Financial Report and Audit Report of Jin'an Guoji Group Co., Ltd. for the Recent Year

Basic Information of the Company

1. Historical Development Jin'an Guoji Group Co., Ltd. (hereinafter referred to as "the Group" or "the Company") was established on October 19, 2000. In June 2008, the Company was restructured into a joint-stock company with a total share capital of 210 million shares. In November 2011, with the approval of the China Securities Regulatory Commission (CSRC), the Company publicly issued 70 million shares of RMB ordinary shares (A shares) to social investors and was listed on the Shenzhen Stock Exchange on November 25, 2011. On May 12, 2015, the Company held the 2014 Annual General Meeting, which approved the proposal for profit distribution and capital reserve conversion to share capital, with May 22, 2015, as the ex-dividend date. The total share capital was adjusted to 728 million shares based on a capital reserve conversion of 16 shares for every 10 shares held.

2. Registered Location and Headquarters The Company’s registered office and headquarters are located at No. 33 Baosheng Road, Songjiang Industrial Zone, Shanghai. The organizational form is a joint-stock company (with investments from Hong Kong, Macau, and Taiwan, and listed).

3. Industry Nature and Main Business Activities The Company is primarily engaged in the manufacturing and sales of products such as copper-clad laminates and semi-cured sheets, and has entered the medical health sector. Business scope includes:

   • Licensed projects: Pharmaceutical wholesale; Pharmaceutical retail; Operation of Class III medical devices. (Projects requiring approval must be conducted after approval by relevant departments, with specific business activities subject to relevant department approval documents or licenses.)
   • General projects: R&D of electronic special materials; R&D of new material technologies; Technical services, development, consulting, exchange, transfer, and promotion; Manufacturing of electronic special materials; Manufacturing of fiberglass and products; Sales of electronic special materials; Sales of fiberglass and products; Wholesale and retail of electronic components; Manufacturing of electronic components and electromechanical components; Sales of Class I and II medical devices; Sales agency; Hotel management; Property management; Leasing of non-residential real estate; Business management consulting; Information consulting services (excluding licensed information consulting services); Advertising design and agency; Import and export of goods. (Except for projects requiring approval, business activities are conducted independently based on the business license.)

4. Major Shareholder and Actual Controller The Company’s major shareholder is Shanghai Donglin Investment Development Co., Ltd. The actual controller of the Company is the individual Han Tao.

5. Approval of Financial Statements These financial statements were approved for issuance by the Company’s sixth board of directors at its sixteenth meeting on April 27, 2026.

Basis for Financial Statement Preparation

1. Preparation Basis The Group prepares its financial statements based on the going concern assumption and uses the accrual basis for accounting. The Group generally measures accounting elements at historical cost, while ensuring that the amounts determined can be reliably measured, and may also use replacement cost, net realizable value, present value, and fair value for measurement.

2. Going Concern The Company has no significant doubts regarding its ability to continue as a going concern for at least 12 months from the end of the reporting period.

3. Compliance with Accounting Standards The Group's financial statements and notes are prepared in accordance with the "Accounting Standards for Business Enterprises" issued by the Ministry of Finance, application guidelines, interpretations of accounting standards, and the "Rules for Information Disclosure by Companies Issuing Securities No. 15 - General Provisions for Financial Reporting [2023 Revision]" issued by the CSRC, reflecting the Group's and Company's financial position, operating results, changes in shareholders' equity, and cash flows accurately and completely.