Written Review Opinion of the Audit Committee
According to the Company Law of the People's Republic of China (hereinafter referred to as "Company Law"), the Securities Law of the People's Republic of China (hereinafter referred to as "Securities Law"), the Administrative Measures for the Registration of Securities Issuance by Listed Companies (hereinafter referred to as "Administrative Measures"), and the applicable opinions on relevant provisions of the "Administrative Measures" (hereinafter referred to as "Applicable Opinions"), as well as the Articles of Association of Yabont Chemical Co., Ltd. (hereinafter referred to as "Company Articles"), the Audit Committee of the sixth board of directors of Yabont Chemical Co., Ltd. (hereinafter referred to as "Company" or "Yabont Chemical"), after fully understanding and reviewing the relevant documents regarding the issuance of A-shares to specific objects (hereinafter referred to as "this issuance"), has issued the following written review opinion:
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According to the relevant provisions of the Company Law, Securities Law, Administrative Measures, and Applicable Opinions, we believe that the Company meets the conditions stipulated in the current laws and regulations regarding the issuance of A-shares to specific objects by companies listed on the Growth Enterprise Market. The Company is qualified to issue A-shares to specific objects.
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The plan for the issuance of A-shares to specific objects and the "Plan for the Issuance of A-Shares to Specific Objects in 2026" prepared by the Company comprehensively considers the current state and trends of industry development, the Company's status, and the impact of this issuance on the Company. It complies with the relevant provisions of the Company Law, Securities Law, Administrative Measures, and Applicable Opinions. The plan and proposal are reasonable and feasible, taking into account the industry and development status, operational realities, and funding needs of the Company, and do not harm the interests of the Company and its shareholders, especially minority shareholders.