Special Verification Opinion on Revenue Deduction for the Year 2025
To all shareholders of Guangdong Meilian New Materials Co., Ltd.:
We have accepted the commission to audit the financial statements of Guangdong Meilian New Materials Co., Ltd. (hereinafter referred to as "Meilian New Materials") for the year 2025, in accordance with the Chinese Certified Public Accountant Auditing Standards. This includes the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements for the year 2025, the consolidated and parent company cash flow statements, the consolidated and parent company statements of changes in equity, and the related notes to the financial statements. We issued an unqualified audit report (Hua Xing Audit Report [2026] No. 25015480015) on March 27, 2026. Based on this, we conducted a special verification of the "Revenue Deduction Table for the Year 2025" (hereinafter referred to as the "Revenue Deduction Table") prepared by the management of Meilian New Materials.