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Management System for Controlled Subsidiaries (April 2026)

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This document outlines the management system for controlled subsidiaries of Luxshare Precision Industry Co., Ltd. It establishes rules for governance, personnel, finance, operations, and information management to ensure subsidiaries operate in line with the parent company's strategy and legal requirements, promoting healthy development and resource optimization.

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Luxshare Precision Industry Co., Ltd. Management System for Controlled Subsidiaries

Chapter 1 General Provisions

Article 1 To regulate the management and operational activities of controlled subsidiaries (hereinafter referred to as "subsidiaries") of Luxshare Precision Industry Co., Ltd. (hereinafter referred to as "the Company" or "the Parent Company"), promote the healthy development of subsidiaries, optimize the Company's resource allocation, and enhance the operational initiative and creativity of subsidiaries, this Management System is formulated in accordance with the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Shenzhen Stock Exchange Stock Listing Rules," "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 – Standardized Operation of Main Board Listed Companies," and the "Articles of Association of Luxshare Precision Industry Co., Ltd." (hereinafter referred to as the "Articles of Association").

Article 2 For the purposes of this system, "controlled subsidiary" refers to a company or other entity in which the Company directly or indirectly holds more than 50% of the equity, or in which, even if not exceeding 50%, the Company controls or has actual control based on agreements or other arrangements.

Article 3 The relationship between the Company and its subsidiaries is one of equal legal persons. The Parent Company, based on its equity shareholding, enjoys shareholder rights such as asset benefits, major decision-making, selection of management, and equity disposal in accordance with the law.

Article 4 Subsidiaries legally enjoy corporate property rights, operate independently with their corporate property, bear their own profits and losses, and are responsible for preserving and increasing the value of the capital invested by the Parent Company and other investors.

Article 5 The Company manages its subsidiaries primarily in terms of articles of association formulation, personnel, finance, operational decision-making, information management, inspection, and assessment.

Chapter 2 Personnel Management

Article 6 The Parent Company exercises shareholder rights through the subsidiary's shareholders' meeting to formulate the subsidiary's articles of association and, in accordance with the subsidiary's articles of association, nominates directors, shareholder representative supervisors, and senior management personnel.

Article 7 Candidates for directors, supervisors, and senior management personnel nominated or recommended by the Parent Company to the subsidiary shall be determined or nominated by the Chairman or other authorized personnel of the Company.

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