Special Attestation Report
Zhonghua Certified Public Accountants LLP Account No. (2026) No. 02676
To All Shareholders of Shanghai Pulite Composite Material Co., Ltd.:
We have audited the attached "Special Report on the Deposit, Management, and Use of Raised Funds for 2025" (hereinafter referred to as the "Special Report") prepared by Shanghai Pulite Composite Material Co., Ltd. (hereinafter referred to as "Pulite Material Company").
I. Management's Responsibility for the Special Report
Management is responsible for providing true, lawful, and complete information. Management is responsible for preparing the Special Report in accordance with the "Supervision Regulations for Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission, the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 1 - Standardized Operation of Main Board Listed Companies" and relevant format guidelines. Management guarantees that the content of the report is true, accurate, and complete, and does not contain any false records, misleading statements, or material omissions.
II. Auditor's Responsibility
Our responsibility is to express an attestation opinion on the Special Report based on our attestation work.
III. Overview of Work
We performed the attestation engagement in accordance with the "Chinese Certified Public Accountants' Other Assurance Services Standards No. 3101 - Assurance Engagements Other Than Audits or Reviews of Historical Financial Information." This standard requires us to plan and perform the attestation engagement to obtain reasonable assurance about whether the Special Report is free from material misstatement. During the attestation process, we performed procedures including understanding, inquiry, inspection, recalculation, and other procedures that we deemed necessary. We believe that our attestation work provides a reasonable basis for our opinion.
Zhonghua Certified Public Accountants LLP Address: 17F-18F, East Tower, 1089 Dong Da Ming Road, Raffles City The Bund, Hongkou District, Shanghai, 200082, China Tel: (021)63525500 Fax: (021)63525566 Website: www.zhonghuacpa.com
IV. Attestation Conclusion
We are of the opinion that, in all material respects, the Special Report of Pulite Material Company was prepared in accordance with the "Supervision Regulations for Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission, the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 1 - Standardized Operation of Main Board Listed Companies" and relevant format guidelines. The report reflects the deposit, management, and actual use of Pulite Material Company's raised funds for 2025.
V. Limitation on the Use and Purpose of the Report
This report is intended solely for the purpose of disclosure in Pulite Material Company's 2025 annual report. Without our written consent, this report may not be used for any other purpose.
Zhonghua Certified Public Accountants LLP (Special General Partnership)
Chinese Certified Public Accountant: [blank] (Signature)
China, Shanghai April 23, 2026
Zhonghua Certified Public Accountants LLP Address: 17F-18F, East Tower, 1089 Dong Da Ming Road, Raffles City The Bund, Hongkou District, Shanghai, 200082, China Tel: (021)6352 5500 Fax: (021)6352 5566 Web: www.zhonghuacpa.com
Shanghai Pulite Composite Material Co., Ltd.
Special Report on the Deposit, Management, and Use of Raised Funds for 2025
In accordance with the "Supervision Regulations for Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission, the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 1 - Standardized Operation of Main Board Listed Companies" and relevant format guidelines, Shanghai Pulite Composite Material Co., Ltd. (hereinafter referred to as the "Company") has prepared the following special report on the deposit, management, and use of raised funds for 2025: