Audit Report on the Implementation of Performance Commitments of Jiangxi Qingchun Kangyuan Pharmaceutical Co., Ltd.
Da Hua Audit No. [2026] 0011002915
To all shareholders of Tianjin Lisheng Pharmaceutical Co., Ltd.:
We have audited the accompanying "Explanation on the Implementation of Performance Commitments of Jiangxi Qingchun Kangyuan Pharmaceutical Co., Ltd." (hereinafter referred to as "Lisheng Pharmaceutical Company") prepared by Lisheng Pharmaceutical Company.
I. Management's Responsibility
In accordance with the "Administrative Measures for Major Asset Restructuring of Listed Companies" and relevant regulatory guidelines issued by the China Securities Regulatory Commission, it is the responsibility of Lisheng Pharmaceutical Company's management to prepare the "Explanation on the Implementation of Performance Commitments of Jiangxi Qingchun Kangyuan Pharmaceutical Co., Ltd.", ensuring that its content is true, accurate, and complete, and that it does not contain any false records, misleading statements, or significant omissions.
II. Certified Public Accountant's Responsibility
Our responsibility is to express an opinion on the "Explanation on the Implementation of Performance Commitments of Jiangxi Qingchun Kangyuan Pharmaceutical Co., Ltd." prepared by the management of Lisheng Pharmaceutical Company, based on our assurance engagement. We performed this assurance engagement in accordance with the "Chinese Certified Public Accountants' Assurance Engagement Standards No. 3101 – Assurance Engagements Other Than Audits or Reviews of Historical Financial Information". This standard requires us to plan and perform the assurance engagement to obtain reasonable assurance about whether the "Explanation on the Implementation of Performance Commitments of Jiangxi Qingchun Kangyuan Pharmaceutical Co., Ltd." is free from material misstatement. During the assurance engagement, we performed audit procedures, including the examination of accounting records, as we considered necessary. We believe that our assurance work provides a reasonable basis for our opinion.