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Financial Report and Audit Report of China Gold Irradiation Co., Ltd. for the Most Recent Year

China Gold Irradiation Co., Ltd.··121 pages

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This document presents the 2025 annual audit report for China Gold Irradiation Co., Ltd., issued by Zhongxinghua Certified Public Accountants LLP. The auditors provided an unqualified opinion, confirming that the financial statements fairly represent the company's financial position and performance in accordance with accounting standards. Key audit matters identified include the depreciation of cobalt assets, provision for asset retirement obligations, and revenue recognition.

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China Gold Irradiation Co., Ltd.

2025 Annual Consolidated and Parent Company Financial Statements

Audit Report

[Image: Logo]

Zhongxinghua Certified Public Accountants LLP

Address: 20th Floor, Tower B, Lize SOHO, 20 Lize Road, Fengtai District, Beijing

Postal Code: 100073

Tel: (010) 51423818

Fax: (010) 51423816

Table of Contents

  1. Audit Report 1-5

  2. Notes to the Audit Report

  3. Consolidated and Parent Company Balance Sheets 1-4

  4. Consolidated and Parent Company Income Statements 5-6

  5. Consolidated and Parent Company Cash Flow Statements 7-8

  6. Consolidated Statement of Changes in Equity 9-10

  7. Parent Company Statement of Changes in Equity 11-12

  8. Notes to Financial Statements 1-96

  9. Audit Report Attachments

  10. Copy of Business License of Zhongxinghua Certified Public Accountants LLP

  11. Copy of Practice Certificate of Zhongxinghua Certified Public Accountants LLP

  12. Copy of Certified Public Accountant Practice Certificate

Zhongxinghua Shen Zi (2026) No. 00011380

To the Shareholders of China Gold Irradiation Co., Ltd.:

I. Audit Opinion

We have audited the financial statements of China Gold Irradiation Co., Ltd. (hereinafter referred to as "China Gold Irradiation"), which comprise the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, the consolidated and parent company cash flow statements, and the consolidated and parent company statements of changes in equity for the year 2025, as well as the notes to the financial statements.

In our opinion, the accompanying financial statements have been prepared in all material respects in accordance with the Accounting Standards for Business Enterprises, and fairly present the consolidated and parent company financial position of China Gold Irradiation as of December 31, 2025, and the consolidated and parent company operating results and cash flows for the year 2025.

II. Basis for Audit Opinion

We conducted our audit in accordance with the Auditing Standards for Certified Public Accountants of China. Our responsibilities under these standards are further described in the "Responsibilities of Certified Public Accountants for the Audit of Financial Statements" section of the audit report. We are independent of China Gold Irradiation in accordance with the Code of Ethics for Certified Public Accountants of China and have fulfilled our other ethical responsibilities. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

III. Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, we do not provide a separate opinion on these matters.

The key audit matters identified in our audit are summarized as follows:

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