Verification Opinion of Dongwu Securities Co., Ltd. on the Expected Daily Related Transactions of Good Material System (Suzhou) Co., Ltd. for 2026
Dongwu Securities Co., Ltd. (hereinafter referred to as "Dongwu Securities" or "Sponsor") is the sponsor for Good Material System (Suzhou) Co., Ltd. (hereinafter referred to as "Good Material" or "Company") in its initial public offering and listing on the Growth Enterprise Market. According to the relevant laws, regulations, and normative documents such as the "Administrative Measures for the Sponsorship of Securities Issuance and Listing," the "Shenzhen Stock Exchange Growth Enterprise Market Listing Rules (2025 Revision)," and the "Self-Regulatory Guidelines for Listed Companies No. 2 - Standardized Operations of Growth Enterprise Market Listed Companies (2025 Revision)," Dongwu Securities has conducted a verification of the expected daily related transactions for Good Material in 2026. The specific situation is as follows:
I. Basic Situation of Daily Related Transactions
(1) Overview of Daily Related Transactions
Good Material System (Suzhou) Co., Ltd. expects to engage in related transactions with its related party, Good New Materials (Deyang) Co., Ltd. (hereinafter referred to as "Good Deyang"), totaling no more than RMB 20 million for operational needs in 2026. On April 16, 2026, the Company held the fifth special meeting of independent directors (the second meeting of 2026) and the third meeting of the audit committee of the fifth board, where the proposal on the expected amount of daily related transactions for 2026 was approved. Furthermore, on April 17, 2026, the Company held the eighteenth meeting of the fifth board, where the same proposal was approved, with related director Mr. Zhu Haofeng abstaining from voting. According to the "Shenzhen Stock Exchange Growth Enterprise Market Listing Rules" and other relevant regulations, the expected related transactions for 2026 are within the board's approval authority and do not require submission to the shareholders' meeting for deliberation. These related transactions do not fall under the major asset restructuring circumstances as defined by the "Administrative Measures for Major Asset Restructuring of Listed Companies" and do not require approval from relevant departments.
(2) Expected Categories and Amounts of Daily Related Transactions
| Related Transaction Category | Related Party | Related Transaction Content | Pricing Principle | Contract Amount or Expected Amount | Amount Incurred as of April 17, 2026 | Amount Incurred Last Year |
|---|---|---|---|---|---|---|
| Purchase of goods, provision of services | Good New Materials (Deyang) Co., Ltd. | Insulation structural components | Market price | 1,500.00 | 328.01 | 948.37 |
| Sale of goods, provision of services | Good New Materials (Deyang) Co., Ltd. | Insulation boards | Market price | 500.00 | 0.00 | 30.44 |