Listing fees are non-recurring gains and losses.

Listing fees are non-recurring gains and losses. Because the listing fee is a one-time payment, and the listing process is only carried out once before listing, it will not become the cost required for the daily operation of the company. In addition, the listing fee does not belong to the expenditure category of the company's main business and will not have a significant impact on the normal operation of the company, so it is classified as non-recurring gains and losses.