Special Explanation on Non-Operating Fund Occupation and Other Related Fund Transactions of Hytera Communications Co., Ltd.
To: All Shareholders of Hytera Communications Co., Ltd.
We have accepted the commission from Hytera Communications Co., Ltd. (hereinafter referred to as "Hytera") to audit the consolidated and company balance sheets as of December 31, 2025, and the consolidated and company income statements, consolidated and company cash flow statements, consolidated and company statements of changes in equity, and notes to the financial statements, in accordance with the Chinese Certified Public Accountant Practice Standards. We issued an unqualified audit report (No. Zhi Tong Audit [2026] No. 441A009217).
In accordance with the relevant regulations, including the "Guidelines for the Supervision of Listed Companies No. 8 - Requirements for Fund Transactions and External Guarantees," Hytera has prepared the attached summary table of non-operating fund occupation and other related fund transactions for the year 2025 (hereinafter referred to as the "Summary Table"). The preparation and external disclosure of the Summary Table, as well as ensuring its authenticity, legality, and completeness, is the responsibility of Hytera's management. We have verified the information contained in the Summary Table against the accounting data and audited financial statements reviewed during the audit of Hytera's financial statements for the year 2025, and found no inconsistencies in all material respects. Apart from the relevant audit procedures performed on related party transactions during the audit of Hytera's financial statements for the year 2025, we did not perform additional audit procedures on the information contained in the Summary Table.
To better understand the non-operating fund occupation and other related fund transactions of Hytera for the year 2025, the Summary Table should be read in conjunction with the audited financial statements.
Zhi Tong Accounting Firm (Special General Partnership)
Beijing, China
April 7, 2026