Supplementary Legal Opinion (I) of Shanghai LINKS Law Offices Regarding the Inquiry Letter Concerning the Application for Issuance of Shares by Specific Targets by Wuxi Dikang Technology Co., Ltd.
To: Wuxi Dikang Technology Co., Ltd.
Dear Sir/Madam,
Entrusted by Wuxi Dikang Technology Co., Ltd. (hereinafter referred to as the "Issuer" or "Dikang Technology"), this firm has appointed attorneys Chen Peng and Xu Qing (hereinafter collectively referred to as "the Firm's Attorneys") as the Issuer's special legal advisors for the issuance of shares to specific targets (hereinafter referred to as the "Current Offering"). The Firm has previously issued the "Law Firm's Work Report on the Application for Issuance of Shares by Specific Targets by Wuxi Dikang Technology Co., Ltd. in 2026" (hereinafter referred to as the "Work Report") and the "Legal Opinion of Shanghai LINKS Law Offices on the Application for Issuance of Shares by Specific Targets by Wuxi Dikang Technology Co., Ltd. in 2026" (hereinafter referred to as the "Legal Opinion"). Together with the "Work Report," these are collectively referred to as the "Previously Issued Legal Opinions." Pursuant to the Inquiry Letter Regarding the Application for Issuance of Shares by Specific Targets by Wuxi Dikang Technology Co., Ltd. (hereinafter referred to as the "Inquiry Letter") issued by the Listing Review Center of the Shenzhen Stock Exchange on July 29, 2026, with file number (2026) 020067, and in accordance with the Issuer's requirements, this Supplementary Legal Opinion is hereby issued on the relevant matters.
The statements of the Firm and the Firm's Attorneys and the definitions contained in the Previously Issued Legal Opinions shall also apply to this Supplementary Legal Opinion. This Supplementary Legal Opinion constitutes a supplement to the Previously Issued Legal Opinions.
26SH3020006/PC/pz/cm/D7
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I. Inquiry Letter Question 1: The total amount of raised funds for the company's current offering of shares to specific targets does not exceed RMB 276,000.00 million, which is intended for the project of producing 2,000 tons of base metal silver-containing photovoltaic paste per year (hereinafter referred to as Project 1), the R&D project for next-generation high-efficiency photovoltaic battery metallization paste (hereinafter referred to as Project 2), the semiconductor chip packaging and testing base project (hereinafter referred to as Project 3), the semiconductor packaging R&D center project (hereinafter referred to as Project 4), and the repayment of bank loans and supplementary working capital.
Project 1 is primarily for the production of TOPCon silver-copper paste and mixed nickel-palladium paste, with a designed production capacity of 1,500 tons for TOPCon silver-copper paste and 500 tons for mixed nickel-palladium paste. The internal rate of return after tax for this project is 18.03%, and the payback period after tax is 10.04 years (including the construction period).
Project 2 is primarily for the construction of a new photovoltaic paste R&D platform, focusing on R&D in pure copper paste, perovskite/silicon heterojunction battery paste, low-recombination, high-efficiency, fine-line conductive silver paste for TBC batteries, conductive silver paste for TOPCon front transfer printing, and high-reliability space photovoltaic paste. The raised funds will be primarily used for land use rights, factory construction, and R&D equipment procurement. This project is an R&D project and does not directly generate economic benefits.
Project 3 is primarily for enhancing the company's semiconductor chip packaging and testing capacity. The raised funds will be used for factory construction and equipment procurement. Upon completion, this project will add an annual capacity of 85 million packaging units, 96 million FT testing units, and 45 million aging testing units. The internal rate of return after tax for this project is 12.61%, and the payback period after tax (years) is 7.62 years (including the construction period).