The evening of May 31st，Dalian Sunya issued an announcement in response 188bet mobile login Shanghai Stock Exchange’s inquiry letter on matters related 188bet mobile login 2020 annual report。

Mentioned in "Inquiry Letter"，2020，Company sales consumable penguin confirmed sales revenue 1,8.76 million yuan，Disposal of production-related Penguin confirms 3.36 million yuan in income from asset disposal。Please ask 188bet mobile login to verify and supplementally disclose the sales and accounting treatment of consumption and production penguins from 2018 to 2020；Penguin sales in each quarter from 2018 to 2020，Analyze whether there is a surprise sales situation in the fourth quarter of 2020；Describe whether consumable penguin sales are incidental and temporary based on 188bet mobile login’s penguin sales from 2018 to 2020，Whether a stable business model can be formed。

Dalian Shengya replied，2018-2020，The downstream customers corresponding to 188bet mobile login’s penguin sales are mainly domestic aquariums，Company’s Penguin source for sales、The belonging area can be clearly divided。According to company data，The number of penguins sold to foreign countries in 2020 is 52，8 sold in the first quarter，Sales amount 3.36 million yuan；16 sold in the third quarter，Sales amount 6.72 million yuan；28 sold in the fourth quarter，Sales amount is 1,2.04 million yuan。Among them，44 consumable penguins sold in 2020。According to 2018-2020，Chart display of Penguin sales and accounting processing status of 188bet mobile login's consumption and production categories，The price of a consumable penguin in 2020 is about 420,000-430,000 yuan。

The fourth quarter of 2020，188bet mobile login sold 20 penguins to a tourism development company in Shandong Province and 8 penguins to an underwater world in Hunan Province，Among them，The sale of 20 penguins to a tourism development company in Shandong Province has begun business negotiations since August 2020，And completed the delivery of Penguin in November of that year，Business negotiations began at the end of November 2020 for the sale of 8 penguins to an underwater world in Hunan，Completed delivery in December of the same year。In summary，188bet mobile login arranges the sales and transportation of penguins based on all aspects of the situation，The delivery of biological assets is affected by many factors，There is no artificial adjustment of income or surprise sales at the end of the year。

Announcement，End of 2016-End of 2020，The number of penguins raised in 188bet mobile login’s temporary breeding area is 48 each、52 only、74、118 and 117， The overall trend is increasing year by year，And with the continuous development and maturity of 188bet mobile login’s animal breeding technology，The number of penguin hatchings is expected to grow steadily in the future。2021，188bet mobile login signed an animal leasing agreement worth more than 5 million yuan with a wildlife park Co., Ltd. in Ordos City，Signed a 5.1 million yuan penguin sales contract with a Danzhou Tourism Development Co., Ltd.，At the same time, it signed a contract with a company in Dongying 1,2.9 million yuan Penguin sales contract。Company name，Although the sales volume of consumable penguins fluctuates between years，But not by chance、Temporary sale，And Penguin’s external export business has formed a stable business model，It will continue to be one of 188bet mobile login’s stable sources of profit in the future。

According to Dalian Sunya’s 2020 financial report，Company’s annual operating income 1.1.4 billion yuan，Decreased by 64 year-on-year.25%；Net loss attributable to shareholders of listed companies 6998.060,000 yuan，And the profit in the same period last year was 4232.80,000 yuan。188bet mobile login’s revenue from tourism business in 2020 decreased by 66% compared with 2019.37%，Among them，Affected by the epidemic，188bet mobile login’s scenic spots temporarily suspended operations，Income from scenic spot operations fell 76% compared with 2019.76%。Animal operations mainly include sales revenue from marine life leasing and self-bred marine life held for sale，188bet mobile login has mature marine life breeding technology，Marine life leasing and sales are one of 188bet mobile login’s main businesses。

In its 2020 performance forecast released in January this year，If the annual audited net profit in 2020 is negative and operating income，Estimated to be less than RMB 100 million after deducting business income unrelated to the main business and income without commercial substance，188bet mobile login’s stocks will be subject to a delisting risk warning after the disclosure of the 2020 annual report。Announcement display，Dalian Sunya estimates that the net profit attributable to shareholders of listed companies in 2020 will be -81.6 million yuan to -68 million yuan，The net profit attributable to shareholders of listed companies after deducting non-recurring gains and losses in 2020 is expected to be -1.1.4 billion yuan to -91 million yuan。

On the issue of explaining whether funds of listed companies have been occupied，188bet mobile login replied，Due to the policy of the exporting country、The subject matter of the contract cannot be imported smoothly due to the epidemic and other reasons，The contract cannot be performed，leading to Liaoning Mike、The New Zealand company has the obligation to return the price paid to 188bet mobile login，Liaoning Mike、The background of the New Zealand company’s debt to 188bet mobile login has commercial substance，Does not occupy 188bet mobile login’s funds。The above matters are issues left over by 188bet mobile login’s previous management。188bet mobile login will further negotiate with relevant parties，Does not rule out requiring relevant parties to perform contractual obligations or return relevant funds through judicial and other means，To protect 188bet mobile login’s legitimate rights and interests。

Report Display，188bet mobile login holds 35% equity of Sanya Whale World Aquarium，Has 2/5 voting rights on the board of directors，Can exert significant influence on it。However, the annual audit accountant is not allowed to have access to the financial information of Sanya Whale World Aquarium。Please ask 188bet mobile login to further disclose whether 188bet mobile login can exert significant influence on Sanya Whale World Aquarium and the basis for it，If possible，The specific reason why the annual audit accountant cannot access the financial information of Sanya Whale World Aquarium；Indicate whether 188bet mobile login’s equity investment and related rental impairment provisions are sufficient。

Company display，As of the end of 2020，188bet mobile login holds 35% of the equity of Sanya Whale World，Accounting using the equity method，The initial measurement amount of long-term equity investment is 4,9 million yuan，The annual audit accountant is based on the principle of prudence，Requesting a financial audit of Sanya Whale World，But was rejected by the existing management of Sanya Whale World，Although 188bet mobile login can exert significant influence on Sanya Whale World，But it is impossible to carry out financial audit on Sanya Whale World through this significant impact。

Dalian Shengya expressed this，Although Sanya Whale World has suffered consecutive losses in the past two years，And 188bet mobile login is temporarily unable to understand its actual operating conditions and financial status through normal channels，But judging from public information，Sanya Whale World is currently in normal and continuous operation，188bet mobile login believes that there is no situation in which Sanya Whale World cannot continue to operate；Also，Affected by the epidemic in 2020，Resulting in Sanya Whale World, which belongs to the same tourism service industry as 188bet mobile login, to suffer a large loss，But as the epidemic eases，188bet mobile login believes that the operating situation of Sanya Whale World will improve，Cash flow situation and ability to continue operating will return to normal with the recovery of the tourism industry，Therefore，188bet mobile login has not made any impairment provision for the long-term equity investment in Sanya Whale World，Confirm credit loss provision for receivables based on expected credit losses， 188bet mobile login believes that the equity investment in Sanya Whale World and related rental impairment provisions are sufficient。