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Special Audit Report on the Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions of Hunan Hansen Pharmaceutical Co., Ltd.
Zhonghuan Special Word (2026) No. 1100108
To All Shareholders of Hunan Hansen Pharmaceutical Co., Ltd.:
We were engaged to perform a special audit on the accompanying "Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions of Listed Companies for 2025" (hereinafter referred to as the "Summary Statement") based on our audit of the consolidated and company's balance sheets as of December 31, 2025, and the consolidated and company's income statements, consolidated and company's cash flow statements, consolidated and company's statements of changes in owners' equity, and notes to the financial statements for 2025. In accordance with the "Regulatory Requirements for Supervision of Listed Companies No. 8 – Supervision of Fund Transactions and External Guarantees of Listed Companies" issued by the China Securities Regulatory Commission, the preparation and disclosure of the Summary Statement and the provision of true, lawful, and complete audit evidence are the responsibility of the management of Hansen Pharmaceutical Company. Our responsibility is to express a special audit opinion on the Summary Statement based on our audit work.
We conducted our audit in accordance with the relevant requirements of the Chinese Certified Public Accountants Auditing Standards. We have complied with the independence standards and professional ethics code of Chinese Certified Public Accountants. We are independent of Hansen Pharmaceutical Company and have fulfilled our other professional ethical responsibilities. We have also complied with the independence requirements applicable to entities of public interest. We planned and performed our audit to obtain reasonable assurance about whether the Summary Statement is free from material misstatement. During the audit, we performed procedures that we considered necessary, including examining accounting records and recalculating the amounts of relevant items. We believe that our audit work provides a reasonable basis for our audit opinion.