Special Explanation on Fund Occupation by Controlling Shareholder and Other Related Parties
Dehao Audit Word [2026] No. 00000993
To all shareholders of Changchun Opto-electronic Technology Co., Ltd.:
We were entrusted to audit the 2025 annual financial statements of Changchun Opto-electronic Technology Co., Ltd. (hereinafter referred to as "Opto-electronic"), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, consolidated and parent company cash flow statements, and consolidated and parent company statements of changes in owners' equity, along with the notes to the financial statements. We issued an unqualified audit report with the number Dehao Audit Word [2026] No. 00001535 on April 20, 2026.
In accordance with the "Supervision Requirements for Listed Companies on Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) issued by the China Securities Regulatory Commission and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guidelines No. 1 - Business Handling" issued by the Shenzhen Stock Exchange, we hereby issue this special explanation regarding the consolidated statement of non-operating fund occupation and other related party fund transactions for the year 2025 (hereinafter referred to as the "Consolidated Statement") prepared by Opto-electronic.
It is the responsibility of Opto-electronic's management to prepare and disclose this Consolidated Statement truthfully, ensuring its authenticity, legality, and completeness. We have cross-checked the information contained in the Consolidated Statement with the accounting data we reviewed and the audited financial statements during our audit of Opto-electronic's 2025 financial statements, and we have found no material inconsistencies. In addition to the audit procedures performed for related party transactions as part of our audit of Opto-electronic's 2025 financial statements, we have not performed any additional audit procedures on the information contained in the Consolidated Statement. To better understand the situation of fund occupation by Opto-electronic's controlling shareholder and other related parties in 2025, the attached Consolidated Statement should be read in conjunction with the audited financial statements.