China International Capital Corporation Limited Report on the Special Audit of the Custody, Management, and Use of Raised Funds of Beijing Remai Medical Technology Co., Ltd. for 2025
China International Capital Corporation Limited (hereinafter referred to as "CICC" or "Sponsor") as the sponsor institution continuously supervising Beijing Remai Medical Technology Co., Ltd. (hereinafter referred to as "Remai" or "the Company"), in accordance with the "Administrative Measures for Securities Issuance and Listing Sponsorship Business," the "Shenzhen Stock Exchange GEM Stock Listing Rules," the "Supervision Rules for Listed Company Raised Funds," and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 13 - Sponsorship Business" and "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 2 - Normative Operation of GEM Listed Companies," and other relevant laws, regulations, and normative documents, CICC and its designated sponsor representatives have conducted a special audit on the custody, management, and use of Remai's 2025 raised funds. The audit findings and opinions are as follows:
I. Basic Situation of Raised Funds
(I) Actual Amount of Raised Funds and Time of Receipt
With the approval of the China Securities Regulatory Commission's "Reply on Approving the Registration of the Initial Public Offering of Shares of Beijing Yihe Jiaye Medical Technology Co., Ltd." and the approval of the Shenzhen Stock Exchange, the Company issued 16 million shares of RMB ordinary shares (A shares) for the first time, with a par value of RMB 1.00 per share and an issue price of RMB 119.88 per share. The total amount of raised funds was RMB 191,808.00 million. After deducting issuance expenses (excluding RMB 320.75 million already included in gains and losses), the net amount of raised funds was RMB 173,826.74 million. These raised funds were transferred to the Company's designated account on October 25, 2022. Tianjian Certified Public Accountants (Special General Partnership) audited the receipt of the raised funds from the initial public offering of new shares and issued the "Capital Verification Report" (Tianjian Verification (2022) No. 1-119) on October 25, 2022.
(II) Situation of Raised Fund Usage and Balance
As of December 31, 2025, the situation of raised fund usage and balance from the Company's initial public offering of shares on the GEM is as follows:
| Item | Serial Number | Amount (RMB 10,000) |
|---|---|---|
| Net amount of raised funds | A | 173,826.74 |
| Cumulative amount incurred at the beginning of the period | ||
| Project investment | B1 | 48,371.80 |
| Net interest income | B2 | 7,279.76 |
| Transferred to share buyback account | B3 | 4,600.00 |
| Balance returned to over-raised fund account after share buyback | B4 | 0.00 |
| Amount incurred during the period | ||
| Project investment | C1 | 649.39 |
| Net interest income | C2 | 2,778.05 |
| Transferred to share buyback account | C3 | 300.00 |
| Balance returned to over-raised fund account after share buyback | C4 | 473.67 |
| Cumulative amount incurred at the end of the period | ||
| Project investment | D1=B1+C1 | 49,021.19 |
| Net interest income | D2=B2+C2 | 10,057.81 |
| Transferred to share buyback account | D3=B3+C3 | 4,900.00 |
| Balance returned to over-raised fund account after share buyback | D4=B4+C4 | 473.67 |
| Accrued raised funds | E=A-D1+D2-D3+D4 | 130,437.02 |
| Actual remaining raised funds | F | 27,358.02 |
| Difference | G=E-F | 103,079.00 |
Note: The difference is due to RMB 103,079.00 million in cash management products that have not yet matured. Other differences are due to rounding.