[Image: Guoxin Micro Logo]
Unigroup Guoxin Microelectronics Co., Ltd.
Response to the Shenzhen Stock Exchange's "Audit Inquiry Letter Regarding the Application of Unigroup Guoxin Microelectronics Co., Ltd. for Issuing Shares and Paying Cash to Purchase Assets and Raising Supporting Funds"
Independent Financial Advisor
Signing Date: July 2026
To: Listing Audit Center of the Shenzhen Stock Exchange
Unigroup Guoxin Microelectronics Co., Ltd. (hereinafter referred to as the "Listed Company," "Company," or "Unigroup Guoxin") received the "Audit Inquiry Letter Regarding the Application of Unigroup Guoxin Microelectronics Co., Ltd. for Issuing Shares and Paying Cash to Purchase Assets and Raising Supporting Funds" (Audit Letter [2026] No. 130012) (hereinafter referred to as the "Audit Inquiry Letter") from the Shenzhen Stock Exchange on June 30, 2026. The Company and relevant intermediaries have conducted a careful discussion, analysis, and verification of the questions raised in the Audit Inquiry Letter, and have made supplementary disclosures in the "Report on the Issuance of Shares and Payment of Cash to Purchase Assets and Raising of Supporting Funds and Related Party Transactions of Unigroup Guoxin Microelectronics Co., Ltd. (Draft) (Revised)" (hereinafter referred to as the "Restructuring Report") in accordance with the requirements. The relevant responses are explained as follows.
Unless otherwise specified, the abbreviations or definitions of terms in this response to the Audit Inquiry Letter have the same meanings as those defined in the Restructuring Report. In this response, any discrepancies between the totals and the sums of individual items are due to rounding. The financial data and financial indicators cited in this response refer to the financial data under the consolidated statement caliber and the financial indicators calculated based on such financial data, unless otherwise specified.
| Question listed in the Audit Inquiry Letter | Bold |
|---|---|
| Response to questions in the Audit Inquiry Letter, citations from the Restructuring Report | Regular |
| Modifications and supplements to the Restructuring Report | Bold Italic |
Table of Contents
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Table of Contents
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Question 1: Regarding the determination of control over the target assets and the synergies of this transaction
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Question 2: Regarding the income and customers of the target assets
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Question 3: Regarding the financial status of the target assets
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Question 4: Regarding the pricing of this transaction
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Question 5: Explanation of other matters
Question 1: Regarding the determination of control over the target assets and the synergies of this transaction