Regarding Zhejiang Yasha Decorative Co., Ltd.
Special Statement on Non-operating Fund Occupation and Other Related Party Transactions
RSM|容诚 RSM Certified Public Accountants (Special General Partnership) Head Office: 10th Floor, Building 1, 22 Fuchengmenwai Avenue, Xicheng District, Beijing (100037) TEL: 010-66001391 FAX: 010-66001392 E-mail: bj@rsmchina.com.cn https://www.rsm.global/china/
Rongcheng Special Letter [2026]361Z0413
To all shareholders of Zhejiang Yasha Decorative Co., Ltd.:
We were entrusted to audit the consolidated and parent company balance sheets, income statements, cash flow statements, and statements of changes in owners' equity of Zhejiang Yasha Decorative Co., Ltd. (hereinafter referred to as "Yasha Shares Company") as of December 31, 2025, and the notes to the financial statements, in accordance with Chinese Certified Public Accountants' Auditing Standards. We issued an unqualified opinion audit report, Rongcheng Shen Zi [2026]361Z0455, on April 24, 2026.
In accordance with the requirements of the China Securities Regulatory Commission's "Supervision Guidelines for Listed Companies No. 8 – Supervision Requirements for Fund Transactions and External Guarantees of Listed Companies" and the provisions of the Shenzhen Stock Exchange's "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guidelines No. 1 – Business Handling," the management of Yasha Shares Company has prepared the attached summary table of non-operating fund occupation and other related party transactions for the year 2025 (hereinafter referred to as the "Summary Table"). It is the responsibility of the management of Yasha Shares Company to prepare and disclose the Summary Table truthfully, accurately, and completely.