Grandway Law Offices
Special Due Diligence Opinion on Shenzhen Yushun Electronics Co., Ltd.'s Remaining Transaction Price Payment and Debt Transfer
Grandway Legal Certificate No. [2026]AN118-2
To: Shenzhen Yushun Electronics Co., Ltd.
Grandway Law Offices (hereinafter referred to as "the Firm") has been entrusted by Shenzhen Yushun Electronics Co., Ltd. (hereinafter referred to as "Yushun Electronics" or "the Company") to conduct special due diligence on matters related to the payment of the remaining transaction price and debt transfer for the Company's major asset restructuring (hereinafter referred to as "the Remaining Transaction Price Payment and Debt Transfer"), and hereby issues this Special Due Diligence Opinion.
In issuing this Special Due Diligence Opinion, the Firm's lawyers make the following statements:
-
The Firm's lawyers express their due diligence opinion based on facts that have occurred or existed prior to the issuance date of this Special Due Diligence Opinion and the current effective laws, regulations, and normative documents of China.
-
Yushun Electronics has provided the following guarantee to the Firm: all legal documents and materials (including but not limited to original written materials, copies, or oral statements) provided to the Firm for the issuance of this Special Due Diligence Opinion are complete, true, and valid, and all facts have been disclosed to the Firm without any concealment, omission, falsehood, or misleading information. Copies or duplicates of the provided documents and materials (including but not limited to copies, scans, faxes, and confirmations of relevant matters via email) are consistent with the originals, and the signatures and seals on these documents and materials are authentic, and the signatories of these documents have been legally authorized and have effectively signed these documents.
-
For facts that are difficult to comprehensively investigate due to objective limitations or cannot be supported by independent evidence in relation to the issuance of this Special Due Diligence Opinion, the Firm relies on the declaration documents issued by the relevant parties to issue this Special Due Diligence Opinion.
These facts and documents have not undergone any changes from the date they were provided to the Firm until the date this Special Due Diligence Opinion was issued.
-
The Firm's lawyers have fulfilled their legal duties and followed the principles of diligence, responsibility, and good faith. They have investigated and verified the legal matters related to the payment of the remaining transaction price and debt transfer for the Company's major asset restructuring (limited to the matters for which opinions are expressed in this Special Due Diligence Opinion) and ensure that this Special Due Diligence Opinion contains no false records, misleading statements, or significant omissions.
-
The Firm's lawyers only express legal opinions on the legal issues in this Special Due Diligence Opinion and do not express opinions on professional matters such as accounting, auditing, and asset valuation. Any quotation of certain data or conclusions in the financial statements, audit reports, and asset valuation reports within this Special Due Diligence Opinion does not mean that the Firm guarantees the truthfulness and accuracy of these data and conclusions, explicitly or implicitly. The Firm does not have the appropriate qualifications to investigate and evaluate the content of these documents.
-
This Special Due Diligence Opinion is only for the use of Yushun Electronics in matters related to the payment of the remaining transaction price and debt transfer for the current transaction. Without the Firm's consent, it shall not be used by any person for any other purpose.
Based on the foregoing, in accordance with relevant laws, regulations, and normative documents, and in accordance with the generally accepted business standards, ethical norms, and the spirit of diligence and responsibility in the legal profession, the Firm's lawyers hereby issue the Special Due Diligence Opinion as follows: