Written Review Opinion of the Audit Committee on the Company's 2026 Private Placement of Shares
According to the Company Law of the People's Republic of China (hereinafter referred to as the "Company Law"), the Securities Law of the People's Republic of China (hereinafter referred to as the "Securities Law"), the Administrative Measures for the Registration of Securities Issuance by Listed Companies (hereinafter referred to as the "Registration Measures"), and other relevant laws, regulations, and normative documents, as well as the provisions of the Articles of Association of Beijing Baihua Yuebang Technology Co., Ltd. (hereinafter referred to as the "Company"), we, as members of the Audit Committee of Beijing Baihua Yuebang Technology Co., Ltd., after fully understanding and reviewing the relevant documents regarding the Company's private placement of shares in 2026 (hereinafter referred to as "this issuance"), express the following written review opinions:
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The Company complies with the relevant provisions of the Company Law, Securities Law, Registration Measures, and other laws and regulations regarding the private placement of shares by companies listed on the Growth Enterprise Market, and possesses the conditions and qualifications for such issuance.
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The "2026 Private Placement Plan" prepared by the Company complies with the provisions of the Company Law, Securities Law, Registration Measures, and the Articles of Association, and the plan is reasonable and feasible, taking into account the industry and development status, operational realities, and funding needs of the Company.