GEM: Summary table of non-operating fund occupation and other related fund transactions in the first half of 2026
Summary table of non-operating fund occupation and other related fund transactions of GEM Co., Ltd. in the first half of 2026
Prepared by: GEM Co., Ltd. Unit: 10,000 yuan
The relationship between the occupier and the listed company Accounting for listed company accounting Capital occupied at the beginning of 2026 Cumulative capital occupied in the first half of 2026 Capital occupied in the first half of 2026 Accumulated repayment in the first half of 2026 Occupied on June 30, 2026
Occupation of non-operating funds Name of the party occupying the funds Reason for occupation Nature of occupation
Related relationship Account balance Amount incurred (excluding interest) Interest on funds (if any) Amount incurred Fund balance
Controlling shareholder, actual control
people and their affiliated companies
Subtotal — — — — — — — — — — —
Former controlling shareholder, actual controlling shareholder
Co., Ltd. and its affiliated companies
Subtotal — — — — — — — — — — —
Other related parties and their subsidiaries
enterprise
Subtotal — — — — — — — — — — — Total — — — — — — — — — — —
Other related capital transactions Name of fund counterparty
Relationship between the counterparty and the listed company Accounting for listed company accounting Funds occupied at the beginning of 2026 Accumulated funds occupied in the half-year of 2026 Funds occupied in the half-year of 2026 Accumulated repayments in the half-year of 2026 Occupied on June 30, 2026
Reasons for the transaction Nature of the transaction
Related relationship Account balance Amount incurred (excluding interest) Interest on funds (if any) Amount incurred Fund balance
Controlling shareholder, actual control
people and their affiliated companies
Subsidiaries of listed companies and
its affiliated companies
Zhejiang Dewei Cemented Carbide Manufacturing Co., Ltd. Associate of a listed company Accounts receivable 40.00 712.20 709.96 42.24 Sales money Operating transactions Chongyi Zhangyuan Tungsten Industry Co., Ltd. Associate of a listed company Accounts receivable 28.60 65,826.44 65,835.12 19.92 Sales money Operating transactions Fu'an Guolong Nanomaterials Co., Ltd. Associate of a listed company Accounts receivable 2,256.16 445.65 2,455.63 246.19 Sales amount Operating transactions PT.GREEN ECO NICKEL Associate of a listed company Accounts receivable 8,980.97 447.65 8,533.32 Sales amount Operating transactions with other related parties and their subsidiaries PT. ESG NEW ENERGY MATERIAL Associates of listed companies Accounts receivable 185.42 185.42 - Sales payments Operating transactions Zhejiang Weiming Shengqing Energy New Materials Co., Ltd. Associates of listed companies Accounts receivable 8,665.00 3,308.66 3,293.36 8,680.30 Sales amount Operating transactions Hunan Jinfuli New Energy Co., Ltd. Associate of a listed company Accounts receivable 1,612.62 1,059.60 1,284.08 1,388.14 Sales amount Operating transactions PT.GREEN ECO NICKEL Associate of a listed company Other receivables 35,258.85 1,810.62 1,300.14 38,369.61 Fund lending Non-operating transactions PT. ESG NEW ENERGY MATERIAL Associates of listed companies Other receivables 3,816.42 3,816.42 - Security deposit Operating transactions Jingmen Lushuiyuan Wastewater Treatment Co., Ltd. Associates of listed companies Other receivables 3,941.87 3,606.46 120.67 7,427.66 Sales money Operating transactions
Total —— —— —— 64,785.91 76,769.63 1,300.14 78,148.31 64,707.38 —— ——
Legal representative: Xu Kaihua Person in charge of accounting work: Mu Mengang Head of accounting department: Mu Mengang