Independent Auditor's Report on the Special Report on the Fund Custody, Management, and Use for 2025
To the Shareholders of Nanchang Mineral Machinery Group Co., Ltd.:
We were engaged to perform assurance services on the accompanying Special Report on the Custody, Management, and Use of Raised Funds for 2025 (the "Special Report") of Nanchang Mineral Machinery Group Co., Ltd. (hereinafter referred to as "Nanchang Mining Group").
I. Responsibility of the Board of Directors
The responsibility of the Board of Directors of Nanchang Mining Group is to prepare the Special Report in accordance with the "Supervision Measures for Raised Funds of Listed Companies" (CSRC Announcement [2025] No. 10), the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 - Normative Operation of Main Board Listed Companies," and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guide No. 2 - Announcement Format" issued by the China Securities Regulatory Commission. This responsibility includes designing, implementing, and maintaining internal controls related to the preparation of the Special Report, ensuring that the Special Report is true, accurate, and complete, and free from any false statements, misleading omissions, or material omissions.
II. Responsibility of the Registered Public Accountants
Our responsibility is to express an assurance conclusion on the Special Report based on our performance of the assurance engagement.
III. Overview of Work
We performed this assurance engagement in accordance with the "Other Assurance Services Standards No. 3101 - Assurance Services Other Than Audits or Reviews of Historical Financial Information" of the Chinese Institute of Certified Public Accountants. This standard requires us to comply with ethical requirements, plan and perform the assurance engagement to obtain reasonable assurance about whether the Special Report is prepared, in all material respects, in accordance with the "Supervision Measures for Raised Funds of Listed Companies" (CSRC Announcement [2025] No. 10), the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 - Normative Operation of Main Board Listed Companies," and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guide No. 2 - Announcement Format" issued by the China Securities Regulatory Commission, and to truthfully reflect the situation of Nanchang Mining Group's raised fund custody, management, and use. In performing the assurance engagement, we carried out procedures, including inquiries and examination of accounting records, that we considered necessary. We believe that our assurance engagement provides a reasonable basis for our assurance conclusion.