HUAXING CERTIFIED PUBLIC ACCOUNTANTS LLP
Address: 6-9/F Block B, 152 Hudong Road, Fuzhou, Fujian, China Tel: 0591-87852574 Fax: 0591-87840354 Http://www.fjhxcpa.com Postcode: 350003
Report on the Verification of Dongguan Darui Electronics Co., Ltd.'s 2025 Fund Raising, Management, and Usage
To the Shareholders of Dongguan Darui Electronics Co., Ltd.:
We were engaged to perform verification procedures on the "Special Report on the 2025 Fund Raising, Management, and Usage" (hereinafter referred to as the "Special Report on Fund Raising") prepared by the Board of Directors of Dongguan Darui Electronics Co., Ltd. (hereinafter referred to as "Darui Electronics").
I. Responsibilities of the Board of Directors
The responsibility of the Board of Directors of Darui Electronics is to provide true, lawful, and complete relevant information and to prepare the Special Report on Fund Raising in accordance with the "Supervision Rules for the Fund Raising of Listed Companies" (CSRC Announcement [2025] No. 10) and the "Shenzhen Stock Exchange ChiNext Company Self-Regulatory Supervision Guidelines No. 1 - Business Handling (2026 Revision)" (Shenzhen Stock Exchange [2026] No. 135). This responsibility includes designing, implementing, and maintaining internal controls related to the preparation of the Special Report on Fund Raising, ensuring the truthfulness, accuracy, and completeness of the Special Report on Fund Raising, and that it does not contain any false records, misleading statements, or material omissions.
II. Responsibilities of the Certified Public Accountants
Our responsibility is to express a verification opinion on the Special Report on Fund Raising prepared by the Board of Directors of Darui Electronics, based on the verification work performed. We planned and performed the verification work in accordance with the "Chinese Certified Public Accountants Other Assurance Services Standards No. 3101 - Assurance Engagements Other Than Audits or Reviews of Historical Financial Information" to obtain reasonable assurance about whether the information subject to assurance is free from material misstatement. During the verification process, we performed procedures including inquiries, examination of accounting records, and recalculations, as we deemed necessary, based on the actual situation of Darui Electronics. We believe that our verification work provides a reasonable basis for our opinion.
III. Verification Conclusion
We are of the opinion that the attached Special Report on Fund Raising prepared by the Board of Directors of Darui Electronics has, in all material respects, been prepared in accordance with the "Supervision Rules for the Fund Raising of Listed Companies" (CSRC Announcement [2025] No. 10) and the "Shenzhen Stock Exchange ChiNext Company Self-Regulatory Supervision Guidelines No. 1 - Business Handling (2026 Revision)" (Shenzhen Stock Exchange [2026] No. 135), and in all material respects, fairly reflects the actual situation of Dongguan Darui Electronics Co., Ltd.'s fund raising, management, and usage in 2025.
IV. Limitation on the Purpose of Using the Report
This verification report is only for disclosure in Darui Electronics' annual report and shall not be used for any other purpose.
Huaxing Certified Public Accountants LLP (Special General Partnership)
Certified Public Accountant: [blank] Certified Public Accountant: [blank]
Chongqing City April 22, 2026
Dongguan Darui Electronics Co., Ltd. Special Report on the 2025 Fund Raising, Management, and Usage