Special Explanation on Non-operating Fund Occupation and Other Related Party Fund Transactions

RSM | 容诚 RSM | 容诚 Special Explanation on Non-operating Fund Occupation and Other Related Party Fund Transactions For Ningbo Xingyuan Zhuomei Technology Co., Ltd. Rongcheng Special Word [2026] 230Z0317 To all shareholders of Ningbo Xingyuan Zhuomei Technology Co., Ltd.: We were engaged to audit the consolidated and parent company balance sheets, consolidated and parent company income statements, consolidated and parent company cash flow statements, and consolidated and parent company statements of changes in owners' equity of Ningbo Xingyuan Zhuomei Technology Co., Ltd. (hereinafter referred to as Xingyuan Zhuomei Company) as of December 31, 2025, and the consolidated and parent company statements of cash flows for the year then ended, and the consolidated and parent company statements of changes in owners' equity for the year then ended, and the related financial statement notes. We issued our unqualified opinion audit report with Rongcheng Audit Word [2026] 230Z0541 on April 27, 2026. In accordance with the requirements of the China Securities Regulatory Commission's "Guideline No. 8 for Supervision of Listed Companies – Supervision of Listed Company Fund Transactions and External Guarantees" and the provisions of the Shenzhen Stock Exchange's "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guide No. 1 – Business Handling," the management of Xingyuan Zhuomei Company has prepared the attached Summary Table of Non-operating Fund Occupation and Other Related Party Fund Transactions for Ningbo Xingyuan Zhuomei Technology Co., Ltd. for 2025 (hereinafter referred to as the Summary Table). It is the responsibility of the management of Xingyuan Zhuomei Company to prepare and publicly disclose the Summary Table truthfully, accurately, and completely. We have cross-checked the information contained in the Summary Table with the relevant content of the accounting materials and audited financial statements reviewed during our audit of Xingyuan Zhuomei Company's 2025 financial statements. In all material respects, we have found no inconsistencies. In addition to the audit procedures related to related party transactions performed during our audit of Xingyuan Zhuomei Company's 2025 financial statements, we have not performed any additional audit procedures on the information contained in the Summary Table. To better understand Xingyuan Zhuomei Company's non-operating fund occupation and other related party fund transactions, the attached Summary Table should be read in conjunction with the audited financial statements. This special explanation is for the purpose of disclosure in Xingyuan Zhuomei Company's annual report only and shall not be used for any other purpose. Attachment: Summary Table of Non-operating Fund Occupation and Other Related Party Fund Transactions of Ningbo Xingyuan Zhuomei Technology Co., Ltd. for 2025. 1 (This page is intentionally left blank and is the signature and seal page for the Rongcheng Special Word [2026] 230Z0317 report of Ningbo Xingyuan Zhuomei Technology Co., Ltd.) China · Beijing Certified Public Accountant: Wang Shuyan Certified Public Accountant: Tan Ranran Certified Public Accountant: Zhu Baiping 2026 April 27 2 Attachment: Compiled by: Ningbo Xingyuan Zhuomei Technology Co., Ltd. Ningbo Xingyuan Zhuomei Technology Co., Ltd. Summary Table of Non-operating Fund Occupation and Other Related Party Fund Transactions for 2025 Unit: Ten Thousand Yuan Category Related Party Nature of Occupation Reason for Occupation Year-end balance of occupied funds in 2025 Accumulated amount of funds occupied in 2025 (excluding interest) Interest on occupied funds in 2025 (if any) Accumulated amount repaid in 2025 Beginning balance of occupied funds in 2025 Company's accounting subject Related relationship with the listed company Holding shareholder, actual controller and its subsidiaries Non-operating occupation Non-operating occupation Non-operating occupation Non-operating occupation Non-operating occupation Non-operating occupation Non-operating occupation Subtotal Former holding shareholder, actual controller and its subsidiaries Subtotal Other related parties and their subsidiaries Subtotal Total Other related party fund transactions Category Related Party Nature of Transaction (operating or non-operating) Reason for Transaction Year-end balance of funds transacted in 2025 Accumulated amount of funds transacted in 2025 (excluding interest) Interest on funds transacted in 2025 (if any) Ac