BDO China Shu Lun Pan Certified Public Accountants LLP
Regarding the Independent Auditor's Report on the Special Report on the Collection, Management, and Use of Raised Funds of Zhejiang Xianju Pharmaceutical Co., Ltd. for 2025
To the Shareholders of Zhejiang Xianju Pharmaceutical Co., Ltd.:
We were engaged to perform assurance services on the accompanying Special Report on the Collection, Management, and Use of Raised Funds for 2025 (the "Special Report on Raised Funds") of Zhejiang Xianju Pharmaceutical Co., Ltd. (hereinafter referred to as "Xianju Pharmaceutical").
I. Responsibilities of the Board of Directors
The responsibility of the Board of Directors of Xianju Pharmaceutical is to prepare the Special Report on Raised Funds in accordance with the "Supervision Rules for Raised Funds of Listed Companies" (CSRC Announcement [2025] No. 10), the "Shenzhen Stock Exchange Listed Company Self-Regulatory Guidelines No. 1 - Norms for the Operation of Main Board Listed Companies," and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Guidelines No. 2 - Announcement Format." This responsibility includes designing, implementing, and maintaining internal controls related to the preparation of the Special Report on Raised Funds to ensure that the Special Report on Raised Funds is true, accurate, and complete, and does not contain any false statements, misleading representations, or material omissions.
II. Responsibilities of the Certified Public Accountants
Our responsibility is to express an opinion on the Special Report on Raised Funds based on our assurance engagement.