Baike Biotechnology: Special audit report on the summary table of non-operating capital occupation and other related capital transactions of Changchun Baike Biotechnology Co., Ltd
DATE:  Apr 21 2025

About Changchun Baike Biotechnology Co., Ltd

Occupation of non-operating funds and other related capital transactions

Special audit report of the summary table

Table of Contents

1. Special audit report

2. Schedule

Entrusting unit: Changchun Baike Biotechnology Co., Ltd

Audit unit: Dahua Certified Public Accountants (Special General Partnership)

Contact number: 86 (10) 58350011

All shareholders of Changchun Baike Biotechnology Co., Ltd.:

We were commissioned to audit Changchun Baike Biotechnology in accordance with the Practice Standards of Chinese Certified Public Accountants

The 2024 annual financial statements of the company including December 31, 2024

The consolidated and parent balance sheet, the consolidated and parent income statement, the consolidated and parent company cash flow statement and the consolidated and parent company's statement of changes in shareholders' equity for 2024 and the notes to the financial statements, and issued the audit report of Dahua Shen Zi [2025] No. 0011006938 unqualified opinion on April 17, 2025.

In accordance with the provisions of the "Guidelines for the Supervision of Listed Companies No. 8 - Regulatory Requirements for Capital Transactions and External Guarantees of Listed Companies" (CSRC Announcement [2022] No. 26) issued by the China Securities Regulatory Commission and the "Self-Regulatory Guidelines for Listed Companies on the Shanghai Stock Exchange No. 2 - Business Handling" and "Self-Regulatory Guidelines for Listed Companies on the Science and Technology Innovation Board No. 7 - Annual Report Related Matters" issued by the Shanghai Stock Exchange, the 2024 report prepared by Baike Biotech A special explanation shall be issued for the annual summary table of the occupation of non-operating funds and other related capital transactions (hereinafter referred to as the "summary table").

It is the responsibility of the management of Baike Biotech to truthfully compile and disclose the summary table and ensure its authenticity, legitimacy and integrity. We have reconciled the information contained in the summary statements with the accounting information and audited financial statements that we reviewed in our audit of Baike Biotech's 2024 financial statements and found no inconsistencies in all material respects. We did not perform additional audit procedures on the information contained in the summary statements, other than the audit procedures related to related party transactions performed in the audit of the 2024 financial statements of Baike Biopharma. In order to better understand the capital occupation of the controlling shareholder and other related parties in 2024, the attached summary table should be read together with the audited financial statements.

This special statement is issued by us in accordance with the requirements of the China Securities Regulatory Commission and its dispatched agencies and the Shanghai Stock Exchange, and shall not be used for other purposes. The consequences caused by improper use are not related to the certified public accountants and accounting firms that perform this business.

Attachment: Summary table of non-operating capital occupation and other related capital transactions of Changchun Baike Biotechnology Co., Ltd. in 2024

Schedule 2

About Changchun Baike Biotechnology Co., Ltd

2024 Non-operating Funds Occupation and Other Related Funds

Unit: 10,000 yuan

2024 2024

Non-operating funds accounted for Capital occupier Occupier and listed listed company 2024 Occupation Cumulative Occupied funds 2024 2024 Occupancy formation

With the name of the company's related related accounting will initial occupied capital incurred interest repayment accumulated final occupied capital reason nature of occupation

Account Balance (excluding interest (if any) Amount incurred Balance

information)

Non-Commercial

The current major shareholder and its attachments

It is an enterprise and is not a business operation

occupation

Subtotal/////

Non-Commercial

Former major shareholders and their attachments

It is an enterprise and is not a business operation

occupation

Subtotal/////

Total/////

2024 2024

Other related funds to the fund correspondent The correspondent and the listed company 2024 Cumulative current funds 2024 2024 Current

Name Company Relationship Accounting Initial Transactions Amount Interest Repayment Accumulated Closing Transactions Reason Nature of Transactions

Account Balance (excluding interest (if any) Amount of Amount Incurred Balance

information)

Operational towards

Major shareholders and their affiliates

Business Nature

come

Subsidiaries of listed companies Jilin Huikang Biotechnology Subsidiaries and other receivables 33,833.69 5,596.43 39,430.12 Non-operating

The company and its subsidiary, Pharmaceutical Co., Ltd., are responsible for the exchange of legal person funds

Non-Commercial

Associated with natural person exchanges

Non-Commercial

dealings

Non-Commercial

Other related parties and their dealings

Affiliates are non-operating

dealings

Total / / / 33,833.69 5,596.43 39,430.12 / /

Dahua Certified Public Accountants (Special General Partnership) Chinese Certified Public Accountant: Mou Lijuan

China · Beijing Chinese Certified Public Accountant: Cui Hongzhi

April 17, 2025

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