Special Statement on the Appropriation of Funds by Suzhou Victory Precision Manufacturing Technology Co., Ltd.'s Controlling Shareholder and Other Related Parties
Dahua Audit Certificate [2026]0011004039
To all shareholders of Suzhou Victory Precision Manufacturing Technology Co., Ltd.:
We have been engaged to audit the 2025 annual financial statements of Suzhou Victory Precision Manufacturing Technology Co., Ltd. (hereinafter referred to as "Victory Precision Company"), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, consolidated and parent company cash flow statements, and consolidated and parent company statements of changes in owners' equity, and the notes to the financial statements. We issued a standard unqualified audit report with unqualified opinion, Dahua Audit Certificate [2026]0011003090, on April 24, 2026.
In accordance with the "Supervision Guidance No. 8 for Listed Companies - Supervision Requirements for Fund Transactions and External Guarantees of Listed Companies" (CSRC Announcement [2022] No. 26) issued by the China Securities Regulatory Commission and the provisions of the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 - Business Handling" issued by the Shenzhen Stock Exchange, we hereby issue a special statement on the summary table of non-operating fund appropriation and other related party fund transactions for Victory Precision Company in 2025 (hereinafter referred to as the "Summary Table").
The responsibility for the truthful preparation and external disclosure of this Summary Table and ensuring its authenticity, legality, and completeness rests with the management of Victory Precision Company. We have cross-checked the information contained in the Summary Table with the accounting information reviewed and the audited financial statements during our audit of Victory Precision Company's 2025 annual financial statements. We did not find any inconsistencies in all material aspects. In addition to the audit procedures performed for related party transactions during the 2025 annual financial statement audit of Victory Precision Company, we have not performed any additional audit procedures on the information contained in the Summary Table. To better understand the appropriation of funds by Victory Precision Company's controlling shareholder and other related parties in 2025, the accompanying Summary Table should be read in conjunction with the audited financial statements.
This special statement is issued by us in accordance with the requirements of the China Securities Regulatory Commission and its local branches, and the Shenzhen Stock Exchange. It shall not be used for any other purpose. The consequences arising from improper use are unrelated to the registered accountants and accounting firms performing this engagement.
Attachment: Summary Table of Non-Operating Fund Appropriation and Other Related Party Fund Transactions of Suzhou Victory Precision Manufacturing Technology Co., Ltd. for 2025
Dahua Certified Public Accountants (Special General Partnership) China · Beijing
China Certified Public Accountant: Lai Qishou China Certified Public Accountant: Liang Shengyao
April 24, 2026
Dahua Audit Certificate [2026]0011004039 Special Statement on Related Party Fund Appropriation
Summary Table of Non-Operating Fund Appropriation and Other Related Party Fund Transactions of Suzhou Victory Precision Manufacturing Technology Co., Ltd. for 2025
Unit: Ten Thousand Yuan