Luoxin Pharmaceutical: Special audit instructions on the occupation of non-operating funds and other related fund transactions
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1. Special items on the occupation of non-operating funds and other related fund transactions
Audit Instructions…………………………………………… Pages 1-2
Summary table of non-operating fund occupation and other related fund transactions………………Page 3
Attachments……………………………………………………………… Pages 4-7
(1) Copy of the firm’s business license……………………………………Page 4
(2) Copy of the firm’s practicing certificate……………………………………Page 5
(3) Copy of Certified Public Accountant’s Practice Certificate………………Page 6-7
Occupation of non-operating funds and other related fund transactions
Special audit instructions
Tianjian Shen [2026] No. 6-369
All shareholders of Luoxin Pharmaceutical Group Co., Ltd.:
We accepted the entrustment and audited the 2025 financial statements of Luoxin Pharmaceutical Group Co., Ltd. (hereinafter referred to as Luoxin Pharmaceutical Company), including the consolidated and parent company balance sheets on December 31, 2025, the consolidated and parent company income statements, consolidated and parent company cash flow statements, consolidated and parent company owner's equity changes statements, and notes to the financial statements for 2025, and issued an audit report. On this basis, we audited the attached 2025 "Summary Table of Non-Operating Fund Occupation and Other Related Fund Transactions" (hereinafter referred to as the summary table) prepared by the management of Luoxin Pharmaceutical Company.
1. Restrictions on report users and purpose of use
This report is only used for the disclosure of Luoxin Pharmaceutical Company's annual report and may not be used for any other purpose. We agree to use this report as a necessary document for the annual report of Luoxin Pharmaceutical Company, and submit it together with other documents and disclose it to the public.
In order to better understand the non-operating fund occupation and other related fund transactions of Luoxin Pharmaceutical Company in 2025, the summary table should be read together with the audited financial statements.
2. Responsibilities of management
The responsibility of the management of Luoxin Pharmaceutical Company is to provide true, legal and complete relevant information, in accordance with the "Supervisory Guidelines for Listed Companies No. 8 - Supervisory Requirements for Capital Transactions and External Guarantees of Listed Companies" (China Securities Regulatory Commission Announcement [2022] No. 26) and the "Shenzhen Stock Exchange Self-Discipline Supervision Guidelines for Listed Companies No. 1" No. - Business Processing (Revised in 2026)" (Shenzhen Securities [2026] No. 134) prepare a summary table and ensure that its content is true, accurate and complete, and does not contain false records, misleading statements or major omissions.
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3. Responsibilities of Certified Public Accountants
Our responsibility is to issue special audit opinions on the summary table prepared by the management of Luoxin Pharmaceutical Company based on the implementation of the audit work.
4. Work Overview
Our audit was conducted in accordance with the Chinese Practice Standards for Certified Public Accountants. The Practice Standards for Certified Public Accountants in China require us to plan and implement audit work to obtain reasonable assurance as to whether there are no material misstatements in the audit target information. During the audit, we implemented procedures we considered necessary, including verification of accounting records. We believe that our audit provides a reasonable basis for our opinion.
5. Audit conclusion
We believe that the summary table prepared by the management of Luoxin Pharmaceutical Company complies in all material aspects with the "Supervisory Guidelines for Listed Companies No. 8 - Supervisory Requirements for Capital Transactions and External Guarantees of Listed Companies" (China Securities Regulatory Commission Announcement [2022] No. 26) and the "Shenzhen Stock Exchange Self-Regulatory Supervision Guidelines for Listed Companies No. 1" No.—Business Management (2026 Revision)" (Shenzhen Stock Exchange [2026] No. 134) truthfully reflects the occupation of non-operating funds and other related capital transactions of Luoxin Pharmaceutical Company in 2025.
Tianjian Certified Public Accountants (Special General Partnership) Chinese Certified Public Accountants:
Hangzhou, China Chinese Certified Public Accountant:
April 21, 2026
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This copy is only for attachment to the Tianjian Shen [2026] No. 6-369 report of Luoxin Pharmaceutical Group Co., Ltd. to prove that Tianjian Accounting Firm (Special General Partnership) operates legally. It is invalid for other uses and may not be spread without authorization.
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This copy is only for attachment to the Tianjian Shen [2026] No. 6-369 report of Luoxin Pharmaceutical Group Co., Ltd. to prove that Tianjian Accounting Firm (Special General Partnership) has the legal qualifications to practice. It is invalid for other uses and may not be transmitted without authorization.
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This copy is only for attachment to the Tianjianshen [2026] No. 6-369 report of Luoxin Pharmaceutical Group Co., Ltd. to prove that Fan Dong is a Chinese certified public accountant. It is invalid for other purposes and may not be disseminated without authorization.
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This copy is only for attachment to the Tianjianshen [2026] No. 6-369 report of Luoxin Pharmaceutical Group Co., Ltd. to prove that Sun Zhihui is a Chinese certified public accountant. It is invalid for other purposes and may not be spread without authorization.
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