Special Audit Report on the Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions
To All Shareholders of Shenzhen Weguang Biological Products Co., Ltd.:
We were engaged to audit the financial statements of Shenzhen Weguang Biological Products Co., Ltd. (hereinafter referred to as "the Company"), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements for the year ended December 31, 2025, the consolidated and parent company cash flow statements, the consolidated and parent company statements of changes in owners' equity, and the notes to the financial statements. We issued our audit report on the financial statements on April 23, 2026, with report number Daxin Shen Zi [2026] No. 5-00024. Based on the audit of the aforementioned financial statements, we have reviewed the "Summary Statement of Listed Company's Non-operating Fund Occupation and Other Related Party Fund Transactions for 2025" (hereinafter referred to as the "Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions") prepared by the Company.
I. Responsibilities of Management and the Board of Directors
In accordance with the "Supervision Guidance No. 8 for Listed Companies - Regulatory Requirements for Listed Company Fund Transactions and Guarantees" jointly issued by the China Securities Regulatory Commission and other four departments, the preparation of the Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions and ensuring its truthfulness, accuracy, and completeness are the responsibilities of the Company's management.
The board of directors is responsible for overseeing the process of preparing the Company's Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions.
II. Responsibilities of the Certified Public Accountants
We performed this assurance engagement in accordance with the "Chinese Certified Public Accountants' Other Assurance Engagements Business Standards No. 3101 - Assurance Engagements Other Than Audits or Reviews of Historical Financial Information." This standard requires us to plan and perform the assurance engagement to obtain reasonable assurance about whether the Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions prepared by the Company is free from material misstatement.
In the course of our assurance engagement, we performed procedures including inquiries, verification of relevant information and documents, and sampling of accounting records, which we considered necessary. We believe that our assurance engagement provides a reasonable basis for expressing our opinion.