Special Explanation on Revenue Deductions of Kangtai Medical Systems (Qinhuangdao) Co., Ltd.
Deloitte. 德勤
To the Board of Directors of Kangtai Medical Systems (Qinhuangdao) Co., Ltd.:
Deloitte Huayong Certified Public Accountants (Special General Partnership) 30th Floor, Bund Center, 222 Yan'an East Road, Shanghai Postal Code: 200002
Doc. No. (Audit) [26] No. Q00518
We were engaged by Kangtai Medical Systems (Qinhuangdao) Co., Ltd. (hereinafter referred to as "Kangtai Medical") to audit its consolidated and parent company balance sheets as of December 31, 2025, consolidated and parent company income statements for the year ended December 31, 2025, consolidated and parent company cash flow statements, consolidated and parent company statements of changes in owners' equity, and related financial statement notes (collectively referred to as the "Financial Statements"). We issued an unqualified audit opinion on the Financial Statements on April 24, 2026, under Doc. No. (Audit) [26] No. P06806.
In accordance with the requirements of the Shenzhen Stock Exchange's GEM Stock Listing Rules (2025 Revision) and the GEM Listed Companies' Self-Regulatory Guidelines No. 1 - Business Handling (2026 Revision) regarding revenue deductions, Kangtai Medical has prepared the attached "Statement on Revenue Deductions for 2025" (hereinafter referred to as the "Statement").
It is the responsibility of Kangtai Medical's management to prepare and disclose the Statement accurately, legally, and completely. Based on our audit work for the overall audit opinion on Kangtai Medical's 2025 financial statements, we have not found any material inconsistencies between the information in the attached Statement and the accounting records and financial statement disclosures that we audited for Kangtai Medical's 2025 financial statements. In addition to the audit procedures related to revenue that we performed as part of our audit of Kangtai Medical's 2025 financial statements in accordance with Chinese Certified Public Accountants' Auditing Standards, we have not performed any additional audit procedures on the information contained in the Statement.
To better understand Kangtai Medical's revenue deductions for 2025, the attached Statement should be read in conjunction with the audited financial statements.
This special explanation is only for use by Kangtai Medical when disclosing its 2025 annual report in accordance with relevant regulatory requirements. It may not be used for any other purpose without our written consent.
Deloitte Huayong Certified Public Accountants (Special General Partnership) [Signature] China
Chinese Certified Public Accountant: Zheng Qun [Signature]
Chinese Certified Public Accountant: Wei Menglan [Signature]
April 24, 2026
WorldClass 智启非凡 -1-
Appendix
Kangtai Medical Systems (Qinhuangdao) Co., Ltd. Statement on Revenue Deductions for 2025
| Item [Image: Business license]
[Image: CPA license]