Special Report on Non-Operating Fund Occupation and Related Transactions of Shuangqiang Technology Co., Ltd.

Non-operating Fund Occupation and Other Related Fund Transactions

Transaction Situation Special Explanation Shuangqiang Technology Co., Ltd. RSM Special Document [2026] 230Z0834 RSM China (Special General Partnership) China · Beijing

RSM China (Special General Partnership) Head Office: 22 Fuchengmen Outer Street, Xicheng District, Beijing Building 1, 10th Floor, Rooms 1001-1 to 1001-26 (100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail: bj@rsmchina.com.cn https://www.rsm.global/china/ About Shuangqiang Technology Co., Ltd. Special Explanation on Non-operating Fund Occupation and Other Related Fund Transactions

RSM Special Document [2026] 230Z0834 To all shareholders of Shuangqiang Technology Co., Ltd.: We have been entrusted to audit the consolidated and parent company balance sheet of Shuangqiang Technology Co., Ltd. (hereinafter referred to as "Shuangqiang Technology") as of December 31, 2025, the consolidated and parent company income statement, consolidated and parent company cash flow statement, and consolidated and parent company statement of changes in equity for the year 2025, as well as the notes to the financial statements, in accordance with the Chinese Certified Public Accountant Auditing Standards, and issued an unqualified audit report numbered RSM Audit Document [2026] 230Z1902 on April 27, 2026.

In accordance with the requirements of the China Securities Regulatory Commission's "Guidance No. 8 on the Supervision of Listed Companies - Regulatory Requirements for Fund Transactions and External Guarantees" and the Shenzhen Stock Exchange's "Self-Regulatory Guidelines No. 1 for Listed Companies - Business Handling," the management of Shuangqiang Technology has prepared the attached summary table of non-operating fund occupation and other related fund transactions for the year 2025 (hereinafter referred to as the "Summary Table"). It is the responsibility of the management of Shuangqiang Technology to prepare and disclose the Summary Table truthfully and ensure its authenticity, accuracy, and completeness.