Beilu Pharmaceutical (300016): Special verification report on the operating income deduction form of Beijing Beilu Pharmaceutical Co., Ltd. – CFi.CN China Finance Network

Original title: Beilu Pharmaceutical: Special verification report on the operating income deduction table of Beijing Beilu Pharmaceutical Co., Ltd.

Beijing Beilu Pharmaceutical Co., Ltd.
Business income deduction table
Special verification report

Grant Thornton Certified Public Accountants (Special General Partnership)

Table of contents
Special verification report

The company’s 2023 operating income deduction table and explanation 1-2

Grant Thornton Certified Public Accountants (Special General Partnership)
No. 22 Jianguomenwai Street, Chaoyang District, Beijing, China
5th Floor, Seth Plaza, Postcode 100004
Phone +86 10 8566 5588
Fax +86 10 8566 5120
www.grantthornton.cn

Beijing Beilu Pharmaceutical Co., Ltd.
Special verification report on business income deduction table

Grant Thornton (2024) No. 110A008426

All shareholders of Beijing Beilu Pharmaceutical Co., Ltd.:
We accepted the entrustment and audited the consolidated and company balance sheet of Beijing Beilu Pharmaceutical Co., Ltd. (hereinafter referred to as “Beilu Pharmaceutical Company”) on December 31, 2023, the consolidated and company income statement, and the consolidated and company cash flow for 2023. On the basis of the table, the consolidated and company’s statement of changes in shareholders’ equity and the notes to the financial statements, a special verification was conducted on the attached “Beiliu Pharmaceutical Company’s 2023 Operating Income Deduction Statement and Instructions” (hereinafter referred to as the “Operating Income Deduction Statement”) .

In accordance with the “Shenzhen Stock Exchange GEM Stock Listing Rules” (hereinafter referred to as the “Listing Rules”) and the “Shenzhen Stock Exchange GEM Listed Companies Self-Regulatory Guidelines No. 1 – Business Handling” (hereinafter referred to as the “Self-Regulatory Supervision Guidelines”) According to the relevant provisions of the regulations, it is the responsibility of the management of Beilu Pharmaceutical Company to prepare a statement of business income deductions and ensure that its content is true, accurate and complete, and that there are no false records, misleading statements or major omissions. Our responsibility is based on the implementation of the verification work. The above provides assurance conclusions on the operating income deduction table prepared by the management of Beiuri Pharmaceutical Company.

We plan and implement the verification work in accordance with the provisions of “Chinese Certified Public Accountants’ Standards for Other Assurance Engagements No. 3101 – Assurance Engagements Other than Auditing or Review of Historical Financial Information” to provide reasonable assurance that there are no material misstatements in the operating income deduction statement. During the verification work, based on the actual situation of Beiuri Pharmaceutical Company, we implemented verification procedures that we considered necessary, including verification, inquiry, and random inspection of accounting records. We believe that our verification work provides a reasonable basis for making assurance conclusions.

After verification, we believe that the operating income deduction statement prepared by the management of Hokuriku Pharmaceutical Company complies with the provisions of the Listing Rules and the “Self-Regulatory Guidelines” in all material aspects.

This verification report is only used by Hokuriku Pharmaceutical Company to disclose business income deductions and the amount of business income after deductions, and shall not be used for any other purpose.

Grant Thornton Certified Public Accountants in China

(Special general partnership)

Chinese Certified Public Accountant

China·Beijing April 18, 2024
Beijing Beilu Pharmaceutical Co., Ltd.
Table and explanation of business income deductions in 2023

Beijing Beilu Pharmaceutical Co., Ltd. (hereinafter referred to as the “Company”) consolidated and company balance sheets on December 31, 2023, consolidated and company income statements, consolidated and company cash flow statements, consolidated and company changes in shareholders’ equity statements for 2023 The notes to the financial statements have been audited by Grant Thornton Certified Public Accountants (Special General Partnership), and an unqualified audit report “Grant Thornton Shenzi (2024) No. 110A012740” was issued.

According to the “Shenzhen Stock Exchange GEM Stock Listing Rules” (hereinafter referred to as the “Listing Rules”) and the “Shenzhen Stock Exchange GEM Listed Companies Self-Regulatory Guidelines No. 1 – Business Handling” (hereinafter referred to as the “Self-Regulatory Supervision Guidelines”) According to the relevant regulations, the Company’s deductions from operating income in 2023 and the amount of operating income after deductions are explained as follows:
1. The company’s audited net profit before and after deducting non-recurring gains and losses
Unit: RMB 10,000
Project 2023-2022
Net profit attributable to shareholders of listed companies -7,175.71 1,128.39
Net profit attributable to shareholders of listed companies after deducting non-recurring gains and losses -6,954.62 -2,655.06 2. Table of deductions from operating income
Unit: RMB 10,000
Specific deductions Specific deductions
Project 2023-2022
situation situation

Amount of operating income 89,071.81 76,588.19
The total amount of deduction items from operating income is 641.91 442.82
The total amount of items deducted from operating income accounts for
0.72% 0.58%
Proportion of industry income
1. Business income unrelated to the main business
1. Income from other businesses other than normal operations
enter.Such as leasing fixed assets and intangible assets
Products, packaging, sales materials, materials
sales materials sales materials
Materials are exchanged for non-monetary assets.
641.91 materials, trial production 442.82 materials, trial production
Revenue realized from operating entrusted management business, etc.
Goods, etc.
income, and although included in the main business income
investment, but it is part of the normal operations of a listed company
other than income.

Subtotal of business income unrelated to main business 641.91 442.82
2. Income without commercial substance
Income subtotal without commercial substance
3. It has nothing to do with the main business or does not have business

Other income of business substance
Amount after deduction of operating income 88,429.90 76,145.37
3. Approval of this Statement
This statement was approved by the 17th meeting of the company’s eighth board of directors on April 18, 2024.

Legal representative:

The person in charge of the company responsible for accounting work:

Accounting department head:

Beijing Beilu Pharmaceutical Co., Ltd. April 18, 2024

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