RSM|容诚 Audit Report on the Annual Deposit, Management, and Use of Raised Funds Zhongshan Huali Industrial Group Co., Ltd. Rongcheng Special Word [2026] 519Z0001
Rongcheng Certified Public Accountants (Special General Partnership) China Beijing
==Start of OCR for page 2== TABLE OF CONTENTS No. Content Page Number 1 Audit Report on the Annual Deposit, Management, and Use of Raised Funds 1-3 2 Special Report on the Annual Deposit, Management, and Use of Raised Funds 1-12
==Start of OCR for page 3== RSM|容诚 Rongcheng Certified Public Accountants (Special General Partnership) Head Office: Floors 10, Units 1001-1 to 1001-26, Building 1, No. 22 Fuchengmenwai Street, Xicheng District, Beijing (100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail: bj@rsmchina.com.cn https://www.rsm.global/china/ Audit Report on the Annual Deposit, Management, and Use of Raised Funds Rongcheng Special Word [2026] 519Z0001
To All Shareholders of Zhongshan Huali Industrial Group Co., Ltd.: We have audited the attached 2025 Annual Report on the Deposit, Management, and Use of Raised Funds prepared by the Board of Directors of Zhongshan Huali Industrial Group Co., Ltd. (hereinafter referred to as "Huali Company").
I. Limitation on the Users and Purpose of the Report This assurance report is intended solely for the purpose of disclosure in Huali Company's annual report and shall not be used for any other purpose. We agree that this assurance report will be an integral part of Huali Company's annual report and will be submitted and disclosed externally along with other documents.
II. Responsibilities of the Board of Directors In accordance with the "Supervision Regulations on Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission, the "Guiding No. 2 for Self-Regulatory Supervision of Listed Companies on the Shenzhen Stock Exchange - Standardized Operation of GEM Companies," and the "Guiding No. 2 for Self-Regulatory Supervision of GEM Companies on the Shenzhen Stock Exchange - Announcement Format," the preparation of the "Special Report on the Annual Deposit, Management, and Use of Raised Funds" is the responsibility of the Board of Directors of Huali Company. This responsibility includes ensuring the content is true, accurate, and complete, and free from false records, misleading statements, or material omissions.
III. Responsibilities of the Certified Public Accountants Our responsibility is to independently express an assurance conclusion on the aforementioned report prepared by the Board of Directors of Huali Company.
IV. Overview of Work We performed the assurance engagement in accordance with the "Other Assurance Services Practice Standards for Certified Public Accountants of China No. 3101 - Assurance Engagements Other Than Audits or Reviews of Historical Financial Information." This standard requires us to plan and perform the assurance engagement to obtain reasonable assurance about whether the information subject to assurance is free from material misstatement. In the course of the engagement, we performed procedures that we considered necessary, including the examination of accounting records. We believe that the assurance we obtained provides a reasonable basis for our opinion.
V. Assurance Conclusion We are of the opinion that the attached 2025 Special Report on the Deposit, Management, and Use of Raised Funds of Huali Company has been prepared, in all material respects, in accordance with the aforementioned "Supervision Regulations on Raised Funds of Listed Companies" and the relevant regulations of the stock exchange, and fairly reflects the actual deposit, management, and use of raised funds by Huali Company in 2025.
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Rongcheng Certified Public Accountants (Special General Partnership) Certified Public Accountant: Pan Xinhua (Engagement Partner) China Beijing Certified Public Accountant: Chen Lingjia April 9, 2026