Verification Report on the Storage, Management, and Use of Raised Funds (2025 Fiscal Year)
To all shareholders of Suzhou Tianfu Optical Communication Co., Ltd.:
We have been entrusted to verify the attached special report on the storage, management, and use of raised funds for the fiscal year 2025 (hereinafter referred to as the "Special Report on Raised Funds") prepared by Suzhou Tianfu Optical Communication Co., Ltd. (hereinafter referred to as "Tianfu Communication").
1. Limitation on Report Users and Purpose
This verification report is solely for use during the disclosure of Tianfu Communication's annual report and may not be used for any other purpose. We agree to include this verification report as a necessary document in Tianfu Communication's annual report, to be submitted and disclosed externally along with other documents.
2. Responsibilities of the Board of Directors
The responsibility of Tianfu Communication's Board of Directors is to provide true, legal, and complete relevant materials, to prepare the Special Report on Raised Funds in accordance with the regulations of the China Securities Regulatory Commission (CSRC) and the Shenzhen Stock Exchange's Self-Regulatory Guidelines for Listed Companies, and to ensure that its content is true, accurate, and complete, without false records, misleading statements, or significant omissions.
3. Responsibilities of the Certified Public Accountants
Our responsibility is to provide a verification conclusion on the Special Report on Raised Funds prepared by Tianfu Communication's Board of Directors based on the implementation of verification work.
4. Overview of Work
We conducted the verification work in accordance with the provisions of the "Standards for Other Assurance Services of Chinese Certified Public Accountants No. 3101 - Assurance Services Other than Audit or Review of Historical Financial Information." This standard requires us to plan and implement verification procedures to obtain reasonable assurance that there are no material misstatements in the information being verified. During the verification process, we conducted prudent investigations and implemented necessary procedures, including verifying accounting records. We believe that our verification work provides a reasonable basis for our opinion.
5. Verification Conclusion
We believe that the Special Report on Raised Funds for the fiscal year 2025 prepared by Tianfu Communication's Board of Directors complies with the regulations of the "Regulatory Rules for the Management and Use of Raised Funds by Listed Companies" and the "Self-Regulatory Guidelines for Listed Companies No. 2 - Standard Operations for Growth Enterprise Market Listed Companies" and related format guidelines, and accurately reflects the actual storage, management, and use of raised funds by Tianfu Communication in all material aspects.
Gongzheng Tianye Certified Public Accountants (Special General Partnership)
Project Partner: Ding Chunrong
Certified Public Accountant: Gu Yu
Wuxi, Jiangsu, China
April 6, 2026
Special Report on the Storage, Management, and Use of Raised Funds for the Fiscal Year 2025
According to the "Regulatory Guidelines No. 2 for Listed Companies - Regulatory Requirements for the Management and Use of Raised Funds" issued by the CSRC and the "Self-Regulatory Guidelines No. 2 for Listed Companies - Standard Operations for Growth Enterprise Market Listed Companies," as well as relevant laws, regulations, and normative documents, the Board of Directors of Suzhou Tianfu Optical Communication Co., Ltd. (hereinafter referred to as "the Company" or "Tianfu Communication") provides the following explanation regarding the storage, management, and use of raised funds for the fiscal year 2025: