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111, Inc. – ‘20-F’ for 12/31/20 – ‘EX-15.3’

On:  Friday, 4/30/21, at 6:05am ET   ·   For:  12/31/20   ·   Accession #:  1104659-21-58014   ·   File #:  1-38639

Previous ‘20-F’:  ‘20-F’ on 4/16/20 for 12/31/19   ·   Next:  ‘20-F’ on 4/29/22 for 12/31/21   ·   Latest:  ‘20-F’ on 5/14/24 for 12/31/23   ·   7 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/30/21  111, Inc.                         20-F       12/31/20  119:15M                                    Toppan Merrill/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML   2.25M 
                Non-Canadian Issuer                                              
 2: EX-4.26     Instrument Defining the Rights of Security Holders  HTML    121K 
 3: EX-4.27     Instrument Defining the Rights of Security Holders  HTML     68K 
 4: EX-4.28     Instrument Defining the Rights of Security Holders  HTML    231K 
 5: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     33K 
 8: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     33K 
 9: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     33K 
 6: EX-12.1     Statement re: the Computation of Ratios             HTML     37K 
 7: EX-12.2     Statement re: the Computation of Ratios             HTML     37K 
10: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     36K 
11: EX-15.2     Letter re: Unaudited Interim Financial Info         HTML     35K 
12: EX-15.3     Letter re: Unaudited Interim Financial Info         HTML     33K 
19: R1          Document and Entity Information                     HTML    108K 
20: R2          Consolidated Balance Sheets                         HTML    144K 
21: R3          Consolidated Balance Sheets (Parenthetical)         HTML     45K 
22: R4          Consolidated Statements of Comprehensive Loss       HTML    118K 
23: R5          Consolidated Statements of Comprehensive Loss       HTML     34K 
                (Parenthetical)                                                  
24: R6          Consolidated Statements of Changes in               HTML    122K 
                Shareholders' (Deficit) Equity                                   
25: R7          Consolidated Statements of Changes in               HTML     34K 
                Shareholders' (Deficit) Equity (Parenthetical)                   
26: R8          Consolidated Statements of Cash Flows               HTML    151K 
27: R9          Organization and Principal Activities               HTML     66K 
28: R10         Summary of Principal Accounting Policies            HTML    315K 
29: R11         Short-Term Investments                              HTML     40K 
30: R12         Notes Receivable                                    HTML     33K 
31: R13         Inventories                                         HTML     39K 
32: R14         Prepayment and Other Current Assets                 HTML     47K 
33: R15         Property and Equipment                              HTML     50K 
34: R16         Long-Term Investments                               HTML     43K 
35: R17         Leases                                              HTML     59K 
36: R18         Short-Term Borrowings                               HTML     38K 
37: R19         Accrued Expenses and Other Current Liabilities      HTML     54K 
38: R20         Redeemable Non-Controlling Interests                HTML     43K 
39: R21         Non-Controlling Interests                           HTML     35K 
40: R22         Ordinary Shares                                     HTML     38K 
41: R23         Net Revenues                                        HTML     68K 
42: R24         Share-Based Compensation                            HTML    141K 
43: R25         Loss Per Share                                      HTML     55K 
44: R26         Income Tax Expense                                  HTML     73K 
45: R27         Related Party Transactions                          HTML     47K 
46: R28         Mainland China Contribution Plan                    HTML     35K 
47: R29         Restricted Net Assets                               HTML     35K 
48: R30         Commitments and Contingencies                       HTML     34K 
49: R31         Additional Financial Information-Financial          HTML    203K 
                Statements Schedule I                                            
50: R32         Summary of Principal Accounting Policies            HTML    397K 
                (Policies)                                                       
51: R33         Organization and Principal Activities (Tables)      HTML     65K 
52: R34         Summary of Principal Accounting Policies (Tables)   HTML    243K 
53: R35         Short-Term Investments (Tables)                     HTML     39K 
54: R36         Inventories (Tables)                                HTML     40K 
55: R37         Prepayment and Other Current Assets (Tables)        HTML     47K 
56: R38         Property and Equipment (Tables)                     HTML     49K 
57: R39         Long-Term Investments (Tables)                      HTML     42K 
58: R40         Leases (Tables)                                     HTML     60K 
59: R41         Accrued Expenses and Other Current Liabilities      HTML     54K 
                (Tables)                                                         
60: R42         Redeemable Non-Controlling Interests (Tables)       HTML     42K 
61: R43         Net Revenues (Tables)                               HTML     65K 
62: R44         Share-Based Compensation (Tables)                   HTML    137K 
63: R45         Loss Per Share (Tables)                             HTML     56K 
64: R46         Income Tax Expense (Tables)                         HTML     67K 
65: R47         Related Party Transactions (Tables)                 HTML     45K 
66: R48         Organization and Principal Activities (Details)     HTML     36K 
67: R49         SUMMARY OF PRINCIPAL ACCOUNTING POLICIES - Basis    HTML     50K 
                of consolidation (Details)                                       
68: R50         SUMMARY OF PRINCIPAL ACCOUNTING POLICIES -          HTML    141K 
                Balances of the VIEs and Short-term investments                  
                (Details)                                                        
69: R51         SUMMARY OF PRINCIPAL ACCOUNTING POLICIES -          HTML     39K 
                Accounts receivable net (Details)                                
70: R52         SUMMARY OF PRINCIPAL ACCOUNTING POLICIES -          HTML     40K 
                Intangible assets and Others (Details)                           
71: R53         SUMMARY OF PRINCIPAL ACCOUNTING POLICIES - Product  HTML     43K 
                Revenues and Service revenues (Details)                          
72: R54         SUMMARY OF PRINCIPAL ACCOUNTING POLICIES -          HTML     48K 
                Property and equipment (Details)                                 
73: R55         SUMMARY OF PRINCIPAL ACCOUNTING POLICIES - Selling  HTML     42K 
                and marketing expenses and Others (Details)                      
74: R56         SUMMARY OF PRINCIPAL ACCOUNTING POLICIES -          HTML     53K 
                Concentration of credit risk (Details)                           
75: R57         SUMMARY OF PRINCIPAL ACCOUNTING POLICIES - Fair     HTML     42K 
                value (Details)                                                  
76: R58         SUMMARY OF PRINCIPAL ACCOUNTING POLICIES -          HTML     36K 
                Treasury Stock (Details)                                         
77: R59         SUMMARY OF PRINCIPAL ACCOUNTING POLICIES - Product  HTML     55K 
                revenues and segment profit/(Loss) (Details)                     
78: R60         SUMMARY OF PRINCIPAL ACCOUNTING POLICIES -          HTML     67K 
                Reconciliation of reportable segment revenues                    
                (Details)                                                        
79: R61         SUMMARY OF PRINCIPAL ACCOUNTING POLICIES -          HTML     58K 
                Revenues from different product groups and                       
                services (Details)                                               
80: R62         SUMMARY OF PRINCIPAL ACCOUNTING POLICIES -          HTML     33K 
                Convenience translation (Details)                                
81: R63         Short-Term Investments (Details)                    HTML     48K 
82: R64         Notes Receivable (Details)                          HTML     43K 
83: R65         Inventories (Details)                               HTML     36K 
84: R66         Prepayment and Other Current Assets (Details)       HTML     48K 
85: R67         Property and Equipment (Details)                    HTML     50K 
86: R68         Long-Term Investments (Details)                     HTML     46K 
87: R69         Leases (Details)                                    HTML     77K 
88: R70         Short-Term Borrowings (Details)                     HTML    116K 
89: R71         Accrued Expenses and Other Current Liabilities      HTML     59K 
                (Details)                                                        
90: R72         Redeemable Non-Controlling Interests (Details)      HTML     54K 
91: R73         Non-Controlling Interests (Details)                 HTML     51K 
92: R74         Ordinary Shares (Details)                           HTML     93K 
93: R75         NET REVENUES - Disaggregation of revenues           HTML     51K 
                (Details)                                                        
94: R76         NET REVENUES - Contract balance (Details)           HTML     51K 
95: R77         Share-Based Compensation (Details)                  HTML     44K 
96: R78         Share-Based Compensation - Employee Share options   HTML     69K 
                (Details)                                                        
97: R79         SHARE-BASED COMPENSATION - Assumptions used to      HTML     56K 
                estimate the fair values of the share options                    
                granted (Details)                                                
98: R80         SHARE-BASED COMPENSATION - Employee option          HTML     88K 
                activity (Details)                                               
99: R81         SHARE-BASED COMPENSATION - Non-Employee Share       HTML     60K 
                options (Details)                                                
100: R82         SHARE-BASED COMPENSATION - Restricted Share Units   HTML     82K  
                (Details)                                                        
101: R83         SHARE-BASED COMPENSATION - Employee ownership plan  HTML     50K  
                of Yaofang (Details)                                             
102: R84         SHARE-BASED COMPENSATION - Employee ownership plan  HTML     88K  
                (Details)                                                        
103: R85         SHARE-BASED COMPENSATION - Share-based              HTML     54K  
                compensation for all share options and restricted                
                share units (Details)                                            
104: R86         LOSS PER SHARE - Computation of basic and diluted   HTML     42K  
                loss per share (Details)                                         
105: R87         LOSS PER SHARE - Shae options outstanding excluded  HTML     36K  
                from calculation of diluted loss per share                       
                (Details)                                                        
106: R88         Income Tax Expense (Details)                        HTML     62K  
107: R89         Income Tax Expense - Principal components of        HTML     54K  
                deferred income tax assets and liabilities                       
                (Details)                                                        
108: R90         Related Party Transactions (Details)                HTML     41K  
109: R91         Mainland China Contribution Plan (Details)          HTML     33K  
110: R92         Restricted Net Assets (Details)                     HTML     39K  
111: R93         Additional Financial Information - Financial        HTML     97K  
                Statements Schedule I - Balance Sheets (Details)                 
112: R94         Additional Financial Information - Financial        HTML     51K  
                Statements Schedule I - Balance Sheets -                         
                Additional Information (Details)                                 
113: R95         Additional Financial Information - Financial        HTML     78K  
                Statements Schedule I - Statements of                            
                Comprehensive Loss (Details)                                     
114: R96         Additional Financial Information - Financial        HTML     35K  
                Statements Schedule I - Statements of                            
                Comprehensive Loss - Additional Information                      
                (Details)                                                        
115: R97         Additional Financial Information - Financial        HTML     96K  
                Statements Schedule I - Statements of Cash Flows                 
                (Details)                                                        
117: XML         IDEA XML File -- Filing Summary                      XML    216K  
18: XML         XBRL Instance -- yi-20201231x20f_htm                 XML   3.17M 
116: EXCEL       IDEA Workbook of Financial Reports                  XLSX    154K  
13: EX-101.CAL  XBRL Calculations -- yi-20201231_cal                 XML    235K 
14: EX-101.DEF  XBRL Definitions -- yi-20201231_def                  XML   1.02M 
15: EX-101.LAB  XBRL Labels -- yi-20201231_lab                       XML   1.82M 
16: EX-101.PRE  XBRL Presentations -- yi-20201231_pre                XML   1.53M 
17: EX-101.SCH  XBRL Schema -- yi-20201231                           XSD    260K 
118: JSON        XBRL Instance as JSON Data -- MetaLinks              487±   754K  
119: ZIP         XBRL Zipped Folder -- 0001104659-21-058014-xbrl      Zip    645K  


‘EX-15.3’   —   Letter re: Unaudited Interim Financial Info


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



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Exhibit 15.3

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-229313 on Form S-8 of our reports dated April 29, 2021, relating to the financial statements of 111, Inc. and the effectiveness of 111, Inc.’s internal control over financial reporting, appearing in this Annual Report on Form 20-F for the year ended December 31, 2020.

/s/

Deloitte Touche Tohmatsu Certified Public Accountants LLP

Shanghai, China

April 29, 2021



Dates Referenced Herein

This ‘20-F’ Filing    Date    Other Filings
Filed on:4/30/21None on these Dates
4/29/21
For Period end:12/31/20
 List all Filings 


3 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/14/24  111, Inc.                         20-F       12/31/23  110:14M                                    Toppan Merrill/FA
 4/28/23  111, Inc.                         20-F       12/31/22  109:13M                                    Toppan Merrill/FA
 4/29/22  111, Inc.                         20-F       12/31/21  110:14M                                    Toppan Merrill/FA


4 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/16/20  111, Inc.                         20-F       12/31/19  116:12M                                    Toppan Merrill/FA
 1/22/19  111, Inc.                         S-8         1/22/19    4:593K                                   Toppan Merrill/FA
 8/29/18  111, Inc.                         F-1/A                 13:5.9M                                   Toppan Merrill-FA
 8/15/18  111, Inc.                         F-1                   26:7.9M                                   Toppan Merrill-FA
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Filing Submission 0001104659-21-058014   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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