Wuxi DiKe Electronic Materials Co., Ltd.
Special Audit Report on Revenue Deductions
[2026] JINGHUA Special No. 01290003
To All Shareholders of Wuxi DiKe Electronic Materials Co., Ltd.:
We were entrusted to audit the 2025 annual financial statements of Wuxi DiKe Electronic Materials Co., Ltd. (hereinafter referred to as the "Company"), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements for 2025, the consolidated and parent company cash flow statements, the consolidated and parent company statements of changes in owners' equity, and the notes to the financial statements. Based on this, we have conducted a special audit on the attached "Wuxi DiKe Electronic Materials Co., Ltd. 2025 Revenue Deductions Table" (hereinafter referred to as the "Revenue Deductions Table").
I. Management's Responsibility
In accordance with the "Shenzhen Stock Exchange GEM Stock Listing Rules" and the "Shenzhen Stock Exchange GEM Listed Company Self-Regulatory Supervision Guide No. 1 - Business Handling" (hereinafter referred to as the "Listing Rules" and "Supervision Guide"), the Company's management has prepared the attached "Wuxi DiKe Electronic Materials Co., Ltd. 2025 Revenue Deductions Table". The preparation and disclosure of the Revenue Deductions Table in accordance with the Listing Rules and Supervision Guide, and ensuring its truthfulness, accuracy, and completeness, are the responsibility of the Company's management.