Zhongxinghua Certified Public Accountants LLP (Special General Partnership)
Audit Report on the Special Review of Non-operating Fund Occupation and Other Related Party Fund Transactions for 2025
Report No.: Zhongxinghua Audit Report (2026) No. 00000354
To: All shareholders of Yalian Machinery Co., Ltd.
We were engaged to audit the 2025 financial statements of Yalian Machinery Co., Ltd. (hereinafter referred to as "Yalian Machinery") in accordance with Chinese Certified Public Accountants Audit Standards. This included the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, consolidated and parent company cash flow statements, consolidated and parent company statements of changes in owners' equity for the year ended December 31, 2025, and the notes to the financial statements. We issued a standard unqualified audit report with report number Zhongxinghua Audit Report (2026) No. 00005840 on April 22, 2026.
In accordance with the requirements of the "Supervision Guidelines for Listed Companies No. 8 - Supervision Requirements for Listed Company Fund Transactions and External Guarantees" issued by the China Securities Regulatory Commission, the Ministry of Public Security, the State-owned Assets Supervision and Administration Commission, and the China Banking and Insurance Regulatory Commission, and the "Self-Regulatory Management Guidelines for Listed Companies No. 1 - Business Handling" issued by the Shenzhen Stock Exchange, Yalian Machinery has prepared the attached summary table of non-operating fund occupation and other related party fund transactions for 2025 (hereinafter referred to as the "Summary Table").