Special Explanation on Non-operating Fund Occupation and Other Related Party Fund Transactions

RSM | Rongcheng

Rongcheng Certified Public Accountants (Special General Partnership) Head Office: 10th Floor, Building 1, No. 22 Fuchengmenwai Avenue, Xicheng District, Beijing (100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail: bj@rsmchina.com.cn https://www.rsm.global/china/

Regarding Tianjin Nine-An Medical & Electronic Co., Ltd. Special Explanation on Non-operating Fund Occupation and Other Related Party Fund Transactions

Rongcheng Special Word [2026] 100Z1204

To all shareholders of Tianjin Nine-An Medical & Electronic Co., Ltd.:

We were entrusted to audit the consolidated and parent company balance sheets as of December 31, 2025, and 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 for the year 2025 of Tianjin Nine-An Medical & Electronic Co., Ltd. (hereinafter referred to as Nine-An Medical Company), in accordance with the Chinese Certified Public Accountants Auditing Standards. We issued an unqualified audit report with Rongcheng Audit Word [2026] 100Z2955 on April 28, 2026.

In accordance with the requirements of the China Securities Regulatory Commission's "Guideline No. 8 for Supervision of Listed Companies – Supervision of Listed Company Fund Transactions and External Guarantees" and the provisions of the Shenzhen Stock Exchange's "Shenzhen Stock Exchange Listed Company Self-Regulatory Guidance No. 1 – Business Handling," the management of Nine-An Medical Company has prepared the attached summary table of non-operating fund occupation and other related party fund transactions for Tianjin Nine-An Medical & Electronic Co., Ltd. for the year 2025 (hereinafter referred to as the Summary Table). It is the responsibility of the management of Nine-An Medical Company to truthfully prepare and publicly disclose the Summary Table and ensure its authenticity, accuracy, and completeness.

We have cross-checked the information contained in the Summary Table with the accounting materials and audited financial statements that we reviewed during our audit of Nine-An Medical Company's 2025 financial statements. In all material respects, we found no inconsistencies. In addition to the audit procedures related to related party transactions performed during our audit of Nine-An Medical Company's 2025 financial statements, we have not performed any additional audit procedures on the information contained in the Summary Table. To better understand Nine-An Medical Company's non-operating fund occupation and other related party fund transactions, the attached Summary Table should be read in conjunction with the audited financial statements.

This special explanation is for the purpose of disclosure in Nine-An Medical Company's annual report only and shall not be used for any other purpose.

Attachment: Tianjin Nine-An Medical & Electronic Co., Ltd. 2025 Non-operating Fund Occupation and Other Related Party Fund Transaction Summary Table.

(This page is the signature and seal page for Rongcheng Special Word [2026] 100Z1204 of Nine-An Medical Company regarding the Special Explanation on Non-operating Fund Occupation and Other Related Party Fund Transactions of Tianjin Nine-An Medical & Electronic Co., Ltd.)

Rongcheng Certified Public Accountants (Special General Partnership) China Certified Public Accountant: Zhang Hongyan

China · Beijing China Certified Public Accountant: Wang Zhun

2026 April 28

Attachment: Unit: Tianjin Nine-An Medical & Electronic Co., Ltd. 2025 Non-business Fund Occupation and Other Related Party Fund Transaction Summary

Non-business Fund Occupation