Review Report
Rongcheng Yuezi [2026] No. 100Z0014
To the Shareholders of Beijing Leadman Biochemistry Co., Ltd.:
We have reviewed the accompanying pro forma financial statements of Beijing Leadman Biochemistry Co., Ltd. (hereinafter referred to as "Leadman Company"), which were prepared in accordance with the basis of preparation described in Note III to the pro forma consolidated financial statements, including the pro forma consolidated balance sheet as of December 31, 2025, the pro forma consolidated income statement for the year 2025, and the notes to the pro forma consolidated financial statements. The preparation of these pro forma consolidated financial statements in accordance with the basis of preparation described in Note III is the responsibility of Leadman Company's management. Our responsibility is to issue a review report on these financial statements based on our review work. In the process of performing the review engagement, we have complied with the relevant provisions of the Code of Ethics for Chinese Certified Public Accountants applicable to the review of financial statements of public interest entities.
We conducted our review in accordance with the "Chinese Certified Public Accountant Review Standard No. 2101 — Review of Financial Statements." This standard requires us to plan and perform the review to obtain limited assurance as to whether the financial statements are free from material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, providing a lower level of assurance than an audit. We have not performed an audit and, therefore, do not express an audit opinion.
Based on our review, nothing has come to our attention that causes us to believe that the pro forma financial statements were not prepared, in all material respects, in accordance with the basis of preparation described in Note III to the pro forma financial statements, or that they fail to fairly reflect the pro forma consolidated financial position of Leadman Company as of December 31, 2025, and its pro forma consolidated operating results for the year 2025.
This review report is provided solely for the purpose of Leadman Company's current major asset restructuring and shall not be used for any other purpose. We consent to the inclusion of this review report as a required document for the audit of Leadman Company's current major asset restructuring and its submission along with other materials.
Rongcheng Certified Public Accountants (Special General Partnership)
Beijing, China
[blank] (Signature)
Certified Public Accountant: Liu Cheng
Certified Public Accountant: Xiong Liang'an
Certified Public Accountant: Dong Kuo
Date: June 12, 2026
Table of Contents
| No. | Content | Page |
|---|---|---|
| 1 | Review Report | 1-2 |
| 2 | Pro Forma Consolidated Balance Sheet | 1 |
| 3 | Pro Forma Consolidated Income Statement | 2 |
| 4 | Notes to Pro Forma Consolidated Financial Statements | 3-86 |
[Chart: Pro Forma Consolidated Balance Sheet]
Pro Forma Consolidated Balance Sheet (Continued)
December 31, 2025
Unit: RMB Yuan