Grant Thornton 致同 Grant Thornton Certified Public Accountants (Special General Partnership) 5th Floor, Saite Plaza, 22 Jianguo Men Wai Avenue, Chaoyang District, Beijing, China Postal Code: 100004 Tel: +86 10 8566 5588 Fax: +86 10 8566 5120 www.grantthornton.cn
Independent Auditor's Report on the Custody and Use of Raised Funds of Mousse Health Sleep Co., Ltd. for 2025
To the shareholders of Mousse Health Sleep Co., Ltd.:
We have been engaged to perform an assurance service on the accompanying "Special Report on the Custody, Management, and Use of Raised Funds for 2025" (hereinafter referred to as the "Special Report") of Mousse Health Sleep Co., Ltd. (hereinafter referred to as "Mousse Co.").
The preparation of the 2025 Special Report in accordance with the "Supervision Rules for Raised Funds of Listed Companies" and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 1 - Normative Operation of Main Board Listed Companies" is the responsibility of the board of directors of Mousse Co. Our responsibility is to express an assurance conclusion on the 2025 Special Report prepared by the board of directors of Mousse Co. based on the assurance work performed.
We planned and performed the assurance work in accordance with the "Chinese Certified Public Accountants' Other Assurance Services Standards No. 3101 - Assurance Services Other Than Audits or Reviews of Historical Financial Information" to obtain reasonable assurance about whether the 2025 Special Report is free from material misstatement. In the course of our assurance work, we performed procedures such as understanding, inquiry, sampling, and reconciliation, which we considered necessary based on the actual situation of Mousse Co. We believe that our assurance work provides a reasonable basis for our assurance conclusion.
After examination, we are of the opinion that the 2025 Special Report prepared by the board of directors of Mousse Co. complies with the provisions of the "Supervision Rules for Raised Funds of Listed Companies" and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 1 - Normative Operation of Main Board Listed Companies" and their relevant format guidelines, and in all material respects, it fairly reflects the custody and actual use of the raised funds of Mousse Co. for 2025.
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Grant Thornton 致同
This verification report is for Mousse Co.'s disclosure of its annual report and is not for any other purpose.
致同会计师事务所(特殊普通合伙) China Certified Public Accountant China · Beijing China Certified Public Accountant April 27, 2026
Mousse Health Sleep Co., Ltd. Special Report on the Custody, Management, and Use of Raised Funds for 2025
According to the "Listed Company Raised Funds Supervision Rule" issued by the China Securities Regulatory Commission (hereinafter referred to as "CSRC") and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 1 - Normative Operation of Main Board Listed Companies" and other relevant laws, regulations, and normative documents, the board of directors of Mousse Health Sleep Co., Ltd. (hereinafter referred to as the "Company") has prepared this special report on the custody, management, and actual use of the Company's raised funds for 2025 as of December 31, 2025. The relevant situation is hereby described as follows:
I. Basic Information on Raised Funds
(I) Amount of Funds Actually Raised and Time of Receipt
Approved by the CSRC's Securities Regulatory Permit [2022] No. 831 and agreed to by the Shenzhen Stock Exchange, the Company publicly issued 40.01 million ordinary shares (A shares) at an issue price of RMB 38.93 per share through offline inquiry and placement to qualified investors and online pricing to public investors holding non-tradable A shares and non-tradable depositary receipts in the Shenzhen Stock Exchange system. As of June 20, 2022, the Company raised a total of RMB 155,758.93 million. After deducting issuance expenses of RMB 8,044.55 million, the net amount of raised funds for this issuance was RMB 147,714.38 million.