Independent Auditor's Report on the Use of Previous Fundraising
RSM | Rongcheng
Rongcheng Certified Public Accountants (Special General Partnership) Head Office: 10th Floor, Building 1, No. 22 Fuchengmenwai Avenue, Xicheng District, Beijing Units 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/
Rongcheng Special Letter [2026] 519Z0030
To all shareholders of Guangzhou Guanghe Technology Co., Ltd.:
We have audited the accompanying "Special Report on the Use of Previous Fundraising Proceeds" prepared by the Board of Directors of Guangzhou Guanghe Technology Co., Ltd. (hereinafter referred to as "Guanghe Technology Co.") regarding the funds raised through the public offering of RMB ordinary shares (A shares) on March 28, 2024, as of May 31, 2026.
I. Limitation on Users and Purpose of the Report
This attestation report is intended solely for the purpose of Guanghe Technology Co.'s application for the issuance of A-share securities and shall not be used for any other purpose. We agree that this attestation report will be submitted as an essential document for Guanghe Technology Co.'s application for the issuance of A-share securities and will be disclosed to the public along with other documents.
II. Responsibilities of the Board of Directors
The preparation of the "Special Report on the Use of Previous Fundraising Proceeds" in accordance with the "Regulatory Rules Application Guidance - Issuance Series No. 7" issued by the China Securities Regulatory Commission is the responsibility of the Board of Directors of Guanghe Technology Co. This responsibility includes ensuring that the content is true, accurate, and complete, and that there are no false records, misleading statements, or material omissions.
III. Responsibilities of the Certified Public Accountants
Our responsibility is to independently provide an attestation conclusion on the report prepared by the Board of Directors of Guanghe Technology Co.
IV. Overview of Work
We performed the attestation engagement in accordance with the "Other Assurance Services — Historical Financial Information Audits or Reviews Other Than Audits" (CSAE 3101) of the Chinese Certified Public Accountants. This standard requires us to plan and perform the attestation work to obtain reasonable assurance about whether the information of the attestation object is free from material misstatement. During the attestation process, we performed procedures including checking accounting records as we deemed necessary. We believe that our attestation work provides a reasonable basis for expressing our opinion.
V. Attestation Conclusion
We are of the opinion that the accompanying "Special Report on the Use of Previous Fundraising Proceeds" of Guanghe Technology Co. has been prepared in all material respects in accordance with the "Regulatory Rules Application Guidance — Issuance Series No. 7" and fairly reflects the use of previous fundraising proceeds by Guanghe Technology Co. as of May 31, 2026.
(This page is the signature and seal page for Rongcheng Special Letter [2026] 519Z0030 report of Guangzhou Guanghe Technology Co., Ltd.)
Rongcheng Certified Public Accountants (Special General Partnership) China · Beijing
Certified Public Accountant: Yang Ganlin Certified Public Accountant: Lin Qingtao
Certified Public Accountant: Yang Ganlin 440400020017
Certified Public Accountant: Lin Qingtao 110100321535
June 18, 2026
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Special Report on the Use of Previous Fundraising Proceeds
Guangzhou Guanghe Technology Co., Ltd.
In accordance with the relevant provisions of the "Regulatory Rules Application Guidance — Issuance Series No. 7" issued by the China Securities Regulatory Commission, the report on the use of previous fundraising proceeds by Guangzhou Guanghe Technology Co., Ltd. (hereinafter referred to as the "Company") as of May 31, 2026, is as follows:
I. Previous Fundraising Proceeds
(I) Amount and Timing of Previous Fundraising Proceeds