Shenzhen Hemei Group Co., Ltd. Special Audit Report on Non-Operating Fund Occupation and Other Related Party Fund Transactions in 2025
Zhonghua (2026) No. 04863
To all shareholders of Shenzhen Hemei Group Co., Ltd.:
We were engaged to audit the 2025 financial statements of Shenzhen Hemei Group Co., Ltd. (hereinafter referred to as "Hemei Group"), including the consolidated and company balance sheets as of December 31, 2025, the consolidated and company income statements, consolidated and company cash flow statements, consolidated and company statements of changes in owners' equity, and the notes to the financial statements. We issued our "Audit Report" (Zhonghua (2026) No. 04860) on April 16, 2026.
In accordance with the requirements of the "Supervision Guidance No. 8 for Listed Companies - Supervision of Listed Company Fund Transactions and External Guarantees" issued by the China Securities Regulatory Commission, and the format of the summary table of non-operating fund occupation and other related party fund transactions stipulated in the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 1 - Business Handling," Hemei Group has prepared the attached summary table of non-operating fund occupation and other related party fund transactions for 2025 (hereinafter referred to as the "Summary Table").
The preparation and external disclosure of the Summary Table are the responsibility of Hemei Group's management. We have reviewed the information contained in the Summary Table against the audited 2025 financial statements and related information of Hemei Group. In all material respects, we found no inconsistencies. In addition to the audit procedures performed for related party transactions as part of the 2025 financial statement audit of Hemei Group, we have not performed any additional audit procedures on the information contained in the Summary Table. For a better understanding of Hemei Group's non-operating fund occupation and other related party fund transactions in 2025, the Summary Table should be read in conjunction with the audited financial statements.
This special audit report is solely for the purpose of Hemei Group's disclosure of non-operating fund occupation and other related party fund transactions and shall not be used for any other purpose.
Attachment: Summary Table of Shenzhen Hemei Group Co., Ltd.'s Non-Operating Fund Occupation and Other Related Party Fund Transactions in 2025
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 Website: www.zhonghuacpa.com 1
[blank]
China Shanghai 2026 April 16
Zhonghua Certified Public Accountants LLP 17F-18F, East Tower, 1089 Dong Da Ming Road, Raffles City The Bund, Hongkou District, Shanghai, 200082, China T: (021)6352 5500 F: (021)6352 5566 Web: www.zhonghuacpa.com
Attachment: Shenzhen Hemei Group Co., Ltd. 2025 Summary Table of Non-Operating Fund Occupation and Other Related Party Fund Transactions
Unit: RMB Ten Thousand Yuan