Audit Report
Aerospace Intelligent Manufacturing Technology Co., Ltd. Major Asset Restructuring Performance Commitment Period Expiration Impairment Test Report Audit Report (Audit No. [2026] ZG10360)
To all shareholders of Aerospace Intelligent Manufacturing Technology Co., Ltd.:
We accept the commission to conduct a special audit of the "Aerospace Intelligent Manufacturing Technology Co., Ltd. Major Asset Restructuring Performance Commitment Period Expiration Impairment Test Report" prepared by your company.
1. Management's Responsibility
The responsibility of your company's management is to prepare and disclose the "Aerospace Intelligent Manufacturing Technology Co., Ltd. Major Asset Restructuring Performance Commitment Period Expiration Impairment Test Report" in accordance with the relevant provisions of the "Administrative Measures for Major Asset Restructuring of Listed Companies," ensuring that its content is true, accurate, and complete, without false records, misleading statements, or significant omissions.
2. Responsibility of the Certified Public Accountants
Our responsibility is to express an audit opinion on the "Aerospace Intelligent Manufacturing Technology Co., Ltd. Major Asset Restructuring Performance Commitment Period Expiration Impairment Test Report" prepared by your company's management based on the implementation of the audit work.
3. Overview of Work
We conducted the audit work in accordance with the "Standards for Other Assurance Services No. 3101" issued by the Chinese Institute of Certified Public Accountants, which requires us to comply with the Code of Ethics for Certified Public Accountants in China and to plan and perform the audit work to obtain reasonable assurance that the special report is free from material misstatement. During the audit process, we performed necessary procedures such as verifying accounting records and recalculating relevant project amounts. We believe that our audit work provides a reasonable basis for expressing our audit opinion.
4. Audit Opinion
We believe that the "Aerospace Intelligent Manufacturing Technology Co., Ltd. Major Asset Restructuring Performance Commitment Period Expiration Impairment Test Report" prepared by your company's management has been compiled in accordance with the provisions of the "Administrative Measures for Major Asset Restructuring of Listed Companies" and fairly reflects, in all material respects, the conclusions of the impairment test of the assets related to the major asset restructuring performance commitment period expiration.
5. Limitations on Report Use and Purpose
This report is the "Impairment Test Report" in the "Performance Commitment Compensation Agreement" and is only for use when your company discloses information related to the impairment test of the major asset restructuring performance commitment period expiration. It shall not be used for any other purpose.
Certified Public Accountants: Lixin Accounting Firm (Special General Partnership), Shanghai, China Date: March 27, 2026
Impairment Test Report
1. Basic Situation of Major Asset Restructuring
On June 29, 2023, the company received the approval from the China Securities Regulatory Commission regarding the issuance of shares to purchase assets and raise supporting funds (Approval No. [2023] 1371) and acquired 100% equity of Chengdu Aerospace Molding Co., Ltd. (hereinafter referred to as "Aerospace Molding") through the issuance of shares to purchase assets and raised supporting funds.
2. Basis for Report Preparation
This report is prepared based on the "Administrative Measures for Major Asset Restructuring of Listed Companies" and its relevant provisions (Order No. 127 of the China Securities Regulatory Commission), as well as the agreements in the "Share Issuance Purchase Asset Agreement," "Performance Commitment Compensation Agreement," and supplementary agreements signed with the original shareholders of the target assets.