Zhejiang Asia-Pacific Pharmaceutical Co., Ltd. Special Review Opinion on Revenue Deduction Matters (January 1, 2025 to December 31, 2025)
Table of Contents Section I. Special Review Opinion on Revenue Deduction Matters II. Detailed Statement of Revenue Deduction Matters
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ZANDAR|Zandar Certified Public Accountants Address: 11F, Guangdian Financial Center, Pengcheng 1st Road, Futian District, Shenzhen Tel: +86-755-88605026 www.zdcpa.com
Special Review Opinion on Revenue Deduction Matters Zandar Review Letter No. 260000058
To Zhejiang Asia-Pacific Pharmaceutical Co., Ltd.:
We were engaged to audit the 2025 financial statements of Zhejiang Asia-Pacific Pharmaceutical Co., Ltd. (hereinafter referred to as "Asia-Pacific Pharmaceutical") and have issued our audit report, Zandar Review Letter No. 260000112. Based on this, we have reviewed the accompanying "Detailed Statement of Revenue Deduction Matters for 2025" (hereinafter referred to as the "Detailed Statement") prepared by your company. This Detailed Statement has been prepared by the management of Asia-Pacific Pharmaceutical in accordance with the Shenzhen Stock Exchange Stock Listing Rules (2025 Revision), Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guide No. 1 - Business Handling, and Shenzhen Stock Exchange ChiNext Board Listed Company Self-Regulatory Supervision Guide No. 1 - Business Handling (hereinafter referred to as the "Listing Rules and Relevant Requirements") issued by the Shenzhen Stock Exchange (hereinafter referred to as the "Regulatory Authority") to meet regulatory requirements.