RSM|容诚 RSM|容诚 Certified Public Accountants (Special General Partnership) Head Office: 22 FuChengMen Wai Street, Xicheng District, Beijing 10th Floor, Building 1, Rooms 1001-1 to 1001-26 (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 Storage, Management, and Use of Raised Funds Rongcheng Special Word [2026] 510Z0047
To all shareholders of Jinlu Electronics Co., Ltd.:
We have audited the 2025 "Special Report on the Storage, Management, and Use of Raised Funds" prepared by the Board of Directors of Jinlu Electronics Co., Ltd. (hereinafter referred to as "Jinlu Electronics Company").
I. Limitation on the Report Users and Purpose
This audit report is for the purpose of disclosure in Jinlu Electronics Company's annual report and shall not be used for any other purpose. We agree that this audit report shall be an essential document for Jinlu Electronics Company's annual report and shall be submitted and disclosed externally along with other documents.
II. Responsibilities of the Board of Directors
In accordance with the "Supervision Regulations for Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission, the "Guidelines for Self-Regulatory Supervision of Shenzhen Stock Exchange Listed Companies No. 2 - Standardized Operation of GEM Companies" issued by the Shenzhen Stock Exchange, and the "Shenzhen Stock Exchange GEM Company Self-Regulatory Supervision Guidelines No. 2 - Announcement Format" issued by the Shenzhen Stock Exchange, the preparation of the "Special Report on the Storage, Management, and Use of Raised Funds" is the responsibility of the Board of Directors of Jinlu Electronics Company. This responsibility includes ensuring the content is true, accurate, and complete, and that there are no false records, misleading statements, or material omissions.
III. Responsibilities of the Certified Public Accountants
Our responsibility is to independently express an audit conclusion on the aforementioned report prepared by the Board of Directors of Jinlu Electronics Company.
IV. Overview of Work
We performed the audit engagement in accordance with the "Chinese Certified Public Accountants' Other Assurance Services Standards 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 of the assurance object is free from material misstatement. During the engagement, we performed procedures including the examination of accounting records as we deemed necessary. We believe that our assurance work provides a reasonable basis for our opinion.
V. Audit Conclusion
We are of the opinion that the accompanying "Special Report on the Storage, Management, and Use of Raised Funds for 2025" prepared by Jinlu Electronics Company's Board of Directors is, in all material respects, prepared in accordance with the aforementioned "Supervision Regulations for Raised Funds of Listed Companies" and the relevant regulations of the stock exchange, and fairly reflects the actual storage, management, and use of raised funds by Jinlu Electronics Company in 2025.
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Certified Public Accountant: Zhou Junchao Zhou Junchao Certified Public Accountant: Xu Yuxia Xu Yuxia Certified Public Accountant: Zhang Penghe China Beijing March 30, 2026
Jinlu Electronics Co., Ltd. Special Report on the Storage, Management, and Use of Raised Funds for 2025
According to the "Supervision Regulations for Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission (CSRC Announcement [2025] No. 10) and the "Guidelines for Self-Regulatory Supervision of Shenzhen Stock Exchange Listed Companies No. 2 - Standardized Operation of GEM Companies" (Shenzhen Stock Exchange [2025] No. 481) and the "Shenzhen Stock Exchange GEM Company Self-Regulatory Supervision Guidelines No. 2 - Announcement Format" (Shenzhen Stock Exchange [2025] No. 399) issued by the Shenzhen Stock Exchange, the following is a special explanation of the storage and use of raised funds by Jinlu Electronics Co., Ltd. (hereinafter referred to as "the Company," "this Company," or "Jinlu Electronics") in 2025: