Audit Report on the Summary of Non-operating Fund Occupation and Other Related Party Fund Transactions of Guangdong Jingyi Metal Co., Ltd.
Zhonghuan Special Word (2026) No. 3300632
To the Shareholders of Guangdong Jingyi Metal Co., Ltd.:
We have been engaged to perform a special audit on the accompanying "Summary of Listed Company's Non-operating Fund Occupation and Other Related Party Fund Transactions for 2025" (hereinafter referred to as the "Summary Table") based on our audit of the consolidated and company's balance sheets, consolidated and company's income statements, consolidated and company's cash flow statements, consolidated and company's statements of changes in owners' equity, and notes to the financial statements for the year ended December 31, 2025, of Guangdong Jingyi Metal Co., Ltd. (hereinafter referred to as "Jingyi Shares"). In accordance with the requirements of the "Regulatory Guidelines for Listed Companies No. 8 – Supervision Requirements for Listed Company Fund Transactions and External Guarantees" issued by the China Securities Regulatory Commission, the preparation and disclosure of the Summary Table and the provision of true, lawful, and complete audit evidence are the responsibility of the management of Jingyi Shares. Our responsibility is to express a special audit opinion on the Summary Table based on our audit work.
We conducted our audit in accordance with the relevant requirements of the Chinese Certified Public Accountants Auditing Standards. Chinese Certified Public Accountants Auditing Standards require us to comply with the Code of Professional Ethics for Chinese Certified Public Accountants, and to plan and perform the audit work to obtain reasonable assurance about whether the Summary Table is free from material misstatement. During the audit, we performed procedures including the examination of accounting records and recalculation of relevant item amounts, which we considered necessary. We believe that our audit work provides a reasonable basis for expressing our audit opinion.