Guoguang Electric Appliances Co., Ltd.
Annual Report on the Custody and Use of Raised Funds
Tianheng Special Word (2026) No. 00544
To all shareholders of Guoguang Electric Appliances Co., Ltd.:
We have audited the accompanying "Special Report on the Custody and Use of Raised Funds for the Year 2025" prepared by the management of Guoguang Electric Appliances Co., Ltd. (hereinafter referred to as "Guoguang Electric Appliances").
I. Limitation on Report Users and Purpose
This attestation report is only for use in the annual report disclosure of Guoguang Electric Appliances and shall not be used for any other purpose. We agree that this attestation report will be an integral part of Guoguang Electric Appliances' annual report and will be submitted and disclosed along with other documents.
II. Management's Responsibility
Guoguang Electric Appliances' management is responsible for providing true, lawful, and complete relevant materials and for preparing the "Special Report on the Custody and Use of Raised Funds for the Year" in accordance with the "Supervision Regulations on the Management of Raised Funds by Listed Companies" and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Guidelines No. 1 - Standardized Operation of Main Board Listed Companies" issued by the Shenzhen Stock Exchange, and for ensuring that the content is true, accurate, and complete, without false records, misleading statements, or material omissions.
III. Responsibility of Certified Public Accountants
Our responsibility is to independently express an opinion on the aforementioned report prepared by the management of Guoguang Electric Appliances based on our attestation work.
IV. Overview of Work
We performed the attestation services in accordance with the Chinese Certified Public Accountants Practice Standards. Chinese Certified Public Accountants Practice Standards require 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. In the course of attestation, we performed procedures including the verification of accounting records, which we considered necessary. We believe that our attestation work provides a reasonable basis for expressing our opinion.
V. Attestation Conclusion
We believe that the "Special Report on the Custody and Use of Raised Funds for the Year 2025" prepared by the management of Guoguang Electric Appliances complies with the "Supervision Regulations on the Management of Raised Funds by Listed Companies" and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Guidelines No. 1 - Standardized Operation of Main Board Listed Companies" issued by the Shenzhen Stock Exchange, and truthfully reflects the actual situation of the custody and use of raised funds by Guoguang Electric Appliances in 2025.
Tianheng Certified Public Accountants (Special General Partnership)
Certified Public Accountant: Jin Wei
China · Nanjing
April 17, 2026
Certified Public Accountant: Wang Wei
Special Report on the Custody and Use of Raised Funds for the Year
Special Report on the Custody and Use of Raised Funds for the Year 2025
In accordance with the "Supervision Regulations on the Management of Raised Funds by Listed Companies" issued by the China Securities Regulatory Commission and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Guidelines No. 1 - Standardized Operation of Main Board Listed Companies" issued by the Shenzhen Stock Exchange, the Board of Directors of Guoguang Electric Appliances Co., Ltd. (hereinafter referred to as the "Company") reports on the custody and use of raised funds for the year 2025 as follows:
I. Basic Situation of Raised Funds
- Amount of Raised Funds and Time of Capital Arrival