Special Explanation on Non-Operating Fund Occupation and Other Related Fund Transactions
To all shareholders of Shanghai Zhenlan Instrument Technology Co., Ltd.:
We have been entrusted to audit the consolidated and parent company balance sheets of Shanghai Zhenlan Instrument Technology Co., Ltd. (hereinafter referred to as "Zhenlan Instrument") as of December 31, 2025, as well as the consolidated and parent company income statements, cash flow statements, and statements of changes in equity for the year 2025, along with the accompanying notes to the financial statements. We issued an unqualified audit report (Rongcheng Audit No. [2026] 215Z0044) on April 21, 2026.
In accordance with the requirements of the China Securities Regulatory Commission's "Guidelines for the Supervision of Listed Companies No. 8 - Regulatory Requirements for Fund Transactions and External Guarantees" and the Shenzhen Stock Exchange's "Self-Regulatory Guidelines No. 1 for GEM Listed Companies - Business Handling," the management of Zhenlan Instrument has 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"). It is the responsibility of Zhenlan Instrument's management to prepare and disclose the Summary Table truthfully and ensure its authenticity, accuracy, and completeness.
We have verified the information contained in the Summary Table against the accounting materials reviewed during the audit of Zhenlan Instrument's financial statements for the year 2025 and found no inconsistencies in all material respects. Apart from the audit procedures related to related party transactions performed during the audit of the 2025 financial statements, we did not perform additional audit procedures on the information contained in the Summary Table.