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Audit Report on the Annual Deposit, Management, and Use of Raised Funds
Special Audit Letter of Rongcheng [2026]210Z0056
To all shareholders of HUA XIA EYE HOSPITAL 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 HUA XIA EYE HOSPITAL GROUP CO., LTD. (hereinafter referred to as "HUA XIA EYE HOSPITAL").
I. Limitation on the Scope of Use and Purpose of the Report
This audit report is for the purpose of disclosure in HUA XIA EYE HOSPITAL's annual report only and shall not be used for any other purpose. We agree that this audit report will be an integral part of HUA XIA EYE HOSPITAL's annual report and will be submitted and disclosed along with other documents.
II. Responsibilities of the Board of Directors
The preparation of the "Annual Report on the Deposit, Management, and Use of Raised Funds" in accordance with the "Supervision Regulations for Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission, the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 2 - Normative Operation of GEM Companies," and the "Shenzhen Stock Exchange GEM Listed Company Self-Regulatory Supervision Guide No. 2 - Announcement Format" is the responsibility of the Board of Directors of HUA XIA EYE HOSPITAL. This responsibility includes ensuring the content is true, accurate, complete, and free from false records, misleading statements, or material omissions.
III. Responsibilities of the Certified Public Accountant
Our responsibility is to independently express an audit conclusion on the aforementioned report prepared by the Board of Directors of HUA XIA EYE HOSPITAL.
IV. Overview of Work
We performed this assurance engagement in accordance with the "Other Assurance Services Standards No. 3101 - Assurance Engagements Other Than Audits or Reviews of Historical Financial Information" of the Chinese Certified Public Accountants. 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 assurance engagement, we performed procedures we considered necessary, including examining accounting records. We believe that our assurance work provides a reasonable basis for our opinion.
V. Audit Conclusion
We are of the opinion that the attached 2025 Annual Report on the Deposit, Management, and Use of Raised Funds of HUA XIA EYE HOSPITAL has been prepared, in all material respects, in accordance with the "Supervision Regulations for Raised Funds of Listed Companies" and the relevant regulations of the Shenzhen Stock Exchange, and fairly reflects the actual deposit, management, and use of raised funds of HUA XIA EYE HOSPITAL in 2025.
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Rongcheng Certified Public Accountants (Special General Partnership) Certified Public Accountant of China: Chen Yong (Engagement Partner) Certified Public Accountant of China: Huang Hui Certified Public Accountant of China: Zheng Fan China · Beijing 2026 April 24
HUA XIA EYE HOSPITAL GROUP CO., LTD. Special Report on the Annual Deposit, Management, and Use of Raised Funds
HUA XIA EYE HOSPITAL GROUP CO., LTD. Special Report on the Deposit, Management, and Use of Raised Funds
In accordance with the "Supervision Regulations for Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission, the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 2 - Normative Operation of GEM Companies," and the "Shenzhen Stock Exchange GEM Listed Company Self-Regulatory Supervision Guide No. 2 - Announcement Format," the following is a report on the deposit, management, and use of raised funds of HUA XIA EYE HOSPITAL GROUP CO., LTD. (hereinafter referred to as the "Company") in 2025: