KPMG Huazhen LLP 8th Floor, KPMG Tower Oriental Plaza 1 East Chang An Avenue Beijing 100738 China Telephone +86 (10) 85085000 Fax +86 (10) 8518 5111 Internet kpmg.com/cn KPMG Huazhen Certified Public Accountants (Special General Partnership) Beijing, China 8th Floor, KPMG Tower, Oriental Plaza 1 East Chang An Avenue Postal Code: 100738 Telephone +86 (10) 8508 5000 Fax +86 (10) 8518 5111 Website kpmg.com/cn
To the Shareholders of Guangdong Xiangshan Instrument Group Co., Ltd.:
We were engaged to audit the financial statements of Guangdong Xiangshan Instrument Group Co., Ltd. (hereinafter referred to as "Xiangshan Shares") for the year 2025, including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, consolidated and parent company cash flow statements, consolidated and parent company statements of changes in owners' equity for the year 2025, and related financial statement notes. We issued a standard unqualified opinion audit report on March 30, 2026.
In accordance with the "Supervision Requirements for Listed Companies on Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) issued by the China Securities Regulatory Commission, the Ministry of Public Security of the People's Republic of China, the State-owned Assets Supervision and Administration Commission of the State Council, and the China Banking and Insurance Regulatory Commission, and the requirements of the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guide No. 1 - Business Handling" issued by the Shenzhen Stock Exchange, Xiangshan Shares has prepared the attached "Summary Table of Guangdong Xiangshan Instrument Group Co., Ltd.'s 2025 Non-operating Fund Occupation and Other Related Party Fund Transactions" (hereinafter referred to as the "Summary Table").
The preparation and external disclosure of the Summary Table, and ensuring its truthfulness, legality, and completeness, are the responsibilities of Xiangshan Shares. We have, on a sampling basis, reconciled the amounts of the items in the Summary Table with the relevant content of the accounting information and audited financial statements provided by Xiangshan Shares when we audited Xiangshan Shares' 2025 financial statements. We did not find any inconsistencies in all material respects.
KPMG Huazhen LLP, a People's Republic of China partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited.
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KPMG Huazhen Certified Public Accountants (Special General Partnership) is a member firm of the global organization of independent member firms affiliated with KPMG International Limited (a private English company limited by guarantee).
To better understand the situation of non-operating fund occupation and other related party fund transactions of Xiangshan Shares in 2025, the Summary Table should be read in conjunction with the audited financial statements.
This special statement is for the purpose of disclosure in Xiangshan Shares' 2025 annual report only and may not be used for any other purpose without our written consent.
KPMG Huazhen Certified Public Accountants (Special General Partnership)
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China Beijing
March 30, 2026
Attachment: Summary Table of Guangdong Xiangshan Instrument Group Co., Ltd.'s 2025 Non-operating Fund Occupation and Other Related Party Fund Transactions