforesaid reservations, whether there are risks that cannot be solved on schedule and countermeasures; (2) Supplement and disclose the specific judgment process of the annual audit accountant for the elimination or change of the matters involved in the qualified opinion of the 2020 annual report in the current period, issue clear conclusions according to the audit evidence obtained, and evaluate the impact of relevant matters on the audit conclusions and verification opinions of the current period; (3) In combination with the above situation, do a good job in the related work of regular reports in 2021, and fully remind the possible risk of termination of listing.
Please disclose this letter to the public immediately after receiving this letter, and reply to our department in writing within 5 trading days and fulfill the obligation of information disclosure. The board of directors of your company shall be diligent and responsible, implement the requirements of this letter on time, timely fulfill the relevant information disclosure obligations and protect the rights and interests of investors. “
It is hereby announced.
Dalian Sunasia Tourism Holding Co.Ltd(600593) board of directors January 25, 2022
