ADAMA Ltd.
Special Report on Statement of Deductible Items from Sales
For the year ended December 31, 2024
Note: The Special Repot on Statement of Deductible Items from Sales will be issued in Chinese. This
special explanation is English translation prepared for the Company's management review purpose only
and cannot be provided to third parties for other purpose. If there is any conflict between the Chinese
and English version, the Chinese version shall prevail.
Special Report on Statement of Deductible Items from Sales
For the year ended December 31, 2024
ADAMA Ltd.
De Shi Bao (Han) Zi (25) No. Q00268
To the shareholders of ADAMA Ltd.：
We are entrusted to audit the financial statements of ADAMA Ltd. (hereinafter referred to as
"ADAMA"), which comprise consolidated and the Company's balance sheets as at 31 December 2024,
and consolidated and the Company's income statements, consolidated and the Company's statements of
changes in shareholders' equity and consolidated and the Company's cash flow statements for the year
then ended (hereinafter referred to as the Company's financial statements for the year of 2024, and have
issued the auditor's report with unqualified opinion (De Shi Bao (Shen) Zi (25) No.P02658) on March
the financial statements. Our responsibility is to express an opinion on these financial statements as a
whole based on our audit.
ADAMA has prepared the attached 2024 Statement of Deductible Items from Sales in accordance
with the relevant provisions of the "Shenzhen Stock Exchange Listing Rules (Revised in 2024)" and
the "Shenzhen Stock Exchange Self-discipline Supervision Guidelines for Listed Companies No. 1-
Business Handling (Revised in 2024)".
The management of the Company is responsible for accurately prepare and disclose the 2024
Statement of Deductible Items from Sales and to ensure its authenticity, legality and completeness. We
have checked the information contained in the attached 2024 Statement of Deductible Items from Sales
with the relevant content of the accounting information reviewed by the firm during our audit of
ADAMA's financial statements and the audited financial statements, and found no inconsistences in all
material respects.
In order to better understand ADAMA’s 2024 deductible items from sales, the attached 2024
Statement of Deductible Items from Sales should be read in conjunction with the audited financial
statements.
The explanation is used for the disclosure of annual report for the year of 2024 only, and for no
other purpose.
Deloitte Touche Tohmatsu CPA LLP Chinese Certified Public Accountant
Shanghai, China Ji Yuting
Chinese Certified Public Accountant
Zhao Jingyuan
March 12, 2025
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ADAMA Ltd.
ADAMA Ltd.
Special Report on Statement of Deductible Items from Sales
For the year ended December 31, 2024
Unit：RMB’000
Items Current year Prior year Notes
Sales 29,488,046 32,779,456
Total amount of Sales deductions 52,442 49,068
The proportion of total deductions to Sales 0.18% 0.15%
Deduction items in details：
(1). Other operating income unrelated to the main business 52,442 49,068 Note 1
(2). Non-qualified financial business income as well as
income generated from newly launched financial business in - -
the current and previous year
(3). Sales generated from newly launched trading business
- -
in the current and previous year
(4). Related party sales unrelated to the normal business
- -
operations of the Company
(5). Sales for the period from the beginning of the period to
the date of consolidation of subsidiaries resulting from - -
business combinations under the same control;
(6). Other income from businesses that have not formed or
- -
are difficult to form a stable business model
Sub-total 52,442 49,068
(1). Sales generated from transactions or events that would
not significantly change the risk, timing or amount of the - -
future cashflows
(2). Sales generated from transactions without real business - -
(3). Sales generated from transactions without fair prices - -
(4). Sales generated from subsidiaries or businesses acquired
- -
through unfair transactions or not acquired through a deal
(5). Sales related to qualified audit opinion - -
(6). Other sales without commercial substance - -
Sub-total - -
- -
without commercial substance
Sales after deductions 29,435,604 32,730,388
Note 1：Other operating income unrelated to the main business was mainly generated from the sales of
by-products such as water, electricity and hydrogen, services income and rental income.
Adama Ltd
March 12, 2025
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