002388SZSE

Auditor's Special Opinion on Non-operating Fund Occupation and Other Related Party Fund Transactions

Xinya Process Co., Ltd.·

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This report provides an auditor's special opinion on the non-operating fund occupation and other related party fund transactions of XinYa Precision (Zhejiang) Co., Ltd. for 2025. The auditors reviewed the company's financial statements and confirmed that the provided summary table of fund transactions is consistent with the audited financial data. The report is intended for inclusion in the 2025 annual report.

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XinYa Precision (Zhejiang) Co., Ltd.

Special Statement on Non-operating Fund Occupation and Other Related Party Fund Transactions for the Year 2025

Audit Report No. [blank] [blank] [blank]

To all shareholders of XinYa Precision (Zhejiang) Co., Ltd.:

We were engaged to audit the 2025 annual financial statements of XinYa Precision (Zhejiang) Co., Ltd. (hereinafter referred to as "XinYa Precision Company") and issued an audit report on April 24, 2026, with report number [blank].

In accordance with the "Supervision Guidelines for Listed Companies No. 8 - Regulatory Requirements for Listed Company Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 - Business Handling," the management of XinYa Precision Company 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").

It is the responsibility of the management of XinYa Precision Company to prepare and disclose the Summary Table truthfully, accurately, and completely. We have cross-checked the information in the Summary Table with the accounting data audited during our audit of XinYa Precision Company's 2025 financial statements and the relevant disclosures in the audited financial statements. We found no material inconsistencies. In addition to the audit procedures performed for related party transactions during our audit of XinYa Precision Company's 2025 financial statements, we have not performed any additional audit procedures on the information contained in the Summary Table. To better understand XinYa Precision Company's non-operating fund occupation and other related party fund transactions, the attached Summary Table should be read in conjunction with the audited financial statements.

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Auditor's Special Opinion on Non-operating Fund Occupation and Other Related Party Fund Transactions — Xinya Process Co., Ltd. | SZSE Releases