Special Verification Opinion
Changjiang Securities Underwriting and Sponsorship Co., Ltd. (hereinafter referred to as "Changjiang Sponsor" or "Sponsor") has conducted a verification of the fund management and usage of Wuhan Dier Laser Technology Co., Ltd. (hereinafter referred to as "Dier Laser" or "Company") regarding the issuance of convertible bonds to unspecified objects, in accordance with the relevant laws, regulations, and normative documents, including the "Administrative Measures for the Sponsorship of Securities Issuance and Listing," the "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange—Standardized Operations of Growth Enterprise Market Listed Companies," and the Company's "Fund Management System." The verification results are as follows:
1. Basic Information on the Raised Funds
(1) Actual Amount Raised and Fund Arrival Time
According to the approval from the China Securities Regulatory Commission regarding the registration of the issuance of convertible bonds by Wuhan Dier Laser Technology Co., Ltd. (Zheng Jian Xu Ke [2021] No. 2379), the Company issued convertible bonds amounting to RMB 840,000,000.00 (hereinafter referred to as "Convertible Bonds"), with a total amount to be raised of RMB 840,000,000.00. The actual amount raised was RMB 840,000,000.00, and after deducting various issuance expenses of RMB 7,407,576.47, the net amount raised was RMB 832,592,423.53. Lixin Accounting Firm (Special General Partnership) verified the arrival of the raised funds and issued Verification Report No. ZE10564 on August 12, 2021.
(2) Usage and Balance of the Raised Funds for 2025
As of December 31, 2025, the Company had cumulatively used RMB 437,253,698.19 of the funds raised from the issuance of convertible bonds to unspecified objects, with a remaining balance of RMB 465,545,826.63 (including net bank deposit interest after deducting bank fees). The usage and balance of the raised funds are as follows:
| Item | Amount (RMB) |
|---|---|
| Total amount raised | 840,000,000.00 |
| Less: Issuance expenses | 7,407,576.47 |
| Net amount raised | 832,592,423.53 |
| Plus: Bank interest income and financial management income | 70,222,104.19 |
| Less: Bank fees | 15,002.90 |
| Less: Amount used | 437,253,698.19 |
| Among them: Pre-investment replacement | 0.00 |
| Balance of raised funds as of December 31, 2025 | 465,545,826.63 |
2. Storage and Management of the Raised Funds
(1) Storage Situation of the Special Account for Raised Funds
As of December 31, 2025, the balance of the account for the funds raised from the issuance of convertible bonds in 2021 was RMB 465,545,826.63. The specific storage situation is as follows:
| No. | Company Name | Bank | Account Number | Deposit Type | Amount (RMB) | Remarks |
|---|---|---|---|---|---|---|
| 1 | Wuhan Dier Laser Technology Co., Ltd. | CITIC Bank Wuchang Branch | 8111501013300862750 | Demand deposit, cash management products | 327,853,662.05 | |
| 2 | Wuhan Dier Laser Technology Co., Ltd. | CITIC Bank Wuchang Branch | 8111501011800870961 | Demand deposit, cash management products | 17,695,678.28 | |
| 3 | Wuhan Dier Laser Technology Co., Ltd. | China Merchants Bank Future City Branch | 127907818710302 | Demand deposit and cash management products | 119,996,486.30 | |
| 4 | Wuhan Dier Laser Technology Co., Ltd. | Bank of China Hubei Free Trade Zone Wuhan Branch | 561280781276 | Demand deposit | 0.00 | |
| Total | 465,545,826.63 |