Special Audit Report on Non-Operating Fund Occupation and Other Related Fund Transactions
Tianjian Audit [2026] No. 8591
To all shareholders of Hangzhou Guangli Microelectronics Co., Ltd.:
We have been entrusted to audit the financial statements of Hangzhou Guangli Microelectronics Co., Ltd. (hereinafter referred to as Guangli Micro) for the year 2025, including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, consolidated and parent company cash flow statements, changes in consolidated and parent company equity, and the notes to the financial statements, and have issued an audit report. Based on this, we audited the attached summary table of non-operating fund occupation and other related fund transactions for the year 2025 prepared by the management of Guangli Micro (hereinafter referred to as the summary table).
1. Limitation on Report Users and Purpose
This report is solely for use in the disclosure of Guangli Micro's annual report and may not be used for any other purpose. We agree to include this report as a necessary document in Guangli Micro's annual report, to be submitted and disclosed externally along with other documents. To better understand Guangli Micro's non-operating fund occupation and other related fund transactions for 2025, the summary table should be read in conjunction with the audited financial statements.
2. Management's Responsibility
The responsibility of Guangli Micro's management is to provide true, lawful, and complete relevant materials, to prepare the summary table in accordance with the "Regulatory Guidelines No. 8 for Listed Companies - Regulatory Requirements for Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) and the "Self-Regulatory Guidelines No. 1 for GEM Listed Companies - Business Handling (Revised 2026)" (Shenzhen Stock Exchange [2026] No. 135), and to ensure that its content is true, accurate, and complete, with no false records, misleading statements, or significant omissions.
3. Responsibility of the Certified Public Accountants
Our responsibility is to express a special audit opinion on the summary table prepared by Guangli Micro's management based on the audit work performed.