Table of Contents
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Review Report
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Pro Forma Consolidated Financial Statements
(1) Pro Forma Consolidated Balance Sheet
(2) Pro Forma Consolidated Income Statement
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Notes to Pro Forma Consolidated Financial Statements
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Attachments
(1) Copy of Business License
(2) Copy of Practice Certificate
(3) Supporting Materials for Securities Service Business Filing
(4) Copies of Qualification Certificates of Signing Certified Public Accountants
Review Report
Tian Jian Shen [2026] No. 17396
To the Shareholders of Zhejiang Jiemei Electronic Technology Co., Ltd.:
We have reviewed the accompanying pro forma consolidated financial statements of Zhejiang Jiemei Electronic Technology Co., Ltd. (hereinafter referred to as Jiemei Technology), which were prepared in accordance with the basis of preparation described in Note III to the pro forma consolidated financial statements, including the pro forma consolidated balance sheets as of December 31, 2025, and March 31, 2026, the pro forma consolidated income statements for the year 2025 and the period from January to March 2026, and the notes to the pro forma consolidated financial statements. The preparation of these pro forma consolidated financial statements is the responsibility of Jiemei Technology's management; our responsibility is to issue a review report on these statements based on our review work.
We conducted our review in accordance with the Standards for Certified Public Accountants of China. These standards require us to plan and perform the review to obtain limited assurance as to whether the pro forma consolidated financial statements are free from material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, providing a lower level of assurance than an audit. We have not performed an audit and, therefore, do not express an audit opinion.
Based on our review, nothing has come to our attention that causes us to believe that the pro forma consolidated financial statements of Jiemei Technology were not prepared, in all material respects, in accordance with the basis of preparation described in Note III to the pro forma consolidated financial statements.
We draw the attention of the users of the financial statements to the description of the basis of preparation in Note III to the pro forma consolidated financial statements. This report is intended solely for the purpose of the asset restructuring described in Note II to the pro forma consolidated financial statements and is not suitable for any other purpose. This paragraph does not affect the review opinion already expressed.
Tianjian Certified Public Accountants (Special General Partnership)
Certified Public Accountant: [blank]
China, Hangzhou
Date: [blank]
[Chart: Pro Forma Consolidated Balance Sheet]
[Chart: Pro Forma Consolidated Income Statement]
I. Basic Information of the Company
Zhejiang Jiemei Electronic Technology Co., Ltd. (hereinafter referred to as the Company) was established through the overall transformation of Zhejiang Jiemei Electronic Technology Co., Ltd. It was registered with the Huzhou Administration for Industry and Commerce on December 19, 2013, with its headquarters located in Huzhou City, Zhejiang Province. The Company holds a business license with the Unified Social Credit Code 913305007272208214, with a registered capital of 430,883,760.00 RMB and a total of 431,226,531 shares (par value of 1 RMB per share). Among these, restricted tradable shares: A-shares 25,327,163 shares; unrestricted tradable shares: A-shares 405,899,368 shares. The Company's shares have been listed on the Shenzhen Stock Exchange since April 7, 2017.
The Company belongs to the computer, communications, and other electronic equipment manufacturing industry. Its main business activities include the research, development, production, and sales of electronic packaging materials and electronic-grade thin film materials.
II. Asset Restructuring Plan and Relevant Information of the Transaction Target
(I) Asset Restructuring Plan
This transaction consists of issuing shares to purchase assets and raising supporting funds.