Verification Opinion of Caitong Securities Co., Ltd. on the Dilution of Immediate Returns and Compensation Measures for This Transaction
Hangzhou Wanlong Optoelectronic Equipment Co., Ltd. (hereinafter referred to as "the listed company") plans to issue shares and pay cash to acquire 100% of Zhejiang Zhongkong Information Industry Co., Ltd. (hereinafter referred to as "the target company" or "Zhongkong Information") and raise supporting funds (hereinafter referred to as "this transaction"). Caitong Securities Co., Ltd. (hereinafter referred to as "the independent financial advisor" or "Caitong Securities") serves as the independent financial advisor for this transaction. According to relevant regulations, including the "Opinions of the State Council on Further Promoting the Healthy Development of the Capital Market" (Guo Fa [2014] No. 17), the "Opinions of the General Office of the State Council on Further Strengthening the Protection of the Legal Rights and Interests of Small and Medium Investors in the Capital Market" (Guo Ban Fa [2013] No. 110), and the "Guidance on Matters Related to the Dilution of Immediate Returns in Initial Public Offerings, Re-financing, and Major Asset Restructuring" (CSRC Announcement [2015] No. 31), the following is an explanation of the impact of this transaction on the dilution of immediate returns, preventive and compensatory measures, and related commitments:
1. Analysis of the Dilution of Immediate Returns
According to the audit report and pro forma audit report of the listed company, the main financial indicators before and after this transaction are as follows: