Verification Opinion of China International Capital Corporation on Aerospace Intelligent Manufacturing Technology Co., Ltd.'s Cash Management Using Idle Funds
China International Capital Corporation (hereinafter referred to as "CICC" or "Independent Financial Advisor") serves as the independent financial advisor for Aerospace Intelligent Manufacturing Technology Co., Ltd. (hereinafter referred to as "Aerospace Intelligent Manufacturing" or "the Company") in relation to the issuance of shares for asset acquisition and fundraising for related transactions. In accordance with relevant regulations including the "Administrative Measures for Major Asset Restructuring of Listed Companies," "Shenzhen Stock Exchange GEM Listing Rules," "Regulations on the Supervision of Fundraising by Listed Companies," and "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange - Standardized Operations of GEM Listed Companies," we have conducted a verification of the Company's and its subsidiaries' use of temporarily idle self-owned funds and raised funds for cash management. The specific situation is as follows:
1. Basic Situation of Fundraising
With the approval from the China Securities Regulatory Commission regarding the issuance of shares by Baoding Lekai New Materials Co., Ltd. for asset acquisition and fundraising (Zheng Jian Xu Ke [2023] No. 1371), and with the consent of the Shenzhen Stock Exchange, the Company issued 179,487,179 shares to specific targets, raising a total of RMB 2,099,999,994.30. After deducting the underwriter's tax-excluded underwriting fee of RMB 27,299,999.93, the actual cash received was RMB 2,072,699,994.37 (including verification fees, securities registration fees, etc., totaling RMB 469,327.53). The raised funds were transferred to the Company's special fundraising account on November 17, 2023, and verified by Zhitong Accounting Firm (Special General Partnership), which issued a "Verification Report" (Zhitong Yan Zi [2023] No. 110C000532). The Company manages the raised funds in a special account and has signed a "Tripartite Supervision Agreement on Fundraising" with the independent financial advisor and commercial banks.
2. Use of Raised Funds and Temporary Idleness
(1) Use of Raised Funds
As of December 31, 2025, the situation regarding the investment and balance of funds raised through the issuance of shares to specific targets is as follows:
| Project Name | Amount Raised (10,000 RMB) | Amount Invested | Special Account Balance (including interest income) |
|---|---|---|---|
| Fundraising Project (Adjusted) | 101,167.72 | 41,280.69 | 73,031.28[1] |
| Supplementing Working Capital | 99,407.49[2] | 99,403.07[3] | |
| Reduction in Fundraising Project Amount | 6,647.86 | - | |
| Total | 207,223.07 | 140,683.76 | 73,031.28 |