Grandway Law Offices
Regarding Shenzhen Yingtang Intelligent Control Co., Ltd.
Issuance of Shares and Cash Payment for Asset Acquisition
and Raising of Supporting Funds and Related Party Transactions
Supplementary Legal Opinion No. 3
Grandway Legal Opinion [2026] No. AN016-11
To: Shenzhen Yingtang Intelligent Control Co., Ltd.
Pursuant to the Legal Service Agreement signed between this firm and Yingtang Intelligent Control, this firm has been engaged by Yingtang Intelligent Control to serve as special legal counsel for this reorganization.
Regarding this reorganization, this firm issued the "Grandway Law Offices Legal Opinion on Shenzhen Yingtang Intelligent Control Co., Ltd.'s Issuance of Shares and Cash Payment for Asset Acquisition and Raising of Supporting Funds and Related Party Transactions" (hereinafter referred to as the "Legal Opinion"), as well as "Supplementary Legal Opinion No. 1" and "Supplementary Legal Opinion No. 2" on January 29, April 30, and May 18, 2026, respectively.
In accordance with the requirements of the "Audit Inquiry Letter on the Application of Shenzhen Yingtang Intelligent Control Co., Ltd. for Issuance of Shares and Cash Payment for Asset Acquisition and Raising of Supporting Funds" (Audit Letter [2026] No. 030008) issued by the Shenzhen Stock Exchange on June 1, 2026 (hereinafter referred to as the "Audit Inquiry Letter"), our lawyers have issued this supplementary legal opinion to provide responses or explanations to the relevant questions in the Audit Inquiry Letter.
The "Reporting Period" mentioned in this supplementary legal opinion refers to the years 2024 and 2025. In addition, the statements, definitions, and website addresses provided in the "Legal Opinion" also apply to this supplementary legal opinion.
Based on the above, this firm's lawyers, in accordance with the Company Law, Securities Law, Administrative Measures for the Reorganization, Administrative Measures for Securities Legal Services, and Rules for Practicing Securities Legal Services, and in compliance with recognized industry standards, professional ethics, and due diligence, hereby issue this supplementary legal opinion as follows:
Audit Inquiry Letter Question 1: Whether this transaction complies with relevant industrial policies and whether the target assets meet the positioning of the ChiNext market.
Application documents indicate: (1) The listed company intends to acquire 100.00% equity of Guilin Guanglong Integration Technology Co., Ltd. (hereinafter referred to as Guanglong Integration) and 100.00% equity of Shanghai Aojian Microelectronics Co., Ltd. (hereinafter referred to as Aojian Microelectronics) (collectively referred to as the "Target Assets") through the issuance of shares and cash payment. Guanglong Integration's main business is the R&D, production, and sales of passive optical components such as optical switches and related modules and equipment, belonging to the industry of "Computer, Communication and Other Electronic Equipment Manufacturing (C39)" under "Electronic Device Manufacturing (C397)". Aojian Microelectronics' main business is the design and sales of analog chips such as power management chips, belonging to the industry of "Information Transmission, Software and Information Technology Services (I)" under "Integrated Circuit Design (I6520)". (2) Guanglong Integration's current production projects lack complete environmental impact assessment (EIA) documents; it has signed a technical service contract with a third-party agency to provide technical consulting services for project EIA, pollutant discharge permits, emergency plans, and completion environmental protection acceptance.