Special explanation of non-operating fund occupation and other related fund transactions in 2025
Special explanation of non-operating fund occupation and other related fund transactions
Yuekang Pharmaceutical Group Co., Ltd. Rongcheng Special Number [2026] No. 200Z0340
Rongcheng Accounting Firm (Special General Partnership) Beijing, China
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Rongcheng Accounting Firm (Special General Partnership) Head Office: 1001-1 to 1001-26, 10th Floor, Building 1, No. 22 Fuchengmenwai Street, Xicheng District, Beijing (100037) TEL: 010-66001391FAX: 010-66001392 About Yuekang Pharmaceutical Group Co., Ltd. E-mail: [email protected] https://www.rsm.global/china/Special explanation on the occupation of non-operating funds and other related fund transactions
Rongcheng Special Number [2026] No. 200Z0340
All shareholders of Yuekang Pharmaceutical Group Co., Ltd.:
We accepted the entrustment and audited the consolidated and parent company balance sheets of Yuekang Pharmaceutical Group Co., Ltd. (hereinafter referred to as "Yuekang Pharmaceutical") on December 31, 2025, the consolidated and parent company income statements, the consolidated and parent company cash flow statements, the consolidated and parent company owner's equity changes statements, and the notes to the financial statements for 2025 in accordance with the Chinese Certified Public Accountants Auditing Standards, and on March 20, 2026 On the same day, an unqualified audit report No. Rongcheng Shenzi [2026] 200Z0685 was issued.
In accordance with the requirements of the China Securities Regulatory Commission's "Regulatory Guidelines for Listed Companies No. 8 - Regulatory Requirements for Capital Transactions and External Guarantees of Listed Companies" and the Shanghai Stock Exchange's "Self-Regulatory Guidelines for Companies Listed on the Science and Technology Innovation Board No. 7 - Matters Related to Annual Reports", the management of Yuekang Pharmaceutical has prepared the attached summary table of non-operating fund occupation and other related fund transactions of Yuekang Pharmaceutical Group Co., Ltd. in 2025 (hereinafter referred to as the "Summary Table"). It is the responsibility of the management of Yuekang Pharmaceutical to truthfully prepare and disclose the summary table to the outside world and ensure its authenticity, accuracy and completeness.
We checked the information contained in the summary table with the accounting information and the relevant content of the audited financial statements reviewed by the firm when we audited Yuekang Pharmaceutical's 2025 financial statements, and found no inconsistencies in all material aspects. Except for the audit procedures related to related party transactions performed in the audit of Yuekang Pharmaceutical's 2025 financial statements, we have not performed additional audit procedures on the information contained in the summary table. In order to better understand Yuekang Pharmaceutical's non-operating capital occupation and other related capital transactions, the attached summary table should be read together with the audited financial statements.
This special note is only for the purpose of disclosing the annual report of Yuekang Pharmaceutical and shall not be used for any other purpose.
Attachment: Summary table of non-operating fund occupation and other related fund transactions of Yuekang Pharmaceutical Group Co., Ltd. in 2025.
(This page has no text, but is the signature and seal page of the special statement on the occupation of non-operating funds and other related fund transactions of Yuekang Pharmaceutical Rongcheng Zizi [2026] 200Z0340.)
Rongcheng Accounting Firm Chinese Certified Public Accountants:
(Special General Partnership) Wang Yushou, Chinese Certified Public Accountant:
Zheng Lida China·Beijing Chinese Certified Public Accountant:
Li Simin March 20, 2026