Special Explanation on Non-Operating Fund Occupation and Other Related Fund Transactions for 2025
To the Board of Directors of 康龙化成（北京）新药技术股份有限公司:
We have audited the financial statements of 康龙化成（北京）新药技术股份有限公司, including the consolidated and company balance sheets as of December 31, 2025, the consolidated and company income statements, statements of changes in shareholders' equity, and cash flow statements for the year 2025, along with the related financial statement notes. On March 30, 2026, we issued an unqualified audit report numbered 安永华明(2026)审字第70034577_A01.
In accordance with the requirements of the "Regulatory Guidelines No. 8 for Listed Companies - Supervision of Fund Transactions and External Guarantees," 康龙化成（北京）新药技术股份有限公司 has prepared the attached summary table of non-operating fund occupation and other related fund transactions for the year 2025 (hereinafter referred to as the "Summary Table"). It is the responsibility of 康龙化成（北京）新药技术股份有限公司 to prepare and disclose the Summary Table truthfully and ensure its authenticity, legality, and completeness.
We have verified the information contained in the Summary Table against the accounting data reviewed during our audit of 康龙化成（北京）新药技术股份有限公司's financial statements for the year 2025 and found no inconsistencies in all material respects. Apart from the audit procedures performed for the financial statements of 康龙化成（北京）新药技术股份有限公司 for the year 2025, we did not perform additional audit procedures on the information contained in the Summary Table.
To better understand the non-operating fund occupation and other related fund transactions of 康龙化成（北京）新药技术股份有限公司 for the year 2025, the Summary Table should be read in conjunction with the audited financial statements. This special explanation is solely for the disclosure of 康龙化成（北京）新药技术股份有限公司's 2025 annual report and is not applicable for other purposes.