002167SZSE

Audit Committee's Written Review Opinion on Matters Related to the Company's 2026 Issuance of A Shares to Specific Objects

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The Audit Committee of Guangdong Oriental Zirconium Industry Technology Co., Ltd. reviewed the company's 2026 plan to issue A shares to specific objects. The committee found that the issuance plan complies with relevant laws and regulations, is fair and reasonable, and is beneficial for the company's sustainable development. The proposed use of funds aligns with national policies and the company's strategic goals, enhancing competitiveness.

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Guangdong Oriental Zirconium Industry Technology Co., Ltd. Audit Committee's Written Review Opinion on Matters Related to the Company's 2026 Issuance of A Shares to Specific Objects

In accordance with the "Company Law of the People's Republic of China" (hereinafter referred to as the "Company Law"), the "Securities Law of the People's Republic of China" (hereinafter referred to as the "Securities Law"), the "Administrative Measures for the Issuance Registration of Securities by the Public Offering of Listed Companies" (hereinafter referred to as the "Registration Management Measures") and other relevant laws, regulations, and normative documents, as well as the "Articles of Association of Guangdong Oriental Zirconium Industry Technology Co., Ltd." (hereinafter referred to as the "Articles of Association"), the Audit Committee of Guangdong Oriental Zirconium Industry Technology Co., Ltd. (hereinafter referred to as the "Company"), after fully understanding and reviewing the relevant documents of the Company's 2026 issuance of A shares to specific objects (hereinafter referred to as the "Current Issuance"), hereby expresses its written review opinion as follows:

I. The Company meets the relevant requirements of laws, regulations, and normative documents for listed companies to issue A shares to specific objects, and possesses the qualifications and conditions for issuing A shares to specific objects.

II. After reviewing the issuance plan for the Current Issuance formulated by the Company, the issuance plan complies with the laws, regulations, normative documents, and the "Articles of Association" for listed companies to issue shares to specific objects. The Current Issuance is beneficial for the Company's sustainable development and does not harm the interests of the Company and all shareholders, especially small and medium shareholders.

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