Table of Contents
I. Special Audit Report on Non-operating Fund Occupancy and Other Related Party Fund Transactions 1-2
II. Summary Table of Non-operating Fund Occupancy and Other Related Party Fund Transactions 3-11
About Zhonghui
Zhonghui Certified Public Accountants (Special General Partnership) Floors 5-8, 12 and 23, Block A, UDC Times Building, No. 8 Xinye Road, Qianjiang New City, Hangzhou Tel: 0571-88879999 Fax: 0571-88879000 www.zhcpa.cn
Special Audit Report on Non-operating Fund Occupancy and Other Related Party Fund Transactions of Hang Oxygen Group Co., Ltd.
Zhonghui Audit Special [2026] No. 3681
To all shareholders of Hang Oxygen Group Co., Ltd.:
We have been entrusted to audit the 2025 financial statements of Hang Oxygen Group Co., Ltd. (hereinafter referred to as Hang Oxygen Company) and have issued an unqualified audit report (Zhonghui Audit [2026] No. 3680). Based on this, we have audited the "Summary Table of Non-operating Fund Occupancy and Other Related Party Fund Transactions for 2025" (hereinafter referred to as the Summary Table) prepared by the management of Hang Oxygen Company.
I. Management's Responsibility
Management's responsibility is to provide true, legal, and complete relevant information and to prepare the Summary Table in accordance with the "Regulatory Requirements for Fund Transactions and External Guarantees of Listed Companies" (CSRC Announcement [2022] No. 26) issued by the China Securities Regulatory Commission, the Ministry of Public Security, the State-owned Assets Supervision and Administration Commission of the State Council, and the China Banking and Insurance Regulatory Commission, and other relevant regulations to meet regulatory requirements. Management is also responsible for designing, implementing, and maintaining necessary internal controls, and ensuring the truthfulness, accuracy, and completeness of its content, free from any false records, misleading statements, or material omissions.