麦加芯彩: 瑞银证券有限责任公司关于麦加芯彩新材料科技（上海）股份有限公司变更部分募投项目实施方式并调整内部投资结构的核查意见

Core Viewpoint - The company, Megachip New Materials Technology (Shanghai) Co., Ltd., is changing the implementation method of part of its fundraising projects and adjusting its internal investment structure to enhance operational efficiency and marketing effectiveness [5][8]. Fundraising Overview - The company successfully issued 27,000,000 shares at a price of RMB 58.08 per share, raising a total of RMB 1,568,160,000. After deducting underwriting fees and other expenses, the net amount raised was RMB 1,433,768,189.41, with actual funds received amounting to RMB 1,453,525,120 [2][4]. Project Investment Plans - The planned investment projects include: - New annual production of 70,000 tons of high-performance coatings: RMB 43,000,000 - Headquarters and R&D center in Jiading: RMB 15,000,000 - Intelligent warehousing construction: RMB 5,553,470 - Marketing and service network construction: RMB 4,205,510 - Supplementing working capital: RMB 25,000,000 - Total planned investment: RMB 92,758,980 [4][5]. Changes in Project Implementation - The company plans to change the implementation method of the "Marketing and Service Network Construction Project" by canceling domestic and overseas site expenses and equipment purchases, while increasing personnel and travel expenses [6][7]. - The project will focus on establishing regional sales service teams at the headquarters and subsidiary in Zhuhai, rather than setting up fixed marketing points in various regions [6][7]. Reasons for Adjustments - The adjustments are made to improve efficiency and flexibility in marketing and service operations, as the previous plan of establishing fixed points was found to be limiting [6][7]. - The company will utilize its own funds for overseas sales activities instead of relying on raised funds due to challenges in cross-border payments and regulatory compliance [7]. Impact of Changes - The changes do not alter the total amount of fundraising or the intended use of funds, ensuring that shareholder interests are not compromised [8][9]. - The adjustments are expected to enhance the efficiency of fund usage and align with the company's strategic development goals [8][9]. Approval Process - The adjustments were approved by the company's board on August 20, 2025, and will be submitted for shareholder approval [9]. Sponsor's Verification Opinion - The sponsor, UBS Securities, has reviewed the changes and found them compliant with relevant regulations, confirming that the adjustments will not affect the normal execution of the fundraising investment plan [9].