Suzhou Victory Precision Manufacturing Technology Co., Ltd.
Special Verification Opinion on Revenue Deduction Matters
(January 1, 2025 to December 31, 2025)
Table of Contents
Page
I. Special Verification Opinion on Revenue Deduction Matters 1-2
II. Detailed Statement of Revenue Deduction Matters 1-2
MOORE Dahua International Dahua Certified Public Accountants (Special General Partnership) Dahua Certified Public Accountants (Special General Partnership) 16 West Fourth Ring Middle Road, Haidian District, Beijing [100039] Tel: 86 (10) 5835 0011 Fax: 86 (10) 5835 0006 www.dahua-cpa.com
Dahua Audit Word [2026]0011004040
To Suzhou Victory Precision Manufacturing Technology Co., Ltd.:
We were engaged to audit the 2025 financial statements of Suzhou Victory Precision Manufacturing Technology Co., Ltd. (hereinafter referred to as "Victory Precision Company"), and issued the audit report Dahua Audit Word [2026]0011003090. Based on this, we have reviewed the attached Detailed Statement of Revenue Deduction Matters for 2025 (hereinafter referred to as the "Statement") prepared by your company. The Statement has been prepared by the management of Victory Precision Company in accordance with the "Listing Rules of the Shenzhen Stock Exchange" and the "Guidelines for Self-Regulation of Listed Companies of the Shenzhen Stock Exchange No. 1 - Business Handling" (hereinafter referred to as the "Listing Rules and Relevant Requirements") issued by the Shenzhen Stock Exchange (hereinafter referred to as the "Regulatory Authority") to meet regulatory requirements.