Special Explanation on Non-Operating Fund Occupation and Other Related Fund Transactions
Shenzhen Sunlord Electronics Co., Ltd.
RSM China Special Document [2026] 518Z0210
RSM Accounting Firm (Special General Partnership)
Beijing, China
To All Shareholders of Shenzhen Sunlord Electronics Co., Ltd.:
We have accepted the commission to audit the consolidated and parent company balance sheets of Shenzhen Sunlord Electronics Co., Ltd. (hereinafter referred to as "Sunlord Electronics") as of December 31, 2025, along with the consolidated and parent company income statements, cash flow statements, and statements of changes in equity for the year 2025, as well as the accompanying notes to the financial statements. On February 26, 2026, we issued an unqualified audit report numbered RSM Audit Document [2026] 518Z0428.
In accordance with the requirements of the China Securities Regulatory Commission's "Guidance No. 8 on the Regulation of Listed Companies - Regulatory Requirements for Fund Transactions and External Guarantees" and the Shenzhen Stock Exchange's "Self-Regulatory Guidelines No. 1 for Listed Companies - Business Handling," the management of Sunlord Electronics has prepared the attached summary table of non-operating fund occupation and other related fund transactions for the year 2025 (hereinafter referred to as the "Summary Table").
It is the responsibility of the management of Sunlord Electronics to prepare and disclose the Summary Table truthfully and ensure its authenticity, accuracy, and completeness. We have verified the information contained in the Summary Table against the accounting materials reviewed during our audit of Sunlord Electronics' financial statements for the year 2025 and found no inconsistencies in all material respects. Apart from the audit procedures related to related party transactions performed during the audit of the financial statements for the year 2025, we did not perform additional audit procedures on the information contained in the Summary Table.
To better understand the non-operating fund occupation and other related fund transactions of Sunlord Electronics, the attached Summary Table should be read in conjunction with the audited financial statements.
RSM Accounting Firm (Special General Partnership)
Head Office: 22 Fuchengmen Outer Street, Xicheng District, Beijing, 10th Floor, Rooms 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/
This special explanation is for the purpose of disclosure in Sunlord Electronics' annual report only and shall not be used for any other purpose.
Attachment: Summary Table of Non-Operating Fund Occupation and Other Related Fund Transactions of Shenzhen Sunlord Electronics Co., Ltd. for the Year 2025.
(This page is the signature and seal page of RSM Accounting Firm's Special Document [2026] 518Z0210 report.)
RSM Accounting Firm (Special General Partnership)
Certified Public Accountant: Nie Yong
Certified Public Accountant: Peng Min
Certified Public Accountant: Liu Zhitiao
Beijing, China
February 26, 2026
Attachment: Summary Table of Non-Operating Fund Occupation and Other Related Fund Transactions of Shenzhen Sunlord Electronics Co., Ltd. for the Year 2025
Prepared by: Shenzhen Sunlord Electronics Co., Ltd.
Unit: Ten Thousand Yuan