Special Audit Report on Suzhou Langwei Electronic Machinery Co., Ltd.'s Non-operating Fund Occupation and Other Related Party Fund Transactions
Zhonghui Audit Special [2026] No. 5923
To all shareholders of Suzhou Langwei Electronic Machinery Co., Ltd.:
We were entrusted to audit the financial statements of Suzhou Langwei Electronic Machinery Co., Ltd. (hereinafter referred to as "Langwei Company") for the year 2025 and issued an unqualified audit report (Zhonghui Audit [2026] No. 5922). Based on this, we have audited the "Summary Table of Non-operating Fund Occupation and Other Related Party Fund Transactions for 2025" (hereinafter referred to as the "Summary Table") prepared by the management of Langwei Company.
I. Management's Responsibility
Management's responsibility is to provide true, legal, and complete relevant information and to prepare the Summary Table in accordance with the "Regulatory Requirements for Fund Transactions and External Guarantees of Listed Companies" (CSRC Announcement [2022] No. 26) issued by the China Securities Regulatory Commission, the Ministry of Public Security, the State-owned Assets Supervision and Administration Commission of the State Council, and the China Banking and Insurance Regulatory Commission, and other relevant regulations to meet regulatory requirements. Management is also responsible for designing, implementing, and maintaining internal controls as necessary, and ensuring that the content is true, accurate, and complete, without any false records, misleading statements, or material omissions.
II. Auditor's Responsibility
Our responsibility is to express a special audit opinion on the Summary Table prepared by the management of Langwei Company, based on our audit work. Chinese Certified Public Accountants' Auditing Standards require us to comply with the Code of Professional Ethics for Certified Public Accountants, plan and perform the audit to obtain reasonable assurance about whether the Summary Table is free from material misstatement.
We conducted our audit in accordance with the provisions of Chinese Certified Public Accountants' Auditing Standards. Our audit work involved performing audit procedures to obtain audit evidence regarding the amounts and disclosures in the Summary Table. We performed procedures, including the examination of accounting records, as we considered necessary.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a reasonable basis for expressing our special audit opinion.