July 6，Dalian Sunya issued an announcement，The 188bet best bookmaker received the "Letter of Inquiry Regarding Matters Related to Information Disclosure of Dalian Sunya Tourism Holdings Co., Ltd." issued by the Supervision Department of Listed Companies of the Shanghai Stock Exchange。Announcement，The 188bet best bookmaker is requested to disclose this letter immediately after receiving it，And within 5 trading days，Written reply on the above matters。If the 188bet best bookmaker does not reply within the deadline，Or failure to provide sufficient evidence to confirm the authenticity of relevant income，Accounting Compliance，Income is related to the main business or has commercial substance，Will be based on relevant regulations，Request 188bet best bookmaker deduction，And decide whether to implement a delisting risk warning for the 188bet best bookmaker based on the amount of operating income after deductions。

The "Inquiry Letter" pointed out，The Shanghai Stock Exchange issued a work letter to the 188bet best bookmaker on June 11, 2021，Require the 188bet best bookmaker to verify that the relevant information disclosed in the annual report is inaccurate、Incomplete case，However, the 188bet best bookmaker has not yet implemented relevant rectifications and disclosed them。Recently，Relevant regulatory authorities conduct on-site inspections of the 188bet best bookmaker。But the inspection results found，The 188bet best bookmaker failed to provide penguin armband coding management methods、The penguin code and biological files corresponding to the sales contract are sufficient、Reasonable key materials，And some important accounting documents have been changed，Some important audit drafts are inconsistent，Neither the 188bet best bookmaker nor the annual audit accountants provided relevant reasonable explanations。

Authenticity issues regarding Penguin transactions，The Shanghai Stock Exchange requires the 188bet best bookmaker to provide additional information to Chongqing Sunac in 2020、Biological profile of penguins sold by Kunhe, Shandong；Contract for sales of Penguins in 2017 and 2021；About the sale of penguins in Ordos，Travel application and reimbursement form for technicians who transport animals to Ordos venues；Contract Approval Form for Sales Application Process，Includes codes for each penguin、Detailed information such as varieties；Provide specific asset departure orders and asset handover confirmation orders，Includes code for selling penguins、Detailed information such as varieties。

Previously，Dalian Sunya issued an announcement on May 31 in response to the Shanghai Stock Exchange’s inquiry letter on matters related to the 2020 annual report。The Shanghai Stock Exchange asked the 188bet best bookmaker to explain whether the sales of consumable penguins from 2018 to 2020 are incidental and temporary，Whether a stable business model can be formed。188bet best bookmaker representation，The number of penguins sold to foreign countries in 2020 is 52，Selling 44 consumable penguins。also said，The 188bet best bookmaker 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。According to data，The 188bet best bookmaker’s price for a consumable penguin in 2020 is around 420,000-430,000 yuan。

Learned from the 2020 performance forecast，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，The 188bet best bookmaker’s stocks may be subject to a delisting risk warning after the disclosure of the 2020 annual report。

But according to the financial report released by the 188bet best bookmaker in 2020，The 188bet best bookmaker’s annual operating income reached 1.1.4 billion yuan；Net loss attributable to shareholders of listed companies 6998.060,000 yuan。Among them，Animal operations mainly include marine life leasing and sales income from self-bred marine life held for sale，The 188bet best bookmaker has mature marine life breeding technology，Marine life leasing and sales are one of the 188bet best bookmaker’s main businesses。

To this，Dalian Shengya once said，The fourth quarter of 2020，The 188bet best bookmaker sold 20 penguins to a tourism development 188bet best bookmaker in Shandong Province and 8 penguins to an underwater world in Hunan Province，Among them，The sale of 20 penguins to a tourism development 188bet best bookmaker 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 that year。There is no artificial adjustment of income or surprise sales at the end of the year。

The "Inquiry Letter" also mentioned，According to the inspection report，The 188bet best bookmaker provided a coded penguin ledger in the parent 188bet best bookmaker’s display area and temporary breeding area in 2020。But the ledger only records the coding list of penguins in different regions，Does not reflect changes in actual penguin breeding areas，There is no corresponding relationship with the Penguin sales contract。Also，Reply to Annual Report Inquiry Letter，After the 188bet best bookmaker evaluates the gap in the number of penguins in the display area，Transfer the penguins from the holding area to the display area。However, the penguin account of the temporary breeding area provided by the 188bet best bookmaker does not show the transfer of the temporary breeding area to the exhibition area，The information and related records of penguins transferred from the holding area to the display area are also not provided。Dalian Sunya needs to provide the 188bet best bookmaker and its subsidiary Harbin Sunya Polar Park Co., Ltd. Penguin Armband Coding Management Methods for the above issues、Encoding rules and first execution time of encoding rules；2020 Penguin location allocation record；188bet best bookmaker display areas in 2020、Penguin feeding data in each holding area，Financial accounting information on feeding and other feeding costs in each district。

On Penguin Trading Accounting，According to the inspection report，There are inconsistencies between the audit drafts reviewed by the previous supervision and the documents obtained during this inspection。First, there are obvious differences in the Penguin ledgers obtained twice，There were 9 188bet best bookmaker listed as consumable biological assets in the holding area in the previous ledger，Displayed in the display area in this ledger；Second, there are inconsistencies in the accounting vouchers and attachments regarding the sale of 16 188bet best bookmaker to Chongqing Sunac，The specific performance is that the previous attachment lists the categories of 188bet best bookmaker sold、original value、The date of use is inconsistent with the later attachments。

Announcement display，The 188bet best bookmaker will follow the requirements of this "Inquiry Letter"，Actively organize the response work，Reply to the above matters as soon as possible and perform information disclosure obligations。