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Special Explanation on Non-Operating Fund Occupation and Other Related Party Fund Transactions of Shanghai Jianfa Zhixin Medical Technology Group Co., Ltd.
Rongcheng Special Word [2026] 361Z0373
To all shareholders of Shanghai Jianfa Zhixin Medical Technology Group Co., Ltd.:
We were entrusted to audit the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements for the year 2025, the consolidated and parent company cash flow statements, the consolidated and parent company statements of changes in owners' equity, and the notes to the financial statements of Shanghai Jianfa Zhixin Medical Technology Group Co., Ltd. (hereinafter referred to as "Jianfa Zhixin Company") in accordance with Chinese Certified Public Accountants Auditing Standards. On April 17, 2026, we issued an unqualified opinion audit report with Rongcheng Audit Word [2026] 361Z0368.
In accordance with the requirements of the "Supervision Guidelines for Listed Companies No. 8 — Supervision Requirements for Listed Company Fund Transactions and External Guarantees" issued by the China Securities Regulatory Commission and the provisions of the "Shenzhen Stock Exchange GEM Listed Company Self-Regulatory Management Guide No. 1 — Business Handling" issued by the Shenzhen Stock Exchange, the management of Jianfa Zhixin Company has prepared the attached consolidated statement of non-operating fund occupation and other related party fund transactions for Shanghai Jianfa Zhixin Medical Technology Group Co., Ltd. for the year 2025 (hereinafter referred to as the "Consolidated Statement"). It is the responsibility of the management of Jianfa Zhixin Company to truthfully prepare and publicly disclose the Consolidated Statement and ensure its authenticity, accuracy, and completeness.
We have compared the information contained in the Consolidated Statement with the accounting materials and audited financial statements reviewed during our audit of Jianfa Zhixin Company's 2025 financial statements and found no material inconsistencies. In addition to the audit procedures related to related party transactions performed during the audit of Jianfa Zhixin Company's 2025 financial statements, we have not performed any additional audit procedures on the information contained in the Consolidated Statement. To better understand Jianfa Zhixin Company's non-operating fund occupation and other related party fund transactions, the attached Consolidated Statement should be read in conjunction with the audited financial statements.
The purpose of this special explanation is solely for disclosure in Jianfa Zhixin Company's annual report and shall not be used for any other purpose.
Attachment: Consolidated Statement of Non-Operating Fund Occupation and Other Related Party Fund Transactions of Shanghai Jianfa Zhixin Medical Technology Group Co., Ltd. for the Year 2025.
(This page has no content and is the signature and seal page for Rongcheng Special Word [2026] 361Z0373 Report of Shanghai Jianfa Zhixin Medical Technology Group Co., Ltd.)
Rongcheng Certified Public Accountants (Special General Partnership) Certified Public Accountant: Chen Fang [blank] Certified Public Accountant: Guo Yihui [blank] China · Beijing Certified Public Accountant: Wu Qiang [blank] April 17, 2026
Attachment: Shanghai Jianfa Zhixin Medical Technology Group Co., Ltd. Consolidated Statement of Non-Operating Fund Occupation and Other Related Party Fund Transactions for the Year 2025
Unit: Ten Thousand Yuan