Supplementary Legal Opinion No. 2
To: Ji'an Mankun Technology Co., Ltd. (the Issuer)
According to the "Lawyer Service Agreement" signed between our firm and the Issuer, we have accepted the Issuer's commission to act as special legal counsel for this issuance. Our lawyers have verified the documents and facts related to the Issuer and this issuance in accordance with the Company Law, Securities Law, Registration Management Measures, Securities Legal Business Management Measures, Securities Legal Business Practice Rules, and other relevant laws, regulations, rules, normative documents, and the relevant provisions of the China Securities Regulatory Commission and the stock exchange. We have issued the "Legal Opinion on Ji'an Mankun Technology Co., Ltd.'s Application for Public Issuance of Convertible Bonds" (hereinafter referred to as the "Legal Opinion"), the "Lawyer Work Report on Ji'an Mankun Technology Co., Ltd.'s Application for Public Issuance of Convertible Bonds" (hereinafter referred to as the "Lawyer Work Report"), and the "Supplementary Legal Opinion No. 1" (hereinafter referred to as "Supplementary Legal Opinion No. 1").
Given that the circumstances of the Issuer have changed since the issuance of the aforementioned Legal Opinion until December 31, 2025 (hereinafter referred to as the "New Period"), and that the accounting firm Tianjian has audited the Issuer's financial statements (including the balance sheet and consolidated balance sheet as of December 31, 2025, as well as the profit statement and consolidated profit statement, cash flow statement, and consolidated cash flow statement for the year 2025) and issued the "Audit Report" (Tianjian Audit [2026] No. 3-370) (hereinafter referred to as the "2025 Audit Report"), our lawyers, based on further verification of the Issuer and the relevant circumstances of this issuance, issue this supplementary legal opinion to amend, supplement, or further explain the contents of the previously issued Legal Opinion, Lawyer Work Report, and Supplementary Legal Opinion No. 1.
Our lawyers agree to submit this supplementary legal opinion as a necessary statutory document for the Issuer's issuance along with other materials and shall bear corresponding responsibilities in accordance with the law; this supplementary legal opinion is only for the purpose of the Issuer's issuance and shall not be used for any other purposes. The statements made by our lawyers in the Legal Opinion and Lawyer Work Report also apply to this supplementary legal opinion. Unless otherwise specified, the meanings of terms in this supplementary legal opinion are consistent with those in the Legal Opinion and Lawyer Work Report.
Our lawyers, in accordance with the Company Law, Securities Law, Registration Management Measures, Securities Legal Business Management Measures, Securities Legal Business Practice Rules, and other relevant laws, regulations, rules, normative documents, and the relevant provisions of the China Securities Regulatory Commission and the stock exchange, and in accordance with the recognized business standards, ethical norms, and diligence spirit of the legal profession, hereby issue the following supplementary legal opinions:
Part One: Supplementary Information Disclosure for the New Period
-
Approval and Authorization for This Issuance After verifying the meeting notices, proposals, resolutions, meeting records, voting tickets, and other meeting documents of the Issuer's third board of directors' seventh meeting and the second extraordinary general meeting of shareholders in 2025, our lawyers believe that the approval and authorization for this issuance remain legal and valid.
-
Subject Qualification for This Issuance Based on the Issuer's statements and the public credit reports issued by the Credit Jiangxi platform and the Credit Guangdong platform, as of the date of the above reports, the Issuer is legally and effectively existing and does not fall under any circumstances that should lead to dissolution, closure, revocation, or termination as stipulated by relevant laws, regulations, or the Articles of Association.