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Audit Report on the Annual Deposit, Management, and Use of Raised Funds
Special Audit Letter of Rongcheng [2026] 510Z0008
To All Shareholders of Shenzhen Nan Ya Circuit Board Co., Ltd.:
We have audited the Special Report on the Deposit, Management, and Use of Raised Funds for 2025 prepared by the Board of Directors of Shenzhen Nan Ya Circuit Board Co., Ltd. (hereinafter referred to as "Nan Ya Circuit Board Company").
I. Limitation on Users and Purpose of the Report
This assurance report is intended solely for the purpose of disclosure in Nan Ya Circuit Board Company's annual report and shall not be used for any other purpose. We agree that this assurance report will be included as an essential document in Nan Ya Circuit Board Company's annual report and will be submitted and disclosed along with other documents.
II. Responsibilities of the Board of Directors
In accordance with the "Supervision Measures for the Management of Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission, the "Code of Corporate Governance for Main Board Companies" of the Shenzhen Stock Exchange, and the "Announcement Format Guidelines" of the Shenzhen Stock Exchange, the preparation of the "Special Report on the Deposit, Management, and Use of Raised Funds for the Year" is the responsibility of the Board of Directors of Nan Ya Circuit Board Company. This responsibility includes ensuring the content is true, accurate, and complete, and that there are no false records, misleading statements, or major omissions.
III. Responsibilities of the Certified Public Accountants
Our responsibility is to independently express an assurance conclusion on the aforementioned report prepared by the Board of Directors of Nan Ya Circuit Board Company.
IV. Overview of Work
We have performed assurance services in accordance with "Other Assurance Services – Assurance Engagements Other Than Audits or Reviews of Historical Financial Information" (CSAE 3101) of the Chinese Certified Public Accountants. This standard requires us to plan and perform the assurance engagement to obtain reasonable assurance about whether the information subject to assurance is free from material misstatement. In the course of the assurance engagement, we performed procedures, including the examination of accounting records, as we considered necessary. We believe that our assurance work provides a reasonable basis for expressing our opinion.
V. Assurance Conclusion
We are of the opinion that the accompanying "Special Report on the Deposit, Management, and Use of Raised Funds for 2025" prepared by the Board of Directors of Nan Ya Circuit Board Company has been prepared, in all material respects, in accordance with the aforementioned "Supervision Measures for the Management of Raised Funds of Listed Companies" and the relevant regulations of the stock exchange, and fairly reflects the actual deposit, management, and use of raised funds by Nan Ya Circuit Board Company in 2025.
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(This page is intentionally left blank and serves as the signature and seal page for the Special Report of Shenzhen Nan Ya Circuit Board Company, Rongcheng Special Audit Letter [2026] 510Z0008.)
Rongcheng Certified Public Accountants (Special General Partnership) China · Beijing
Certified Public Accountant: [blank] (Signature) Zhou Jun Chao Zhou Jun Chao 350200020151
Certified Public Accountant: [blank] (Signature) Zhang Peng He Zhang Peng He 110100320823
2026 March 11
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Shenzhen Nan Ya Circuit Board Co., Ltd. Special Report on the Annual Deposit, Management, and Use of Raised Funds
Shenzhen Nan Ya Circuit Board Co., Ltd.
Special Report on the Deposit, Management, and Use of Raised Funds for 2025
In accordance with the "Supervision Measures for the Management of Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission, the "Code of Corporate Governance for Main Board Companies" of the Shenzhen Stock Exchange, and the "Announcement Format Guidelines" of the Shenzhen Stock Exchange, the following is the report on the deposit, management, and use of raised funds by Shenzhen Nan Ya Circuit Board Co., Ltd. (hereinafter referred to as "the Company") for 2025: