Ernst & Young Hua Ming LLP Level 17, Ernst & Young Tower Oriental Plaza, 1 East Chang An Avenue Dongcheng District Beijing, China 100738 Ernst & Young Hua Ming LLP (Special General Partnership) 17/F, Ernst & Young Tower, Oriental Plaza, 1 East Chang An Avenue, Dongcheng District, Beijing, China 100738 Tel: +86 10 5815 3000 Fax: +86 10 8518 8298 ey.com
Special Audit Opinion on Non-operating Fund Occupation and Other Related Party Fund Transactions
Ernst & Young Hua Ming (2026) Special Letter No. 70015147_H01 Shenzhen Hepalink Pharmaceutical Group Co., Ltd.
Board of Directors of Shenzhen Hepalink Pharmaceutical Group Co., Ltd.:
We have audited the 2025 financial statements of Shenzhen Hepalink Pharmaceutical Group Co., Ltd., including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, statements of changes in owners' equity, and cash flow statements for the year ended December 31, 2025, and the accompanying notes to the financial statements. We issued an unqualified audit report with report number Ernst & Young Hua Ming (2026) Audit No. 70015147_H01 on March 30, 2026.
In accordance with the "Supervision Guidelines for Listed Companies No. 8 – Regulatory Requirements for Fund Transactions and External Guarantees of Listed Companies," Shenzhen Hepalink Pharmaceutical Group Co., Ltd. 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 Shenzhen Hepalink Pharmaceutical Group Co., Ltd. to prepare and disclose the Summary Table truthfully, legally, and completely. We have cross-checked the information in the Summary Table with the accounting information and audited financial statements that we reviewed during our audit of Shenzhen Hepalink Pharmaceutical Group Co., Ltd.'s 2025 financial statements. We found no material inconsistencies in all aspects. Except for the audit procedures performed for the audit report on the 2025 financial statements of Shenzhen Hepalink Pharmaceutical Group Co., Ltd., we have not performed any additional audit procedures on the information contained in the Summary Table.
To better understand the non-operating fund occupation and other related party fund transactions of Shenzhen Hepalink Pharmaceutical Group Co., Ltd. for 2025, the Summary Table should be read in conjunction with the audited financial statements.
This special audit opinion is for the disclosure of Shenzhen Hepalink Pharmaceutical Group Co., Ltd.'s 2025 annual report only and is not for any other purpose.
A member firm of Ernst & Young Global Limited
1
This code is used to verify whether this audit report was issued by an accounting firm with a practicing license. You can scan the code with your mobile phone or visit the "Unified Supervision Platform for the Certified Public Accountant Industry (http://acc.mof.gov.cn)" for verification. Report Code:京26FNGCMEWO
EY安永
Special Audit Opinion on Non-operating Fund Occupation and Other Related Party Fund Transactions (Continued)
(This page has no content)
Ernst & Young Hua Ming LLP Certified Public Accountant: Xie Feng China Beijing
Certified Public Accountant: Jiang Hansong March 30, 2026
2