July 14，The Shanghai Stock Exchange issued the "Regulatory Letter on Requiring Dalian Sunya Tourism Holdings Co., Ltd. to standardize the accounting of operating income related to delisting risk warnings"。Pointed out in Dalian Sunya’s “Supervision Letter”，Require the company to provide sufficient evidence within 5 trading days，Confirm that the relevant operating income is related to the main business。As of July 13, 2021，The company failed to submit relevant responses and evidence materials as required。 

As understood，Previously，Dalian Sunya received an inquiry letter from the Shanghai Stock Exchange。Indicated in the inquiry letter，In 2020, the company’s sales of consumable penguins confirmed sales revenue 1,8.76 million yuan，Disposal of production-related Penguin confirms RMB 3.36 million in income from asset disposal，And please ask the company to verify and supplementally disclose the sales and accounting treatment of consumption and production penguins 188bet app download from 2018 to 2020，Analyze whether there is a surprise sales situation in the fourth quarter of 2020。Company representation，The number of penguins sold to foreign countries in 2020 is 52，The company 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 calculation，The company’s price for a consumable penguin in 2020 is around 420,000-430,000 yuan。

Learned in the 2020 performance preview，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 company’s stocks may be subject to a delisting risk warning after the disclosure of the 2020 annual report。

And on July 6th，Shanghai Stock Exchange once again issued an inquiry letter to Dalian Sunya，The Shanghai Stock Exchange issued a work letter to the company on June 11, 2021，Require the company to verify that the relevant information disclosed in the annual report is inaccurate、Incomplete case，However, the company has not yet implemented relevant rectifications and disclosed them。And the inspection found，The company failed to provide 188bet sports betting app download 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 company nor the annual audit accountants provided relevant reasonable explanations。And please ask the company to disclose this letter immediately after receiving it，And within 5 trading days，Written reply on the above matters。

If the company 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 company deduction，And decide whether to implement a delisting risk warning for the company based on the amount of operating income after deductions。

As of July 13, 2021，The company failed to submit relevant responses and evidence materials as required。 

Pointed out in the "Supervision Letter"，July 13, 2021，The company’s annual audit accountant, Zhongxing Cai Guanghua Accounting Firm (Special General Partnership), submitted “Special verification opinions on the deduction of operating income of Dalian Sunya Tourism Holdings Co., Ltd. in 2020”，Clearly when judging whether the company’s relevant financial indicators in 2020 reach the delisting risk warning situation，Relevant sales income of 18.76 million 188bet app yuan should be deducted。After deduction，The company’s operating income should be 84.01 million yuan。 

According to relevant regulations of Shanghai Stock Exchange，After deducting related sales revenue of 18.76 million yuan，Dalian Sunya’s operating income in 2020 should be 84.01 million yuan。Also，Company annual report display，Net profit after deducting extraordinary gains and losses in 2020 is negative。According to the relevant provisions of the Shanghai Stock Exchange's "Stock Listing Rules"，The company has encountered a delisting risk warning situation，Stocks will be subject to delisting risk warning。And the company shall disclose the relevant contents of this work letter on the next trading day after receiving the notice，The company’s stocks will be suspended from trading on the date of announcement。Within 5 trading days after 188bet app download Trading suspension，The company’s stocks will be subject to delisting risk warning。

It is reported，The company shall make an announcement as required on the trading day before the stock is issued a delisting risk warning，The company’s stocks will resume trading on the next trading day after the announcement disclosure date。From the date of resumption，The company’s stocks will be subject to delisting risk warning。But on July 14th，Dalian Shengya has not announced a one-day 188bet app download Trading suspension due to important matters。If Dalian Shengya has not replied yet，may become the first *ST company to be compulsorily identified by supervision。