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Special Statement on Non-Operating Fund Occupation and Other Related Party Fund Transactions in 2025

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This document is a special statement by Wuhan Guide Infrared Co., Ltd. regarding non-operating fund occupation and other related party fund transactions for the year 2025. It confirms that the company's financial statements for 2025 were audited by ShineWing Certified Public Accountants, and this statement aligns with those findings. The statement details fund transactions with related parties, categorizing them as operating or non-operating.

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Regarding Wuhan Guide Infrared Co., Ltd.'s Special Statement on Non-Operating Fund Occupation and Other Related Party Fund Transactions in 2025

XYZH/2026BJAG1B0361 Wuhan Guide Infrared Co., Ltd.

To all shareholders of Wuhan Guide Infrared Co., Ltd.:

We have audited the 2025 financial statements of Wuhan Guide Infrared Co., Ltd. (hereinafter referred to as "Guide Infrared Company"), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements for 2025, the consolidated and parent company cash flow statements, the consolidated and parent company statements of changes in owners' equity, and the notes to the financial statements. On April 14, 2026, we issued an audit report with an unqualified opinion, XYZH/2026BJAG1B0359.

In accordance with the "Supervision Requirements for Listed Companies on Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) issued by the China Securities Regulatory Commission, and the disclosure requirements of the Shenzhen Stock Exchange, Guide Infrared Company has prepared the Summary Table of Non-Operating Fund Occupation and Other Related Party Fund Transactions for 2025 (hereinafter referred to as the "Summary Table") attached to this special statement. The preparation and external disclosure of the Summary Table, ensuring its truthfulness, accuracy, and completeness, are the responsibility of Guide Infrared Company. We have cross-checked the information contained in the Summary Table with the accounting information and audited financial statements that we reviewed during our audit of Guide Infrared Company's 2025 financial statements. In all material respects, we found no inconsistencies.

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