ADAMA Ltd.
Special Report on Statement of Deductible Items from Sales
For the year ended December 31, 2025
Note: The Special Repot on Statement of Deductible Items from Sales will be issued in Chinese. This
special report 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, 2025
ADAMA Ltd.
KPMG Huazhen Zhuan Zi No. 2601667
To the shareholders of ADAMA Ltd.：
We are engaged 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 2025,
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 and
notes to the relevant financial statements for the year then ended, and have issued the auditor's report
with unqualified opinion on March 26, 2026.
ADAMA has prepared the attached 2025 Statement of Deductible Items from Sales (hereinafter
referred to as the Statement of Deductions) in accordance with the relevant provisions of the Rules for
Listing Stocks on the Shenzhen Stock Exchange and the Self-Regulatory Guide for Listed Companies
on the Shenzhen Stock Exchange No. 1 - Business Handling.
The preparation and disclosure of the Statement of Deductions, as well as ensuring its
authenticity, legality, and completeness, are the responsibility of the management of ADAMA. On a
sampling basis, we compared the amounts of the items set out in the Statement of Deductions with the
relevant information in the accounting records provided by ADAMA and the audited financial
statements, and found no inconsistencies in all material respects.
In order to better understand ADAMA’s 2025 deductible items from sales, the attached
Statement of Deductions should be read in conjunction with the audited financial statements.
This special report is solely for use by ADAMA for the purpose of its disclosure of 2025 annual
report and may not be used for any other purpose without the prior written consent of our firm.
KPMG Huazhen CPA LLP Chinese Certified Public Accountant
Beijing, China Wang Jia
Chinese Certified Public Accountant
Wang Shan
March 26, 2026
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ADAMA Ltd.
ADAMA Ltd.
Special Report on Statement of Deductible Items from Sales
For the year ended December 31, 2025
Unit：RMB’000
Items Current year Prior year Notes
Sales 28,944,586 29,488,046
Total amount of Sales deductions 58,387 52,442
The proportion of total deductions to Sales 0.20% 0.18%
Deduction items in details：
(1). Other operating income unrelated to the main business 58,387 52,442 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 58,387 52,442
(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 28,886,199 29,435,604
Note 1：Other operating income unrelated to the main business was mainly generated from the sales of
by-products and rental income.
This Statement has been signed by the followings on 26 March 2026：
Legal representative Chief of accounting work Chief of accounting
organ
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