JunHe LLP
Regarding
Torrance Precision Manufacturing (Jiangsu) Co., Ltd.
Initial Public Offering of Shares
and Listing on the ChiNext Market of the Shenzhen Stock Exchange
Legal Opinion
December 2025
Table of Contents
Definitions 2
Main Text 10
I. Approval and Authorization of this Offering and Listing 10
II. Subject Qualifications of the Issuer for this Offering and Listing 11
III. Substantive Conditions for this Offering and Listing 11
IV. Establishment of the Issuer 16
V. Independence of the Issuer 17
VI. Promoters and Shareholders 17
VII. Share Capital and Its Evolution 18
VIII. Business of the Issuer 19
IX. Related Party Transactions and Competition 19
X. Major Assets of the Issuer 20
XI. Major Creditor Rights and Debts of the Issuer 23
XII. Major Asset Changes and Acquisitions of the Issuer 25
XIII. Formulation and Amendment of the Articles of Association 26
XIV. Rules of Procedure and Standardized Operation of the Issuer's Shareholders' Meeting, Board of Directors, and Board of Supervisors 26
XV. Directors, Supervisors, and Senior Management of the Issuer and Their Changes 27
XVI. Taxation of the Issuer 28
XVII. Environmental Protection, Product Quality, and Technical Standards of the Issuer 29
XVIII. Use of Proceeds Raised by the Issuer 30
XIX. Business Development Objectives of the Issuer 32
XX. Litigation, Arbitration, or Administrative Penalties 32
XXI. Evaluation of Legal Risks in the Issuer's Prospectus 33
XXII. Other Issues Deemed Necessary by Counsel 34
XXIII. Conclusion 36
Definitions
In this Legal Opinion, unless the context otherwise requires, the terms listed in the left column have the meanings set forth in the right column. If the sum of the total and the sub-items in this Legal Opinion does not match due to rounding, it is caused by rounding: