Special Report on Non-Operating Fund Occupation and Other Related Fund Transactions
To all shareholders of Shandong Haike Xinyuan Material Technology Co., Ltd.:
We audited the financial statements of Shandong Haike Xinyuan Material Technology Co., Ltd. (hereinafter referred to as "Haike Xinyuan") for the year 2025, including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, the consolidated and parent company cash flow statements, the consolidated and parent company statements of changes in equity, and the related financial statement notes. On April 22, 2026, we issued an unqualified audit report numbered Xinhui CPA Report [2026] No. ZB10521.
The management of Haike Xinyuan prepared the attached summary table of non-operating fund occupation and other related fund transactions for the year 2025 (hereinafter referred to as the "Summary Table") in accordance with the China Securities Regulatory Commission's "Guidelines for the Supervision of Listed Companies No. 8 - Regulatory Requirements for Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) and the "Shenzhen Stock Exchange GEM Self-Regulatory Guidelines No. 1 - Business Handling." It is the responsibility of Haike Xinyuan's management to prepare the Summary Table and ensure its truthfulness, accuracy, and completeness. We compared the information contained in the Summary Table with the accounting materials we reviewed during the audit of Haike Xinyuan's 2025 financial statements and found no significant inconsistencies.
To better understand Haike Xinyuan's non-operating fund occupation and other related fund transactions for the year 2025, the Summary Table should be read in conjunction with the audited financial statements. This report is intended solely for Haike Xinyuan's disclosure purposes in the 2025 annual report and may not be used for any other purpose.