Earnings release
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Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this announcement, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this announcement. CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ (A joint stock company incorporated in the People ’s Republic of China with limited liability) (Stock Code: 1763) ANNOUNCEMENT OF INTERIM RESULTS FOR THE SIX MONTHS ENDED 30 JUNE 2026 The board (the “Board”) of directors (the “Directors ” and each a “Director ”) of China Isotope & Radiation Corporation (the “Company ” or “CIRC”, together with its subsidiaries, the “Group” or “we”) is pleased to announce the unaudited condensed consolidated financial statements of the Group for the six months ended 30 June 2026 (the “first half of 2026 ” or the “Reporting Period ”) together with the unaudited comparative figures for the same period of 2025, as follows. PUBLICATION OF RESULTS ANNOUNCEMENT AND INTERIM REPORT This announcement has been published on the websites of the Stock Exchange (www.hkexnews. hk) and the Company (www.circ.com.cn). The Company will publish the interim report for the six months ended 30 June 2026 on the above websites at the same date. By order of the Board China Isotope & Radiation Corporation Chairman Xiao Yafei Beijing, the PRC, 28 August 2026 As at the date of this announcement, the Board comprises Mr. Xiao Yafei and Ms. Huo Yingying as executive Directors; Mr. Chen Zan, Mr. Ding Jianmin, Mr. Zhang Guoliang and Ms. Chang Jinyu as non-executive Directors; and Mr. Poon Chiu Kwok, Ms. Chen Jingshan, Mr. Lu Chuang and Mr. An Rui as independent non-executive Directors.
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ʮ̡ᔊʧ Corporate Profile 2 ࣘ Corporate Information 4 ᙑ່ Definitions 10 ԫɓᚎ Highlights of the Year 14 ࠅ Financial Highlights 23 ؓ Management Discussion and Analysis 25 ࣘ Corporate Governance Report and Other Information 75 ᄲቡజѓ Review Report 83 ڌ Consolidated Balance Sheet 85 ڌ Parent Company Balance Sheet 89 ڌ Consolidated Profit Statement 92 ڌ Parent Company Profit Statement 95 ڌ Consolidated Cash Flow Statement 97 ڌ Parent Company Cash Flow Statement 99 ڌ Consolidated Statement of Changes in Equity 101 ڌ Parent Company Statement of Changes in Equity 103 ൗ Notes to Financial Statements 105 ͦ CONTENTS
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2 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 CORPORATE PROFILE ʮ̡ᔊʧ ΅˾ᇁj 17631983 Ά ʈ 3,655 ɛ ࿚Ї2026 ϋ6 ˜ 30 ˚ d2018 ϋ7 ˜6ɪ ̹f ҦஔᏐ͜Бุଉঁ 43 ϋd ҦஔᏐ͜ପ ࣨ ੰʕ ΝЗ९ { ᔼኪ༆Ӕ˙ ࢛ ๕ʿᏐ ๕ { ፧Ꮠ ፧Ꮠ͜ପุᗡ d̺̋҅ΝЗ ΝЗ९ʈุᏐ͜ Ҧஔί͏ჯਹһ ፄΥf ᐕ͜ e҇९խं༊᜕ᖹଷʿ༊ᄃ ๕ ႊ፧१ ਕ ᐕༀ௪Զ ׳ ᐕӻ୕ ٙ ˏආeऊʷeіϗʿΎ௴อfஷཀІ˴ ౽ঐʷ ཋ-60ᐕӻ ୕ Тီɠ fʕΝ፧ӻΌਬɓՈ௪ ፧Ꮠ͜Όପุ ᗡΆุdପุᅼʫୋɧf Founded in 1983, China Isotope & Radiation Corporation (stock code: 1763, “CIRC ”) is a leading enterprise in isotope and irradiation application in the PRC with 3,655 employees (as of 30 June 2026), and was listed on the Main Board of the Stock Exchange on 6 July 2018. With 43 years of experience in the nuclear technology application industry, CIRC serves as the nuclear technology application industry platform for China National Nuclear Corporation. It is a pioneer in the innovative application of nuclear technology, a driving force behind the development of the nuclear technology application industry, and a practitioner of the “Healthy China ” strategy. The Company continues to expand the “nuclear medical industrial chain ” spanning from isotopes { nuclear medicines, nuclear medical equipment { comprehensive nuclear medicine solutions, the “radioactive sources and application industrial chain ” spanning from isotopes { radioactive sources { equipment with radioactive source { testing services, and the “irradiation application industrial chain ” spanning from isotopes { radioactive sources { irradiation application. The Company accelerates the development of industrial chain of “stable isotope industrial application ” from isotopes { industrial application, to promote the faster, better and more extensive integration of nuclear technology into the national economy. CIRC is the largest manufacturer of imaging diagnostic and therapeutic radiopharmaceuticals, Urea Breath Test (UBT) kits and analyzers in China; the largest and most complete manufacturer of radioactive source products in China; and the only service provider in China that covers the entire process of site selection, design, source supply and decommissioning of irradiation stations. CIRC has entered the field of high-end radiotherapy equipment in cooperation with one of the world ’s top three radiotherapy equipment suppliers, U.S. Accuray, focusing on the introduction, digestion, absorption and re-innovation of high-end radiotherapy equipment, such as TomoTherapy system and radiosurgery robots. Through independent innovation, it has successfully developed a new fully domestically developed intelligent Cobalt-60 Gamma-ray Stereotactic Radiotherapy System (Gamma Knife). CIRC is the only enterprise in China with a complete industrial chain of “source, equipment, station and application ” for irradiation application, with the third largest industrial scale in China.
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3 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 CORPORATE PROFILE (CONTINUED) ʮ̡ᔊʧᚃ ʮ̡ʊҖϓ 37ၣഖ̺҅d ኹϞ7ਕᔼᐕዚ൴ ཀ1.8ڐ7000 ຬɛd ๕ண௪ 4ຬቱ̨f2023 ϋd ᕐᑮૅᓙ ۜTomo C ͍όІ˴ҭඎ͛ପf ۨ ɖϓdʊ f ۜ ਕঐɢe ਖ਼ุྼ ਗ਼˸ ٰ e ɓ ਕԶᏐණྠd˸ ҦஔᏐ͜ପ ุආӉ্ᘠΝ፧ɢඎe࿎ᜑ̯Άዄf The Company has formed a network of 37 pharmaceutical centers, with 7 R&D and production bases, serving more than 18,000 medical institutions, serving nearly 70 million people annually, and supplying more than 40,000 sets of ancillary radioactive source equipment. In 2023, Tomo C, a new type of first domestic double helix tomotherapy product in China ’s high-end healthcare field, was independently produced in large quantities. In recent years, CIRC has accounted for nearly 70% of the large-scale Class A radiotherapy equipment approved to be equipped by the National Health Commission, making it the No. 1 brand of Class A radiotherapy equipment. Looking forward, CIRC will continue to iterate and optimize its product supply system, develop high-quality end-to-end service capabilities, and create integrated comprehensive solutions, building a solid barrier for the public ’s lives, health and safety with its hardcore professional expertise. We will adopt higher standards, stricter requirements and more practical measures to repay our shareholders ’ trust, meet our customers ’ needs, support employees ’ growth and fulfil our social responsibilities. We remain unwavering in our commitment to accelerating the development of a world-class provider specializing in nuclear technology application products and services, contributing to the Healthy China strategy and the progress of the nuclear technology application industry with practical action and tangible achievements, while highlighting the responsibility of a central enterprise.
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4 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 CORPORATE INFORMATION ࣘ Τ၈ ʮ̡ ᔊ၈jʕΝ፧ ˖Τ၈ China Isotope & Radiation Corporation* ൗ̅፬ԫஈ ʕ̏ԯ̹ऎὅਜᅀ၉ʕ 661ᅽ 418܃ ʕᐼ፬ԫஈ ʕ̏ԯ̹ऎὅਜᅀ၉ʕ 66 ᐄุήᓃ ಥ ზᝄҎฐ༸33 лɓಂ19ᅽ1928܃ ԫึ ੂБԫ ᎍɾɻ 2026 ϋ5˜26˚ᗘ 2026 ϋ8˜28˚ᗘ LEGAL NAME OF THE COMPANY ʮ̡ (Abbreviation: ʕΝ፧ ) ENGLISH NAME OF THE COMPANY China Isotope & Radiation Corporation* REGISTERED OFFICE Room 418, South 4th Floor Building 1, No. 66 Changwa Middle Street Haidian District Beijing, the PRC HEAD OFFICE IN THE PRC No. 66 Changwa Middle Street Haidian District Beijing, the PRC PRINCIPAL PLACE OF BUSINESS IN HONG KONG Room 1928, 19th Floor, Lee Garden One No. 33 Hysan Avenue, Causeway Bay Hong Kong BOARD OF DIRECTORS Executive Directors Mr. Xiao Yafei (Chairman of the Board) Ms. Huo Yingying Ms. Ma Xiaoyu (resigned on 26 May 2026) Mr. Zhang Junqi (resigned on 28 August 2026)
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5 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 CORPORATE INFORMATION (CONTINUED) ᚃ ੂБԫ ᗎ͛ ͏͛ ɾɻ 2026 ϋ6˜18˚ᐏ։ ੂБԫ ͛ ౻ഛɾɻ ጅᕋ͛ τቚ͛ ึ ึ ጅᕋ͛ ᗎ͛ ึ ͛ ጅᕋ͛ ึ ౻ഛɾɻ ͛ Non-executive Directors Mr. Chen Zan Mr. Ding Jianmin Ms. Chang Jinyu Mr. Zhang Guoliang (appointed on 18 June 2026) Independent Non-executive Directors Mr. Poon Chiu Kwok Ms. Chen Jingshan Mr. Lu Chuang Mr. An Rui THE COMMITTEES UNDER THE BOARD Audit and Risk Management Committee Mr. Poon Chiu Kwok (Chairman) Mr. Lu Chuang Mr. Chen Zan Nomination Committee Ms. Chen Jingshan (Chairwoman) Mr. Poon Chiu Kwok Mr. Lu Chuang Remuneration and Appraisal Committee Mr. Lu Chuang ( Chairman) Ms. Chen Jingshan Mr. Xiao Yafei
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6 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 CORPORATE INFORMATION (CONTINUED) ᚃ Strategy Committee Mr. Xiao Yafei (Chairman) Mr. Chen Zan Mr. Ding Jianmin Mr. An Rui Mr. Zhang Junqi (resigned on 28 August 2026) Legal Affairs Committee Mr. Xiao Yafei (Chairman) Ms. Chen Jingshan Mr. Poon Chiu Kwok Mr. Chen Zan Mr. Zhang Guoliang (appointed on 18 June 2026) Ms. Ma Xiaoyu (resigned on 26 May 2026) ึ ᗎ͛ ͏͛ τቚ͛ 2026 ϋ8˜28˚ᗘ ึ ౻ഛɾɻ ͛ ᗎ͛ 2026 ϋ6˜18˚ᐏ 2026 ϋ5˜26˚ᗘ
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7 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 CORPORATE INFORMATION (CONTINUED) ᚃ ึ 2026 ϋ8˜28˚ᗘ ጅᕋ͛ τቚ͛ 2026 ϋ5˜26˚ᗘ 2026 ϋ6˜18˚ᐏ։ ɛ ͛ ڌ Ҝɾɻ ᗫӸѸɾɻ ࣣ Ҝɾɻ ᗫӸѸɾɻ ࢪ ౷ஷΥྫ Science and Technology Innovation Committee Mr. Xiao Yafei (Chairman) Mr. Zhang Junqi (resigned on 28 August 2026) Mr. Lu Chuang Mr. An Rui Ms. Ma Xiaoyu (resigned on 26 May 2026) Mr. Zhang Guoliang (appointed on 18 June 2026) LEGAL REPRESENTATIVE Mr. Xiao Yafei AUTHORISED REPRESENTATIVES Ms. Wang Cangren Ms. Kwan Sau In JOINT COMPANY SECRETARIES Ms. Wang Cangren Ms. Kwan Sau In AUDITOR ShineWing Certified Public Accountants LLP
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8 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 CORPORATE INFORMATION (CONTINUED) ᚃ LEGAL ADVISORS As to Hong Kong Law Haiwen & Partners LLP Suites 601-602 & 610-616, 6/F, One International Finance Centre 1 Harbour View Street, Central Hong Kong China As to PRC Law Beijing Dhh Law Firm 11/12F, Tower C, Yintai Center No. 2 Jianguomenwai Avenue, Chaoyang District Beijing PRC PRINCIPAL BANK Industrial and Commercial Bank of China, Chang ’an Branch No.Yi 6, Xuannei Street, Xicheng District Beijing PRC H SHARE REGISTRAR Computershare Hong Kong Investor Services Limited Shops 1712-1716, 17th Floor Hopewell Centre, 183 Queen ’s Road East Wanchai Hong Kong ᚥਪ ܛج பΥྫ ʕ ಥ ʕᐑಥ౻1 ፄʕː1ಂ6ᅽ 601-602 ʿ610-616܃ ܛج ה ʕ ̏ԯ̹ ̮ɽ 2 ̏ԯვइʕːCࢭ11/12 ᄴ ԸვБ τ˕Б ʕ ̏ԯ ʫɽɔ 6 H΅ཀ˒೮াஈ ʮ̡ ಥ ᝄ˺ ؇183 Υձʕː 17ᅽ1712-1716 ⧕
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9 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 CORPORATE INFORMATION (CONTINUED) ᚃ ΅˾ 1763 ༔ ਖ਼ᇞj86 10 68516810 ෂॆj86 10 68512374 ၣ१j www.circ.com.cn ཥඉjir@circ.com.cn ɪ̹˚ಂ 2018 ϋ7˜6˚ STOCK CODE 1763 INVESTORS ’ ENQUIRIES Investors ’ hotline: 86 10 68516810 Fax: 86 10 68512374 Website: www.circ.com.cn E-mail: ir@circ.com.cn LISTING DATE 6 July 2018
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10 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 DEFINITIONS ᙑ່ ۆ Articles of Association ” the Articles of Association of China Isotope & Radiation Corporation ึ “EGM” the extraordinary general meeting of the Company ͉ʮ̡ԫึ “Board ” or “Board of Directors ” the Board of Directors of the Company ึ “Audit and Risk Management Committee ” audit and risk management committee of the Board ึ “Nomination Committee ” nomination committee of the Board ึ “Remuneration and Appraisal Committee ” remuneration and appraisal committee of the Board ึ “Strategy Committee ” strategy committee of the Board ึ “Legal Affairs Committee ” legal affairs committee of the Board ึ “Science and Technology Innovation Committee ” science and technology innovation committee of the Board Ϟɛ “Shareholder(s) ” holder(s) of the Share(s) of the Company ͉ʮ̡ԫ “Directors ” the directors of the Company
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11 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 DEFINITIONS (CONTINUED) ᙑ່ᚃ ʮ̡ “CNNC” China National Nuclear Corporation Ӻ৫ “CIAE” China Institute of Atomic Energy ৫ “NPIC” Nuclear Power Institute of China ʮ̡ “CNNC Capital ” CNNC Capital Holdings Limited பʮ̡ “CNNCFC ” CNNC Finance Company Limited ʮ̡ “CNNC Financial Leasing ” CNNC Financial Leasing Co., Ltd. ̬0̬0ʮ̡ “CNNC 404 ” CNNC 404 Company Limited Υྫ “CNNC Fund ” Beijing CNNC Industry Investment Fund (LLP) ʮ̡ “CNNC Hainan Nuclear Power ” CNNC Hainan Nuclear Power Co., Ltd. ʮ̡ “Zhonghe Headway ” Shenzhen Zhonghe Headway Bio-Sci & Tech Co., Ltd. ʮ̡ “HTA” HTA Co., Ltd. ʮ̡ “CNGT” Chengdu Gaotong Isotope Co., Ltd. (CNNC)
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12 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 DEFINITIONS (CONTINUED) ᙑ່ᚃ ʮ̡ “CNNCHE ” CNNC High Energy Equipment (Tianjin) Co., Ltd. ʮ̡ “CNNC Qinshan Isotope ” CNNC Qinshan Isotope Co., Ltd. ʮ̡ “CNNC Irradiation ” CNNC Irradiation (Guangdong) Technology Co., Ltd. ʮ̡ “CNNC Tongxing ” CNNC Tongxing (Zhejiang) Nuclear Technology Co., Ltd. பʮ̡ “CNNC Accuray ” CNNC Accuray (Tianjin) Medical Technology Co., Ltd. ʮ̡ “CNNC Chengying ” CNNC Chengying (Xi ’An) Medical Equipment Co., Ltd. ج Company Law ” the Company Law of the People ’s Republic of China EPCண “EPC” engineering, procurement and construction ᙮ʮ̡ “Group ” or “our Group ” the Company and its subsidiaries from time to time Hɛ͏࿆ 1.00΅ ɪ̹ʿ൯ር “H Share(s) ” Overseas listed foreign shares in the ordinary share capital of the Company with a nominal value of RMB1.00 each, which are to be subscribed for and traded in HK dollars and have been approved for the granting of listing, and permission to deal, on the Stock Exchange ࿆ಥʩʿಥ̀ “HK$” or “HK dollars ” Hong Kong dollars and cents, respectively, the lawful currency of Hong Kong ਜ “Hong Kong ” or “HK” Hong Kong Special Administrative Region of the PRC ܸ2026 ϋ8˜28 ˚ “Latest Practicable Date ” 28 August 2026
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13 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 DEFINITIONS (CONTINUED) ᙑ່ᚃ ܸ2018 ϋ7˜6˚dHɪ̹ʘ˚ “Listing Date ” 6 July 2018, being the date on which the H Shares are listed on the Stock Exchange “Listing Rules ” the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited “Model Code ” the Model Code for Securities Transactions by Directors of Listed Issuers ࿚Ї2026 ϋ6˜30˜ “Reporting Period ” the six months ended 30 June 2026 ࿆ɛ͏࿆ “RMB” Renminbi, the lawful currency of the PRC ఊЗяΐdʱʔ ʍઋ ΐᐼᕘ ߧה Rounding ” In this report, where information is presented in hundreds, thousands, ten thousands, millions or hundred millions, certain amounts of less than one hundred, one thousand, ten thousand, one million or hundred million, as the case may be, have been rounded to the nearest hundred, thousand, ten thousand, million or hundred million, respectively. Amounts presented as percentages have, in certain cases, been rounded to the nearest tenth or hundredth of a percent. Any discrepancies in any table or chart between totals and sums of amounts listed therein are due to rounding Էୋ 571˸Չ˼ ҷ “SFO” the Securities and Futures Ordinance (Chapter 571 of the Laws of Hong Kong), as amended, supplemented or otherwise modified from time to time ʮ̡ “Stock Exchange ” The Stock Exchange of Hong Kong Limited %ϵʱˢ “%” per cent
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14 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 HIGHLIGHTS OF THE YEAR ԫɓᚎ ࢝ 6 ϓdԨϓ̌ᐏҭ፧ ݲ ೯͛ ϓҳପfਿή̙͛ପ൴ཀ 70 ๕ ᅼਗ਼൴ཀ 10d̙ၚቇৣʈุe ኪ Бุ৷ሯ ღf d᙮ ࢝GMPfஷ ࢛׳ٙ ͛ପঐɢձҦஔঐɢdһλ ٙࠦ ΝЗ९̹ఙԶᏐf dʊ ͛ପ ʦϋϋʫ͍όҳପf͉ධͦ ਗ਼ஷ ཀʕGMP d˸ʿFDA cGMP eWHO e EMEA ഃყႩᗇf ܓ13 COணධͦ ܔ ܓ13CO ணd ࣘ13CO ΝЗ९ ೯ձ͛ପҦஔঐɢf PROGRESS OF KEY PROJECTS OF PRODUCTION CAPACITY CONSTRUCTION In June, the second phase of the radioactive sources R&D and production base of CNGT, a subsidiary of CIRC, was completed, and the additional items under its radiation safety license were successfully approved, marking the full completion and commencement of operation of Asia ’s largest and most comprehensive R&D and production base for sealed radioactive sources. The base is capable of producing high-quality radioactive source products comprising over 70 nuclides, with an annual production capacity exceeding 100,000 units. It can precisely meet the application requirements across multiple sectors, including industry, agriculture, medicine, resource exploration, ecological environment and scientific research, thereby providing a reliable supply of domestic radioactive sources to support high-quality development across all industries. The North China medical base project entered the licensing phase, and the local drug regulatory authority conducted on-site GMP compliance inspections. The construction of this project will further enhance CIRC ’s production capacity and technical capabilities in the field of radioisotope drugs, better meet regulatory requirements regarding production quality, safety and environmental protection, and ensure the supply of radioisotopes to the market. The East China medical base project entered the licensing phase and already obtained production licenses for radiopharmaceuticals on production lines for fluorine, technetium and strontium, with schedule to commence formal production this year. This project is designed to meet internationally advanced standards and, upon completion, will obtain China GMP certification as well as international certifications such as FDA cGMP, WHO and EMEA. The Phase II project of high-abundance 13CO gas enrichment in Tongcheng, Anhui was in steady progress according to the construction schedule. Upon completion, this project will become China ’s first production base with tonnage-level capacity for high-abundance 13CO gas. The implementation of this project will increase the production of 13CO gas, a key raw material in the urea breath test industry, and further enhance China ’s technical capabilities in the research, development and production of stable isotope products.
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15 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 HIGHLIGHTS OF THE YEAR (CONTINUED) ԫɓᚎᚃ ʮ̡Իᒅʿอண 3˜19৷ஷϗᒅಳ ʮ̡ 51%ᛆfϤϣ ʮ̡ᘱ 2023ྼᏨ ɦ f 8፧౽ί̏ԯணͭdਗ਼ ֛ ᔼኪ ᔼᐕ Ό ᔼኪӻ୕+ᖹ+ ༀ௪ +ᅼόdપਗุਕ ਕ ᔼኪБุᅺʷe౽ᅆʷᔷ dҁഛପุ͛࿒f 8፧ίᄿψணͭdͭ ߅ ʕΝ፧፧Ꮠ͜ପุ ਕe፧อҿ ࣨ ঐᏨe፧๘ഽኒඎ᜕ ᗇഃჯਹf MAJOR CORPORATE MERGERS, ACQUISITIONS AND NEW ESTABLISHMENTS On 19 March, CNGT, a subsidiary of CIRC, acquired 51% equity in Hunan Huifeng Engineering Detection Co., Ltd. This acquisition marks another key expansion of CNGT ’s non-destructive testing business since its acquisition of Xi ’an Zhanshi Testing Engineering Co., Ltd. in 2023. In August, the subsidiary CNNC Fuzhi was established in Beijing to take over the business of the CIRC Nuclear Medicine Development Center. It aims to deeply develop the smart nuclear medical field, using the smart nuclear medicine Internet of Things (IoT) system as its core platform to integrate the entire “nuclear medicine ” industrial chain. The company aims to establish a model of coordinated development comprising “smart nuclear medicine systems + nuclear medicines + equipment + services ”, driving the evolution of its business from “single-product supply ” to “integrated full-value-chain services ” to support the nuclear medicine industry ’s transition towards standardization and intelligence and refine the industrial ecosystem. In August, the subsidiary CNNC Irradiation was established in Guangzhou, based in the Greater Bay Area and reaching across China, fully positioning itself in the high-end science and technology innovation sector. As CIRC ’s irradiation application industry platform, its business scope encompasses irradiation service for sterilization purpose; the research, development and manufacture of new irradiation materials, the research, development and manufacture of specialized irradiation equipment, performance testing of nuclear-grade materials and equipment, dose verification for irradiation sterilization, and other areas.
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16 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 HIGHLIGHTS OF THE YEAR (CONTINUED) ԫɓᚎᚃ IMPORTANT SCIENTIFIC BREAKTHROUGHS In January, HTA, a subsidiary of CIRC, used 30MeV proton cyclotron to achieve the first large-scale domestic production of the radionuclide, i.e. germanium-68. All quality indicators met the requirements for commercial nuclides, marking China ’s formal acquisition of an independent and stable large-scale production capacity for germanium-68. In January, Zhonghe Headway, a subsidiary of CIRC, received the Notice of Approval for Clinical Trial of Drugs from National Medical Products Administration for its independently developed borofalan (10B) for injection, marking the drug ’s official entry into the phase I clinical trial, and providing a core boron drug for BNCT treatment system, thereby accelerating the commercialization of BNCT. In March, the red blood cell lifespan measurement breath analyzer, independently developed by Anhui Young-Hearty Medical Appliance & Equipment Co., Ltd. under Zhonghe Headway, a subsidiary of CIRC, was granted the Class II medical device registration certificate and officially launched on the market. Utilizing carbon-12 isotope infrared analysis technology, the analyzer enables non-invasive and accurate testing of red blood cell lifespan with a simple breath sample, and a report is generated in approximately 250 seconds per test, which will further promote the important role of nuclear technology in the early screening and clinical diagnosis of hematological system diseases. ॎ 1л͜ 30MeV ९ Ⳉ-68ᅺ ӋdᅺႦ䋠Ң͍ό Ⳉ-68ᅼʷ͛ପঐɢf 1೯ ͜ລ [10B]္ຖ၍ dᅺႦ ͍όᒕɝ Idਗ਼ މBNCTd̋ BNCTପุʷໝήf 3ɨτᏏ ߎٙ ᄃᐏୋɚᗳᔼᐕ ᄃમ͜ ၁-12Ҧஔd єɓɹं ྪնᏨd ߒ250у̙፩̈జѓd ҦஔίА૰ӻ୕शषϘಂ Ъ͜f
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17 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 HIGHLIGHTS OF THE YEAR (CONTINUED) ԫɓᚎᚃ 4˜27ॢΝၾʕ ΝɢԶཥ ଣᅵዚ 10͙ॴ ҁϓༀৣ༊d ᅺႦ䋠Ң͍ό͂ஷ˸ཋ -60 ᚨਗᆠཥᔷ ଉऎe մಂਕԶΌอ f 6וࣨ ᐕ jZND-Cۜ ᔼᐕኜൗ̅ᗇ j20263051214 dᅺႦ䋠ପТီ ٙ f 7 ݯٙ[18F]ء ૰dʊනлҁϓՇධ III ಂᑗґ༊᜕ਞၾ ɝଡ଼ʿᅰኽ၍ଣʈЪfϤϣԢόආ ᚃൗ̅͡జʿᑗґໝήᏐ͜ ΐ໗ᐖၚൢ f On 27 April, the 10-watt class principle prototype of “Tongli Power Supply System ” ( ΝɢԶཥӻ୕ ) developed by CNNC Qinshan Isotope, a subsidiary of CIRC, in collaboration with the Technical Institute of Physics and Chemistry under Chinese Academy of Sciences, was completed with assembly and testing, marking China ’s formal establishment of a complete technological chain for generating electricity using cobalt-60-driven thermoelectric conversion devices, and providing a new power supply solution for long-duration missions in extreme environments such as the deep sea and the polar regions. In June, the Gamma-ray Stereotactic Radiotherapy System (Model: ZND-C), independently developed by CNNC Chengying under CNNCHE, a subsidiary of CIRC, formally obtained the medical device registration certificate (NMPA Medical Device Registration No.: 20263051214) from National Medical Products Administration, marking the official entry of domestic Gamma Knives into a new phase characterized by “full independent control over core components ”. In July, HTA, a subsidiary of CIRC, successfully completed subjects enrolment and data management for two phase III clinical trials of its independently developed [ 18F] Florastamin injection for the diagnosis of prostate cancer. This milestone achievement lays a solid foundation for the product ’s subsequent registration and clinical application, and will provide a new solution for the precision diagnosis and treatment of prostate cancer in China.
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18 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 HIGHLIGHTS OF THE YEAR (CONTINUED) ԫɓᚎᚃ In August, an improved new drug independently developed by the subsidiary of CIRC, Zhonghe Headway, borofalan ( 10B) for injection, was used in conjunction with the AB-BNCT device of Fujian Raysco. Given the joint efforts of the boron neutron capture therapy (BNCT) medical team at the Mazu Campus of the Union Hospital Affiliated to Fujian Medical University, it was successfully used in a case of malignant tumors in the nasal cavity and paranasal sinuses, offering new hope for precision treatment to patients with recurrent head and neck tumors. IMPORTANT MARKET DEVELOPMENT AND COOPERATION On 11 March, CIRC and Mindray Medical renewed their strategic cooperation agreement, laying a solid foundation for two parties to continue deepening industrial synergy and fostering high-quality cooperation within the international healthcare sector. On 13 March, CIRC, Zhonghe Headway and Maoming signed a strategic cooperation agreement. The three parties will fully leverage the resource endowments in Maoming and, depending on the capital, technical, market and management strengths of CIRC and Zhonghe Headway in the nuclear technology application industrial chain, focus on tackling key technological challenges in the field of stable isotopes, jointly promoting the aggregation and establishment of the nuclear technology application industry in the western Guangdong region, with the aim of developing Maoming into a major research, development and production base for stable isotopes and a demonstration zone for nuclear medicine application in South China. 8І˴ ͜ລ [¹0B]ԿᑌΥ၅ ߅AB-BNCTɽ ᐕ (BNCT) ᔼᐕྠඟΝрɢɨdනлҁϓ 1 ూ೯᎘᎕ ᐕอҎૐf ၾΥЪ 3˜11 ˚dʕΝ፧ၾᒕᔼᐕᚃᖦଫ ᚃଉʷପุΝe əྼਿᓾf 3˜13Τ ߱ ऎ ༟͉eҦஔe̹ ΝЗ९ჯਹᗫᒟ ҦஔᏐ͜ପุίຽ Τ͂ி ೯͛ପ ᔼኪᏐͪ͜ᇍਜf
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19 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 HIGHLIGHTS OF THE YEAR (CONTINUED) ԫɓᚎᚃ 3 ˜28ၾ ኪʕː͍όᖦᔼ͜ΝЗ९ ೯ ᖹପุʷ᜕dၳೊⳍ -225e ᚚ-223eད -212Ŋབྷ -212 ɧ၇ᗫᒟᔼ͜ Ñ ͜ ج ԐΣᑗґᏐ͜dΝ͂ி ᔼ͜ΝЗ९௴อၾପ ุʷਿήf 5 ˜7৷ஷၾʕ ဧɧ˙ఱइʕɿ፧ྼ᜕ ᄃόd͍όᖦ इϣ ਕΥ Ν f On 28 March, HTA, a subsidiary of CIRC, and the Spallation Neutron Source Science Center formally signed a cooperation agreement on medical isotopes. The two parties will integrate their strengths in the research and development of large-scale scientific facilities with their experience in the industrialization of nuclear medicines, focusing on three key medical alpha isotopes including actinium-225, radium-223 and lead-212/bismuth-212, to establish an integrated “industry-academia-research-applica tion” cooperation framework. This will accelerate the transition of China ’s independently developed alpha nuclear medicines from the laboratory to clinical application, and jointly create a leading domestic and world-class base for the innovation and industrialization of medical isotopes. On 7 May, CNGT, a subsidiary of CIRC, together with China National Nuclear and Pondpol, held a signing ceremony for the Thailand Neutron Irradiation Laboratory project, formally signing the Contract on the Thailand Secondary Standardized Neutron Dosimetry Laboratory Project Technical Service.
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20 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 HIGHLIGHTS OF THE YEAR (CONTINUED) ԫɓᚎᚃ 6ݔݲڢܔ ᔼ৫ධͦᔼᐕண௪ԶʿτༀΥΝfவ dʮ̡ ౪̮ண௪Զਕd̂ʱ࿎ ܵٙ ɢၾ̙ቦྼɢf 7 ˜2᙮ୋɚ ᔼ৫ίᘽψᖦଫΥЪᙄdᕐ˙ਗ਼ͭ ڗ ໝ ԶᏐၾༀ௪ तЍᔼ ணʿɛʑᑌΥቮഃჯਹක ̻ ፄΥf In June, CIRC formally signed a contract for the supply and installation of medical equipment for a hospital project in an African country under national foreign aid. Following the successful completion of a previous foreign medical aid project, this marks the Company ’s second undertaking of an equipment supply mission under national foreign aid, fully demonstrating its sustained competitiveness and proven capabilities in the field of international medical engineering integration services. On 2 July, CIRC and the Second Affiliated Hospital of Soochow University signed a strategic cooperation agreement in Suzhou. Guided by the strategic need for self-reliance and control in the nuclear medicine industry, and adhering to the principles of “long-term cooperation, mutually beneficial development, collaborative coordination and efficient implementation ”, the two parties will engage in comprehensive and practical cooperation across a range of areas, including the nuclear medical product supply and equipment coordination, clinical demand-driven R&D and application, the construction of a nuclear-featured medical industry ecosystem and joint talent development, and jointly establish a high-level scientific research platform to promote the in-depth integration of industry, academia, research and application.
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21 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 HIGHLIGHTS OF THE YEAR (CONTINUED) ԫɓᚎᚃ ATTENDANCE AT IMPORTANT MEETINGS On 2-3 March, commissioned by the China Atomic Energy Authority (CAEA), IAEA Radiopharmaceuticals and Radioactive Sources Collaboration Center of CIRC successfully convened the “International Conference on Radioactive Source Quality Control and Industrial Applications ”, bringing together experts, academics, corporate representatives and industry professionals in the field of radioactive sources from countries including Thailand and Chile, who engaged in in-depth exchanges and discussions on core topics such as quality control, industrial application and regulatory management of radioactive sources. On 21 April, the Third International Conference on the Development of the Nuclear Technology Application Industry, organized by CNNC and China Isotope and Radiation Association, officially opened. At the conference, CIRC released its “CIRC Smart Nuclear Medicine Integrated Solution ”, sharing and showcasing achievements in the nuclear technology application industry. On 4 June, CNNC ’s Fourth Centralized Investor Communication Season for Listed Companies was held in Ordos, and CIRC delivered a keynote speech entitled Committed to Becoming a “Leader in the Development of the Nuclear Technology Application Industry ” (މ“ ˏ ٫”). CIRC will pursue three key directions, i.e. “extending, supplementing and strengthening the industrial chain, deepening scientific and technological innovation, and enhancing market development ”, to promote the faster, better and more extensive integration of nuclear technology into the national economy, and to fully drive the Company ’s rapid and high-quality development. ึᙄ 3 ˜2 ˚-3ɿঐዚ (CAEA) ։ৄdʕΝ፧ IAEA๕Ъʕ ๕ሯඎછՓձʈุᏐ͜ ٙ ʿБุ ๕ሯඎછՓeʈุᏐ͜e ၾઞ ীf 4˜21ණྠeʕΝЗ९ၾ፧ ҦஔᏐ͜ ɽึ͍όක࿇fึɪdʕΝ፧ ᔼኪɓʷ༆Ӕ˙ f 6 ˜4ɪ̹ʮ̡ණʕ ίඈဧε̜කdʕΝ፧ ٙ࢝ ַ Ҧ௴อe੶ʷ̹ఙක Ҧஔί͏ჯ ፄΥdΌɢપ f
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22 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 HIGHLIGHTS OF THE YEAR (CONTINUED) ԫɓᚎᚃ ᆤධe၈՟ 1ϓ̌ᐏҭ ᓃྼ᜕ ᗆପᛆᎴැఊЗ dᅺႦ ɢ Ⴉ̙f 3 ˜dʕΝ፧Όӻ୕ 4ϓ̌ɝ፯ ၾ ʕΝ፧ς ͛ਗྼ ስf 1-6ɿ৷ e ᅂഃ 6 ॴ৷อҦஔΆุႩ ༺31f 5˜27ኯᔟ ᓃ ʃ̶ɛ d࿎ᜑəʮ̡ί ɢձБุˏჯή Зf 6˜dίਕ৫༟։ 2025ʕ̯Άุ ʕdʕΝ፧ᐏ൙ᅺ f IMPORTANT AWARDS AND TITLES In January, HTA, a subsidiary of CIRC, was successfully approved as the “Beijing Key Laboratory of Radiopharmaceuticals Engineering and Technology ” and recognized as a “Beijing Intellectual Property Excellence Unit ” (ᗆପᛆᎴැఊ З), marking further authoritative recognition of the Company ’s R&D capabilities and core competitiveness in the field of nuclear medicines. In March, four achievements across CIRC ’s entire organization were successfully selected for the first batch of outstanding cases on nuclear and radiation safety by Nuclear and Radiation Safety Center under the Ministry of Ecology and Environment, representing a vivid demonstration of CIRC ’s commitment to the fundamental principle that “safety is the lifeline of the nuclear industry ”. From January to June, six organizations, including CNNC Qinshan Isotope (a subsidiary of CIRC), Shantou High-Tech, Xi’an High-Tech, Xuzhou High-Tech and Changsha High-Tech (subsidiaries of HTA), and CNNC Chengying (a subsidiary of CNNCHE), successfully obtained national high-tech enterprise certification , bringing the total to 31. On 27 May, Zhonghe Headway, a subsidiary of CIRC, was successfully recognized as a national key “little giant ” SRDI enterprise by virtue of its leading technological capabilities and innovative strength, demonstrating the Company ’s core competitiveness and industry-leading position in the field of breath diagnostics. In June, CIRC was recognized as a benchmark in the 2025 special assessment of the “Scientific Reform Demonstration Action ” for central state-owned enterprises conducted by the State-owned Assets Supervision and Administration Commission of the State Council.
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23 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 FINANCIAL HIGHLIGHTS ࠅ І͉ʮ̡ Hɪ̹ʘ˚˸Ըd͉ʮ ყৌਕ ۆኽᑌ ה2010 ϋ12࠰ ࠇ ፔ༔ ᐼഐ dІ2010 ϋ12 ˜15ʫήൗ મ͜ʕ ۆ ᇜ ʿʕᗇՎ ᐏ ʫήൗ ࠇ ਕf ၾყৌ ʊਿ͉ᒈΝdԨϽᅇՑ͉ʮ̡˴ ଟd ͉ʮ̡ 2026 ϋ6˜18ٙ2025ܓ dІ 2026dમ ᇜႡৌਕజ f ٙ2025 ϋΝಂ ࠠۆ ၑ 2025 ɛ͏࿆ 2,867.90 ϵຬ ၑ 2025 ϋΝಂ ϗɝ 2,857.76 ίՉ ۆ ၑ2025ɛ͏࿆ 325.23 ϵ ၑ 2025 ϋΝ ಂଋлᆗɛ͏࿆ 341.04ମ ၾყৌਕజѓ ମf Since the listing of the H shares of the Company on the Stock Exchange, the Company has been preparing its financial accounting reports in accordance with International Financial Reporting Standards (the “IFRSs ”). Pursuant to the Consultation Conclusions on Acceptance of Mainland Accounting and Auditing Standards and Mainland Audit Firms for Mainland Incorporated Companies Listed in Hong Kong (ʫήൗ ה ፔ༔ᐼഐ) published by the Stock Exchange in December 2010, with effect from 15 December 2010, issuers incorporated in the Mainland and listed on the Stock Exchange are permitted to prepare their financial statements in accordance with the Chinese Accounting Standards for Business Enterprises (the “CASBE ”), and Mainland accounting firms approved by the Ministry of Finance of the PRC and the China Securities Regulatory Commission are permitted to provide audit services to issuers incorporated in the Mainland and listed on the Stock Exchange adopting the China Standards on Auditing for Certified Public Accountants. In view of the above arrangements and the convergence of the CASBE and IFRSs and taking into account that the Company principally conducts its business in Mainland China, in order to improve operational efficiency, following consideration and approval by the Shareholders at the 2025 annual general meeting held on 18 June 2026, the Company has adopted the CASBE and relevant regulations for the preparation of its financial statements with effect from the 2026 interim period. To ensure consistency with the basis of presentation adopted for the current period, the comparative financial information for the corresponding period in 2025, which was originally prepared and disclosed in accordance with the IFRSs, has been restated in accordance with the CASBE. Following the restatement, operating revenue for the corresponding period in 2025 amounted to RMB2,867.90 million under CASBE, as compared with revenue of RMB2,857.76 million under IFRS. The above difference was mainly attributable to the differences between CASBE and IFRS in the presentation of revenue from other business activities. Net profit for the corresponding period in 2025 amounted to RMB325.23 million under CASBE, as compared with RMB341.04 million under IFRS. The above difference was mainly attributable to the differences between CASBE and IFRS in the recognition of work safety expenses.
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24 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 FINANCIAL HIGHLIGHTS (CONTINUED) ᚃ ɛ͏࿆ʩ RMB 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ January to June 2026 January to June 2025 ᐄุϗɝ Operating revenue 2,993,826,529.92 2,867,897,714.45 ˣл Gross profit 1,480,101,673.46 1,482,722,635.18 ᐄุлᆗ Profit from operations 463,493,316.54 416,409,750.40 лᆗᐼᕘ Total profit 462,438,607.48 415,319,793.48 ଋлᆗ Net profit attributable to owners of the parent company 158,994,265.35 160,883,070.36 ϗू Earnings per share 0.4971 0.5030 лঐɢ Profitability ˣлଟ Gross profit margin 49.4% 51.7% ᐄлᆗଟ Operating profit margin 15.5% 14.5% ଋлᆗଟ Net profit margin 11.1% 11.3% 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ༟ପᐼᕘ Total assets 16,080,197,846.23 15,710,488,323.51 වᐼᕘ Total liabilities 7,732,527,303.15 7,577,023,206.58 ଋ༟ପ Net assets 8,347,670,543.08 8,133,465,116.93
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25 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS ؓ ᔼᐕੰձ፧Ꮠ͜Շɽପ ᔼኪ༆Ӕ˙ Ҧஔપᄿ ᖹeᔼ͜ձʈุ ೯eႡிʿቖ ପ d ᔼᐕༀ௪ʿ ਕf ุਕΫᚥ ࿚Ї2026 ϋ6˜30ᐄ ᔼᐕༀ௪e ๕ʿᏐ͜e፧Ꮠ͜d˸ʿՉ˼ุ ਕf2026ᚃ̋ɽ̹ఙ dజѓಂʫྼତᐄุϗɝɛ͏࿆ 2,993.8ڗ4.4%iజѓಂ ๕ʿᏐ͜ʱ ڗ 11.2%iଋлᆗɛ͏࿆ 332.2 ϵຬʩeΝ ڗ2.1%iᓥ͎ଋлᆗɛ͏࿆ 159.0 ϵ ࠥ1.2%ිၑᖮ ሜᄣeՉ˼ุਕഐሜʿყุਕිг f Focusing on the two major industrial directions of nuclear healthcare and irradiation application, the Group is committed to providing integrated solutions for nuclear medicine and radiotherapy, as well as radiation technology promotion and application. The Group is primarily engaged in the research, development, manufacturing and sale of nuclides, nuclear medicines, radioactive source for medical and industrial applications and equipment with radioactive source, the provision of irradiation service for sterilization purpose, irradiation-modified material products, and the design of irradiation facilities, as well as the provision of nuclear medical equipment and construction service of nuclear medicine department to hospitals and other medical institutions. BUSINESS REVIEW For the six months ended 30 June 2026, we operated five business segments, namely nuclear medicines, nuclear medical equipment, radioactive source and application, irradiation application and other businesses. In the first half of 2026, we continued to intensify our market development efforts. We recorded revenue of RMB2,993.8 million in the Reporting Period, representing a period-over-period increase of 4.4%, and revenue from the nuclear medicines, nuclear medical equipment, and radioactive source and application segments all increased in the Reporting Period, with total operating income increasing 11.2% period-over-period, realised net profit of RMB332.2 million, representing a period-over-period increase of 2.1%, with net profit attributable to the parent company achieving RMB159.0 million, representing a period-over-period decrease of 1.2%, mainly due to decline in profit resulting from tax adjustments on final tax settlement, restructuring of other businesses, and exchange losses from international operations.
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26 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ BUSINESS SEGMENTS 1. Nuclear medicines The Group is primarily engaged in the research, development, manufacturing and sale of a wide range of imaging diagnostic and therapeutic radiopharmaceuticals, Urea Breath Test (UBT) kits and analyzers. During the Reporting Period, the Group provided a stable supply of radiopharmaceuticals to domestic medical institutions. Nuclide therapy represents the profound integration of nuclear technology and medicine. During the Reporting Period, the Group strengthened its collaboration with national-level academic societies to promote outreach at the grassroots level, organizing or participating in over 50 academic conferences in the first half of 2026. In 2026, CIRC continued to promote the strategic cooperation with the Nuclear Medicine Branch of the Chinese Medical Association, and continued to jointly carry out a “demonstration project for the advancement of nuclear medicine diagnostic and treatment ”, assisting the experts of the Association to promote the improvement of nuclear medicine diagnosis and treatment at the grassroots level, and promoting the standardization, intelligent development and high-quality construction in the discipline. The acceptance inspections for some hospitals were completed in the first half of the year. In 2026, China Atomic Energy Authority Research and Development Center for Nuclear Technology (Radiopharmaceutical Engineering Transformation) (authorized to be operated and managed by HTA Co., Ltd., a subsidiary of the Group) will continue to jointly promote the “Special Action Project of Nuclides Therapy Foundation Enhancement and Efficiency Improvement ” (ਖ਼ධБਗ ධͦ) with the Nuclear Medicine Doctor Branch of Chinese Medical Doctor Association. ุਕʱ 1. ᖹ ط e҇९խं༊᜕ᖹ Ӻeක೯eႡிʿ ቖਯf Σʫᔼᐕ ᐕЪ ჯਹd ॴ ਿᄴપᄿd2026 ϋ ɪ̒ϋ˴፬ Ŋ ਞၾኪஔึᙄ 50 ቱ ఙf2026ᚃપආ ଫΥ ᔼኪൢᐕʈ ᔼኪൢᐕ˥̻ ࢝ ɪ̒ϋҁϓ ᜕ϗʈЪi2026 ϋd ي ೯ʕː બᛆ͉ණྠ ʮ̡༶Б၍ ᔼኪ ᐕʈ ਖ਼ධБਗධͦ f
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27 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ జѓಂʫdණྠଉঁխंൢᓙᒄ ༸dଘ᎘ᅠᄳ 2026҇९[14C] խं ܓ ਞၾኪஔึᙄ 16 ቱఙd੶ʷᑗґ ෂiᐏ൙ TOP50 Ң௰ఃฌ ᓃ ۾ ౷ 276 ϣd౷ʿ HpᐖϘጜ จᗆd࿎ᜑ̯Άபዄfᗆˏ ጐὅၾʮूስ ή Зf ᖹྼତᐄุϗ ɝɛ͏࿆ 1,728.0 ϵຬʩdΝˢɪ ʺ4.6%ᐕ ྼତϗɝɛ͏࿆ 927.9 ϵຬʩdΝˢɪʺ 9.4%dʮ ϗɝ ڗ48.0%ྼ ତϗɝɛ͏࿆ 779.3 ϵຬʩdΝˢ ࠥ0.9%ߧ C13d ڗ30%f During the Reporting Period, the Group deepened its focus on the breath diagnostics sector. The Group took the lead in drafting the 2026 Expert Consensus on Operational Specification and Radiation Safety for [ 14C] Urea Breath Test (2026 ҇९[14C] ᗆ), guiding the standardized development of the industry. It participated actively in over 16 academic conferences, strengthening the communication of clinical value, and was recognized as one of the “TOP 50 Favorite Guangdong Trademark Brands ” and included in the “Guangdong Provincial Key Trademark Protection List ”, with its brand strength receiving authoritative recognition. At the same time, the Group organized a total of 276 events of public welfare science popularization to raise awareness of Hp testing and early gastric cancer screening, demonstrating its sense of responsibility as a central enterprise. By combining consensus-building, academic engagement, brand development and public welfare initiatives, the Group has comprehensively consolidated its position as an industry leader. During the Reporting Period, the Group recorded RMB1,728.0 million in revenue from sales of nuclear medicines, representing a period-over-period increase of 4.6%, recorded RMB927.9 million in revenue from imaging diagnostic and therapeutic radiopharmaceuticals, representing a period-over-period increase of 9.4%, and the Company continued to strengthen its marketing efforts, with the revenue of fluorine medicine increasing by 48.0% period-over-period. In terms of breath test, it recorded RMB779.3 million in revenue, representing a period-over- period decrease of 0.9% which was primarily due to the medical centralized procurement, which led to a period- over-period decrease in the unit price of C 13 breath test products, with sales increasing by 30% period-over-period.
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28 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ 2. Nuclear medical equipment During the Reporting Period, the Group ’s core nuclear medical equipment products continued to strengthen their market competitiveness and industry-leading position. The Group ’s Class A core product, X-ray Stereotactic Radiosurgery System (CyberKnife), achieved excellent results in two rounds of selection for high-end equipment procurement organized by the National Health Commission. In the first half of the year, 5 CyberKnife units were successfully bid, consolidating its leading position in the domestic stereotactic radiosurgery market. The Group’s Class B flagship product, Tomo C, leveraging its leading domestic technology and solid clinical reputation, has continued to win bids for procurement projects at key hospitals across the country, with 13 units successfully bid in the first half of the year. During the Reporting Period, the Group won the bid for a total of 18 Class A and Class B radiotherapy devices, with its overall market share continuing to rise. In response to clinical needs, the Group has continuously refined its Gamma-ray Stereotactic Radiotherapy System, offering differentiated and customized models. In May, ZND-C product was granted a medical device registration certificate. In response to clinical demand for high-precision radiotherapy of the head, the Group has further advanced the development of MRI-guided gamma-ray stereotactic radiotherapy system for the head. The Company maintains a leading position in the domestic high-end precision radiotherapy segment, whilst continuously strengthening the core barriers to domestic substitution. 2. ᔼᐕༀ௪ ࣨ ɢၾБุჯᎴ ۜX ᐕӻ୕ CyberKnifeሊ։ Շቃ৷၌ண௪ৣໄ፮፯ʕ ɠʕᅺ 5ᐕᒄ༸ ۜTomo C ପʷҦஔᎴැၾୖྼ ࠠ ᓃᔼ৫મᒅධͦdɪ̒ϋϓ̌ʕᅺ 13̨f ᐕண௪ ʕᅺ18ܵ ᚃʺfഐΥᑗґცӋdʔᓙҁഛ ᐕӻ୕d f5 ˜d ZND-Cᐏҭᔼᐕኜൗ̅ᗇf ᐕᑗґცӋdආɓ Ҽͭ ႡʈЪfʮ ᐕʱᒄ༸ᖢ ܵ ᚃឝྼf
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29 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ ਕྼତᐄุϗɝɛ͏࿆ 363.5 ϵຬʩdΝˢɪʺ 46.8%݊ࠅ ɠeTOMO CቖඎΝˢᄣ ̋5̨f 3. ๕ʿᏐ͜ ᔼ͜ʿʈุ͜ ࢛׳ ۜ ԫᔼᐕeʈุഃჯ Ӻeක ᗫҦஔ ਕf ֛ٙ ᗅ d̙͛ପ൴ ཀ70d ๕ᅼਗ਼൴ཀ 10dΌ ਕӻd̙ၚቇ ৣʈุeุ༵eᔼኪe༟๕ਖઞe ӺഃεჯਹᏐ͜ Զ ღf During the Reporting Period, the Group recorded RMB363.5 million in revenue from nuclear medical equipment and related services, representing a period- over-period increase of 46.8% which was primarily due to the period-over-period increase of five units in the combined sales of CyberKnife and TOMO C. 3. Radioactive source and application The Group is a major manufacturer of medical and industrial radioactive source products in China and also a radioactive source producer with a most complete range of radioactive source product offerings in China, primarily engaged in the research, development, manufacturing and sale of various medical and industrial radioactive source products as well as provision of related technical services. During the Reporting Period, non-destructive testing radioactive source continued to maintain a stable and high market share. CIRC radioactive source R&D and production base has commenced full-scale operations. The base offers a comprehensive product range covering a wide variety of applications, capable of producing high-quality radioactive source products comprising over 70 nuclides. With an annual output exceeding 100,000 units, its comprehensive product and service system can precisely meet the needs of industrial, agricultural, medical, resource exploration, environmental and scientific research applications, providing reliable domestic radioactive sources to support high-quality development across various sectors.
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30 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ In March 2026, CNGT, a subsidiary of CIRC, acquired Hunan Huifeng Engineering Detection Co., Ltd., marking another expansion of its non-destructive testing business since its acquisition of Xi ’an Zhanshi Testing Engineering Co., Ltd. in 2023, and establishing a comprehensive industrial ecosystem spanning the entire value chain from “radiation sources – equipment with radioactive source – testing services ”. During the Reporting Period, the Group recorded RMB357.1 million in revenue from radioactive source and application, representing a period-over-period increase of 18.5%. Among them, revenue from radioactive source products reached RMB249 million, representing a period- over-period increase of 14.3%, revenue from cobalt-60 sources in radioactive source products reached RMB93 million, representing a period-over-period increase of 37.7%, and revenue from industrial testing services reached RMB77.7 million, representing a period-over- period increase of 57.6%. 4. Irradiation application The Group continued to focus deeply on irradiation processing to provide professional sterilization services for industries such as medical devices, food, traditional Chinese medicine and cosmetics, and actively expanded into the fields of radiation resistance testing, radiation curing and new materials. 2026 ϋ3᙮ʮ̡ʕ ࠢ І 2023ྼ ɦɓϣೌ ࢛ ਕ Όᗡૢ ପุ͛࿒ӻf ๕ʿᏐ͜ྼ ତᐄุϗɝɛ͏࿆ 357.1 ϵຬʩd ڗ18.5%๕ ྼତϗɝɛ͏࿆ 249 ϵຬʩd ڗ14.3%ʕ ཋ -60 ๕ྼତϗɝɛ͏࿆ 93 ϵຬ ڗ37.7% ਕྼତϗɝɛ͏࿆ 77.7 ϵຬʩdΝ ڗ57.6%f 4. ፧Ꮠ͜ ᚃଉ eʕᖹҿʿ ਕd ոʷʿ Фf
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31 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ ᓃਜ ਜਹ ၣ ᓃ̺҅d୕ᘪપආཋ๕ၾ̋ኜༀ ணʿʺॴҷிdΝӉ੶ʷ༶ᐄ ᅺʷၾਜਹɓʷ၍ଣf፧อ ڝ ̋ ೯i̋ཥɿҼոʷุ ҿe՜ҿ d̺҅၁ᜄၪ ࢝T1100 ೯f ᗫุਕᐄ ุϗɝྼତɛ͏࿆ 96.7 ϵຬʩdΝ ڗ9.1%ࣘ ڗ214.8%f 5. Չ˼ุਕ ᔼኪ༆Ӕ˙ ಂ̹ఙጐ ᔼኪପุd ᖹԶᏐ Ñ ༀ௪༶ၪ Ñ ɛʑቮ Όପุᗡd ᔼኪ+ᖹ +ༀ௪ ᅼόdપਗุਕҖ࿒͟ ఊ ᔼኪБุᅺ dʔᓙҁഛΌᗡૢ ͛࿒dቩոБุˏჯήЗdԃ͉ ᓃf With regard to irradiation services, the Group optimized the layout of its network in key regions (the Yangtze River Delta, the Bohai Rim and the south-western region), coordinated the construction and upgrading of cobalt sources and accelerator facilities, whilst simultaneously strengthening operational standardization and integrated regional management. With regard to new irradiation materials, the Group focused on the research and development of high-value-added products such as nuclear-grade cable accessories and heat-shrinkable terminals for high-speed EMU, accelerated the large-scale development of its electron beam curing business and pursued mergers and acquisitions in the sheet and coil materials sectors. At the same time, it explored new directions in carbon fiber radiation polymerization technology and undertook research and development of core technologies for T1100-grade carbon fiber precursors. During the Reporting Period, the Group recorded RMB96.7 million in revenue from irradiation-related business, representing a period-over-period increase of 9.1%, mainly due to the 214.8% period-over-period increase in revenue from new irradiation materials. 5. Other businesses The Group continues to drive the expansion of its integrated nuclear medicine solutions business. Building on its prior market experience, this business focuses on the smart nuclear medicine sector, integrating the entire industry chain spanning “smart department construction – radiopharmaceuticals supply – equipment operation and maintenance – talent development ”, establishing a model of synergistic development combining “smart nuclear medicine, radiopharmaceuticals and equipment ”. This drives the evolution of the business model from “single-product supply ” to “integrated full-value-chain services ”, leading the nuclear medicine industry ’s transition towards standardization and intelligence, continuously refining the end-to-end ecosystem, consolidating the Group ’s leading position in the industry, and cultivating new profit growth drivers for the Company.
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32 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ In order to provide users with a comprehensive range of services, the Group also offers trading and other services for applications in the nuclear technology and medical products sectors. In particular, it provides users with trading and processing services for products such as imported radioactive sources, medical nuclides and imported radiopharmaceuticals. Exports of the Group ’s own products have expanded steadily, with exports of the C-14 radioisotope maintaining sustained growth; key overseas projects are being implemented in an orderly manner, and market development and overseas expansion are beginning to bear fruit. The Group successfully won the bid for the medical equipment centralized procurement project for the Health Department of Belford Roxo, Brazil, and the medical equipment procurement project for the second phase of the renovation and expansion of the teaching hospital in Juba, South Sudan, as part of the aid program. At the same time, leveraging its comprehensive strengths in the international trade of radioactive sources, specialized logistics, end-to-end compliance and approval processes, and cross-border coordination, the Company proactively undertakes the decommissioning of radioactive sources for blood irradiation equipment at blood banks in various regions across the country. These decommissioned radioactive sources are exported legally and in compliance with regulations to specialized overseas institutions for proper disposal, effectively resolving urgent and pressing issues faced by clients. In this way, the Company fulfils its responsibilities regarding ecological and public health safety with the sense of duty expected of a central enterprise. During the Reporting Period, revenue from other businesses of the Group was RMB448.6 million, representing a period-over-period decrease of 22.5%. The Company took the initiative to adjust its business structure and cut down on its domestic medical devices sales business with low gross profit. ਕd͉ ҦஔପุᏐ͜၌ʿᔼᐕ ਕfՉʕ ๕eᔼ͜ ൱ ̈ dC-14ΝЗ९̈ ᓃධͦϞ ࣖ ᜑdϓ̌ʕᅺˋГԎဧ၅ᅃᖯ॰ ی ɚಂᔼᐕ ׳ ၝΥᎴැd ટʫεήА१А૰፧ᄃ ๕Υ ΫɹЇྤ̮ਖ਼ุዚᇍஈ ਪᕚd ˸̯ΆዄϞɢᄵБ͛࿒τΌၾʮ ሊ͛τΌபf జѓಂʫd͉ණྠՉ˼ุਕྼତϗ ɛ͏࿆ 448.6 ϵຬʩdΝˢɨ ࠥ22.5%dʮ̡˴ਗආБุਕഐ ʫᔼᐕኜ ቖਯุਕf
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33 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ ࡁ2026 ϋ1-6 ˜ʿ 2025 ϋ1-6ϗ ूj ࿚Ї2026 ϋ 6˜30˜ ࿚Ї2025 ϋ 6˜30˜ six months ended 30 June 2026 six months ended 30 June 2025 ɛ͏࿆ϵຬʩ dϵʱˢৰ̮ᕘ %ᕘ % (RMB in million, except for percentage) Amount % Amount % ᖹ Nuclear medicines 1,727.98 57.7 1,651.61 57.6 ᔼᐕༀ௪ Nuclear medical equipment 363.54 12.2 247.67 8.6 ๕ʿᏐ͜ Radioactive sources and application 357.07 11.9 301.36 10.5 ፧Ꮠ͜ Irradiation application 96.66 3.2 88.63 3.1 Չ˼ุਕ Other businesses 448.58 15.0 578.63 20.2 2,993.83 100.0 2,867.90 100.0 ן ணၾ̹ ҦஔᏐ͜ପ ਗd ীഃε ҦஔᏐ͜ჯ fίᐄቖӻҷ Ҵ ਕ d ۃ ༊ᓃd ෯ቖਯ ਕሯඎdᜫʕΝ f The table below sets forth our revenue by business segment in January to June in 2026 and January to June in 2025: MARKETING During the Reporting Period, the Group continued to promote brand building and marketing. Participation in events such as the International Conference on the Development of the Nuclear Technology Application Industry and the World Nuclear Exhibition enabled the comprehensive demonstration of the Company ’s technical capabilities and innovative achievements in nuclear technology application through exhibitions, thematic presentations, academic seminars and others. Regarding marketing system reform, the Group continued to deepen the market development system reform centered on end-customer engagement, with a trinity system as a core comprising brand promotion, channel development and after-sales service, establishing regional brand promotion and after-sales service center. Pilot schemes are currently underway in four provinces, i.e. Zhejiang, Sichuan, Guangxi and Shandong, with plans to roll them out nationwide in the next phase. The aim is to promote the sharing of sales resources across all business segments, enhance the quality of after-sales service, and enable CIRC to empower people ’s better lives through its wider range of products and services.
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34 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ The Group focused on promoting the coordinated development of nuclear medicines, radioactive sources and nuclear medical equipment businesses, and comprehensively enhancing the quality of development and safety standards. In order to promote the implementation of the “Healthy China Strategy ”, the Group continued to promote the strategic cooperation with the Nuclear Medicine Branch of the Chinese Medical Association, jointly advancing a demonstration project for the promotion of nuclear medicine diagnosis and treatment. During the Reporting Period, the acceptance and licensing of the nuclear medicine departments were completed in 2 primary hospitals, helping the development of nuclear medicine at the grassroots level. International Business During the Reporting Period, the Group robustly explored the international market and exported nuclides, radiopharmaceuticals, breath diagnostic, radioactive source, medical equipment and devices, irradiation application, non-destructive testing as well as other products and services to dozens of countries and regions such as Thailand, Brazil, Peru, Kyrgyzstan, Belarus, Nigeria, Indonesia and Bangladesh. During the Reporting Period, the Group achieved breakthroughs in multiple international businesses. In the first half of 2026, a series of projects were successively signed, including a non-destructive testing services project in Kyrgyzstan, a secondary standardized neutron irradiation laboratory project in Thailand, the export of industrial cobalt sources to Egypt, the supply and installation of hospital equipment as part of aid to African countries, and a centralized procurement of nuclear medical equipment in the state of Rio de Janeiro, Brazil. Breath diagnostic products obtained seven registration certificates in countries including Vietnam, Indonesia, Ecuador, Lebanon and Peru, bringing the cumulative total to 76 registration certificates. ᔼᐕༀ ሯඎձ τΌ˥̻fпપ ੰʕ ଫໝήd ᔼኪʱึ ᔼኪൢᐕ ҁϓ2 ᜕ϗબdпɢਿᄴ f ყุਕ ყ̹ఙdΣ ڶ ᖹ ๕eᔼᐕண௪ձኜ ၾ ਕf ߉ ॎd2026 ϋɪ̒ϋᚃᖦΛဧΛ ਕධͦeइϣॴᅺʷʕ ʿʈุཋ๕̈ɹe ߒ ۜ ̵Гԭeʽ͘εဧe ٙ7ൗ̅ᗇdଢ଼ ՟76ൗ̅ᗇf
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35 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Ҧஔ ყΝЗ९ ყཪΣҤᐖɽึeୋ ᐕɽึeୋ ॴБุ ๕ሯඎછՓ ձʈุᏐ͜ყึᙄeၾГτʹஷɽኪୋ ᔼ ᔼᐕe f ጐપආIAEAيو ᔕᙇഃIAEAყ ʷᐄ˥̻ᖢӉʺf ௴อ Ҧ௴อdጐ ᔼᐕༀ௪ഃ ๕eў๕ༀ௪e፧ ɢ ͣd̋Ҟတԑɛ ცӋf͉జ ྼყ̙Б˚ ᙮ఊЗϓ̌ҸдⳈ -68 ᅼʷႡ௪ҦஔdᅺႦ䋠Ң͍όՈ௪ Ⳉ -68 ᅼʷ͛ପঐɢiҁ ϓ䅕[99m Tc]૰ III ಂᑗґա༊ Όɝଡ଼dуਗ਼ʹɪ̹͡ሗiҁϓ 㷞[177 Lu]૰ III ಂᑗґΌա ݯ[¹⁸F]࢛ء ૰නлҁϓ III᎘e ͜ລ [¹0B]Կdනл ҁϓ1ᐕiҁϓ ZND-C ߉ ݟ อᏐ͜ఙ౻f During the Reporting Period, the Group participated in the third International Conference on the Development of the Nuclear Technology Application Industry, the 12th International Isotope Conference, the 24th International Conference on Targeted Cancer Therapy, the 13th International Conference on Targeted Alpha-Nuclide Therapy, the 14th European Non-destructive Testing Exhibition and other world-class industry exhibitions and academic conferences. It also hosted the International Conference on Radioactive Source Quality Control and Industrial Applications, and jointly organized regional IAEA nuclear medicine training program with the First Affiliated Hospital of Xi’an Jiaotong University. Furthermore, the Group has repeatedly provided technical support for overseas training in the fields of nuclear medicine and radiation applications. At the same time, it has actively advanced the translation of official IAEA radiopharmaceuticals publications and the fulfilment of other obligations as an IAEA collaboration center, ensuring a steady improvement in international business operations. SCIENTIFIC RESEARCH AND INNOVATION The Group is committed to innovation in nuclear technology application, actively developing the medical application of nuclear technology such as novel nuclides, nuclear medicines and nuclear medical equipment, and industrial application of nuclear technology such as radioactive sources, equipment with radioactive source, new irradiation processes and materials, filling gaps in related fields in China and accelerating the fulfilment of public demand for healthcare and a better life. During the Reporting Period and subsequent to the Reporting Period up to the Latest Practicable Date, CIRC and its subsidiaries successfully mastered the technology for the large-scale production of germanium-68, marking China ’s formal attainment of independent and stable large-scale production capacity for germanium-68, completed the enrolment of subjects in the phase III clinical trial for technetium-99m sulfide colloidal injection, with a marketing application to be submitted shortly, completed the enrolment of subjects and drug supply for phase III clinical trial of lutetium-177 oxyoctreotide injection, successfully completed the phase III clinical trial for [ 18F] Florastamin injection, successfully administered Borofalan ( 10B) for injection, primarily used for the treatment of head and neck tumours, in the treatment of a case of malignant tumors in the nasal cavity and paranasal sinuses; obtained regulatory approval for ZND-C Gamma Knife, obtained regulatory approval for the red blood cell lifespan measurement breath analyzer, opening up new application scenarios for breath diagnostic technology in the early screening and clinical diagnosis of hematological system diseases.
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36 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ During the Reporting Period, the Group achieved remarkable results in intellectual property, with 76 patent authorizations secured, 4 new registered trademarks, 13 registered copyrights, 2 national standards and 3 group standards. As of 30 June 2026, the Group had 1,304 valid patents, including 299 invention patents, and its scientific and technological strength has been continuously enhanced. In terms of scientific and technological awards and honors, HTA ’s Research, Development and Application of Key Preparation Technologies for the Medical Isotopes ⁶⁴Cu, ⁸⁹Zr and 103Pd (ᔼ͜ ΝЗ९64Cue89Zrʿ103Pd೯ၾᏐ͜) was awarded the first prize of the Science and Technology Award by the China Isotope and Radiation Association, and CNNC Qinshan Isotope was awarded the High-Tech Enterprise Certificate, whilst its Development of Production Processes and Supporting Equipment Systems for Carrier-Free Lutetium-177 Medical Isotopes ( ೌ༱ 㷞 -177ක೯ ) received the first prize for Scientific and Technological Progress from the China Isotope and Radiation Association. ᜑ dᐏਖ਼лબᛆ 76 ධiอᄣൗ̅ਠ ᅺ4ධd೮াഹЪᛆ 13ᅺ 2 ධeྠᅺ 3 ධf࿚Ї 2026 ϋ6 ˜30 ਖ਼л 1,304 ධdՉʕ ਖ਼л299Ҧྼɢʔᓙᄣ੶f ᔼ͜ ΝЗ९64Cue89Zr ʿ103Pd Бุ ॢΝ՟৷อ d ೌ༱㷞-177 ᔼ͜ΝЗ ක೯ ᐏ ҦආӉɓഃ ᆤf
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37 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ ९ ɓःʷ၁ंʿ၁ -13 ҇९ ͍όɪ̹dᅺႦ䋠Ңʮ̡ίᔼ͜၁ᖢ Ց၌ପ ܓ 13COʈ ܓ13CO͛ପਿ ήf ҭਠ਼͜၁ -14͛ପɪ ೯eІ˴͛ପՑ̹ఙʷ Όପุᗡஷf ৷ஷˏආ ITM ණྠೌ༱㷞 -177९ Ԣೌ ༱ಣʷ㷞 [177Lu]͛ପᇞdΣ̹ఙ ೯ೌ༱ 㷞-177Ԣೌ ༱ಣʷ㷞 [177Lu]͛ପᇞdʊΣ̹ ʫ㷞 -177ٙي ღf ९Ⳉ -68 ᅺѩୌΥ ӋdᅺႦ䋠Ң͍όՈ௪І Ⳉ-68 ᅼʷ͛ପঐɢf Nuclides The high-abundance carbon monoxide gas and carbon-13 urea products of the Group were formally launched, signifying independent control of the Company over the entire industrial chain from key raw materials to end products in the field of medical carbon stable isotopes. The Phase II project of high- abundance 13CO gas enrichment in Tongcheng, Anhui was in steady progress according to the project schedule. Upon completion, this project will become China ’s first production base with tonnage-level capacity for high-abundance 13CO gas. The first batch of commercially reactor-irradiated carbon-14 isotope product was launched, establishing a complete industrial chain from independent R&D and production to commercial supply. CNGT introduced ITM Group ’s carrier-free lutetium-177 nuclide production technology, built the first domestic production line with an annual output of carrier-free lutetium-177 chloride solution in ten thousand curies, and achieved bulk supply to the market. CNNC Qinshan Isotope independently developed the carrier-free lutetium-177 nuclide production process, established a production line with an annual output of carrier-free lutetium-177 chloride solution in ten thousand curies, and achieved supply in small batches to the market, providing domestic raw material guarantee for the development of lutetium-177 therapeutic drugs in China. HTA achieved a breakthrough in the large-scale domestic production of the radioactive nuclide germanium-68 for the first time, with all quality indicators meeting the requirements for commercial nuclides, signifying that China now officially possesses an independent and stable capacity for the large-scale production of germanium-68.
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38 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ ᖹ ࢝ Progress in the development of major nuclear medicines Nuclear Medicines 分類 Type No. Product Registration classi/f_ication Indication CMC GLP Expected NDA 腫瘤 診斷 Diagnosis of Tumors Treatment of Tumors Diagnosis of Neurodegenerative Diseases 腫瘤 治療 神經退行性 疾病診斷 鍀[99mTc]硫化膠體 Technetium-99m sul/f_ide colloid 68Ga-DOTATATE [18F] Florastamin Lutetium-177 oxyoctreotide Borofalan (10B) for injection Fluorine-18 dopa [18F] Florbetazine 鎵[68Ga]多特安肽 氟[18F]司他明 鑥[177Lu]氧奧曲肽 1 2 3 4 5 6 7 注射用錋[10B]法侖 氟[18F]多巴 氟[18F]貝他嗪 3類 Category 3 Category 3 Category 2 Category 3 Category 2 Category 3 Category 1 3類 2類 3類 2類 3類 1類 乳腺癌前哨淋巴結 Breast cancer sentinel lymph nodes Neuroendocrine tumor Prostate cancer Neuroendocrine tumor Head and neck malignant tumors Parkinsonism Alzheimer 神經內分泌腫瘤 前列腺癌 神經內分泌腫瘤 頭頸部惡性腫瘤 帕金森症 阿爾茨海默病 2026年 In 2026 In 2026 In 2028 In 2027 In 2028 In 2027 In 2028 2026年 2028年 2027年 2028年 2027年 2028年 NDA預計序號 產品 註冊分類 適應症 CMC GLP Phase I Phase I Phase II Phase II Phase III Phase III ي BNCT͜ລ [10B]ڰ ᐕ (BNCT)ٙ ᐕҦஔdක೯࿁໕ ٙBNCT ລ ూ೯ Ŋ ʔ̙ʲৰഃ໕ᆯԶೌ ͜ລ [10 B]݊ ٙBNCTᐕᖹ ੶eτΌ ͜ລ [10B]ࠦ ઼ਗ Iᐕ ਗ਼ ͣdՈ௪ᜑഹᑗ ౻f Therapeutic drug for tumor Borofalan ( 10B) for injection of BNCT boron drug. Boron neutron capture therapy (BNCT) is an advanced drug-device combined tumor treatment technology that enables precise radiotherapy. The development of BNCT boron drugs with high tumor targeting enrichment and high safety can provide a non-invasive and highly effective treatment option for recurrent or inoperable tumors. Borofalan ( 10B) for injection is a core BNCT therapeutic drug independently developed by Zhonghe Headway, featuring independent intellectual property rights, strong targeting ability and excellent safety. The product under development, borofalan (10B) for injection, has fully commenced Phase I clinical trial. Against the backdrop of growing demand for precise tumor treatment, the drug, once marketed, will fill a gap in the domestic market for high-end radiotherapy drugs, offering significant clinical value and broad market prospects.
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39 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ ي fίყ ɪdમ͜ 68Ga-DOTATATE࿁ग़ʫ ໕ᆯආБ PET/CTəᅂ྅ ᅺd 68Ga-DOTATATEᒔ̙ ൙ Пd177Lu-DOTATATEؤ 〄 [68Ga]͜εतτ㹻 ᖹଷe㷞 [177Lu]ʊҁ ϓIIIɝଡ଼ձԶᖹd˸ɪ ؤ ଟf ي ي 1. jPSMAɓ၇ ׳ ཪΣ PSMAක Ά ݯ[18F] [18F]Florastamin ၾPSMA ༰৷f͉ණྠၾᒵ FutureChem ʮ̡ᖦəΥЪක೯ᙄdᐏə [18F]Florastaminක ᛆлf ݯۜ[18F]࢛ء ૰ʊҁϓ IIIӺd༈ᖹ ࢛׳ ͣdਂՑІ˴̙ ̙ f Integrated drug for diagnosis and treatment Integrated drug for diagnosis and treatment for neuroendocrine tumor. Internationally, the use of 68Ga-DOTATATE for PET/CT of neuroendocrine tumor has become the gold standard in imaging. 68Ga-DOTATATE can also be used to evaluate the treatment effect of patients with neuroendocrine tumor. 177Lu-DOTATATE is an effective drug in the treatment of neuroendocrine tumor. The Group ’s products under development, 68Ga-DOTATATE injection and kits and lutetium-177 oxyoctreotide injection, has been completed with the enrollment of subjects and drug supply in phase III clinical trial, which will greatly improve the efficiency of diagnosis and treatment of patients with neuroendocrine tumor after their marketing. Diagnostic drugs Diagnostic drugs for tumors 1. Prostate cancer diagnostic drug: PSMA is an ideal tumor marker for prostate cancer. The development of radioactive targeted PSMA diagnostic (therapeutic) drugs is currently a hot spot of interest that the domestic and foreign radiopharmaceutical companies are concerned about and compete for. The combination of [ 18F] Florastamin and PSMA has a higher specificity and a higher safety profile. The Group has signed a joint development agreement with FutureChem in Korea to obtain the exclusive rights to develop, manufacture and market [ 18F] Florastamin injection in the PRC. The Group ’s product under development, [18F] Florastamin injection, has been completed with phase III clinical trial. It will fill the gap of radiodiagnostic drugs for prostate cancer in China after its marketing, realize independence and controllability, and improve the accessibility of drugs for patients in China.
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40 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ 2. Breast cancer sentinel lymph nodes imaging drug: 99mTc sulfide colloid is the first technetium marked radiocolloid for lymph imaging, which is used for the location and tracing of breast cancer sentinel lymph nodes. The Group ’s products under development, sulfide colloid kit and technetium-99m sulfide colloidal injection, has been completed with the enrollment of subjects in phase III clinical trial, and is about to submit marketing application. It will benefit breast cancer patients and improve the prognosis of the patients in combination with the corresponding treatment after its marketing. Diagnostic drugs for neurodegenerative diseases 1. Alzheimer (AD) diagnostic drug: ß-Amyloid (Aß) is an important target for early diagnosis of AD. The development of positron emission tomography (PET) imaging agents with high affinity and selectivity with Aß protein can realize early non-invasive diagnosis of such disease. [ 18F] Florbetazine injection is an Aß-PET imaging agent jointly developed by the Group and the Key Laboratory of the Ministry of Education for Radiopharmaceuticals of Beijing Normal University, which has independent intellectual property rights and good imaging properties, and is a domestic Class I innovative drug. The Group ’s product under development, [ 18F] Florbetazine injection, is in phase III clinical trial. 2. j䅕 [99m Tc]͜ d͜ Зͪᔳf ିᇭᖹଷʿ䅕 [99m Tc]૰ʊҁϓ III ಂ Όɝଡ଼dуਗ਼ʹɪ ਗ਼ԴԪ໗ ᐕdҷഛ f ي 1. ဧভऎᎰष (AD)j βÑ ዠ४ᅵஐͣ (β-Amyloid, Aβ )ྼ ତ ADཪᓃdක ೯ၾ A β ஐͣՈϞ৷ፋձɢձ፯ ᓙᄴધҦஔ (PET)Ϙಂ ݯ[18 F] Ԏ˼㹼 [18 F] Florbetazine͉ණྠձ̏ ᓃ ٙAβ-PET ᗳᜑ྅ ᗆପᛆdՈϞԄλ ʫ Iᖹ ݯۜ[18F] Ԏ˼㹼 ࢝Шಂᑗґ༊᜕ Ӻf
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41 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ 2. ݯ[18F] εˋί ಌशषeၚग़ ဧভऎᎰषഃग़ӻ୕ ൢᓙdՈϞशषϘಂൢᓙe ಔᏨഃᑗ ݯۜ[18F] ε ࢝Ш ਗ਼෬ʫ PET ͣf ᑮഽ(Hp)ي ҇९ ¹³Cᑮഽೌ௴eၚ e ҇९ ¹³Cd̙ྼ ൢᓙf50mg ҇ ९[¹³C]І˴ ঐᖢ ʮ̡ 50mg ҇९ [¹³C]္ຖ ൙ᄲʕː (CDE) නлfί͏ੰ ᐏҭ dਗ਼ආɓӉቩոʮ̡ίխंൢᓙჯ ჯήЗf 2. Parkinsonism diagnostic drug: fluorine-18 dopa is used clinically for the diagnosis of nervous system diseases such as parkinsonism, schizophrenia and AD, and has clinical value for early diagnosis of disease, assessment of disease severity and cell transplantation detection. The Group ’s product under development, fluorine-18 dopa injection, is in phase III clinical trial, and will fill the gap of domestic PET Parkinson ’s drugs after its marketing. Helicobacter pylori (Hp) diagnostic drug ¹³C urea breath test is a non-invasive, accurate and safe method for diagnosing helicobacter pylori. The development of high sensitivity and highly stable ¹³C UBT diagnostic products enables the diagnosis of helicobacter pylori infection in the stomach. 50mg ¹³C urea breath test kit is a breath diagnostic product independently developed by Zhonghe Headway, featuring mature technology, stable performance and broad clinical applicability. The Company ’s 50mg ¹³C urea breath test kit has now completed the supplementary trials required by the Center for Drug Evaluation (CDE) of the National Medical Products Administration and the application has been submitted; the project is progressing smoothly. Against the backdrop of growing demand for public health management, once the product is approved for marketing, it will further consolidate the Company ’s leading position in the field of breath diagnostics.
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42 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Nuclear medical equipment The Gamma-ray Stereotactic Radiotherapy System (Gamma Knife) developed by the Group is a radiosurgery product integrating IGS image guidance technology and radiotherapy technology, which is suitable for the radiotherapy of head and body solid tumors. The Group ’s Gamma Knife products were successfully approved with a medical device registration certificate in July 2024. The subsequent model ZND-C Gamma Knife has obtained the medical device registration certificate issued by the National Medical Products Administration, with its localization rate set to increase to over 90%, marking the official entry of domestic Gamma Knives into a new phase characterized by “full independent control over core components ”. The red blood cell lifespan measurement breath analyzer developed by the Group utilizes the principle of infrared spectroscopic gas analysis to enable non-invasive, quantitative measurement of human red blood cell lifespan, and was granted a registration certificate in February 2026. The analyzer generates a report in approximately 250 seconds per test, which will further promote the important role of nuclear technology in the early screening and clinical diagnosis of hematological system diseases. ᔼᐕༀ௪ ᐕ ɓ၇ණIGS ᅂ྅ˏኬҦஔ ᐕପ ࢛׳ٙ ۜ2024 ϋ7˜ϓ ۨ ZND-C္ຖ ପʷଟਗ਼ʺЇ 90% ˸ɪdᅺႦ䋠ପТ І˴̙છ f խं༊᜕ᄃ ଣdྼତɛ 2026 ϋ2 ˜՟ൗ̅ᗇf༈༊᜕ᄃఊϣᏨස ߒ250у̙፩̈జѓdਗ਼ආɓӉપਗ ၾᑗґൢ Ъ͜f
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43 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Research and development platform External platforms IAEA Radiopharmaceuticals and Radioactive Sources Collaboration Center IAEA Radioisotopes and Products Collaboration Center China Atomic Energy Authority Research and Development Center for Nuclear Technology (Radiopharmaceutical Engineering Transformation) CNNC Radiopharmaceuticals Engineering and Technology Research Center Beijing Key Laboratory of Radiopharmaceuticals Engineering and Technology Guangdong Radioactive Isotope-labeled Drugs Engineering Technology Research Center Guangdong Provincial Engineering Technology Research Center for Breath Testing Guangdong Stable Isotope Application Engineering Technology Research Center Shenzhen Carbon Isotope Application Engineering Technology Research Center Beijing Enterprise Technology Center Chengdu Enterprise Technology Center Sichuan Enterprise Technology Center CIRC Branch of Isotope Engineering and Technology Research Center Sichuan Radioisotope Engineering and Technology Research Center Sichuan Provincial Engineering Research Center for Intelligent Medical Imaging Shanxi Molecular Imaging Technology and Equipment Research and Development and Transformation Engineering Research Center Key Laboratory of Radiopharmaceuticals Quality Control and Evaluation of Guangdong Medical Products Administration Shanghai Molecular Imaging Probe Engineering Technology Center Zhejiang Engineering Research Center for Isotope Preparation and Application Technology Zhejiang Isotope Innovation Consortium Jiaxing High-Tech Research and Development Center for Radioisotopes Preparation and Application ೯̨̻ ̨̮̻ IAEA๕Ъʕː IAEAЪʕː Ҧஔ ೯ʕː Ӻʕː ܃ ي ೯ʕː Ӻʕː Ӻʕː Ӻʕː ̏ԯ̹ΆุҦஔʕː ϓே̹ΆุҦஔʕː ΆุҦஔʕː ӺʕːΝ፧ʱʕː Ӻʕː Ӻʕː ʱɿᅂ྅Ҧஔʿ Ӻʕː ي ܃ ɪऎ̹ʱɿᅂ྅ઞ০ʈҦஔʕː ΝЗ९Ⴁ௪ձᏐ͜Ҧஔ Ӻʕː ΝЗ९௴อᑌΥ ΝЗ९Ⴁ௪ Ӻක೯ʕː
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44 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Internal platforms Radiopharmaceuticals R&D Center Stable Isotope and Breath Test Technology R&D Center Radioactive Sources and Application R&D Center Irradiation Application Technology R&D Center In terms of industry-academia-research cooperation, the Group has formed active research cooperation with industry-advantaged research institutes, universities and hospitals such as National Institute of Metrology, Shanghai Institute of Materia Medica of Chinese Academy of Sciences, Institute of High Energy Physics of Chinese Academy of Sciences, China Institute of Atomic Energy, Nuclear Power Institute of China, China Institute for Radiation Protection, Neutron Science Center of China Spallation Neutron Source, Harbin Institute of Technology, Sichuan University, Lanzhou University, Beijing Normal University, Xiamen University, China Pharmaceutical University, Peking Union Medical College Hospital, 301 Hospital, West China Hospital of Sichuan University, Southern Medical University and Institute of Zhejiang University-Quzhou, and strengthened academic exchanges and research talent cultivation through the establishment of joint laboratories, research and development centers, collaborative innovation centers and innovation unions for purpose of achieving comprehensive cooperation in technological innovation. The Group has a long-standing commitment to building a system of high-level talents, with core R&D talents including 4 experts enjoying State Council allowance, 2 chief scientists from CNNC, 1 technical leader, 21 young talents, 5 chief experts of CIRC and 15 technology leaders focusing on extensive researching and optimizing production technologies, developing new products and upgrading safety and efficacy of existing products to jointly promote technological innovation in various industrial fields of the Group. In addition, the Group has set up a post-doctoral research workstation of MOHRSS, a post-doctoral innovation practice base in Shenzhen, a post-graduate workstation for radiopharmaceuticals in Jiangsu Province and a post-graduate workstation for irradiation application in Suzhou University with an aim of actively developing post-doctoral and post-graduate training and continuously strengthening the construction of talent team. ʫ̨̻ ೯ʕː ೯ʕː ೯ʕː ೯ʕː ࠇ ߅ Ӻ ԣ ኪʕ ဧᏵʈุɽኪe̬ʇɽኪeᚆψɽ ߅ ɽኪȅԯձᔼ৫e301 ᔼ৫e̬ʇɽ ɽኪeएϪɽኪᜪ ձᔼ ͭᑌΥྼ ೯ʕːeΝ௴อʕːe௴อᑌ ɛʑ ΥЪf ண ൨ 42߅ Ҧ੭᎘ɛ 1ʑ 21 ɛdʕΝ፧ 5ɛeҦஔ੭᎘ɛ 15ء ක೯ʿତϞ ʺॴdΝપආ͉ණྠ Ҧ௴อʈЪfϤ̮d͉ණ ʈЪ१eଉέ̹ ي Ӻ͛ ቮ ணf
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45 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Digital transformation The Group adheres to an enterprise architecture-based approach to digital transformation, actively advancing digital development initiatives and driving digital and intelligent empowerment in alignment with its business operations. It is planning medium – to long-term digital transformation initiatives, defining clear objectives, roadmaps and key tasks, establishing enterprise architecture governance mechanisms and processes, cultivating experts in the digital field, and accelerating the pace of transformation. The Group is piloting digital transformation projects in the areas of strategic planning, market development and technological innovation, utilizing digital principles to streamline and optimize processes, thereby laying the foundations for the subsequent design and application of information systems. The Group advances the roll-out of the ERP system across the second batch of 76 management units in CIRC, whilst promoting the application and launch of information systems in areas such as OA, Party building, archiving, regulations, contracts and taxation, thereby continuously enhancing management capabilities. The Group vigorously advances industrial digitalization efforts by establishing a digital platform for HTA production quality. Headway has completed the launch and acceptance of its smart manufacturing collaboration platform, obtained Level 3 certification under the Capability Maturity Model for Manufacturing (CMMM), and actively applies for advanced-level factory. The Group organizes its production units to complete self-assessments of their CMMM, establish records, and advance the tiered development of smart factories. The Group actively explores the implementation of new technologies, conducts Group-wide specialized training on artificial intelligence, and guides various sectors to identify high-quality application scenarios. HTA establishes intelligence big model for radiopharmaceutical R&D, enabling intelligent Q&A, in-depth research, research assistance, analytical reports and patent tracking. The Group launches a dedicated cybersecurity initiative, completes the construction of the CIRC Network Security Situational Awareness Platform, and continues to enhance its capability of cybersecurity threat perception and detection. ۨ ଣ ணʈЪdഐΥΆุ ุਕdપਗᅰοʷe౽ঐʷረঐfፑྌʕ ࠠ d Ӊ ଫྌჯਹe̹ఙක೯ჯ ධͦd͜ Ꮄʷd ਿᓾf પආʕΝ፧ୋɚҭϣ 76၍ଣఊЗක ࢝ERPணʈЪdપਗ OAe ӻ୕ ᚃረঐ၍ଣʺfɽɢપ ͛ପሯ ҁϓ౽ঐႡிΝ ܓ CMMM) ɧॴ൙ПႩᗇdጐ͡జආॴ ఊЗҁϓ౽ঐႡி ̨ͭሪdપආ౽ঐʈ ԃfጐઞ॰อҦஔᏐ͜ໝήd Όණྠɛʈ౽ঐਖ਼ᕚdˏኬჯ ׳ܔ dྼତ౽ঐਪ జѓeਖ਼ ၣഖτΌБਗਖ਼ධdҁϓ ܵ ձᏨঐɢf
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46 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ CAPITAL OPERATION As of 30 June 2026, the Group ’s actual amount paid to Tongfu Innovation Industrial Investment Fund Partnership (Limited Partnership) ( “Tongfu Fund ”) was RMB401 million (including recovery of principal), accounting for 45.51% of the total actual amount paid to Tongfu Fund, which was RMB880 million. After evaluation, as of 30 June 2026, the net asset of Tongfu Fund measured at fair value was RMB1,042.49 million, and the value of the Company ’s share of Tongfu Fund ’s net asset was RMB474.44 million, accounting for 3.0% of the Group ’s total assets. During the Reporting Period, the Company ’s investment income in Tongfu Fund was RMB6.22 million, and the Company did not receive any dividend. As the main body of the development of the nuclear technology application industry of CNNC, CIRC is responsible for the development of China ’s nuclear technology application industry. Upholding the strategic objective of “Becoming Larger, Stronger and Better ”, the Company firmly follows the development concept of “Industrialization and Globalization ” to transform itself into a topnotch international provider of nuclear technology application products and services. The Company closely focuses on the established strategy and implements the M&A strategy of investment control source, strengthening the core, and expanding applications. The Group focuses on the fields such as nuclear medicines, nuclear medical equipment and irradiation applications, and mergers and acquisitions have been carried out in combination with strategic or market investment considerations of different targets. In order to promote the implementation of the Company ’s strategy, open up new economic growth points, and enhance the Company ’s economic scale and efficiency, Tongfu Fund introduced the National Industry Investment Fund ( ږand Beijing Daxing Development Guidance Fund (Limited Partnership) (ږ( Υྫ )), which further enhanced the financial advantages of Tongfu Fund. Tongfu Fund mainly invests in nuclear technology applications such as nuclide manufacturing, radioactive sources, other diagnostic and therapeutic drugs in the field of nuclear medicines application, medical devices, medical services and industrial irradiation applications. ༟͉༶ᐄ ࿚Ї2026 ϋ6˜30˚d͉ණྠ࿁Ν፧௴อ Υྫ Ν ɛ͏࿆4.01 ᄂʩ ྼᖮᐼᕘɛ͏࿆8.80 ᄂʩdʮ̡Цˢ 45.51%f൙ПdΝ፧ ࿚Ї2026 ϋ6˜30ࠇ࠽ ɛ͏࿆ 1,042.49 ϵຬʩd͉ މ࠽ ɛ͏࿆474.44 ϵຬʩdЦ͉ණྠ༟ପᐼᕘ ٙ3.0%ٙږ ɛ͏࿆ 6.22ٰ f ҦஔᏐ͜ପุ೯ ҦஔᏐ͜ପ ପุʷeყʷ ଫଣ ҦஔᏐ͜ପ ːeᓒੵᏐ͜ ᔼᐕༀ௪e މ ڗ ږ ࢝ Υྫ dආɓӉᄣ੶əΝ፧ ࣨ Չ˼ൢ ਕeʈ ҦஔᏐ͜ჯਹf
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47 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ PRODUCTION CAPACITY AND BASE CONSTRUCTION In the first half of 2026, we focused on core businesses including nuclides, nuclear medicines, radioactive source and application, and irradiation application to accelerate the nationwide network layout of pharmaceutical centers, expedite the construction of radiopharmaceutical production and R&D bases, systematically enhance production and R&D capabilities across the entire industrial chain, and continuously improve the nuclear medical health industry ecosystem. Concurrently, we advanced construction projects in related fields. These efforts supported the independent control over the production of domestic isotope products, thereby better serving the high-quality development of the national medical and health sector. In the field of nuclides, the Phase II project of high-abundance 13CO gas enrichment in Tongcheng, Anhui commenced and entered the construction phase. Upon completion, this project will become China ’s first production base with tonnage-level capacity for high-abundance 13CO gas. In the field of nuclear medicines, the Group continues to refine its network-based layout for the production of short half- life drugs and its regional layout for the production of long half-life drugs. During the Reporting Period, the North China medical base project entered the licensing phase, and the local drug regulatory authority conducted on-site GMP compliance inspections. The construction of this project will further enhance CIRC’s production capacity and technical capabilities in the field of radiopharmaceuticals, better meet regulatory requirements regarding production quality, safety and environmental protection, and ensure the supply of radioisotopes to the market. The East China medical base project entered the licensing phase and already obtained production licenses for radiopharmaceuticals on production lines for fluorine, technetium and strontium, with schedule to commence formal production this year. This project is designed to meet internationally advanced standards and, upon completion, will obtain China GMP certification as well as international certifications such as FDA cGMP, WHO and ண 2026ࣨ ːุ ਕd̋ҞᔼᖹʕːΌၣഖʷ̺҅d ࣨ ᗫჯ ͛ପІ ਕΌᔼᐕੰԫุ৷ f ܓ13COं ணධͦ ɚಂ ʊකʈආɝʈ Ո ܓ13CO͛ପਿήf ᚃҁഛ˸̒ ̒সಂ ਜਹʷ̺҅fజѓಂʫdശ̏ d᙮ήᖹ ࢝GMPfஷཀ͉ ׳ٙ ͛ପঐɢձҦஔঐɢdһλήတ ္၍ ؇ dʊᐏ՟ ͛ପ̙ З
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48 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ EMEA. The nationwide network layout of pharmaceutical centers continues to expand, with pharmaceutical centers in operation accumulating to 29. Construction is progressing on eight centers currently under development, with three scheduled to commence operations in 2026. Over the next three years, a total of 37 centers is set to become operational. Once fully operational, they will cover more than 95% of the national population. In the field of radioactive source and application, the second phase of the radioactive sources R&D and production base of CIRC, was completed, and the additional items under its radiation safety license were successfully approved, marking the full completion and commencement of operation of Asia ’s largest and most comprehensive R&D and production base for sealed radioactive sources. The base is capable of producing high- quality radioactive source products comprising over 70 nuclides, with an annual production capacity exceeding 100,000 units. It can precisely meet the application requirements across multiple sectors, including industry, agriculture, medicine, resource exploration, ecological environment and scientific research, thereby providing a reliable supply of domestic radioactive sources to support high-quality development across all industries. In the field of radioactive source and application, the main structure of Tianjin irradiation project was completed and entered equipment installation phase. Upon completion, this project will further refine the Company ’s irradiation industry footprint in the Bohai Rim region, enhancing the Group ’s market share and technological innovation capabilities in the irradiation sterilization sector. ਗ਼ஷཀʕ GMP d˸ʿ FDA cGMP eWHO eEMEA ܵ ҳପᅰඎ༺Ց 29 d8ᔼᖹʕːᖢӉપආd2026 ϋ ྌҳପ 3d͊Ը 3ҳପ 37d ਗ਼ᔧႊΌ 95%˸ɪɛɹf ࢛׳ ϓdԨϓ̌ᐏ τΌ̙ᗇ̙ධͦᄣධdᅺႦ䋠 ϓҳପfਿή̙͛ପ ൴ཀ 70dϋ ๕ᅼਗ਼൴ཀ 10d̙ၚቇ ৣʈุeุ༵eᔼኪe༟๕ਖઞe͛࿒ᐑ Б ๕ ღf ፧ධͦ dධ ਗ਼ආɓӉҁഛʮ̡ίᐑಲऎήਜ ፧ପุ̺҅dʺ͉ණྠί፧๘ഽჯ ̹ఙЦϞଟձҦஔ௴อঐɢf
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49 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ ስБ ੰʕ ଫdпɢ ɓጤ ண Ҵ˓d̺̋ ስБ ੰʕ 2030dΌɢપਗ ᔼ͜ΝЗ९ ྌ 2021-2035 ϋ ໝήf ༶ᐄձ၍ଣც ࠅ ᅺʷe ͦ ӻ ᔼኪ ӻ୕++ਕ ɓ ᖹeༀ௪Όପุ dпɢʺҢၚᔼᐕ˥ ̻f ၾ౽ᅆʷˏჯ 2026ٙ ӻ୕ 1.0e d 2026 ӻ୕ 2.0 ਕ ӻ อᏐ͜ᅼ෯dණྠ͍Ν̏ԯ ᗫʈЪd ᅺʷe၍ଣ ࣨ f IMPLEMENTING THE “HEALTHY CHINA ” STRATEGY AND FACILITATING THE CONSTRUCTION OF “ONE COUNTY, ONE DEPARTMENT ” The Group accelerates the layout of the smart nuclear medicine industry through the Nuclear Medicine Development Center, deeply implements the “Healthy China 2030 ” ( ੰʕ 2030) planning outline, and fully promotes the implementation of the Medium and Long-term Development Plan for Medical Isotopes (2021-2035) (ྌ (2021-2035 ϋ). We focus on addressing the operational and management needs of the nuclear medicine department, integrating new technological elements such as artificial intelligence and the Internet of Things, with the aim of achieving high-quality development goals for the standardization, normalization, systematization and intelligence of the nuclear medicine departments in China. We have developed the core product, the intelligent nuclear medicine information system, and built an integrated ecosystem of “system, hardware and service ” for nuclear medicine, driving coordinated development across the Group ’s full radiopharmaceuticals and equipment industry chain, thereby contributing to the advancement of the level of precision medicine in China. Innovative Achievements and Intelligent Leadership In the first half of 2026, based on its self-developed Intelligent Nuclear Medicine Information System 1.0, the Group developed comprehensive smart nuclear medicine solutions for provincial, municipal and county-level hospitals, and is currently driving the deployment of several projects. Meanwhile, at the beginning of 2026, the Group successfully secured approval for the research and development project for the Intelligent Nuclear Medicine Information System 2.0 and secured specialized funding from the Beijing Municipal Science and Technology Commission for the technology services sector. The project expands upon the intelligent nuclear medicine foundation system to develop several new application modules. The Group is actively advancing relevant work in collaboration with Peking Union Medical College Hospital and Tsinghua University. This initiative will assist nuclear medicine departments in achieving standardized processes, regulated management, visualized operations and systematic monitoring, thereby empowering the high-quality development of nuclear medicine departments.
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50 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Focusing on the Smart Nuclear Medicine Sector and Deepening Our Strategic Presence On 6 August 2026, CNNC Fuzhi was formally established. It will take over the operation of the Nuclear Medicine Development Center, focusing on the smart nuclear medicine industry, integrating the entire “nuclear medicine ” industrial chain, and establishing a model of coordinated development comprising “smart nuclear medicine + radiopharmaceuticals + equipment ”, in order to drive the evolution of its business from “single- product supply ” to “integrated full-value-chain services ”, lead the nuclear medicine industry ’s transition towards standardization and intelligence and refine the industrial ecosystem, thereby consolidating its leading position in the sector. QUALITY AND SAFETY In the first half of 2026, adhering to the concept of “deriving value from quality and building a brand based on quality ”, the Group strengthened the top-level design and coordinated management of its quality initiatives. It established the CIRC Quality Committee and convened its first annual meeting, comprehensively advancing the restructuring of the quality system and rigorously implementing quality management across all areas. The Group maintained a 100% compliance rate across its entire system in establishing quality management systems where required, strictly adhered to safety and quality standards, routinely conducted training and assessments on laws, regulations and standards, refined quality risk management, and improved control checklists. Building on the three-year special campaign for quality enhancement, the Group has established a comprehensive, end-to-end and multi-tiered control system, implementing full-coverage “four no ’s and two direct ” (ٜquality inspections alongside closed-loop rectification measures, thereby further consolidating the quality systems of its pharmaceutical centers. At the same time, the Group has deepened its digital transformation in quality management, promoting the deep integration of digital controls with day-to-day operations to enhance management efficiency. Mass-participation quality initiatives yielded fruitful results, effectively overcoming production and technical bottlenecks and optimizing radiation protection procedures. Positive outcomes were achieved in areas such as quality improvement, efficiency enhancement and risk prevention and control, resulting in the Group receiving numerous provincial and ministerial-level honors for QC teams and the honor of Quality Trustworthy Team. Zhonghe Headway successfully completed the KGMP re-certification audit in South Korea and passed the EU QP audit for medicinal products. By enhancing product competitiveness through quality management, the Company has supported the implementation of its overseas strategic expansion. ᔼᐕᒄ༸ଉঁ̺҅ 2026 ϋ8˜6፧౽͍όணͭdਗ਼ ᔼ ܔ ᅼ Զഗ Σ ᔼኪБ dʔᓙҁഛΌᗡૢ ͛࿒dቩոБุˏჯήЗf ሯඎၾτΌ 2026ሯඎ௴ிᄆ d੶ʷሯඎʈЪ dϓͭʕΝ፧ሯඎ પආሯ ෧ʈЪdΌ˙ЗҴྼሯඎ၍ଣf ᚃ ܵڭ100%ᇞd੬࿒ʷ ࠬ ᎈ၍ଣeҁഛ၍છఊfԱϖሯඎɧϋ ீό Όᔧႊ ၾௐᐑҷdᐽଉឝྼᔼᖹʕːሯඎ dપਗᅰ ʺ၍ ᔮ၂d ݴ ՟ጐ ॴ QC ʃଡ଼eሯඎ ҁϓᒵ KGMPۜQPࠇ ɢdпɢʮ f
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51 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ In the first half of 2026, the Group comprehensively balanced safety and development, with no production safety accidents or environmental pollution incidents occurring. Significant progress was made in standardizing safety and living conditions, with four member units successfully passing the standardization compliance assessment, and the level of standardization and regulation in safety management steadily improving. Building on the full-coverage “four no ’s and two direct ” (ٜspecial inspections for safety and environmental protection, the Group vigorously advanced its special campaign to strengthen safety management. It successively organized key initiatives such as a thorough fire safety inspection, the three-year campaign to address the root causes of safety production issues, and the identification and rectification of major accident hazards, driving the continuous transformation of the safety management model towards pre-emptive prevention and steadily enhancing overall safety control capabilities. FUTURE DEVELOPMENT The nuclear technology application industry is a typical strategic emerging industry and a representative of new quality productive forces. It empowers nearly one-third of the sub-sectors in the manufacturing industry of the national economy. The Three- Year Action Plan for the High-Quality Development of Nuclear Technology Application Industry (2024-2026) ”, issued by China Atomic Energy Authority, highlights the immense growth potential in the nuclear technology application industry, noting that it will inject strong momentum into the transformation and upgrading of traditional industries, with direct economic output projected to reach RMB400 billion by 2026. At present, CIRC ’s nuclear technology application industry primarily focuses on two tiers, i.e. nuclear technology and nuclear technology products. In the future, it will accelerate its expansion into the third tier, i.e. the applications across various sectors, thereby driving CIRC ’s nuclear technology application industry towards a leap forward in “chain-based development ”. Looking ahead, CIRC will pursue three key directions, i.e. “extending, supplementing and strengthening the industrial chain, deepening scientific and technological innovation, and enhancing market development ”, to promote the faster, better and more extensive integration of nuclear technology into the national economy, and to fully drive the Company ’s rapid and high- quality development through reforms to its three-in-one marketing system and a market-oriented scientific and technological innovation framework. 2026୕ᘪτΌၾ ԫ ᜑഹd4 ఊЗනлஷཀᅺʷ༺ᅺ൙ᄲdτΌ ᖢӉ৷fණྠ Όᔧႊਖ਼ධᏨ dᐽଉપආτΌ၍ଣ੶ʷਖ਼ධБਗf ͉ ഃ ۃ dτΌ၍છঐɢʔᓙʺf ࢝ อጳପ dପุረঐ͏ ڐ1/3ɿঐ ࢝ 2024-2026Ҧ ෂ୕ପุ ਗঐdί 2026ٜٙ ཫึՑ༺ɛ͏࿆ 4,000 ᄂf ၳೊ ᄴॴd͊Ը dપ ҦஔᏐ͜ପุྼତ ᗡό೯ ᚔʺf ᗡᗡ੶ ɧɽ ձ Ҧஔί ፄ f
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52 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ I. EXTENDING, SUPPLEMENTING AND STRENGTHENING THE INDUSTRIAL CHAIN (I) Accelerating to promote self-sufficiency in the domestic supply of isotopes. CIRC will fully leverage the role as the CNNC ’s isotope production collaboration platform to promote in- depth cooperation amongst CNNC entities in areas such as technological research and development, product development, commercialization of research outcomes, and coordination between production and sales. It will coordinate isotope production and sales within the Group, with a view to propelling CIRC into the forefront of the international isotope supply sector. (II) Continuously expanding the “nuclear medicine industrial chain ”, spanning from isotopes to nuclear medicines, and from nuclear medical equipment to comprehensive nuclear medicine solutions. CIRC will continue to refine its network-based layout for the production of short half-life drugs and its regional layout for the production of long half- life drugs, accelerate the construction of medical bases in North China, the Greater Bay Area, East China and Tongcheng, continue to optimize the layout of pharmaceutical centers, and expedite the establishment of a network of 37 pharmaceutical centers covering more than 95% of the national population. ɓe ᗡᗡ੶ᗡ ɓ ̋પආΝЗ९ପІ˴̙ ණྠΝЗ ९͛ପΝ̨̻Ъ͜dપਗ ᔷʷe Υ Ъd୕ᘪණྠʫΝЗ९͛ପ ၾቖਯd䋠ɢપආʕΝ፧ ආɝყΝЗ९ԶᏐୋɓ ඟf ɚ ᖹe ᔼኪ༆ ᔼᐕପุᗡ f ͛ ̒স ਜਹʷб҅d e ᚃ ܔ ϓᔧႊΌ 95%ٙ 37ᔼᖹʕːၣഖf
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53 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ ଉɝб҅̋ኜପุdપආ ᗅʷeӻΐ ᔼኪᅂ ྅ண௪eอɓ˾Т৵ɠeʫ d ձ̹ ʫ ۜ ᔼᐕᒄ༸ଉ ᑌ ࣨ ౽ ᔼኪӻ୕ +ᖹ+ༀ௪+ ᅼόf ɧ ๕ ٙ ๕ʿᏐ͜ପุᗡ ೯͛ ପਿήҳପ༶ᐄdҁഛᔧ ႊЭঐΈɿ๕eʕɿ๕eα ๕eβ/γ࢛׳ ၇ᗳ ൴70 ၇eϋପঐ༺ 10ؕ ᅼʷ͛ପঐɢfΝ d̋Ҟ৷၌Ꮸༀ௪eᏨ ઢ ዚd ๕ίଉऎeଉ ϓ ๕ʿᏐ͜Ҧஔ ӻ୕ණϓԶᏐਠf CIRC will expand its presence in the accelerator industry, promoting the standardized and series- based development of medical accelerators, and actively developing integrated solutions for nuclear medicine imaging equipment, next-generation Gamma Knives and brachytherapy. It will continue to enhance clinical outcomes and market coverage, establishing a comprehensive product line of radiotherapy equipment that combines external and internal radiation therapy. It will aim to deeply develop the smart nuclear medical field, using the smart nuclear medicine Internet of Things (IoT) system as its core platform to integrate the entire “nuclear medicine ” industrial chain, and establish a model of coordinated development comprising “smart nuclear medicine systems + nuclear medicines + equipment + services ”. (III) Continuously expanding the “radioactive sources and application industrial chain ” spanning from isotopes to radioactive sources, to equipment with radioactive source, and to testing services CIRC will strengthen the commissioning and operation of its radioactive sources R&D and production base, and refine a production system covering the full range of radioactive sources, such as low-energy photon sources, neutron sources, alpha sources and beta/gamma instrument sources, to establish a large-scale production capacity with over 70 product types and an annual output of more than 100,000 units. At the same time, it will accelerate investment and deployment in high-end testing equipment and testing services, actively explore new application scenarios for radioactive sources, and, capitalizing on the nation ’s vigorous development of future industries, actively promote the application of radioactive sources in fields such as the deep sea and deep space, with a view to establishing itself as a world-class integrated supplier of radioactive sources and application technology system.
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54 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ (IV) Continuously expanding the “irradiation application industrial chain ”, spanning from isotopes to radioactive sources, to equipment with radioactive source, and to irradiation application; CIRC will, based in the Greater Bay Area and reaching across China, fully position itself in the high-end science and technology innovation sector. It will accelerate the completion and commissioning of irradiation center projects in regions such as the Beijing-Tianjin-Hebei region and the Yangtze River Delta, ensuring that the Tianjin base will commence operations in 2026 and the Taicang base in Jiangsu in 2028. It will focus on the high- end medical device sterilization markets in the Yangtze River Delta, the Bohai Rim and the Pearl River Delta, optimize its regional layout in the mid- range market which is primarily food-related, further deepen the application of irradiation processing and irradiation sterilization, accelerate the expansion of high-value-added irradiation material modification such as ion exchange membrane and nuclear- grade cable accessories, and fully leverage the strong advantages of the internal market within nuclear power plant design organizations to spread into industrial production of cured sheet materials, advanced membrane materials and metal coiled materials, while continuously advancing technological iteration. ̬ ๕ ٙ ፧Ꮠ͜ପุᗡ i Όʕd ௴ପุᒄ ɧ ϓ 2026 2028ɧԉe ᐑಲऎeमɧԉഃ৷၌ᔼᐕ މۜ ʕ၌̹ఙਜਹб҅dආ ɓӉଉʷ፧̋ʈe፧๘ ᕎɿʹ౬ ̋ Ꮠ͜d̂ʱ ʫ ؐ ᙮՜ҿഃ Ҧஔ ˾f
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55 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ (V) Accelerating the development of the industrial chain for “industrial application of stable isotopes ”, spanning from isotopes to industrial application, CIRC will accelerate its entry into future industrial sectors such as stable isotope production, biological application, high-end reagents, nuclear fusion, semiconductors, quantum computing and isotope tracing, with a view to creating a “second growth curve ”. I I . DEEPENING SCIENTIFIC AND TECHNOLOGICAL INNOVATION (I) Establishing a market-oriented innovation system. CIRC will strengthen the operational capacity of the CIRC Institute and, drawing on the cutting-edge innovation capabilities of 23 research institutes within CNNC, build an innovation platform that integrates the discovery and utilization of original technologies, research into generic technologies, the incubation of high-caliber research outcomes, and the empowerment of industrialization. This will break through the “last mile ” barrier between basic research and industrial application, thereby creating a second growth curve for CIRC. Through product finalization, engineering implementation and reliability verification, we will develop commercial products that meet market demand. (II) Proactively planning a series of research projects. CIRC will focus on six major industries and plan and implement three categories of key research projects, i.e. “product development ”, “key technologies ” and “fundamental forward-looking research ”. It will accelerate the development of alpha-nuclide pharmaceuticals and expedite the market launch of new drugs for breast cancer, neuroendocrine tumors, prostate cancer and head and neck tumors. It will also accelerate the market launch of a range of nuclear medicine equipment and high-end testing equipment. ʞ ̋б҅ΝЗ९ՑʈุᏐ ΝЗ९ʈุᏐ͜ ΝЗ Ꮠ͜e৷၌༊ ၳᜊe̒ኬeඎɿ ၑeΝЗ९ͪᔳഃ͊Ըପ Ϝ ᇞ f ɚe Ҧ௴อ ɓ ௴อ Ӻ৫ྼ ණྠ 23 ௴อঐɢd ௴Ҧஔ೯ઢл͜e ؈ ɓ ߅ ɓʮ Ԣ d͂ிʕΝ፧ୋɚᄣ eʈ ᜕ᗇdක೯ ਠุʷପ f ɚ ධͦf ၳೊ6ପ ۃ ධͦf б҅d Ԫ໗ᐖeग़ ΐ໗ᐖe᎘ ᎕໕ᆯഃჯਹอᖹɪ̹i ᔼᐕༀ௪e ৷၌Ꮸༀ௪ɪ̹f
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56 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ ɧe ן ɓ ଉʷ ɧЗɓ ̹ఙᐄቖ ۜ ܝ ɧЗɓ ̹ ݸ ˒ ਕձ̹ఙ၍ଣd͂ிਜਹ પᄿʕːdए ༊ᓃӉપΣΌdҖϓΝ ፧̹ఙપᄿΥɢd੶ʷ ܄ ਕঐɢdᜫʕΝ፧һ ߕ f ɚ ̋Ҟ Ԑ̘̈ ଫfଉʷၾ ჯਹ ᐏऎ ̋ זBINA ุ༵፧१e।ኁ ͜፧१ʿइʕɿ፧ f ᖹ͛ପᇞe፧ ਕධͦʿў๕ༀ މ ҦஔᏐ͜ପุ f ҦஔᏐ͜ପุ ਗ਼ ၡၡఖᔎ ɤʞʞ ྌͦ ௴ிdኧ ɢᗅᄳʕΝ፧ ɤʞʞ ৷ ϓ ձ ਕԶᏐණྠf III. ENHANCING MARKET DEVELOPMENT (I) Deepening the reform of the “three-in-one ” marketing system. CIRC will speed up the improvement of a “three-in-one ” marketing system underpinned by “brand promotion, channel development and after-sales service ”, strengthening market insight, product sales and promotion, customer service and market management, and establishing regional brand promotion centers. Starting from Zhejiang, Sichuan, Guangxi and Shandong, and gradually rolling out the reform nationwide, it will create a cohesive, integrated marketing effort across CIRC, and will strengthen channel management capabilities and enhance end-customer service capabilities, enabling more of CIRC ’s products and services to contribute to a better life for the public. (II) Accelerating the “going out ” strategy. CIRC will deepen cooperation with international enterprises in the field of isotopes and related products, facilitate market access for its own products in overseas markets, and expedite the implementation of projects such as the BINA agricultural irradiation station in Bangladesh, the food irradiation station in Peru and the neutron irradiation laboratory in Thailand. CIRC will make every effort to promote the export of international cooperation projects, including radiopharmaceuticals production lines, irradiation stations, medical service projects and equipment with radioactive source, thereby providing the world with “Chinese solution for the nuclear technology application industry ”. The “15th Five-Year Plan ” is a strategic opportunity period for the development of the nuclear technology application industry. We will closely focus on the objectives of the “15th Five-Year Plan ”, unify our ideology and understanding, maintain our strategic determination, strengthen value creation, make every effort to achieve high- quality development of CIRC in the “15th Five-Year Plan”, and accelerate the establishment of a world- class nuclear technology application products and services supply group.
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57 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ PRINCIPAL RISKS AND UNCERTAINTIES The Group ’s financial condition, results of operations, and business prospects may be affected by a number of risks and uncertainties directly or indirectly pertaining to the Group ’s businesses. To the best of knowledge and belief of the Directors, the Directors consider that the following are the principal risks and uncertainties identified by the Group as at the Latest Practicable Date. Operational Risk Operational risk is the risk of loss resulting from inadequate or failed internal processes, people and systems or from external events. Responsibility for managing operational risks basically rests with every function at divisional and departmental levels. Key functions in the Group are guided by their standard operating procedures, limits of authority and reporting framework. The management will identify and assess key operational exposures regularly so that appropriate risk response can be taken. Investment Risk Investment risk can be defined as the likelihood of occurrence of losses relative to the expected return on any particular investment. Key concern of investment framework will be balancing risk and return across different investments, and thus risk assessment is a core aspect of the investment decision process. Proper authorization system has been set up and detailed analysis will be made before approving investments. Regular updates on the progress of the investments of the Group would be submitted to the Board. Ϊ९ ౻ ᎈ ה ྼყ̙ Ϊ९f ᎈ ʔԑ ᎈf ̌ঐʘ ̌ঐ͟ Ъ ࠅ ᎈᏐ࿁f ᎈ ࿁Չཫ ˴ ᎈʿΫ ࠠٙ d f͉ණྠ ಂһอdԨΣԫึ ිజf
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58 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Market Risk Market risk is the risk that deteriorates profitability or affects ability to meet business objectives arising from the market competition. The management of the Group manages and monitors these exposures to ensure that appropriate measures are implemented on a timely and effective manner. Interest Rate Risk For interest-sensitive products and investments, the Group analyses the interest rate exposure on a dynamic basis and considers managing this risk in a cost-effective manner when appropriate, through a variety of means. Liquidity Risk Liquidity risk is the potential that the Group will be unable to meet its obligations when they fall due because of an inability to obtain adequate funding or liquidate assets. In managing liquidity risk, the Group monitors cash flows and maintains an adequate level of cash and cash equivalents to ensure the ability to finance the Group ’s operations and reduce the effects of fluctuation in cash flows. Economic Environment Most of the Group ’s facilities, operations are located in and its revenue derived from mainland China. The Group ’s results of operations and financial condition therefore depend on the economy of mainland China. Mainland China ’s economy may experience negative economic developments, and other regional economies may also deteriorate. The Group also has significant business across the PRC and one of its growth strategies is to expand into new regions. These regions have also been adversely affected by the global economic slowdown and any continued slowdown may have an adverse effect on the Group ’s existing operations in, and planned expansion into, these regions. ᎈ א ᎈf͉ණྠ ᎈආБ၍ଣу္છd˸ᆽ f ᎈ ʿҳ༟d͉ණྠ˸ਗ ீ ᎈf ᎈ ͊ঐ՟̂ ͊ঐᄵ d͉ණ ʿତ ͉ණྠᐄ༶ ਗʘᅂᚤf ᐑྤ eᐄ༶ʿՉᐄุᕘѩ ʿ๕ІʕɽήਜfΪϤd͉ණྠ ึൖ˷ʕɽʘ ࠋ dՉ˼ήਜ͵̙ঐึెʷf ͉ණྠίʕεஈήਜ͵ϞʔˇุਕdϾ Їอήਜf ᇠʘʔлᅂ ᚃdѩ̙ঐ࿁͉ ุਕЇ ྌdிϓʔлᅂᚤf
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59 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ FINANCIAL REVIEW Since the listing of the H shares of the Company on the Stock Exchange, the Company has been preparing its financial accounting reports in accordance with IFRSs. Pursuant to the Consultation Conclusions on Acceptance of Mainland Accounting and Auditing Standards and Mainland Audit Firms for Mainland Incorporated Companies Listed in Hong Kong (࠰ ˸ʿ໌͜ ፔ༔ᐼഐ) published by the Stock Exchange in December 2010, with effect from 15 December 2010, issuers incorporated in the Mainland and listed on the Stock Exchange are permitted to prepare their financial statements in accordance with the CASBE, and Mainland accounting firms approved by the Ministry of Finance of the PRC and the China Securities Regulatory Commission are permitted to provide audit services to issuers incorporated in the Mainland and listed on the Stock Exchange adopting the China Standards on Auditing for Certified Public Accountants. In view of the above arrangements and the convergence of the CASBE and IFRSs and taking into account that the Company principally conducts its business in Mainland China, in order to improve operational efficiency, following consideration and approval by the Shareholders at the 2025 annual general meeting held on 18 June 2026, the Company has adopted the CASBE and relevant regulations for the preparation of its financial statements with effect from the 2026 interim period. For further details, please refer to the Company ’s announcement dated 27 May 2026, the circular dated 29 May 2026, and the announcement dated 18 June 2026. ৌਕΫᚥ І͉ʮ̡ Hɪ̹ʘ˚˸Ըd͉ʮ ᇜႡՉৌਕึ ה2010 ϋ12ٙ ʫήൗ̅ϓͭʮ̡ ˸ʿ໌͜ʫήึ ፔ༔ᐼഐ dІ2010 ϋ12 ˜15 ೯ ᇜႡՉৌਕ ʿʕᗇՎ္ຖ၍ଣ મ͜ʕ ʫήൗ̅ϓͭԨ ਕf ၾყৌ ʊਿ͉ᒈΝdԨϽᅇՑ͉ʮ̡˴ ଟd ͉ʮ̡ 2026 ϋ6˜18ٙ2025ܓ dІ 2026dમ ᇜႡৌਕజ މ2026 ϋ5 ˜27 ˚ʘʮѓe2026 ϋ5 ˜29 ˚ʘஷՌd ʿ2026 ϋ6˜18 ˚ʘʮѓf
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60 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Operating Revenue We derived our revenue mainly from five major business segments: (1) nuclear medicine; (2) nuclear medical equipment; (3) radioactive sources and application; (4) irradiation application; and (5) other businesses. For the six months ended 30 June 2026, the Group recorded revenue of RMB2,993.83 million, representing an increase of RMB125.93 million or 4.4% from RMB2,867.90 million for the same period last year, mainly due to the growth in revenue from the Company ’s nuclear medicines, radioactive sources and application, and nuclear medical equipment. Operating Cost, Gross Profit and Gross Margin For the six months ended 30 June 2026, the Group recorded operating cost of RMB1,513.72 million, representing an increase of RMB128.54 million or 9.3% from RMB1,385.18 million for the same period last year, mainly due to the increase resulting from the growth in revenue from the Company ’s nuclear medicines, radioactive sources and application, and nuclear medical equipment. For the six months ended 30 June 2026, the Group recorded gross profit of RMB1,480.10 million, which was basically in line with the gross profit of RMB1,482.72 million for the same period last year. The gross margin for the period was 49.4%, representing a decrease of 2.3 percentage points from 51.7% for the same period last year, mainly due to changes in the revenue structure during the period. ᐄุϗɝ ุਕʱj(1)ࣨ ᖹi(2)ᔼᐕༀ௪i(3)๕ʿᏐ͜i (4)፧Ꮠ͜iʿ(5)Չ˼ุਕf ࿚Ї2026 ϋ6˜30˜ಂගd͉ණ ɛ͏࿆ 2,993.83 ϵຬʩd༰ ɪϋΝಂɛ͏࿆ 2,867.90 ϵຬʩᄣ̋ɛ͏ ࿆125.93ڗ4.4%ʮ ᔼᐕༀ௪ϗɝ f ᐄุϓ͉eˣлʿˣлଟ ࿚Ї2026 ϋ6˜30˜ಂගd͉ණ ɛ͏࿆ 1,513.72 ϵຬʩd༰ ɪϋΝಂɛ͏࿆ 1,385.18 ϵຬʩᄣ̋ɛ͏ ࿆128.54ڗ9.3%ᎇ ᔼᐕༀ௪ϗ f ࿚Ї 2026 ϋ6 ˜30˜ಂගd͉ ɛ͏࿆ 1,480.10 ϵຬʩd ༰ɪϋΝಂɛ͏࿆ 1,482.72 ϵຬʩਿ͉ މ49.4%d༰ɪϋΝಂ 51.7%ࠥ2.3͉ಂϗ ɝഐᜊʷf
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61 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Selling Expenses For the six months ended 30 June 2026, the Group recorded selling expenses of RMB528.30 million, representing a decrease of RMB73.59 million or 12.2% from RMB601.89 million for the same period last year, mainly due to the Company ’s ongoing efforts to optimize its sales model and refine its sales policies. Selling expenses accounted for 17.6% of revenue during the period, representing a decrease of 3.4 percentage points from 21.0% for the same period last year. Administrative Expenses For the six months ended 30 June 2026, the Group recorded administrative expenses of RMB289.87 million, representing a decrease of RMB7.89 million or 2.7% from RMB297.76 million for the same period last year. Administrative expenses accounted for 9.7% of revenue during the period, representing a decrease of 0.7 percentage points from 10.4% for the same period last year. Research and Development Expenses For the six months ended 30 June 2026, the Group recorded research and development expenses of RMB129.67 million, representing an increase of RMB4.11 million or 3.3% from RMB125.56 million for the same period last year. Research and development expenses accounted for 4.3% of revenue during the period, representing a decrease of 0.1 percentage points from 4.4% for the same period last year. Finance Costs For the six months ended 30 June 2026, the Group recorded finance costs of RMB37.59 million, representing an increase of RMB10.08 million or 36.7% from RMB27.51 million for the same period last year, mainly due to the increase in foreign exchange losses as a result of exchange rate fluctuations during the year. ቖਯ൬͜ ࿚Ї2026 ϋ6˜30˜ಂගd͉ණ ɛ͏࿆ 528.30 ϵຬʩd༰ɪ ϋΝಂɛ͏࿆ 601.89 ϵຬʩಯˇɛ͏࿆ 73.59ࠥ12.2%ʮ̡ ഄf͉ಂ ࠠ17.6%d༰ɪϋΝ ٙ21.0%ࠥ3.4ϵʱᓃf ၍ଣ൬͜ ࿚Ї 2026 ϋ6 ˜30˜ಂගd͉ ɛ͏࿆ 289.87 ϵຬʩd ༰ɪϋΝಂɛ͏࿆ 297.76 ϵຬʩಯˇɛ ͏࿆ 7.89ࠥ2.7%f͉ಂ၍ଣ ࠠ9.7%ٙ 10.4%ࠥ0.7ϵʱᓃf ೯൬͜ ࿚Ї2026 ϋ6˜30˜ಂගd͉ණ ɛ͏࿆ 129.67 ϵຬʩd༰ɪ ϋΝಂɛ͏࿆ 125.56 ϵຬʩᄣ̋ɛ͏࿆ 4.11ڗ3.3%೯൬͜ ࠠ4.3%ٙ4.4% ࠥ0.1ϵʱᓃf ৌਕ൬͜ ࿚Ї 2026 ϋ6 ˜30˜ಂගd͉ ɛ͏࿆ 37.59 ϵຬʩd༰ ɪϋΝಂɛ͏࿆ 27.51 ϵຬʩᄣ̋ɛ͏࿆ 10.08ڗ36.7%͉ϋ ਗᅂᚤdිгฦ̰ᄣ̋f
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62 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Investment Income For the six months ended 30 June 2026, the Group recorded investment income of RMB14.65 million, representing an increase of RMB5.95 million or 68.4% from RMB8.70 million for the same period last year, mainly due to the increase in profits from joint ventures during the year. Total Profit As a result of the foregoing, the Group ’s total profit for the six months ended 30 June 2026 amounted to RMB462.44 million, representing an increase of RMB47.12 million or 11.3% from RMB415.32 million for the same period last year. Income Tax Expense For the six months ended 30 June 2026, the Group recorded income tax expense of RMB130.26 million, representing an increase of RMB40.17 million or 44.6% from RMB90.09 million for the same period last year. Net Profit As a result of the foregoing, the Group ’s net profit for the six months ended 30 June 2026 amounted to RMB332.17 million, representing an increase of RMB6.94 million or 2.1% from RMB325.23 million for the same period last year. FINANCIAL POSITION Overview As of 30 June 2026, the total assets of the Group have increased. The total assets, the total liabilities and the total equity were RMB16,080.20 million, RMB7,732.53 million and RMB8,347.67 million, respectively. ҳ༟ϗू ࿚Ї2026 ϋ6˜30˜ಂගd͉ණ ɛ͏࿆ 14.65 ϵຬʩd༰ɪ ϋΝಂɛ͏࿆ 8.70 ϵຬʩᄣ̋ɛ͏࿆ 5.95 ڗ68.4%͉ϋΥᐄΆ f лᆗᐼᕘ d࿚Ї 2026 ϋ 6 ˜ 30 ˚ ɛ͏ ࿆ 462.44 ϵຬʩd༰ɪϋΝಂɛ͏࿆ 415.32 ϵຬʩᄣ̋ɛ͏࿆ 47.12 ϵຬʩd ڗ11.3%f ൬͜ ࿚Ї2026 ϋ6˜30˜ಂගd͉ණ ɛ͏࿆ 130.26 ϵຬʩd༰ ɪϋΝಂɛ͏࿆ 90.09 ϵຬʩᄣ̋ɛ͏࿆ 40.17ڗ44.6%f ଋлᆗ d࿚Ї 2026 ϋ6˜30˚˟ʬ ɛ͏࿆ 332.17 ϵຬʩd༰ɪϋΝಂɛ͏࿆ 325.23 ϵຬʩ ᄣ̋ɛ͏࿆6.94ڗ2.1%f رً ฿ᚎ ࿚Ї2026 ϋ6˜30˚d͉ණྠ༟ପᐼᕘϞ ɛ͏࿆ 16,080.20 ϵຬ ɛ͏࿆ 7,732.53 ϵຬʩd ɛ͏࿆ 8,347.67 ϵຬʩf
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63 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Net Current Assets As of 30 June 2026, the Group ’s net current assets were RMB4,259.27 million, representing an increase of RMB214.60 million from those as of 31 December 2025, which was mainly due to the increase in both receivables and inventories compared with those at the beginning of the year as a result of the business development during the year. Adjusted Net Gearing Ratio and Quick Ratio Our adjusted net gearing ratios (adjusted net debt (interest bearing debt plus unaccrued proposed dividends) divided by adjusted equity (total equity of the Company less unaccrued proposed dividends)) were 34.8% and 35.6% as of 31 December 2025 and 30 June 2026, respectively. Our quick ratios (total current assets, excluding inventories, divided by total current liabilities as of the same date) were 1.5 times and 1.5 times as of 31 December 2025 and 30 June 2026, respectively. Issuance of Bonds On 25 October 2024, the Company issued RMB500 million corporate bonds with coupon rate of 2.25% due in 2027 (China Isotope & Radiation Corporation ’s 2024 Public Offering of Technology Innovation Corporate Bonds to Professional Investors (Phase I)). For details, please refer to the Company ’s announcements dated 22 October 2024, 23 October 2024 and 25 October 2024. ࠽ ࿚Ї2026 ϋ6˜30ਗ༟ପଋ ɛ͏࿆ 4,259.27 ϵຬʩd༰ 2025 ϋ12 ˜31 ˚ᄣ̋ɛ͏࿆ 214.60ࠅ dᏐϗሪಛʿπѩ f ሜଋˢଟʿਗˢଟ ࿚Ї2025 ϋ12 ˜31 ˚ʿ࿚Ї 2026 ϋ6˜ 30ሜଋˢଟ ሜ ܔ މ34.8% ʿ35.6%f ࿚Ї2025 ϋ12 ˜31 ˚ʿ࿚Ї 2026 ϋ6˜ 30ਗ༟ପ މ1.5 f ೯БවՎ 2024 ϋ10 ˜25 ˚d͉ʮ̡೯Бɛ͏࿆ 52027лଟ 2.25%ٙ ʮ̡2024 ϋ Ҧ௴อʮ̡ව 2024 ϋ10 ˜22 ˚e2024 ϋ10 ˜23 ˚ʿ2024 ϋ10˜25ʮѓf
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64 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Bank Loans and Pledge of Assets As of 31 December 2025 and 30 June 2026, the Group ’s total bank loans amounted to RMB1,840.82 million and RMB2,056.91 million, respectively. The Group ’s total loans from CNNC Finance Company Limited amounted to RMB302.81 million and RMB291.38 million, respectively. As at 30 June 2026, the carrying amount of the pledge of assets arising from the borrowings was RMB278.45 million (31 December 2025: RMB240.41 million), details of which are set out in note 19. Capital Expenditures Our capital expenditures mainly comprise additions to plant and equipment and intangible assets. During the Reporting Period, our capital expenditures were RMB245.78 million. Contingent Liabilities As of 30 June 2026, we did not have any material contingent liabilities. Foreign Exchange and Exchange Rate Risk The Group mainly operates in China, and the majority of its transactions are settled in Renminbi. The Group ’s assets and liabilities subject to foreign exchange risk, as well as transactions arising from its operations, relate primarily to the US dollar, the Euro and the Hong Kong dollar. The Directors consider that the Group’s exchange rate risk will not have a material adverse effect on the Group ’s financial position. During the Reporting Period, the Group did not have any foreign currency hedging instruments. ץת ࿚Ї 2025 ϋ12 ˜31 ˚ձ 2026 ϋ6 ˜30 ɛ͏࿆ 1,840.82 ϵຬʩʿɛ͏࿆ 2,056.91 ϵຬ பʮ̡൲ಛ ɛ͏࿆ 302.81 ϵຬʩʿɛ͏࿆ 291.38 ϵຬʩf 2026 ϋ6˜30ץת ɛ͏࿆ 278.45 ϵຬʩ 2025ϋ 12˜31˚jɛ͏࿆ 240.41 ϵຬʩ d༉ઋ ൗ19f ༟͉˕̈ ʿண௪˸ʿ ༟͉ ɛ͏࿆245.78 ϵຬʩf ව ࿚Ї2026 ϋ6˜30ɽ වf ᎈ ༟ ߕ ٙ ɽʔ лᅂᚤfజѓಂʫd͉ණྠԨೌ̮࿆࿁ә ʈՈf
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65 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Credit Risk In order to minimize the credit risk, we have policies in place to monitor the exposures to these credit risks on an ongoing basis. Before accepting any new customer requiring credit over a certain credit amount, we carry out research into their creditability and assess their credit quality and define credit limits for that customer. Our individual credit evaluations focus on the customer ’s historical payment records, and take into account information specific to the customer as well as pertaining to the economic environment in which the customer operates. We normally do not require collateral from customers. Therefore, our exposure to credit risk is influenced mainly by the individual characteristics of each customer rather than the industry in which the customer operates. The significant concentration of credit risk primarily arises when we rely heavily on individual customers. We will, however, perform periodic credit evaluation on our customers and monitor the compliance of credit terms by them. We believe we do not have any significant concentration of credit risk as the trade and bill receivables involve a large number of customers across diverse industries and geographical areas. Liquidity Risk Our policy is to regularly monitor current and expected liquidity requirements to ensure that we maintain sufficient reserves of cash and adequate commitment funds from major financial institutions to meet both short-term and long-term liquidity requirements. Our Directors believe that there is no significant liquidity risk, as we have sufficient monetary capital to fund our operations. ᎈ ഄ˸ Ӌ ఱՉ ༈ ء ˒ ᐑྤf fΪϤd ɛत ɽණ ܄ ٙ f͟ ཁ̺ίʔ Ⴉ ᎈf ᎈ ਗ༟ ࠅ d˸တԑಂ Ԩೌ ᎈf
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66 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ DIVIDEND POLICY The dividend policy of the Company is summarized as below: In distributing the profit after tax of the current year, the Company shall allocate 10% of its profit into its statutory reserve fund. When the aggregate amount of the statutory reserve fund of Company is more than 50% of its registered capital, further appropriations are not required. Where the statutory reserve fund of the Company is insufficient to make up for the losses of the previous year, the profits of the current year shall be used to make up for such losses before making allocation to its statutory reserve fund in accordance with the aforementioned. After allocation of its profits after tax to its statutory reserve fund, the Company may, subject to the approval of the shareholders of the Company at the shareholders ’ general meeting allocate its profits after tax to its discretionary reserve fund. After making up for the losses and making allocations to the reserve fund, any remaining profits after tax shall be distributed by the Company to the shareholders of the Company in proportion to their respective shareholdings according to the resolution adopted at the shareholders ’ general meeting of the Company. If the shareholders ’ general meeting of the Company has, in violation of the provision of the aforementioned, distributed profits to the shareholders of the Company before the Company has made up for its losses and made allocations to its statutory reserve fund, the shareholders of the Company shall return to the Company the profit distributed in violation of the provision. The Company ’s shares held by the Company are not entitled to any profit distribution. ഄ νɨj dᏐ՟л f͉ ͉ʮ̡ൗ̅༟͉ d̙˸ʔΎ՟f͉ ᑦ ʘ dᏐ͜ϋлᆗᏎᑦฦf͉ʮ̡ d͉ʮ лᆗʕ՟ f͉ʮ̡Ꮞᑦฦձ՟ʮጐ л ٰܲ ึ༼ ج ̀ лᆗৗᒔ͉ʮ̡f͉ ΅ʔਞၾʱৣлᆗf
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67 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ The Company may distribute dividends in the form of cash or shares. Dividends are declared and paid in RMB to holders of domestic shares of the Company, whereas dividends payable to holders of H shares will be declared in RMB and payable in Hong Kong dollars. Exchange rate between RMB and Hong Kong dollar will be the arithmetic mean of the median of the exchange rates of Hong Kong dollars against RMB as quoted by the People ’s Bank of China for the five business days preceding the date of the declaration of dividend (inclusive). The Company ’s specific profit distribution proposal will be formulated by the Board in accordance with the relevant laws and regulations and the Company ’s operating conditions, based on the opinions of the Company ’s independent Directors, and will be considered and decided by general meeting of the Company. In the event that a profit distribution proposal is approved at the general meeting of the Company, the Company will implement the specific plan within two months after the conclusion of the relevant general meeting. When the Board recommends the declaration of cash dividends to shareholders of the Company (the “Shareholder(s) ”) at a general meeting, the decision to declare any dividends and the amount of dividends will depend on, among other things: • our results of operations and cash flows; • our financial position; • overall performance; • our future prospects; • statutory, regulatory and contractual restrictions on the payment of dividends by us; and • other factors that the Board deems relevant. лf ձ ˕˹dϾ Hd ࢹٰމ ʈЪ˚ʕɛ͏ ٙ ࣩ ً จԈd͉͟ ึஷཀ ึ f ٰ ٰ ˸ɨ ධj • ඎi • i • i • ౻i • e္၍ʿ Փiʿ • Չ˼Ϊ९f
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68 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Interim Dividend The Board resolved to declare an interim cash dividend of RMB0.0994 per Share (inclusive of tax) for the six months ended 30 June 2026 (the “2026 Interim Dividend ”) to Shareholders whose names appear on the register of members of the Company on Monday, 12 October 2026, with a total cash dividend to be distributed of RMB31,795,565.06 (inclusive of tax). The 2026 Interim Dividend is expected to be declared and paid in RMB to holders of Domestic Shares and, whereas dividends payable to holders of H shares will be declared in RMB and payable in Hong Kong dollars before 27 November 2026. Exchange rate between RMB and Hong Kong dollar will be the arithmetic mean of the median of the exchange rates of Hong Kong dollars against RMB as quoted by the People ’s Bank of China for the five business days preceding the date of the declaration of dividend (inclusive). The above dividend distribution proposal is subject to the review and approval by Shareholders at the EGM. Details of the dividend distribution will be published after the EGM. According to the Enterprise Income Tax Law of the PRC and its implementing rules, which came into effect on 1 January 2008, and other relevant rules, the Company is required to withhold 10% enterprise income tax before distributing the 2026 Interim Dividend to non-resident enterprise Shareholders whose names appear on the register of members of the Company. Any H Shares registered in the name of non-individual registered Shareholders, including but not limited to HKSCC Nominees Limited, other nominees, trustees or other groups and organizations, will be treated as being held by non-resident enterprise Shareholders and therefore will be subject to the withholding of enterprise income tax. ࢹݼ ࿚Ї 2026 ϋ 6 ˜30 2026 ɛ͏࿆ 0.09942026 ϋ10 ˜12 ˚ d ɛ͏࿆ 31,795,565.06 ʩ ў fཫಂ20262026 ϋ11 ˜27ࢹٰٙ؇ٰٰ ձ˕˹dϾ Hࢹٰٙ؇ٰٰ dಥ࿆˕˹fɛ͏࿆ၾಥ࿆ ࡈ ಥʩгɛ͏࿆ ʱ ܝࡘ ࣛ ʮбf ૢԷ 2008 ϋ1˜1ᗫ ֢ڢٙ ೯ 2026ཫ ϔ10%ɛ೮ ಥʕ̯ഐၑ ˾ଣ Չ ٙHڢމ ΅dΪϤਗ਼ཫϔ f
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69 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ According to the letter titled the Tax arrangements on dividends paid to Hong Kong residents by mainland companies issued by the Stock Exchange to the issuers on 4 July 2011 and a circular (Guo Shui Han [2011] No. 348) issued by the State Administration of Taxation on 28 June 2011, and relevant laws and regulations, if individual holders of H Shares are residents of Hong Kong or Macau or countries which have entered into a tax treaty with the PRC stipulating a dividend tax rate of 10%, the Company will withhold and pay individual income tax at the rate of 10% on behalf of such Shareholders. If individual holders of H Shares are residents of countries which have entered into a tax treaty with the PRC stipulating a dividend tax rate of less than 10%, the Company will nonetheless withhold and pay individual income tax at the rate of 10% on behalf of such Shareholders. In such a case, if the relevant Shareholders would like a refund of the additional amount withheld, the Company will apply for the agreed preferential tax treatment provided that information required by the applicable tax treaty notice(s) is submitted to the Company ’s H Share registrar in Hong Kong, Computershare Hong Kong Investor Services Limited. If individual holders of H Shares are residents of countries which have entered into a tax treaty with the PRC stipulating a dividend tax rate of more than 10% but less than 20%, the Company will withhold and pay individual income tax at the actual tax rate stipulated in the relevant tax treaty. If individual holders of H Shares are residents of countries which have entered into a tax treaty with the PRC stipulating a dividend tax rate of 20%, or countries which have not entered into any tax treaty with the PRC, or under any other circumstances, the Company will withhold and pay individual income tax at the rate of 20% on behalf of such Shareholders. The Company assumes no responsibility and will not entertain any claim arising from any delay in, or inaccurate determination of, the tax status or tax treatment of Shareholders or any dispute over tax(es) withheld. Shareholders are recommended to consult their tax advisers regarding the PRC, Hong Kong and other tax effects involved in their holding and disposal of H Shares. The Company assumes no responsibility and will not entertain any claim arising from any delay in, or inaccurate determination of, the tax status or tax treatment of Shareholders or any dispute over tax(es) withheld. Shareholders are recommended to consult their tax advisers regarding the PRC, Hong Kong and other tax effects involved in their holding and disposal of H Shares. ה2011 ϋ7˜4˚Σ೯Бɛ೯ ࢹٰ 2011 ϋ6˜28Ռ [2011]348 ɛ HϞ Иʊၾʕ މ10%d͉ ܲ10%˾ϔ ɛ Hʊ 10%ܲ10%ٙ f ҎૐৗΫᕘ̮ϔ Ꮄϗ ಥ HᗇՎ೮া ʮ̡ʹቇ͜ ɛ HϞ ࢹٰ֛ 10%20%ܲ ɛ ɛ HИၾʕ މ20%א א ܲ20% f͉ ਕԒ΅ ʘО॰Ꮅ ዄОப ܵ Ϟʿ̈ਯ HಥʿՉ˼ਕ ਕᚥਪf ਕԒ΅ ʘО॰Ꮅ ዄОப ܵ Ϟʿ̈ਯ HಥʿՉ˼ ਕᚥਪf
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70 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ Closure of Register Of Members The Company will hold the EGM on Tuesday, 29 September 2026. The register of members of the Company will be closed from Tuesday, 22 September 2026 to Tuesday, 29 September 2026 (both dates inclusive) and from Wednesday, 7 October 2026 to Monday, 12 October 2026 (both dates inclusive). Shareholders whose names appear on the register of members of the Company on Tuesday, 29 September 2026, being the record date, will be entitled to attend and vote at the EGM. Shareholders whose names appear on the register of members of the Company on Monday, 12 October 2026 will be entitled to receive the 2026 Interim Dividend. For the purpose of being qualified as Shareholders to attend and vote at the EGM, Shareholders of the Company must lodge all transfers documents with the Company ’s H Share Registrar, Computershare Hong Kong Investor Services Limited, at Shops 1712-1716, 17th Floor, Hopewell Centre, 183 Queen ’s Road East, Wanchai, Hong Kong (for holders of H Shares) or the Company ’s registered office in No. 66 Changwa Middle Street, Haidian District, Beijing, China (for holders of Domestic Shares) for registration no later than 4:30 p.m. on Monday, 21 September 2026. For the purpose of being qualified as Shareholders to receive the 2026 Interim Dividend (subject to the approval by Shareholders at the EGM), Shareholders of the Company must lodge all transfers documents with the Company ’s H Share Registrar (see the address above) (for holders of H Shares) or the Company ’s registered office (see the address above) (for holders of Domestic Shares) for registration no later than 4:30 p.m. on Tuesday, 6 October 2026. ᅲ৾፬ଣཀ˒೮া 2026 ϋ9 ˜29ಂɚ ̜ І 2026 ϋ9 ˜22 ಂɚ Ї2026 ϋ9˜29ಂɚ ҈Շ˚ ʿІ2026 ϋ10 ˜ 7ಂɧ Ї2026 ϋ10 ˜12ಂ ΅ 2026 ϋ9˜29ಂ ؇ٰٙ ึɪҳୃf 2026 ϋ10 ˜12ಂɓ Τΐ͉ʮ̡ ਗ਼Ϟᛆϗ՟ 2026 ϋʕಂ ึɪҳ 2026 ϋ9˜21˚ ΅ཀ ˒˖ʹ͉ʮ̡ H࠰ ಥᝄ ؇183 Υձʕː 17 ᅽ1712- 1716 ⧕ ఱH͉ʮ̡ ʕऎὅਜᅀ၉ʕ 66ୌΥϗ ՟2026ึ 2026 ϋ10 ˜6ٰ ΅ཀ˒˖ʹ͉ʮ̡ H΅ཀ˒೮া ఱH͉ ఱʫ༟ ϾԊ f
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71 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ NO MATERIAL ADVERSE CHANGE The Directors have confirmed that there was no material adverse change in our financial and trading position or prospects as of 30 June 2026. SUBSEQUENT EVENTS AFTER THE REPORTING PERIOD Save as disclosed above, there were no significant events to be disclosed after the Reporting Period to the Latest Practicable Date. USE OF PROCEEDS FROM THE INITIAL PUBLIC OFFERING On 6 July 2018, H shares of the Company became listed on the Main Board of the Stock Exchange (stock code: 1763). Based on the offer price of HKD21.60 per H share and upon the partial exercise of the over-allotment option (100 shares), the net proceeds that the Group received from the Global Offering were approximately HKD1,690.0 million after deduction of the underwriting commissions and other estimated expenses in relation to the Global Offering. As at 30 June 2026, current assets of approximately RMB268.1 million were used and approximately RMB536.1 million was used in selective mergers and acquisitions. The Group has utilised the net proceeds from the Global Offering in accordance with the intended use disclosed in the prospectus of the Company dated 22 June 2018 and the announcements of the Company dated 29 March 2019 and 20 September 2019. In accordance with the requirements of paragraph 11(8) of Appendix D2 of the Listing Rules, the use of proceeds will be updated to provide the use of proceeds from the initial public offering for mid-2026 (including the expected timeline of full utilisation of the balance), which is set out below: ɽʔлᜊਗ ԫʊᆽႩd࿚Ї 2026 ϋ6˜30ࡁ ɽʔлᜊ ਗf ԫධ ٜܝ ɽԫධ ᚣf ಛධ͜ 2018 ϋ7 ˜6 ˚d͉ʮ̡ Hה ΅˾j1763ኽ೯ਯ ٰHٰ21.60ၑdБԴʱ ൴ᕘৣ೯ᛆ 100ᗫ d͉ණྠϗ މߒ16.9 ᄂ 2026 ϋ6 ˜30ߒ ɛ͏࿆ 268.1ɛ͏࿆ 536.1Իᒅf މ2018 ϋ6˜22 މ2019 ϋ3˜ 29 ˚ʿ 2019 ϋ9 ˜20Ꮭ ಛධଋᕘf D2 ʘୋ11(8)ࠅٙݬ ಛධ͜һอd˸Զ 2026 ϋ ಛධ͜ Չʕ̍ ග d༱ΐ νɨj
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72 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ RMB in million Note: The investment in the research and development in the use of proceeds is under preparation due to certain research and development projects to be newly launched. There may be differences between the actual and expected timeline for utilising the proceeds for investment in research and development. The specific timeline of utilisation of the proceeds for the investment in the research and development is subject to the actual timeline of utilisation of the projects. The Company will fulfill the disclosure obligations in accordance with the relevant requirements according to the progress of the projects. ɛ͏࿆ϵຬʩ ͜ ಛධ ٙ ʱৣ ಛධ ٙ ࠈࡌ ʱৣ ࿚Ї 2018 ϋ 12 ˜31 ˚ ʊਗ͜ ᕘ ࿚Ї 2019 ϋ 12 ˜31 ˚ ʊਗ͜ ᕘ ࿚Ї 2020 ϋ 12 ˜31 ˚ ʊਗ͜ ᕘ ࿚Ї 2021 ϋ 12 ˜31 ˚ ʊਗ͜ ᕘ ࿚Ї 2022 ϋ 12 ˜31 ˚ ʊਗ͜ ᕘ ࿚Ї 2023 ϋ 12 ˜31 ˚ ʊਗ͜ ᕘ ࿚Ї 2024 ϋ 12 ˜31 ˚ ʊਗ͜ ᕘ ࿚Ї 2025 ϋ 12 ˜31 ˚ ʊਗ͜ ᕘ ࿚Ї 2026 ϋ 6˜30 ˚ ᕘ ᅰਗ͜ ௵ቱ ٙ ග Use Initial Allocation of the net proceeds Revised Allocation of the net proceeds Amount Utilised as of 31 December 2018 Amount Utilised as of 31 December 2019 Amount Utilised as of 31 December 2020 Amount Utilised as of 31 December 2021 Amount Utilised as of 31 December 2022 Amount Utilised as of 31 December 2023 Amount Utilised as of 31 December 2024 Amount Utilised as of 31 December 2025 Balance as of 30 June 2026 Expected time of full utilisation of balance ᐕ ͛ପ ೯ਿή Investment in imaging diagnostic and therapeutic radiopharmaceuticals manufacturing and research and development bases 597.3 460.0 0.0 29.5 200.0 251.5 427.0 459.3 460.0 460.0 0.0 ᙮ʮ̡ Establishment of production and distribution subsidiaries 67.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 ݄Establishment of new production facilities 84.5 50.0 0.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 0.0 ೯ε၇ᜑ྅ൢᓙʿ e e ΝЗ९ ۜ ࣘ Investment in the research and development of various imaging diagnostic and therapeutic radiopharmaceuticals, raw materials of radioactive source products, medical radioisotopes, and UBT products and related raw materials 253.6 118.3 0.0 76.6 101.2 105.4 105.5 105.5 105.5 105.5 12.8 2026 In 2026 ΥԻϗᒅ Investments/selective (mergers) acquisitions 286.5 536.1 51.4 529.9 536.1 536.1 536.1 536.1 536.1 536.1 0.0 ʿɓছΆุ͜ Working capital and general corporate purposes 143.3 268.1 71.7 232.5 268.1 268.1 268.1 268.1 268.1 268.1 0.0 ࠇTotal 1,432.5 1,432.5 123.1 918.5 1,155.4 1,211.1 1,386.7 1,419.0 1,419.7 1,419.7 12.8 ൗj ࢝ ೯ಛධ ග̙ঐπ ග˸ ኽ ᚣ່ਕf
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73 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ EMPLOYEES AND REMUNERATION POLICY (HUMAN RESOURCES DEPARTMENT) The Group had a total of 3,655 (as at 30 June 2025: 3,361) employees as at 30 June 2026. As of 30 June 2026, our staff costs were approximately RMB529.7 million (for the six months ended 30 June 2025: RMB519.7 million). The remuneration policy of the Group is to motivate and retain excellent staff so as to realize the long-term enterprise goals and objectives of the Group. The employee remuneration policy of the Group is determined after taking into account the overall salary level in the industry, employees ’ performance and other factors. The management regularly reviews the employee remuneration policy and arrangement of the Group. We provide our employees with salaries and bonuses, as well as employee benefits, including employee retirement benefit schemes, medical and vocational injury insurance schemes and housing provident fund schemes. Our employees located in China are covered by the mandatory social security schemes defined by PRC local practice and regulations, which are essentially defined contribution schemes. We provide training to all of our employees to have them equipped with the necessary skills to perform their jobs competently and to give them the opportunities to realize their personal career goals and aspirations. We are also committed to providing individuals with management and leadership training that will improve our capability to achieve our vision, mission and growth objectives. We realize the importance of developing individual career paths that will help employees develop their full potential. Development opportunities are provided as a result of on-the-job training and formal training programs. ഄ ɛɢ༟๕ 2026 ϋ6˜30 ˚d͉ණྠ໌͜ 3,655 2025 ϋ6˜30 ˚j3,361 Τ f ࿚Ї2026 ϋ6˜30ɛ͏ ࿆529.7 ϵຬʩ ࿚Ї2025 ϋ6 ˜30 ˚˟ ˜jɛ͏࿆ 519.7ٙ ʈd˸ྼ ϙf͉ණྠ ᑚ༟ f၍ଣᄴ ഄʿτરf ၅ ྌeᔼᐕʿʈෆ ʕ ֛ٙ ᕘԶಛ ღf ה ცҦঐd˸̂ʱᄵБՉᔖபdԨԶዚึ ፕ Զ၍ଣʿჯኬd༈ ͦᅺe ɛԫ ᆑঐfί ዚ ᆑঐfί ዚ ึf
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74 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED) ᚃ HEDGING ACTIVITIES During the Reporting Period, the Group had not entered into any hedging transaction in relation to foreign exchange risks or interest risks. MAJOR ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES, ASSOCIATES AND JOINT VENTURES On 19 March 2026, Chengdu Gaotong Isotope Co., Ltd., a subsidiary of CIRC, signed an Equity Transfer Agreement to acquire a 51% equity in Hunan Huifeng Engineering Detection Co., Ltd. The counterparties to the transaction were natural person shareholders of Hunan Huifeng Engineering Detection Co., Ltd., all of whom were independent third parties of the Company. The applicable percentage ratios in respect of the transaction, calculated in accordance with the Listing Rules, were all below 5% and did not constitute discloseable transactions. Save as disclosed above, the Company did not have any acquisition or disposal of subsidiaries, associates or joint ventures during the Reporting Period. FUTURE PLANS FOR MATERIAL INVESTMENTS OR CAPITAL ASSETS The Group will actively explore investment opportunities in and outside the PRC to diversify its source of income, which may or may not include any acquisition or disposal of assets and/ or business by the Group. Any such plans will comply with the applicable requirements under the Listing Rules (where appropriate). As at the date of this report, the Company had no specific future plans to make material investments or acquire capital assets. By order of the Board China Isotope & Radiation Corporation Chairman Xiao Yafei Beijing, the PRC, 28 August 2026 ਗ лଟ f ࠠ ɽϗᒅձ̈ਯ 2026 ϋ3 ˜19᙮ʮ̡ϓ ٰ 䁩ᔮʈᏨϞ ʮ̡ 51%މ d ኽ 5%f జѓಂʫd͉ʮ̡Ԩ ϗᒅ ձ̈ਯf ྌ ͉ණྠਗ਼ጐ೯ઢྤʫ̮ʘҳ༟ዚึd˸ ͉ א ቇ͜ f ɽҳ ྌf ԫึն ʮ̡ ڗ ࠭ ʕ̏ԯd2026 ϋ8˜28˚
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75 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 CORPORATE GOVERNANCE REPORT AND OTHER INFORMATION ࣘ C1 ૢ˖f ς ط ɓ C1༱ ͭə͉͟ Փ f͉ʮ ٙ ੬f ۆ ɪ̹ C3༱ ɪ̹೯БɛԫආБᗇ ς Ϟ f Ϟԫ ፭ ʘᅺf͉ʮ̡͵ f The Company has adopted and applied the principles and code provisions of the Corporate Governance Code set out in Appendix C1 to the Listing Rules. During the Reporting Period, the Company has complied with all applicable code provisions set out in the Corporate Governance Code. The Group has always been committed to enhancing its corporate governance level and deems the corporate governance as an integral part of the value created for shareholders of the Company. The Group has, with reference to the code provisions of the Corporate Governance Code set out in Appendix C1 to the Listing Rules, established a modern corporate governance structure effectively balanced and independently operated by the general meetings, the Board and senior management of the Company. The Company has also adopted the Corporate Governance Code as the corporate governance practices of the Company. COMPLIANCE WITH THE MODEL CODE FOR SECURITIES TRANSACTIONS The Group has adopted a set of codes (the “Customized Code ”) with standards no less favourable than that of the Model Code for Securities Transactions by Directors of Listed Issuers (the “Model Code”) as set out in Appendix C3 of the Listing Rules as its own code of conduct regarding securities transaction by all Directors and the relevant employees of the Company. Having made specific enquiries to the Directors, all Directors confirmed that they had complied strictly with the required standards as set out in the Customized Code during the Reporting Period. The Company was also not aware of any incidents of non-compliance with the Customized Code by any employee.
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76 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 CORPORATE GOVERNANCE REPORT AND OTHER INFORMATION (CONTINUED) ᚃ ੂБԫ ։ԑ Ո௪ ڢ ྼყ̙Б˚ಂd͉ʮ ᆙ ͛e౻ഛɾɻeጅᕋ͛ʿτቚ ͛f ึ ၾ ࡰ ੂБ eጅᕋ ͛ʿᗎ͛dՉᔖᛆᇍఖɗୌΥ ɪ f ึʊϽᅇʿᄲቡ͉ණ ʿ࿕ԷdԨʊၾ၍ଣ d̍ ᄲቡ͉ණྠ࿚Ї 2026 ϋ6˜30ࡈ ΥԻʕಂৌਕุᐶf 2026 ϋ8˜28ࡰ ึʊᄲቡԨᆽႩ͉ණྠ࿚Ї 2026 ϋ6˜30 ʕಂุᐶʮѓe2026 ϋʕ ٙ ࿚Ї2026 ϋ6˜30ࣨ f INDEPENDENT NON-EXECUTIVE DIRECTORS The Company has appointed a sufficient number of independent non-executive Directors, who have appropriate professional qualifications, or appropriate accounting or related financial management expertise in accordance with the requirements of the Listing Rules. As of the Latest Practicable Date, the Company appointed a total of four independent non-executive Directors, including Mr. Poon Chiu Kwok, Ms. Chen Jingshan, Mr. Lu Chuang and Mr. An Rui. AUDIT AND RISK MANAGEMENT COMMITTEE As of the Latest Practicable Date, the audit and risk management committee of the Company (the “Audit and Risk Management Committee ”) consists of two independent non-executive Directors and one non-executive Director, namely Mr. Poon Chiu Kwok (chairman), Mr. Lu Chuang and Mr. Chen Zan, and its terms of reference comply with the requirements of the Listing Rules. The Audit and Risk Management Committee has considered and reviewed the accounting principles and practices adopted by the Group and has discussed the relevant internal control and financial reporting matters with the management, including reviewing the unaudited condensed consolidated interim financial results of the Group for the six months ended 30 June 2026. On 28 August 2026, the Audit and Risk Management Committee reviewed and confirmed the interim results announcement of the Group for the six months ended 30 June 2026, the 2026 interim report and the unaudited condensed consolidated interim financial information for the six months ended 30 June 2026 prepared in accordance with the China Accounting Standards.
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77 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 CORPORATE GOVERNANCE REPORT AND OTHER INFORMATION (CONTINUED) ᚃ SHARE CAPITAL As of 30 June 2026, the share capital of the Company totalled RMB319,874,900, divided into 79,968,800 H Shares and 239,906,100 Domestic Shares of RMB1.00 each. The Company ’s share capital has not changed during the Reporting Period. INTERESTS AND SHORT POSITIONS OF DIRECTORS AND CHIEF EXECUTIVE IN SHARES, UNDERLYING SHARES AND DEBENTURES As of 30 June 2026, none of the Directors and chief executive of the Company had interests and short positions (a) which will have to be notified to our Company and the Stock Exchange pursuant to Divisions 7 and 8 of Part XV of the SFO (including interests and short positions which are taken or deemed to have under such provisions of SFO); or (b) which will be required, pursuant to section 352 of the SFO, to be recorded in the register referred to therein; or (c) which will be required to be notified to our Company and the Stock Exchange pursuant to the Model Code. SUBSTANTIAL SHAREHOLDERS ’ AND OTHER PERSONS ’ INTERESTS AND SHORT POSITIONS IN SHARES AND UNDERLYING SHARES Substantial Shareholders ’ Interests and Short Positions in Shares and Underlying Shares To the best knowledge of the Company, as of 30 June 2026, the following persons (other than the Directors and chief executive of the Company) had interests or short positions in the Shares or underlying Shares of our Company which are required to be disclosed to our Company and the Stock Exchange pursuant to the provisions of Divisions 2 and 3 of Part XV of the SFO, or interests or short positions which are required to be entered in the register pursuant to Section 336 of SFO, or, directly or indirectly, be interested in 5% or more of the nominal value of any class of our share capital: ͉ ࿚Ї 2026 ϋ6 ˜30͉ᐼᅰ ɛ͏࿆ 319,874,900ٰࠦ ɛ͏࿆ 1.00ٙ79,968,800ٰHʿ 239,906,100జ ѓಂʫ͊೯͛ᜊਗf ᗫ ࡑ ࿚Ї 2026 ϋ6 ˜30 ˚d͉ʮ̡ԫʿ௰ Ϟ (a)ኽ ᗇՎʿಂૢ Է ୋXVୋ7ʿୋ8ึ͉ʮ̡ʿ ኽᗇՎʿಂ ᛆ אb)ኽ ᗇՎʿಂૢԷ ୋ352ᛆू אc)ึ͉ʮ̡ f ࡑ ᛆूʿ ࡑ d࿚Ї 2026 ϋ6˜30˚d ̮dɨΐɛ ኽ ᗇՎʿಂૢԷ ୋXV ୋ2ʿୋ3ʱ ኽ ᗇՎʿ ಂૢԷ ୋ336೮া ගટኹ ࠽ࠦ5%͉j
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78 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 CORPORATE GOVERNANCE REPORT AND OTHER INFORMATION (CONTINUED) ᚃ ᅰ ΅ ٙ ϵʱˢ(%) ί͉ʮ̡ ͉ʕ ٙ ϵʱˢ(%) Shareholder Class of Shares Nature of interest Number of Shares held Approximate percentage of shareholding in the relevant class of Shares (%) Approximate percentage of shareholding in the total share capital of our Company (%) ණྠ(1)ྠᛆू 236,150,233(L) 98.43(L) 73.83 CNNC(1) Domestic Shares Interest of controlled corporation 236,150,233(L) 98.43(L) 73.83 ɿঐ৫(1)ྼूኹϞɛ 58,534,835(L) 24.40(L) 18.30 CIAE(1) Domestic Shares Beneficial owner 58,534,835(L) 24.40(L) 18.30 ਗɢ৫(1)ྼूኹϞɛ 46,994,835(L) 19.59(L) 14.69 NPIC(1) Domestic Shares Beneficial owner 46,994,835(L) 19.59(L) 14.69 ږ1)ྼूኹϞɛ 18,779,342(L) 7.83(L) 5.87 CNNC Fund (1) Domestic Shares Beneficial owner 18,779,342(L) 7.83(L) 5.87 ʮ̡ɪྼණྠ(2) Hྠᛆू 8,906,400(L) 11.14(L) 2.78 Shanghai Industrial Investment (Holdings) Company Limited ( “SIIC”) (2) H Shares Interest of controlled corporation 8,906,400(L) 11.14(L) 2.78 Shanghai Industrial Investment Treasury Company Limited (2) Hྠᛆू 8,906,400(L) 11.14(L) 2.78 Shanghai Industrial Investment Treasury Company Limited (2) H Shares Interest of controlled corporation 8,906,400(L) 11.14(L) 2.78
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79 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 CORPORATE GOVERNANCE REPORT AND OTHER INFORMATION (CONTINUED) ᚃ ᅰ ΅ ٙ ϵʱˢ(%) ί͉ʮ̡ ͉ʕ ٙ ϵʱˢ(%) Shareholder Class of Shares Nature of interest Number of Shares held Approximate percentage of shareholding in the relevant class of Shares (%) Approximate percentage of shareholding in the total share capital of our Company (%) Shanghai Investment Holdings Limited (2) Hྠᛆू 8,906,400(L) 11.14(L) 2.78 Shanghai Investment Holdings Limited (2) H Shares Interest of controlled corporation 8,906,400(L) 11.14(L) 2.78 ʮٰ̡(2) Hྠᛆू 8,906,400(L) 11.14(L) 2.78 Shanghai Industrial Holdings Limited ( “SIHL”)(2) H Shares Interest of controlled corporation 8,906,400(L) 11.14(L) 2.78 S.I. Infrastructure (Holdings) Limited (2) Hྠᛆू 8,906,400(L) 11.14(L) 2.78 S.I. Infrastructure (Holdings) Limited (2) H Shares Interest of controlled corporation 8,906,400(L) 11.14(L) 2.78 ʮ̡ஷ(2) HྼूኹϞɛ 8,906,400(L) 11.14(L) 2.78 Sure Advance Holdings Limited ( “Sure Advance ”)(2) H Shares Beneficial owner 8,906,400(L) 11.14(L) 2.78 Lianwen Ltd (3) HྼूኹϞɛ 14,309,800(L) 17.89(L) 4.47 Lianwen Ltd (3) H Shares Beneficial owner 14,309,800(L) 17.89(L) 4.47 تݳ3) Hྠᛆू 16,809,800(L) 21.02(L) 5.26 Li Hongbo (3) H Shares Interest of controlled corporation 16,809,800(L) 21.02(L) 5.26
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80 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 CORPORATE GOVERNANCE REPORT AND OTHER INFORMATION (CONTINUED) ᚃ ൗj 1. ණྠછՓ Ϟ 58,534,835 ʿ 46,994,835d ߒ24.40% ʿ 19.59%Ό Ϟ 18,779,342ʫ༟ ߒٙ7.83%ࣨ ̬0Ϟ 3,755,868͉ ߒ1.57%ණ ࣨ ̬ 0ʕኹϞᛆ ߒ98.43%f 2. މ ٙܵה8,906,400 ٰHϞ Shanghai Industrial Investment Treasury Company Limitedٙ100%ᛆdϾ Shanghai Industrial Investment Treasury Company LimitedϞ Shanghai Investment Holdings Limitedٙ100%ٰ ᛆdϾ Shanghai Investment Holdings Limitedߒٰ55.13%ᛆf Ϟ S.I. Infrastructure (Holdings) Limitedٙ100%ᛆdϾ S.I. Infrastructure (Holdings) Limitedܵ ٙ100%ᛆf 3. Lianwen Ltd ʿLianwen Holding Pte. Ltd تݳ100%ኽᗇՎʿಂૢ މLianwen LtdϞ ٙ14,309,800ٰHʿLianwen Holding Pte. Ltdٙ2,500,000ٰHʕኹ Ϟᛆूf 4. (L)d(S)d(P)ٙ ΅f Notes: 1. Each of CIAE and NPIC is a public institute controlled and managed by CNNC and holds 58,534,835 domestic Shares and 46,994,835 domestic Shares, representing approximately 24.40% and 19.59% of the domestic share capital of our Company, respectively. CNNC Fund is a non-wholly-owned subsidiary of CNNC and holds 18,779,342 domestic Shares, representing approximately 7.83% of the domestic share capital of our Company. CNNC 404 is a wholly-owned subsidiary of CNNC and holds 3,755,868 domestic Shares, representing approximately 1.57% of the domestic share capital of our Company. By virtue of the SFO, CNNC is deemed to be interested in the domestic Shares held by CIAE, NPIC, CNNC Fund and CNNC 404 which in aggregate representing approximately 98.43% of the domestic share capital of our Company. 2. By virtue of the SFO, SIIC is deemed to be interested in the 8,906,400 H Shares held by Sure Advance a controlled subsidiary of SIIC. SIIC holds 100% equity interest in Shanghai Industrial Investment Treasury Company Limited, while Shanghai Industrial Investment Treasury Company Limited directly holds 100% equity interest in Shanghai Investment Holdings Limited, which in turn holds approximately 55.13% equity interest in SIHL. SIHL directly holds 100% equity interest in S.I. Infrastructure (Holdings) Limited, which directly held 100% equity interest in Sure Advance. 3. Lianwen Ltd and Lianwen Holding Pte. Ltd are 100% controlled by Li Hongbo. By virtue of the SFO, Li Hongbo is deemed to be interested in the 14,309,800 H shares held by Lianwen Ltd and 2,500,000 H shares held by Lianwen Holding Pte. Ltd. 4. (L) represents long position, (S) represents short position and (P) represents lending pool.
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81 ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION ʕಂజѓ2026 Interim Report 2026 CORPORATE GOVERNANCE REPORT AND OTHER INFORMATION (CONTINUED) ᚃ Save as disclosed herein, as of 30 June 2026, the Company is not aware of any other person (other than the Directors and chief executive of the Company) who has an interest or short position, which would be required to be disclosed to our Company and the Stock Exchange under the provisions of Divisions 2 and 3 of Part XV of the SFO, or interests or short positions registered on the register pursuant to Section 336 of SFO, or, directly or indirectly, be interested in 5% or more of the nominal value of any class of our Company ’s share capital. PURCHASE, SALE OR REDEMPTION OF THE COMPANY ’S LISTED SECURITIES During the six months ended 30 June 2026 and as of the Latest Practicable Date, neither the Company nor any of its subsidiaries purchased, sold or redeemed any listed securities (including sale of treasury shares) of the Company. As at 30 June 2026, neither the Company nor any of its subsidiaries held any treasury shares. SUBSEQUENT EVENTS AFTER THE REPORTING PERIOD Save as disclosed above, there were no significant events to be disclosed after the Reporting Period to the Latest Practicable Date. MATERIAL LITIGATION As of 30 June 2026, the Company was not involved in any material litigation or arbitration. Nor were the Directors aware of any material litigation or claims that were pending or threatened against the Company. COMPLIANCE WITH THE OFAC UNDERTAKINGS During the Reporting Period, the Company has requested its subsidiaries to conduct overseas business in accordance with the Detailed Rules on the Work of the Overseas Risk Management Committee of China Isotope & Radiation Corporation. The Company has kept the relevant OFAC undertakings during the Reporting Period and will continue doing so in the future daily operation. ̮d࿚Ї 2026 ϋ6 ˜30 ОՉ˼ɛɻ ৰ͉ ኽ ᗇՎʿಂૢԷ ୋXV ୋ2ʿୋ3ʱ ኽ ᗇՎʿಂૢԷ ୋ336೮া̅ ගટኹϞ ࠽ࠦ5%͉f ɪ̹ᗇ Վ ࿚Ї 2026 ϋ 6˜30ྼყ̙ ΅ f 2026 ϋ6˜30᙮ʮ̡͊ ΅f ԫධ ྼყ̙ מ ᚣf ɽൡத ࿚Ї2026 ϋ6˜30ࠠ ֠ ɽൡ ॰ሦf ፭ςOFACر ᎈ၍ଣ։ ყุ ፭ς OFAC ˚੬༶ᐄཀ ʕᘱᚃ፭ςOFACፕf
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82 CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ Interim Report 2026 ʕಂజѓ2026 CORPORATE GOVERNANCE REPORT AND OTHER INFORMATION (CONTINUED) ᚃ ᜊਗ ୋ13.51B(1) ͉ʮ̡ԫʿ௰৷ ᜊਗνɨj Ñ ৵ወρɾɻᗘੂБԫeԫึ ึ ഃᔖਕdІ 2026 ϋ5˜26˚ৎ f Ñ ੂБԫeԫ ࡰ ഃᔖਕdІ 2026 ϋ6˜18˚ f Ñ Ϟ ΅ ˾ᇁj2080ੂБԫdІ 2026 ϋ8˜27f Ñ ͛ᗘੂБԫeԫึ Ҧ௴อ ʿ͉ʮ̡ᐼଣᔖਕd І2026 ϋ8˜28f Ñ ͉ʮ̡ᐼ ଣdІ2026 ϋ8˜28f ྼყ̙Б˚ ኽ ɪ̹ ୋ13.51B(1)Ϟᗫԫʿ௰৷Б ᚣf ԫึն ʮ̡ ڗ ࠭ ʕ̏ԯd2026 ϋ8˜28˚ CHANGE IN INFORMATION OF DIRECTORS AND CHIEF EXECUTIVE The changes in the information of Directors and chief executive of the Company which are required to be disclosed pursuant to Rule 13.51B(1) of the Listing Rules, after the publication of the last annual report, are as follows: Ñ Ms. Ma Xiaoyu resigned as an executive Director, members of the Legal Affairs Committee and the Science and Technology Innovation Committee of the Board, with effect from 26 May 2026. Ñ Mr. Zhang Guoliang was appointed as a non-executive Director, members of the Legal Affairs Committee and the Science and Technology Innovation Committee of the Board, with effect from 18 June 2026. Ñ Mr. Poon Chiu Kwok resigned as an independent non- executive director of AUX International Holdings Limited (listed on the Hong Kong Stock Exchange, stock code: 2080), with effect from 27 August 2026. Ñ Mr. Zhang Junqi resigned as an executive Director, member of the Strategy Committee of the Board, member of the Science and Technology Innovation Committee of the Board and the general manager of the Company, with effect from 28 August 2026. Ñ Mr. Li Penghui was appointed as the general manager of the Company, with effect from 28 August 2026. Save as disclosed above, as of the Latest Practicable Date, the Company is not aware of any change in the information of Directors and chief executive which is required to be disclosed pursuant to Rule 13.51B(1) of the Listing Rules. By order of the Board China Isotope & Radiation Corporation Chairman of the Board Xiao Yafei Beijing, the PRC, 28 August 2026
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 83 ʕಂజѓ2026 Interim Report 2026 ᄲቡజѓ REVIEW REPORT XYZH/2026BJAA10B0788 ʮ̡ j ʮ̡ ܼ 2026 ϋ6 ˜30ව d2026 ϋ1 Ї6ΥԻʿ͎ʮ̡лᆗ eΥԻʿ͎ʮ ൗfவԬ ʕΝ፧ʮ̡ ίੂБᄲቡʈ ̈Ոᄲቡజѓf ୋ2101 ੂБəᄲቡุ ᄲቡʈЪd ࠢ ձ࿁ Э ᄲ จԈf ̏ɽ 8బശɽขAࢭ9ᄴ ᑌᖩཥ༑ telephone: +86(010)6554 2288 +86(010)6554 2288 ShineWing certi/f_ied public accountants 9/F, Block A, Fu Hua Mansion, No.8, Chaoyangmen Beidajie, Dongcheng District, Beijing, 100027, P.R.China ෂॆ facsimile: +86(010)6554 7190 +86(010)6554 7190 ה XYZH/2026BJAA10B0788 China Isotope & Radiation Corporation To all Shareholders of China Isotope & Radiation Corporation, We have reviewed the accompanying financial statements of China Isotope & Radiation Corporation (hereinafter referred to as “CIRC”), comprising the consolidated and parent company balance sheets as at 30 June 2026, the consolidated and parent company profit statements for the period from January to June 2026, the consolidated and parent company cash flow statements, the consolidated and parent company statements of changes in equity, and the notes to the financial statements. The preparation and fair presentation of these financial statements are the responsibility of the management of CIRC, we are responsible to issue a review report on these financial statements based on our review. We conducted our review in accordance with the provisions of the Standard on Review Engagements for Certified Public Accountants Registered in the PRC No. 2101 – Engagements to Review Financial Statements (ୋ 2101 ᄲቡ). The Standard requires us to plan and perform the review to obtain limited assurance as to whether the financial statements are free from material misstatement. The review is primarily limited to making enquiries of relevant personnel of the Company and performing analytical procedures on the financial data; the level of assurance provided is lower than that of an audit. We have not carried out an audit and therefore do not express an audit opinion.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 84 Interim Report 2026 ʕಂజѓ2026 ᄲቡజѓᚃ REVIEW REPORT (CONTINUED) Based on our review, we have not noticed any matter that would make us believe the financial statements were not prepared in all material respects according to enterprise accounting standards, or that they failed to give a fair view of the financial position as of 30 June 2026, and the results of operation and cash flows from January to June 2026 of CIRC. จՑОԫධ ܲ ᇜႡd͊ঐʮʪˀ ʕΝ፧ʮ̡ 2026 ϋ6 ˜30ً ˸ʿ 2026 ϋ1Ї6ݴږ ඎf jඹΈሾ ShineWing Certified Public Accountants LLP PRC Certified Public Accountant: Feng Guanghui jẘ PRC Certified Public Accountant: Cheng Jie ʕ ̏ԯ ɚ´ɚʬϋɞ˜ɚɤɞ˚ Beijing, the PRC, 28 August 2026
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 85 ʕಂజѓ2026 Interim Report 2026 ڌ CONSOLIDATED BALANCE SHEET 2026 ϋ6˜30 ˚ 30 June 2026 ʮ̡ ఊЗjɛ͏࿆ʩ Prepared by: CIRC Unit: RMB ൗ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ Item Note 6/30/2026 12/31/2025 ਗ༟ପj Current assets: ږMonetary funds ʞe1 V.1 2,553,579,831.81 2,591,226,478.64 ፄ༟ପ Financial assets held for trading ፄ༟ପ Derivative financial assets Ꮠϗୃኽ Bills receivable ʞe2 V.2 104,750,156.61 264,206,468.54 Ꮠϗሪಛ Receivables ʞe3 V.3 4,696,576,762.53 4,581,742,407.68 Ꮠϗಛධፄ༟ Receivables financing ʞe5 V.5 38,069,013.57 37,955,211.60 ཫ˹ಛධ Prepayments ʞe6 V.6 337,543,145.04 202,864,528.18 Չ˼Ꮠϗಛ Other receivables ʞe7 V.7 124,862,926.35 103,277,895.68 ࢹIncluding: Interests receivable л Dividend receivable ʞe7 V.7 43,585,481.35 35,788,581.34 π Inventories ʞe8 V.8 1,523,318,232.97 1,347,153,279.90 Չʕjᅰኽ༟๕ Including: Data resources ΥΝ༟ପ Contract assets ʞe4 V.4 5,651,718.07 5,659,242.15 ਯ༟ପ Assets held for sale ਗ༟ପ Non-current assets due within one year 1,516,339.40 1,824,913.74 ਗ༟ପ Other current assets 169,052,410.65 199,647,756.92 ࠇTotal current assets 9,554,920,537.00 9,335,558,183.03
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 86 Interim Report 2026 ʕಂజѓ2026 ᚃ CONSOLIDATED BALANCE SHEET (CONTINUED) 2026 ϋ6˜30 ˚ 30 June 2026 ൗ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ Item Note 6/30/2026 12/31/2025 ਗ༟ପj Non-current assets: වᛆҳ༟ Debt investments Չ˼වᛆҳ༟ Other debt investments ಂᏐϗಛ Long-term receivables ʞe9 V.9 51,630,276.18 50,614,693.59 ᛆҳ༟ Long-term equity investments ʞe10 V.10 605,576,368.14 625,348,659.82 Չ˼ᛆूʈՈҳ༟ Other equity instrument investments ʞe11 V.11 164,857,994.82 179,094,696.83 ፄ༟ପ Other non-current financial assets ήପ Investment properties ʞe12 V.12 17,320,854.42 22,441,480.18 ༟ପ Fixed assets ʞe13 V.13 3,168,452,456.61 2,946,857,545.37 ʈ Construction in progress ʞe14 V.14 917,538,132.98 1,012,695,641.96 ༟ପ Productive biological assets ं༟ପ Oil and gas assets Դ͜ᛆ༟ପ Right-of-use assets ʞe15 V.15 71,265,606.83 85,003,825.02 ೌҖ༟ପ Intangible asset ʞe16 V.16 531,853,973.29 532,689,298.61 Չʕjᅰኽ༟๕ Including: Data resources ක೯˕̈ Development expenditure 295,144,777.67 265,106,383.64 Չʕjᅰኽ༟๕ Including: Data resources ਠᚑ Goodwill ʞe17 V.17 99,436,809.79 77,405,580.55 ᛅ൬͜ Long-term deferred expenses 12,383,898.19 16,142,236.32 ༟ପ Deferred income tax assets ʞe18 V.18 343,674,805.76 335,589,007.67 ਗ༟ପ Others non-current assets 246,141,354.55 225,941,090.92 ࠇTotal non-current assets 6,525,277,309.23 6,374,930,140.48 ࠇTotal assets 16,080,197,846.23 15,710,488,323.51
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 87 ʕಂజѓ2026 Interim Report 2026 ᚃ CONSOLIDATED BALANCE SHEET (CONTINUED) 2026 ϋ6˜30 ˚ 30 June 2026 ൗ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ Item Note 6/30/2026 12/31/2025 වj Current liabilities: ಛ Short-term borrowings ʞe20 V.20 916,940,585.59 856,239,440.63 ව Financial liabilities held for trading ව Derivative financial liabilities Ꮠ˹ୃኽ Bills payable ʞe21 V.21 4,405,000.00 13,183,000.00 Ꮠ˹ሪಛ Payables ʞe22 V.22 665,488,718.59 705,834,477.85 ཫϗಛධ Advance payments 214,147.50 206,550.00 ව Contract liabilities ʞe23 V.23 539,961,102.10 526,994,851.29 Ꮠ˹ᔖʈᑚཇ Remuneration payable to employees ʞe24 V.24 118,758,201.05 188,469,587.20 Ꮠʹ൬ Tax payable ʞe25 V.25 135,282,816.21 177,125,088.49 Չ˼Ꮠ˹ಛ Other payables ʞe26 V.26 2,804,152,351.41 2,713,561,976.93 ࢹIncluding: Interests payable л Dividends payable ʞe26 V.26 185,162,419.11 16,894,778.36 ව Liabilities held for sale ව Non-current liabilities due within one year ʞe27 V.27 71,783,036.93 72,306,218.48 ව Other current liabilities 38,659,936.55 36,958,666.86 ࠇTotal current liabilities 5,295,645,895.93 5,290,879,857.73 වj Non-current liabilities: ಛ Long-term borrowings ʞe28 V.28 1,396,725,018.68 1,247,338,219.46 Ꮠ˹වՎ Bonds payable ʞe29 V.29 499,662,526.07 499,538,137.20 ٰIncluding: Preference shares ͑ᚃව Perpetual bonds ව Lease liabilities ʞe30 V.30 45,875,055.89 54,910,056.98 ಂᏐ˹ಛ Long-term payables ʞe31 V.31 68,917,786.48 72,674,787.49 ಂᏐ˹ᔖʈᑚཇ Long-term remuneration payable to employees ʞe32 V.32 60,474,781.76 53,882,781.76 ව Estimated liabilities ʞe33 V.33 176,608,097.85 172,772,151.55 ϗू Deferred income ʞe34 V.34 179,836,188.79 178,824,553.83 ව Deferred income tax liabilities ʞe18 V.18 8,781,951.70 6,202,660.58 ව Other non-current liabilities ࠇTotal non-current liabilities 2,436,881,407.22 2,286,143,348.85 ࠇTotal liabilities 7,732,527,303.15 7,577,023,206.58
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 88 Interim Report 2026 ʕಂజѓ2026 ᚃ CONSOLIDATED BALANCE SHEET (CONTINUED) 2026 ϋ6˜30 ˚ 30 June 2026 ൗ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ Item Note 6/30/2026 12/31/2025 ᛆूj Shareholders ’ equity: ͉ Share capital ʞe35 V.35 319,874,900.00 319,874,900.00 Չ˼ᛆूʈՈ Other equity instruments ٰIncluding: Preference shares ͑ᚃව Perpetual bonds ༟͉ʮጐ Capital reserve 2,171,111,469.89 2,171,111,469.89 ٰLess: Treasury shares Չ˼ၝΥϗू Other comprehensive income 14,403,261.48 30,153,477.19 ਖ਼ධᎷ௪ Special reserve 85,172,714.76 73,833,554.04 ቱʮጐ Surplus reserve 160,402,577.50 160,402,577.50 ᎈ௪ General risk provision ͊ʱৣлᆗ Undistributed profits ʞe36 V.36 2,557,963,183.64 2,471,388,595.64 ࠇTotal equity attributable to shareholders of the parent company 5,308,928,107.27 5,226,764,574.26 ᛆू Non-controlling interests 3,038,742,435.81 2,906,700,542.67 ࠇTotal shareholders ’ equity 8,347,670,543.08 8,133,465,116.93 ࠇTotal liabilities and shareholders ’ equity 16,080,197,846.23 15,710,488,323.51
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 89 ʕಂజѓ2026 Interim Report 2026 ڌ PARENT COMPANY BALANCE SHEET 2026 ϋ6˜30 ˚ 30 June 2026 ʮ̡ ఊЗjɛ͏࿆ʩ Prepared by: CIRC Unit: RMB ൗ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ Item Note 6/30/2026 12/31/2025 ਗ༟ପj Current assets: ږMonetary funds 315,283,874.68 232,477,580.22 ፄ༟ପ Financial assets held for trading ፄ༟ପ Derivative financial assets Ꮠϗୃኽ Bills receivable 4,068,449.27 2,826,398.90 Ꮠϗሪಛ Receivables 643,482,495.94 775,828,499.58 Ꮠϗಛධፄ༟ Receivables financing 3,547,689.98 9,101,979.92 ཫ˹ಛධ Prepayments 126,715,618.01 57,211,554.56 Չ˼Ꮠϗಛ Other receivables 293,426,449.37 170,147,087.45 ࢹIncluding: Interests receivable л Dividend receivable 270,848,948.39 149,238,703.97 π Inventories 136,603,561.05 77,764,884.64 Չʕjᅰኽ༟๕ Including: Data resources ΥΝ༟ପ Contract assets 5,651,718.07 5,659,242.15 ਯ༟ପ Assets held for sale ਗ༟ପ Non-current assets due within one year ਗ༟ପ Other current assets 195,824,255.68 248,108,905.12 ࠇTotal current assets 1,724,604,112.05 1,579,126,132.54
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 90 Interim Report 2026 ʕಂజѓ2026 ᚃ PARENT COMPANY BALANCE SHEET (CONTINUED) 2026 ϋ6˜30 ˚ 30 June 2026 ൗ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ Item Note 6/30/2026 12/31/2025 ਗ༟ପj Non-current assets: වᛆҳ༟ Debt investments Չ˼වᛆҳ༟ Other debt investments ಂᏐϗಛ Long-term receivables ᛆҳ༟ Long-term equity investments 2,392,305,107.73 2,411,639,467.71 Չ˼ᛆूʈՈҳ༟ Other equity instrument investments 164,857,994.82 179,094,696.83 ፄ༟ପ Other non-current financial assets ήପ Investment properties 46,070.52 48,358.98 ༟ପ Fixed assets 5,855,832.44 5,009,192.73 ʈ Construction in progress ༟ପ Productive biological assets ं༟ପ Oil and gas assets Դ͜ᛆ༟ପ Right-of-use assets 3,983,205.07 5,838,397.12 ೌҖ༟ପ Intangible asset 9,923,068.13 11,737,207.28 Չʕjᅰኽ༟๕ Including: Data resources ක೯˕̈ Development expenditure Չʕjᅰኽ༟๕ Including: Data resources ਠᚑ Goodwill ᛅ൬͜ Long-term deferred expenses 773,180.36 1,071,929.30 ༟ପ Deferred income tax assets 40,072,212.33 46,234,815.77 ਗ༟ପ Others non-current assets 21,882,735.86 21,877,986.81 ࠇTotal non-current assets 2,639,699,407.26 2,682,552,052.53 ࠇTotal assets 4,364,303,519.31 4,261,678,185.07 වj Current liabilities: ಛ Short-term borrowings 142,467,248.94 150,813,190.77 ව Financial liabilities held for trading ව Derivative financial liabilities Ꮠ˹ୃኽ Bills payable 4,405,000.00 4,405,000.00 Ꮠ˹ሪಛ Payables 90,921,812.47 80,829,708.21 ཫϗಛධ Advance payments ව Contract liabilities 81,721,663.91 77,122,427.64 Ꮠ˹ᔖʈᑚཇ Remuneration payable to employees 17,595,736.92 33,097,298.16 Ꮠʹ൬ Tax payable 4,224,157.18 9,968,915.41 Չ˼Ꮠ˹ಛ Other payables 191,165,331.91 111,150,108.62 ࢹIncluding: Interests payable л Dividends payable 72,419,677.36 ව Liabilities held for sale ව Non-current liabilities due within one year 10,546,721.82 206,181,768.28 ව Other current liabilities 14,811,948.35 11,381,175.61 ࠇTotal current liabilities 557,859,621.50 684,949,592.70
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 91 ʕಂజѓ2026 Interim Report 2026 ᚃ PARENT COMPANY BALANCE SHEET (CONTINUED) 2026 ϋ6˜30 ˚ 30 June 2026 ൗ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ Item Note 6/30/2026 12/31/2025 වj Non-current liabilities: ಛ Long-term borrowings 200,000,000.00 Ꮠ˹වՎ Bonds payable 499,662,526.07 499,538,137.20 ٰIncluding: Preference shares ͑ᚃව Perpetual bonds ව Lease liabilities 2,237,726.54 2,579,941.20 ಂᏐ˹ಛ Long-term payables 1,001,750.00 1,001,750.00 ಂᏐ˹ᔖʈᑚཇ Long-term remuneration payable to employees 27,423,000.00 25,258,000.00 ව Estimated liabilities ϗू Deferred income ව Deferred income tax liabilities ව Other non-current liabilities ࠇTotal non-current liabilities 730,325,002.61 528,377,828.40 ࠇTotal liabilities 1,288,184,624.11 1,213,327,421.10 ᛆूj Shareholders ’ equity: ͉ Share capital 319,874,900.00 319,874,900.00 Չ˼ᛆूʈՈ Other equity instruments ٰIncluding: Preference shares ͑ᚃව Perpetual bonds ༟͉ʮጐ Capital reserve 2,240,258,039.27 2,240,258,039.27 ٰLess: Treasury shares Չ˼ၝΥϗू Other comprehensive income 29,346,177.96 42,513,704.47 ਖ਼ධᎷ௪ Special reserve 2,935,167.97 3,029,578.51 ቱʮጐ Surplus reserve 159,937,450.00 159,937,450.00 ͊ʱৣлᆗ Undistributed profits 323,767,160.00 282,737,091.72 ࠇTotal shareholders ’ equity 3,076,118,895.20 3,048,350,763.97 ࠇTotal liabilities and shareholders ’ equity 4,364,303,519.31 4,261,678,185.07
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 92 Interim Report 2026 ʕಂజѓ2026 ڌ CONSOLIDATED PROFIT STATEMENT 2026 ϋ1-6 ˜ January to June in 2026 ʮ̡ ఊЗjɛ͏࿆ʩ Prepared by: CIRC Unit: RMB ൗ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Item Note January to June in 2026 January to June in 2025 ɓeᐄุᐼϗɝ I. Total operating revenue ʞe37 V.37 2,993,826,529.92 2,867,897,714.45 Չʕjᐄุϗɝ Including: Operating revenue 2,993,826,529.92 2,867,897,714.45 ɚeᐄุᐼϓ͉ II. Total operating cost 2,533,440,334.56 2,465,050,583.34 Չʕjᐄุϓ͉ Including: Operating cost ʞe37 V.37 1,513,724,856.46 1,385,175,079.27 ̋ Taxes and surcharges 34,294,422.08 27,149,248.68 ቖਯ൬͜ Selling expenses ʞe38 V.38 528,296,121.42 601,891,922.50 ၍ଣ൬͜ Management expenses ʞe39 V.39 289,865,487.00 297,762,630.77 ೯൬͜ Research and development cost ʞe40 V.40 129,666,087.23 125,562,530.65 ৌਕ൬͜ Finance costs ʞe41 V.41 37,593,360.37 27,509,171.47 ൬͜ Including: Interest expenses 31,751,189.06 29,835,674.06 ϗɝ Interest income 5,060,467.26 5,567,867.22 ̋jՉ˼ϗू Add: Other income ʞe42 V.42 19,090,181.92 23,159,413.25 ҳ༟ϗू ฦ̰˸ Ñ ෬ΐ Investment income ( “-” for losses) ʞe43 V.43 14,654,705.74 8,704,267.99 ٙ ҳ༟ϗू Including: Investment income from associates and joint ventures 6,344,326.48 2,600,873.42 ٙ ፄ༟ପ˟ᆽႩϗू Derecognition income of financial assets measured at the amortized cost ිгϗू ฦ̰˸ - ෬ΐ Exchange gain ( “-” for losses) ಂϗू ฦ̰˸ { ෬ΐ Net exposure hedging income ( “-” for losses) ᜊਗϗू ฦ̰˸ Ñ ෬ΐ Gain from changes in fair value ( “-” for losses) ฦ̰ ฦ̰˸ - ෬ΐ Credit impairment loss ( “-” for losses) ʞe44 V.44 -22,686,133.51 -15,967,629.98 ฦ̰ ฦ̰˸ - ෬ΐ Assets impairment loss ( “-” for losses) ʞe45 V.45 -7,944,095.03 -3,693,598.57 ༟ପஈໄϗू ฦ̰˸ - ෬ΐ Gain from assets disposal ( “-” for losses) -7,537.94 1,360,166.60 ɧeᐄุлᆗ ᑦฦ˸ Ñ ෬ΐ III. Operating profit ( “-” for losses) 463,493,316.54 416,409,750.40 ̋jᐄุ̮ϗɝ Add: Non-operating income 3,394,050.95 376,122.41 ಯjᐄุ̮˕̈ Less: Non-operating expenditure 4,448,760.01 1,466,079.33 ̬eлᆗᐼᕘ ᑦฦᐼᕘ˸ Ñ ෬ΐ IV. Total profit ( “-” for total losses) 462,438,607.48 415,319,793.48 ൬͜ Less: Income tax expenses ʞe46 V.46 130,263,739.43 90,093,898.91
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 93 ʕಂజѓ2026 Interim Report 2026 ᚃ CONSOLIDATED PROFIT STATEMENT (CONTINUED) 2026 ϋ1-6 ˜ January to June in 2026 ൗ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Item Note January to June in 2026 January to June in 2025 ʞeଋлᆗ ଋᑦฦ˸ Ñ ෬ΐ V. Net profit ( “-” for net loss) 332,174,868.05 325,225,894.57 ʱᗳ (I) By business continuity 1.ᚃᐄଋлᆗ ଋᑦฦ˸ - ෬ΐ 1. Net profit from continuing operations ( “-” for net loss) 332,174,868.05 325,225,894.57 2. ˟ᐄଋлᆗ ଋᑦฦ˸ - ෬ΐ 2. Net profit from discontinued operations ( “-” for net loss) Ϟᛆᓥ᙮ʱᗳ (II) By ownership 1.ଋлᆗ ଋᑦฦ˸ - ෬ΐ 1. Net profit attributable to owners of the parent company ( “-” for net loss) 158,994,265.35 160,883,070.36 2.ฦू ଋᑦฦ˸ - ෬ΐ 2. Minority shareholders ’ profit and loss ( “-” for net loss) 173,180,602.70 164,342,824.21 ଋᕘ VI. Net of other comprehensive income after tax -16,881,526.51 1,803,503.45 ٙ ଋᕘ Net of other comprehensive income after tax attributable to owners of the parent company -15,750,215.71 1,803,808.55 Չ˼ၝΥϗू (I) Other comprehensive income that cannot be reclassified to profit or loss -15,750,215.71 1,803,808.55 1.ྌᜊਗᕘ 1. Changes arising from re-measurement of the defined benefit plans -5,072,689.20 -2,694.90 2.ٙ Չ˼ၝΥϗू 2. Other comprehensive income that cannot be reclassified to profit or loss under the equity method 3.ᜊਗ 3. Changes in fair value of other equity instrument investments -10,677,526.51 1,806,503.45 4.ᜊਗ 4. Changes in fair value of the enterprise ’s credit risk 5. Չ˼ 5. Others
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 94 Interim Report 2026 ʕಂజѓ2026 ᚃ CONSOLIDATED PROFIT STATEMENT (CONTINUED) 2026 ϋ1-6 ˜ January to June in 2026 ൗ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Item Note January to June in 2026 January to June in 2025 Չ˼ၝΥϗू (II) Other comprehensive income that will be reclassified to profit or loss 1.Չ˼ၝΥϗू 1. Other comprehensive income that can be reclassified to profit or loss under the equity method 2.ᜊਗ 2. Changes in fair value of other debt investments 3.ɝՉ˼ၝΥ ᕘ 3. Amount of financial assets reclassified to other comprehensive income 4.௪ 4. Provision for credit impairment of other debt investments 5.ඎ ʱ 5. Reserves for cash flow hedge (effective portion of cash flow hedging gain or loss) 6.ᕘ 6. Translation difference of foreign currency financial statements 7. Չ˼ 7. Others ٙ ଋᕘ Net of other comprehensive income after tax attributable to minority shareholders -1,131,310.80 -305.10 ɖeၝΥϗूᐼᕘ VII. Total comprehensive income 315,293,341.54 327,029,398.02 ၝΥϗूᐼᕘ Total comprehensive income attributable to shareholders of the parent company 143,244,049.64 162,686,878.91 ၝΥϗूᐼᕘ Total comprehensive income attributable to minority shareholders 172,049,291.90 164,342,519.11 ϗूj VIII. Earnings per share: (I) Basic earnings per share (RMB/share) 0.4971 0.5030 (II) Diluted earnings per share (RMB/share) 0.4971 0.5030
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 95 ʕಂజѓ2026 Interim Report 2026 ڌ PARENT COMPANY PROFIT STATEMENT 2026 ϋ1-6 ˜ January to June in 2026 ʮ̡ ఊЗjɛ͏࿆ʩ Prepared by: CIRC Unit: RMB ൗ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Item Note January to June in 2026 January to June in 2025 ɓeᐄุϗɝ I. Operating revenue 526,609,462.77 600,954,535.16 ಯjᐄุϓ͉ Less: Operating cost 446,117,467.91 500,009,256.85 ̋ Taxes and surcharges 1,101,997.15 1,501,140.79 ቖਯ൬͜ Selling expenses 23,716,961.99 46,771,584.96 ၍ଣ൬͜ Management expenses 71,959,643.66 65,372,020.75 ೯൬͜ Research and development cost 172,102.08 ৌਕ൬͜ Finance costs 22,793,144.67 11,688,016.50 ൬͜ Including: Interest expenses 10,477,589.00 14,152,342.47 ϗɝ Interest income 288,774.69 867,461.15 ̋jՉ˼ϗू Add: Other income 678,787.44 662,594.17 ҳ༟ϗू ฦ̰˸ Ñ ෬ΐ Investment income ( “-” for losses) 157,918,119.89 99,411,104.19 ٙ ҳ༟ϗू Including: Investment income from associates and joint ventures 6,782,258.18 4,330,333.47 ፄ༟ପ ˟ᆽႩϗू Derecognition income of financial assets measured at the amortized cost ಂϗू ฦ̰˸ { ෬ΐ Net exposure hedging income ( “-” for losses) ᜊਗϗू ฦ̰˸ Ñ ෬ΐ Gain from changes in fair value ( “-” for losses) ฦ̰ ฦ̰˸ - ෬ΐ Credit impairment loss ( “-” for losses) 4,615,455.76 -4,228,075.22 ฦ̰ ฦ̰˸ - ෬ΐ Assets impairment loss ( “-” for losses) -694,235.18 -6,709,775.96 ༟ପஈໄϗू ฦ̰˸ - ෬ΐ Gain from assets disposal ( “-” for losses) ɚeᐄุлᆗ ᑦฦ˸ Ñ ෬ΐ II. Operating profit ( “-” for losses) 123,438,375.30 64,576,260.41 ̋jᐄุ̮ϗɝ Add: Non-operating income 1,778,929.29 203,136.68 ಯjᐄุ̮˕̈ Less: Non-operating expenditure 2,045,780.02 653,111.68 ɧeлᆗᐼᕘ ᑦฦᐼᕘ˸ Ñ ෬ΐ III. Total profit ( “-” for total losses) 123,171,524.57 64,126,285.41 ൬͜ Less: Income tax expenses 9,721,778.94 524,239.57 ̬eଋлᆗ ଋᑦฦ˸ Ñ ෬ΐ IV. Net profit ( “-” for net loss) 113,449,745.63 63,602,045.84 ᚃᐄଋлᆗ ଋᑦฦ˸ - ෬ΐ (I) Net profit from continuing operations ( “-” for net loss) 113,449,745.63 63,602,045.84 ɚ ˟ᐄଋлᆗ ଋᑦฦ˸ - ෬ΐ (II) Net profit from discontinued operations ( “-” for net loss)
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 96 Interim Report 2026 ʕಂజѓ2026 ᚃ PARENT COMPANY PROFIT STATEMENT (CONTINUED) 2026 ϋ1-6 ˜ January to June in 2026 ൗ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Item Note January to June in 2026 January to June in 2025 ଋᕘ V. Net of other comprehensive income after tax -13,167,526.51 1,804,503.45 Չ˼ၝΥϗू (I) Other comprehensive income that cannot be reclassified to profit or loss -13,167,526.51 1,804,503.45 1.ྌᜊਗᕘ 1. Changes arising from re-measurement of the defined benefit plans -2,490,000.00 -2,000.00 2.ٙ Չ˼ၝΥϗू 2. Other comprehensive income that cannot be reclassified to profit or loss under the equity method 3.ᜊਗ 3. Changes in fair value of other equity instrument investments -10,677,526.51 1,806,503.45 4.ᜊਗ 4. Changes in fair value of the enterprise ’s credit risk 5. Չ˼ 5. Others Չ˼ၝΥϗू (II) Other comprehensive income that will be reclassified to profit or loss 1.Չ˼ၝΥϗू 1. Other comprehensive income that can be reclassified to profit or loss under the equity method 2.ᜊਗ 2. Changes in fair value of other debt investments 3.ɝՉ˼ၝΥ ᕘ 3. Amount of financial assets reclassified to other comprehensive income 4.௪ 4. Provision for credit impairment of other debt investments 5.ಂ ʱ 5. Reserves for cash flow hedge (effective portion of cash flow hedging gain or loss) 6.ᕘ 6. Translation difference of foreign currency financial statements 7. Չ˼ 7. Others ʬeၝΥϗूᐼᕘ VI. Total comprehensive income 100,282,219.12 65,406,549.29
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 97 ʕಂజѓ2026 Interim Report 2026 ڌ CONSOLIDATED CASH FLOW STATEMENT 2026 ϋ1-6 ˜ January to June in 2026 ʮ̡ ఊЗjɛ͏࿆ʩ Prepared by: CIRC Unit: RMB ൗ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Item Note January to June in 2026 January to June in 2025 ඎj I. Cash flows from operating activities: ږCash received from the sale of goods and the provision of services 3,466,741,925.41 3,380,162,410.75 ᒔ Tax refund received 83,419,914.81 78,084,816.79 ږCash received from other operating activities 147,038,633.06 162,321,242.43 ࠇSub-total of cash inflows from operating activities 3,697,200,473.28 3,620,568,469.97 ږCash paid for the purchase of goods and the acceptance of services 1,592,979,890.42 1,974,677,027.71 ፄ༟ପଋᄣ̋ᕘ Net increase in financial assets held for trading ږCash paid to employees and on behalf of employees 604,644,255.46 577,741,826.87 ධ൬ Taxes and charges paid 398,669,978.17 386,543,786.55 ږCash paid for other operating activities 1,035,980,573.95 863,942,026.52 ࠇSub-total of cash outflows from operating activities 3,632,274,698.00 3,802,904,667.65 ඎଋᕘ Net cash flow from operating activities 64,925,775.28 -182,336,197.68 ඎj II. Cash flows from investing activities: ږCash received from recovery of investments 9,735,918.16 ږCash received from investment income 16,894,179.25 4,858,894.57 ಂ ଋᕘ Net cash recovered from the disposal of fixed assets, intangible assets and other long- term assets 1,175,521.26 13,760.00 ٙ ଋᕘ Net cash received from the disposal of subsidiaries and other business units 589,390.00 ږCash received from other investment activities 86,366,956.47 80,771,926.17 ࠇSub-total of cash inflows from investing activities 114,761,965.14 85,644,580.74 ಂ ږ Cash paid for the acquisition and construction of fixed assets, intangible assets and other long-term assets 214,422,059.57 194,232,509.41 ږCash paid for investments 27,200,000.00 ൲ಛଋᄣ̋ᕘ Net increase in pledged loans ٙ ଋᕘ Net cash received from subsidiaries and other business units 41,238,896.27 ږCash paid for other investment activities 30,700,000.00 ࠇSub-total of cash outflows from investing activities 255,660,955.84 252,132,509.41 ඎଋᕘ Net cash flow from investing activities -140,898,990.70 -166,487,928.67
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 98 Interim Report 2026 ʕಂజѓ2026 ᚃ CONSOLIDATED CASH FLOW STATEMENT (CONTINUED) 2026 ϋ1-6 ˜ January to June in 2026 ൗ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Item Note January to June in 2026 January to June in 2025 ඎj III. Cash flows from financing activities: ږCash received from investment activities 6,100,000.00 18,050,000.00 ٙ ږ Including: Cash received by subsidiaries from minority shareholders ’ investment 6,100,000.00 18,050,000.00 ږProceeds from loans 587,064,665.51 701,529,023.56 ږCash from the issue of bonds ږCash from other financing activities 1,150,000.00 18,974,233.38 ࠇSub-total of cash inflows from financing activities 594,314,665.51 738,553,256.94 ږCash paid for debt repayment 406,215,310.12 250,352,328.65 ږCash paid for dividends, profits or interest payments 26,631,455.64 32,519,849.56 лe лᆗ Including: Dividends and profits paid by subsidiaries to minority shareholders 250,000.00 4,342,000.00 ږCash paid for other financing activities 15,686,698.70 14,991,596.74 ࠇSub-total of cash outflows from financing activities 448,533,464.46 297,863,774.95 ඎଋᕘ Net cash flow from financing activities 145,781,201.05 440,689,481.99 ᅂᚤ IV. The effect of exchange rate fluctuations on cash and cash equivalents 551,981.33 -947,686.71 ଋᄣ̋ᕘ V. Net increase in cash and cash equivalents 70,359,966.96 90,917,668.93 ቱᕘ Add: Opening balance of cash and cash equivalents 2,470,580,113.20 2,451,153,629.86 ቱᕘ VI. Closing balance of cash and cash equivalents 2,540,940,080.16 2,542,071,298.79
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 99 ʕಂజѓ2026 Interim Report 2026 ڌ PARENT COMPANY CASH FLOW STATEMENT 2026 ϋ1-6 ˜ January to June in 2026 ʮ̡ ఊЗjɛ͏࿆ʩ Prepared by: CIRC Unit: RMB ൗ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Item Note January to June in 2026 January to June in 2025 ඎj I. Cash flows from operating activities: ږCash received from the sale of goods and the provision of services 691,638,368.86 674,006,658.37 ᒔ Tax refund received 83,187,672.18 49,903,994.76 ږCash received from other operating activities 11,798,997.55 18,868,631.12 ࠇSub-total of cash inflows from operating activities 786,625,038.59 742,779,284.25 ږCash paid for the purchase of goods and the acceptance of services 610,738,147.85 628,391,670.06 ږCash paid to employees and on behalf of employees 75,529,782.01 69,743,272.90 ධ൬ Taxes and charges paid 7,379,007.87 8,604,990.74 ږCash paid for other operating activities 60,513,499.75 97,205,496.27 ࠇSub-total of cash outflows from operating activities 754,160,437.48 803,945,429.97 ඎଋᕘ Net cash flow from operating activities 32,464,601.11 -61,166,145.72 ඎj II. Cash flows from investing activities: ږCash received from recovery of investments 9,735,918.16 33,400,000.00 ږCash received from investment income 43,477,072.54 12,533,988.99 ಂ ଋᕘ Net cash recovered from the disposal of fixed assets, intangible assets and other long- term assets 7,050.00 ٙ ଋᕘ Net cash received from the disposal of subsidiaries and other business units ږCash received from other investment activities 17,574,999.44 179,883,785.31 ࠇSub-total of cash inflows from investing activities 70,787,990.14 225,824,824.30 ಂ ږ Cash paid for the acquisition and construction of fixed assets, intangible assets and other long-term assets 2,754,035.40 848,165.20 ږCash paid for investments 35,600,000.00 ٙ ଋᕘ Net cash received from subsidiaries and other business units ږCash paid for other investment activities 3,000,000.00 95,600,000.00 ࠇSub-total of cash outflows from investing activities 5,754,035.40 132,048,165.20 ඎଋᕘ Net cash flow from investing activities 65,033,954.74 93,776,659.10
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 100 Interim Report 2026 ʕಂజѓ2026 ᚃ PARENT COMPANY CASH FLOW STATEMENT (CONTINUED) 2026 ϋ1-6 ˜ January to June in 2026 ൗ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Item Note January to June in 2026 January to June in 2025 ඎj III. Cash flows from financing activities: ږCash received from investment activities ږProceeds from loans 200,000,000.00 ږCash from the issue of bonds ږCash from other financing activities ࠇSub-total of cash inflows from financing activities 200,000,000.00 ږCash paid for debt repayment 208,330,000.00 ږCash paid for dividends, profits or interest payments 4,362,108.13 7,939,865.34 ږCash paid for other financing activities 1,766,941.30 1,510,498.40 ࠇSub-total of cash outflows from financing activities 214,459,049.43 9,450,363.74 ඎଋᕘ Net cash flow from financing activities -14,459,049.43 -9,450,363.74 ᅂᚤ IV. The effect of exchange rate fluctuations on cash and cash equivalents -233,211.96 -91,460.39 ଋᄣ̋ᕘ V. Net increase in cash and cash equivalents 82,806,294.46 23,068,689.25 ቱᕘ Add: Opening balance of cash and cash equivalents 231,596,580.22 509,018,108.43 ቱᕘ VI. Closing balance of cash and cash equivalents 314,402,874.68 532,086,797.68
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 101 ʕಂజѓ2026 Interim Report 2026 ڌ CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 2026 ϋ1-6 ˜ January to June in 2026 ʮ̡ ఊЗjɛ͏࿆ʩ Prepared by: CIRC Unit: RMB 2026 ϋ1-6 ˜ January to June in 2026 ᛆू Equity attributable to shareholders of the parent company ධͦ Item ͉ Share capital Չ˼ᛆूʈՈ Other equity instruments ༟͉ʮጐ Capital reserve ٰ Less: Treasury shares Չ˼ၝΥϗू Other comprehensive income ਖ਼ධᎷ௪ Special reserve ቱʮጐ Surplus reserve ᎈ௪ General risk provision ͊ʱৣлᆗ Undistributed profits Չ˼ Others ࠇ Sub-total ᛆू Non-controlling interests ࠇ Total shareholders ’ equity ٰ Preference shares ͑ᚃව Perpetual bonds Չ˼ Others ɓeɪϋϋ͋ቱᕘ I. Balance at the end of the previous year 319,874,900.00 2,171,111,469.89 30,153,477.19 73,833,554.04 160,402,577.50 2,471,388,595.64 5,226,764,574.26 2,906,700,542.67 8,133,465,116.93 ഄᜊһ Add: Changes in accounting policies ፹һ͍ Corrections of prior period errors ΝɓછՓɨΆุΥԻ Business combinations under common control Չ˼ Others ቱᕘ II. Opening balance of the year 319,874,900.00 2,171,111,469.89 30,153,477.19 73,833,554.04 160,402,577.50 2,471,388,595.64 5,226,764,574.26 2,906,700,542.67 8,133,465,116.93 ᕘ ಯˇ˸ Ñ ෬ΐIII. Changes for the year ( “-” for decrease) -15,750,215.71 11,339,160.72 86,574,588.00 82,163,533.01 132,041,893.14 214,205,426.15 ɓ ၝΥϗूᐼᕘ (I) Total comprehensive income -15,750,215.71 158,994,265.35 143,244,049.64 172,049,291.90 315,293,341.54 ҳɝձಯˇ༟͉ (II) Capital invested and reduction by shareholders 49,465,739.58 49,465,739.58 1.ٰ1. Common shares invested by shareholders 6,100,000.00 6,100,000.00 2.ҳɝ༟͉ 2. Capital invested by other equity instrument holders 3.ᕘ 3. Amount of share-based payment recognised as shareholders ’ equity 4. Չ˼ 4. Others 43,365,739.58 43,365,739.58 ɧ лᆗʱৣ (III) Profit distribution -72,419,677.35 -72,419,677.35 -96,097,963.41 -168,517,640.76 1.ቱʮጐ 1. Appropriation of surplus reserves 2.ᎈ௪ 2. Appropriation of general risk provision 3.ʱৣ 3. Distribution to shareholders -72,419,677.35 -72,419,677.35 -96,097,963.41 -168,517,640.76 4. Չ˼ 4. Others ᛆूʫഐᔷ (IV) Internal structure of shareholders ’ equity 1.͉ 1. Transfer from capital reserves to share capital 2.͉ 2. Transfer from surplus reserves to share capital 3.ቱʮጐᏎᑦฦ 3. Elimination of losses by surplus reserves 4.ྌᜊਗᕘഐᔷवπ ϗू 4. Retained earnings carried over from changes in defined benefit plans 5. Չ˼ၝΥϗूഐᔷवπϗू 5. Retained earnings carried over from other comprehensive income 6. Չ˼ 6. Others ʞ ਖ਼ධᎷ௪ (V) Special reserve 11,339,160.72 11,339,160.72 6,624,825.07 17,963,985.79 1. ͉ϋ՟ 1. Appropriation during the year 17,690,233.23 17,690,233.23 11,267,011.93 28,957,245.16 2. ͉ϋԴ͜ 2. Utilization during the year -6,351,072.51 -6,351,072.51 -4,642,186.86 -10,993,259.37 ʬ Չ˼ (VI) Others ̬e͉ϋϋ͋ቱᕘ IV. Closing balance of the year 319,874,900.00 2,171,111,469.89 14,403,261.48 85,172,714.76 160,402,577.50 2,557,963,183.64 5,308,928,107.27 3,038,742,435.81 8,347,670,543.08
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 102 Interim Report 2026 ʕಂజѓ2026 ᚃ CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (CONTINUED) 2026 ϋ1-6 ˜ January to June in 2026 2025 ϋ1-6 ˜ January to June in 2025 ᛆू Equity attributable to shareholders of the parent company ධͦ Item ͉ Share capital Չ˼ᛆूʈՈ Other equity instruments ༟͉ʮጐ Capital reserve ٰ Less: Treasury shares Չ˼ၝΥϗू Other comprehensive income ਖ਼ධᎷ௪ Special reserve ቱʮጐ Surplus reserve ᎈ௪ General risk provision ͊ʱৣлᆗ Undistributed profits Չ˼ Others ࠇ Sub-total ᛆू Non-controlling interests ࠇ Total shareholders ’ equity ٰ Preference shares ͑ᚃව Perpetual bonds Չ˼ Others ɓeɪϋϋ͋ቱᕘ I. Balance at the end of the previous year 319,874,900.00 2,149,563,462.78 32,825,183.64 63,343,350.86 160,402,577.50 2,279,291,223.44 5,005,300,698.22 2,739,293,864.58 7,744,594,562.80 ഄᜊһ Add: Changes in accounting policies ፹һ͍ Corrections of prior period errors ΝɓછՓɨΆุΥԻ Business combinations under common control Չ˼ Others ቱᕘ II. Opening balance of the year 319,874,900.00 2,149,563,462.78 32,825,183.64 63,343,350.86 160,402,577.50 2,279,291,223.44 5,005,300,698.22 2,739,293,864.58 7,744,594,562.80 ᕘ ಯˇ˸ Ñ ෬ΐIII. Changes for the year ( “-” for decrease) 3,036,063.72 1,803,808.55 8,075,340.67 62,041,726.26 74,956,939.20 140,937,055.86 215,893,995.06 ɓ ၝΥϗूᐼᕘ (I) Total comprehensive income 1,803,808.55 160,883,070.36 162,686,878.91 164,342,519.11 327,029,398.02 ҳɝձಯˇ༟͉ (II) Capital invested and reduction by shareholders 3,036,063.72 3,036,063.72 18,050,000.00 21,086,063.72 1.ٰ1. Common shares invested by shareholders 18,050,000.00 18,050,000.00 2.ҳɝ༟͉ 2. Capital invested by other equity instrument holders 3.ᕘ 3. Amount of share-based payment recognised as shareholders ’ equity 4. Չ˼ 4. Others 3,036,063.72 3,036,063.72 3,036,063.72 ɧ лᆗʱৣ (III) Profit distribution -98,841,344.10 -98,841,344.10 -46,154,450.90 -144,995,795.00 1.ቱʮጐ 1. Appropriation of surplus reserves 2.ᎈ௪ 2. Appropriation of general risk provision 3.ʱৣ 3. Distribution to shareholders -98,841,344.10 -98,841,344.10 -46,154,450.90 -144,995,795.00 4. Չ˼ 4. Others ᛆूʫഐᔷ (IV) Internal structure of shareholders ’ equity 1.͉ 1. Transfer from capital reserves to share capital 2.͉ 2. Transfer from surplus reserves to share capital 3.ቱʮጐᏎᑦฦ 3. Elimination of losses by surplus reserves 4.ྌᜊਗᕘഐᔷवπ ϗू 4. Retained earnings carried over from changes in defined benefit plans 5. Չ˼ၝΥϗूഐᔷवπϗू 5. Retained earnings carried over from other comprehensive income 6. Չ˼ 6. Others ʞ ਖ਼ධᎷ௪ (V) Special reserve 8,075,340.67 8,075,340.67 4,698,987.65 12,774,328.32 1. ͉ϋ՟ 1. Appropriation during the year 15,720,085.14 15,720,085.14 8,785,107.93 24,505,193.07 2. ͉ϋԴ͜ 2. Utilization during the year -7,644,744.47 -7,644,744.47 -4,086,120.28 -11,730,864.75 ʬ Չ˼ (VI) Others ̬e͉ϋϋ͋ቱᕘ IV. Closing balance of the year 319,874,900.00 2,152,599,526.50 34,628,992.19 71,418,691.53 160,402,577.50 2,341,332,949.70 5,080,257,637.42 2,880,230,920.44 7,960,488,557.86
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 103 ʕಂజѓ2026 Interim Report 2026 ڌ PARENT COMPANY STATEMENT OF CHANGES IN EQUITY 2026 ϋ1-6 ˜ January to June in 2026 ʮ̡ ఊЗjɛ͏࿆ʩ Prepared by: CIRC Unit: RMB 2026 ϋ1-6 ˜ January to June in 2026 ධͦ Item ͉ Share capital Չ˼ᛆूʈՈ Other equity instruments ༟͉ʮጐ Capital reserve ٰ Less: Treasury shares Չ˼ၝΥϗू Other comprehensive income ਖ਼ධᎷ௪ Special reserve ቱʮጐ Surplus reserve ͊ʱৣлᆗ Undistributed profits Չ˼ Others ࠇ Total shareholders ’ equity ٰ Preference shares ͑ᚃව Perpetual bonds Չ˼ Others ɓeɪϋϋ͋ቱᕘ I. Balance at the end of the previous year 319,874,900.00 2,240,258,039.27 42,513,704.47 3,029,578.51 159,937,450.00 282,737,091.72 3,048,350,763.97 ഄᜊһ Add: Changes in accounting policies ፹һ͍ Corrections of prior period errors Չ˼ Others ቱᕘ II. Opening balance of the year 319,874,900.00 2,240,258,039.27 42,513,704.47 3,029,578.51 159,937,450.00 282,737,091.72 3,048,350,763.97 ᕘ ಯˇ˸ Ñ ෬ΐ III. Changes for the year ( “-” for decrease) -13,167,526.51 -94,410.54 41,030,068.28 27,768,131.23 ɓ ၝΥϗूᐼᕘ (I) Total comprehensive income -13,167,526.51 113,449,745.63 100,282,219.12 ҳɝձಯˇ༟͉ (II) Capital invested and reduction by shareholders 1.ٰ1. Common shares invested by shareholders 2.ҳɝ༟͉ 2. Capital invested by other equity instrument holders 3.ᕘ 3. Amount of share-based payment recognised as shareholders ’ equity 4. Չ˼ 4. Others – ɧ лᆗʱৣ (III) Profit distribution -72,419,677.35 -72,419,677.35 1.ቱʮጐ 1. Appropriation of surplus reserves 2.ʱৣ 2. Distribution to shareholders -72,419,677.35 -72,419,677.35 3. Չ˼ 3. Others ᛆूʫഐᔷ (IV) Internal structure of shareholders ’ equity 1.͉ 1. Transfer from capital reserves to share capital 2.͉ 2. Transfer from surplus reserves to share capital 3.ቱʮጐᏎᑦฦ 3. Elimination of losses by surplus reserves 4.ྌᜊਗᕘഐᔷवπ ϗू 4. Retained earnings carried over from changes in defined benefit plans 5. Չ˼ၝΥϗूഐᔷवπϗू 5. Retained earnings carried over from other comprehensive income 6. Չ˼ 6. Others ʞ ਖ਼ධᎷ௪ (V) Special reserve -94,410.54 -94,410.54 1. ͉ϋ՟ 1. Appropriation during the year 2. ͉ϋԴ͜ 2. Utilization during the year -94,410.54 -94,410.54 ʬ Չ˼ (VI) Others ̬e͉ϋϋ͋ቱᕘ IV. Closing balance of the year 319,874,900.00 2,240,258,039.27 29,346,177.96 2,935,167.97 159,937,450.00 323,767,160.00 3,076,118,895.20
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 104 Interim Report 2026 ʕಂజѓ2026 ᚃ PARENT COMPANY STATEMENT OF CHANGES IN EQUITY (CONTINUED) 2026 ϋ1-6 ˜ January to June in 2026 2025 ϋ1-6 ˜ January to June in 2025 ධͦ ͉ Share capital Չ˼ᛆूʈՈ Other equity instruments ༟͉ʮጐ Capital reserve ٰ Less: Treasury shares Չ˼ၝΥϗू Other comprehensive income ਖ਼ධᎷ௪ Special reserve ቱʮጐ Surplus reserve ͊ʱৣлᆗ Undistributed profits Չ˼ Others ࠇ Total shareholders ’ equity ٰ Preference shares ͑ᚃව Perpetual bonds Չ˼ Others ɓeɪϋϋ͋ቱᕘ I. Balance at the end of the previous year 319,874,900.00 2,237,221,975.55 46,221,252.72 2,049,972.53 159,937,450.00 265,125,566.36 3,030,431,117.16 ഄᜊһ Add: Changes in accounting policies ፹һ͍ Corrections of prior period errors Չ˼ Others ቱᕘ II. Opening balance of the year 319,874,900.00 2,237,221,975.55 46,221,252.72 2,049,972.53 159,937,450.00 265,125,566.36 3,030,431,117.16 ᕘ ಯˇ˸ Ñ ෬ΐ III. Changes for the year ( “-” for decrease) 3,036,063.72 1,804,503.45 -149,405.38 -35,239,298.26 -30,548,136.47 ɓ ၝΥϗूᐼᕘ (I) Total comprehensive income 1,804,503.45 63,602,045.84 65,406,549.29 ҳɝձಯˇ༟͉ (II) Capital invested and reduction by shareholders 3,036,063.72 3,036,063.72 1.ٰ1. Common shares invested by shareholders 2.ҳɝ༟͉ 2. Capital invested by other equity instrument holders 3.ᕘ 3. Amount of share-based payment recognised as shareholders ’ equity 4. Չ˼ 4. Others 3,036,063.72 3,036,063.72 ɧ лᆗʱৣ (III) Profit distribution -98,841,344.10 -98,841,344.10 1.ቱʮጐ 1. Appropriation of surplus reserves 2.ʱৣ 2. Distribution to shareholders -98,841,344.10 -98,841,344.10 3. Չ˼ 3. Others ᛆूʫഐᔷ (IV) Internal structure of shareholders ’ equity 1.͉ 1. Transfer from capital reserves to share capital 2.͉ 2. Transfer from surplus reserves to share capital 3.ቱʮጐᏎᑦฦ 3. Elimination of losses by surplus reserves 4.ྌᜊਗᕘഐᔷवπ ϗू 4. Retained earnings carried over from changes in defined benefit plans 5. Չ˼ၝΥϗूഐᔷवπϗू 5. Retained earnings carried over from other comprehensive income 6. Չ˼ 6. Others ʞ ਖ਼ධᎷ௪ (V) Special reserve -149,405.38 -149,405.38 1. ͉ϋ՟ 1. Appropriation during the year 2. ͉ϋԴ͜ 2. Utilization during the year -149,405.38 -149,405.38 ʬ Չ˼ (VI) Others ̬e͉ϋϋ͋ቱᕘ IV. Closing balance of the year 319,874,900.00 2,240,258,039.27 48,025,756.17 1,900,567.15 159,937,450.00 229,886,268.10 2,999,882,980.69
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 105 ʕಂజѓ2026 Interim Report 2026 ൗ NOTES TO FINANCIAL STATEMENTS 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɓe ر 1. eൗ̅ήeଡ଼ ᔌҖόձᐼήѧ ʮ̡ ˸ɨ ᔊ၈͉ʮ̡dί̍ўɿʮ̡ ʕ ΝЗ९ʮ̡eʕΝЗ९Ϟ ʈุණྠ ʈุණ ࣨ 1983 ϋ 1 ˜31 ˚ϓͭf2007 ϋ12 ˜ 4ʈ ʕΝЗ९ ࣨ ೯[2007]73ʕ ɛ ͉ʮ̡ൗ̅༟ ͉ɛ͏࿆ 5,000 ຬʩf2011 ϋ 12 ˜ 6ٰ ึԨЪ̈ӔᙄdҷՓᜊһ ʮ̡dʮ̡Τ၈ ࠢ ɛ͏ ࿆20,000 ຬʩf2017 ϋ3 ˜ 14ᕘɛ͏ ࿆850,000,000ණ ණྠʞΤᗫᑌ˙e ࠢ ʈ༟ପ၍ଣ ʮ̡೯Б 39,906,100ٰ ٰ މ239,906,100f 2018 ϋ7 ˜dਕ৫༟ d͉ ϣʮක೯Б H΅ 79,968,700ಥᑌΥ ࠰ ɪ̹dᗇՎᔊ ʕΝ፧ dᗇՎ˾ᇁ 01763.HK dൗ̅ʿʊ೯ ᄣ̋Ї 319,874,900 f I. BASIC INFORMATION ABOUT THE COMPANY 1. Company history, place of registration, organizational structure and headquarters address China Isotope & Radiation Corporation (hereinafter referred to as “the Company ”; collectively referred to as “the Group ” when including its subsidiaries) was formerly known as China Isotope Co. and China Isotope Co., Ltd. It was established on 31 January 1983 with capital contributed by China Nuclear Industry Group Corporation (later renamed China National Nuclear Corporation, hereinafter referred to as “CNNC ”). On 4 December 2007, pursuant to the Approval of China Nuclear Industry Group Corporation on the Restructuring Plan for China Isotope Co. (Zhong He Ti Fa No. 73 [2007]) (ࣩ ҭᔧ(೯ [2007]73 )), the Company was converted into a limited company wholly owned by CNNC (wholly owned by a legal person), with a registered capital of RMB50 million following the restructuring. On 6 December 2011, the Company convened a general meeting and passed a resolution to restructure into a joint stock limited company, changing its name to “China Isotope & Radiation Corporation ” and changing its registered capital to RMB200 million. On 14 March 2017, the Company issued 39,906,100 new ordinary shares with a total consideration of RMB850,000,000 to CNNC, five related parties under CNNC, Beijing Aerospace Industry Investment Fund LLP and China Aerospace Investment Co., Ltd. Following the additional issue, the Company ’s total share capital stood at 239,906,100 shares. In July 2018, following approval by the State-owned Assets Supervision and Administration Commission of the State Council and the China Securities Regulatory Commission, the Company conducted an initial public offering of 79,968,700 H shares and was listed on the Main Board of The Stock Exchange of Hong Kong Limited (hereinafter referred to as the “Hong Kong Stock Exchange ”), with the abbreviated stock name “CIRC” and stock code “01763.HK ”, and the number of registered and issued ordinary shares increased to 319,874,900.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 106 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɓe ᚃ 1. eൗ̅ήeଡ଼ ᔌҖόձᐼήѧ ᚃ 2023 ϋ12 ˜26ණྠ Ό 106,676,903 ҳ ʮ̡ ˸ɨᔊ၈ʕᘒ d ટછ ͉ʮ ௰છՓɛf 2025 ϋ8 ˜21ࡡ Ό 108,085,353 Ц͉ʮ̡Όʊ೯ ٙ33.79%d ೌ ණྠf 2025 ϋ 8 ˜ 5 ˚d͉ʮ̡՟ ̏ԯ̹̹ఙ္ຖ၍ଣ҅ ͜˾ᇁ މ91110000100001019X ج dൗ̅ή ѧj̏ԯ̹ऎὅਜᅀ၉ʕ 66 1 418d j̏ԯ̹ऎὅਜᅀ ၉ʕ 66ɛ ͏࿆31,987.49 ຬʩf I . BASIC INFORMATION ABOUT THE COMPANY (continued) 1. Company history, place of registration, organizational structure and headquarters address (continued) On 26 December 2023, CNNC transferred all of its 106,676,903 shares to China Baoyuan Investment Co., Ltd. (hereinafter referred to as China Baoyuan) without compensation. Following the completion of the aforementioned transfer, China Baoyuan became the Company ’s direct controlling shareholder, while CNNC remained the Company ’s ultimate controller. On 21 August 2025, China Baoyuan transferred all of its 108,085,353 domestic shares, representing 33.79% of the Company ’s total issued share capital, to CNNC without compensation. On 5 August 2025, the Company obtained a renewed Business License for Legal Person ( Ά ɛᐄุੂ) issued by the Administration for Market Regulation of Beijing, with the Unified Social Credit Code 91110000100001019X. The legal representative: Xiao Yafei, the registered address: Room 418, South 4th Floor, Building 1, No. 66 Changwa Middle Street, Haidian District, Beijing, the domicile of the Company: No. 66 Changwa Middle Street, Haidian District, Beijing, and the registered capital: RMB319,874,900.
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 107 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) I . BASIC INFORMATION ABOUT THE COMPANY (continued) 2. Nature of business and principal operating activities of the Company The Group is principally engaged in the research, development, production, sales and services of nuclear technology application. Its core business focuses on two major sectors: nuclear healthcare and irradiation application. It is committed to providing comprehensive solutions for nuclear medicine and radiotherapy, as well as promoting the application of radiation technology. The Group has established an industry layout centered on businesses such as nuclides, nuclear medicines, nuclear medical equipment, comprehensive nuclear medicine solutions, radioactive sources and application, and irradiation application. ɓe ᚃ 2. ᐄ ਗ ҦஔᏐ͜ ᔼᐕ ੰձ፧Ꮠ͜Շɽପุ˙ ᔼኪ ᐕ༆Ӕ˙ ҦஔપᄿᏐ͜d ᔼ ᔼኪ༆Ӕ˙ ๕ʿᏐ͜e፧Ꮠ ପุб҅f
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 108 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) I . BASIC INFORMATION ABOUT THE COMPANY (continued) 3. Names of the Parent Company and the Group ’s Head Office The controlling shareholder and ultimate controller of the Company are both CNNC. The Company ’s branches include the Beijing Branch of China Isotope & Radiation Corporation. The Company has 21 second-level subsidiaries and 58 third-level subsidiaries. Details of the second-level subsidiaries are set out in the table below: ɓe ᚃ 3. Τ၈ ձ௰છ ණྠf͉ʮ̡ ΅Ϟ ʮ̡̏ԯʱʮ̡dɿʮ̡ ܼ2 ॴʮ̡ 21d3 ॴʮ̡ 58f2νɨ j ҏ ΆุΤ၈ ॴϣ ᔊ၈ No. Name of the entity Level Abbreviation 1ʮ̡ 2ˢ̵ BINE High-Tech Co., Ltd. BINE 2ʮ̡ 2৷ஷ Chengdu Gaotong Isotope Co., Ltd. (CNNC) CNGT 3ʮ̡ 2 ശੰ፧ Zhangjiagang CNNC Huakang Radiation Co., Ltd.(ʮ̡ ) Huakang Radiation 4ʮ̡ 2 ΝЗ९ɪऎ China Isotope (Shanghai) Co., Ltd.( ʕΝЗ९ ʮ̡ ) Isotope (Shanghai) 5ʮ̡ 2 ΝЗ९ଉέ China Isotope (Shenzhen) Co., Ltd.( ʕΝЗ९ ʮ̡ ) Isotope (Shenzhen) 6ʮ̡ 2߅ HTA Co., Ltd. HTA 7ʮ̡ 2࢛ CNNC Isotope & Radiation (Changchun) Radiation Technology Co., Ltd.(Ν፧ (݆ڗ)ʮ̡ ) CCCC 8ʮ̡ 2ࡡ CNNC Hainan Haiyuan Development Co., Ltd. (ʮ̡ ) Hainan Haiyuan 9ʮ̡ 2࢛ CNNC Isotope & Radiation (Sichuan) Radiation Technology Co., Ltd.(Ν፧ (̬ʇ)࢛ ʮ̡ ) Sichuan Radiation 10ʮ̡ 2۾ Shenzhen Zhonghe Headway Bio-Sci & Tech Co., Ltd. Zhonghe Headway
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 109 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ҏ ΆุΤ၈ ॴϣ ᔊ၈ No. Name of the entity Level Abbreviation 11ʮ̡ 2Νጳ CNNC Tongxing (Zhejiang) Nuclear Technology Co., Ltd.(Νጳ (एϪ)ʮ̡ ) CNNC Tongxing 12ʮ̡ 2ཥɿ Beijing Sanjin Electronic Corporation Limited (ʮ̡ ) Sanjin Electronic 13ʮ̡ 2࢛ Dalian CNNC Radiation Technology Co., Ltd. Dalian CNNC Radiation 14ʮ̡ 2৷ঐ CNNC High Energy Equipment (Tianjin) Co., Ltd. CNNCHE 15ʮ̡ 2 इψ፧ CNNC (Taizhou) Irradiation Technology Co. Ltd. Taizhou Radiation 16ʮ̡ 2፧ Suzhou CNNC Huadong Radiation Co., Ltd. Huadong Radiation 17ʮ̡ 2ॢΝ CNNC Qinshan Isotope Co., Ltd. CNNC Qinshan Isotope 18ʮ̡ 2 Ϫᘽ፧ CNNC (Jiangsu) Irradiation Technology Co., Ltd. (ࣨ(Ϫᘽ)ʮ̡ ) Jiangsu Irradiation 19ʮ̡ 2፧ CNNC (Yulin) Irradiation Co., Ltd. (ࣨ(؍) ʮ̡ ) Yulin Irradiation 20ʮ̡ 2 ʕΝვᎲ Zhongtong Yinlong (Tianjin) Sterilisation Technology Co., Ltd. ( ʕΝვᎲ (ݵ)๘ഽ ʮ̡ ) Zhongtong Yinlong 21ʮ̡ 2อҿ CNNC (Jilin) New Material Co., Ltd. (ࣨ(؍) ʮ̡ ) CNNC New Material ͉ʮ̡ணϞԫึd࿁ʮ̡ ၍ ଣձછՓf 4. ࠢ 1983 ϋ1˜31ಂf The Company has a Board of Directors, which manages and controls the Company ’s major decisions and daily operation. 4. Term of operation From 31 January 1983 to perpetual. ɓe ᚃ 3. Τ၈ ᚃ I . BASIC INFORMATION ABOUT THE COMPANY (continued) 3. Names of the Parent Company and the Group ’s Head Office (continued)
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 110 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) II. BASIS OF PREPARATION OF FINANCIAL STATEMENTS 1. Basis of preparation The Group ’s financial statements have been prepared on the basis of actual transactions and events, in accordance with the Enterprise Accounting Standards issued by the Ministry of Finance, together with their application guidelines, interpretations and other relevant provisions (hereinafter collectively referred to as the “Enterprise Accounting Standards ”), and the disclosure requirements of the Hong Kong Companies Ordinance and the Listing Rules of the Hong Kong Stock Exchange, and based on the accounting policies and accounting estimates set out in “III. Significant Accounting Policies and Accounting Estimates ” in the notes. According to the Consultation Conclusions on Acceptance of Mainland Accounting and Auditing Standards and Mainland Audit Firms for Mainland Incorporated Companies Listed in Hong Kong ( Ϟ ึ ፔ༔ᐼ ഐ), published by the Hong Kong Stock Exchange in December 2010, with effect from 15 December 2010, issuers incorporated in the Mainland and listed on the Hong Kong Stock Exchange are permitted to prepare their financial statements in accordance with the China Accounting Standards for Business Enterprises, while Mainland accounting firms recognised by the Ministry of Finance of the PRC and the China Securities Regulatory Commission are permitted to provide audit services to issuers incorporated in the Mainland and listed on the Hong Kong Stock Exchange in accordance with the China Standards on Auditing. ɚe ᇜႡਿᓾ 1. ᇜႡਿᓾ ኽྼყ೯ ݁ ʿ ࠇ ಥ ʮ̡ૢԷ ձ מٙ ൗ ɧe ה ᇜႡf ה2010 ϋ12 ಥɪ ʫήൗ̅ϓͭʮ̡મ͜ ˸ʿ ፔ ༔ᐼഐ dІ2010 ϋ12 ˜15 ʫήൗ̅ϓͭԨί ೯Бɛᐏ ᇜ dϾʕৌ ʿʕᗇՎ္ຖ၍ଣ։ ԫਕ ࢪࠇ ʫήൗ̅ϓͭ ೯Б ਕf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 111 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɚe ᇜႡਿᓾᚃ 1. ᇜႡਿᓾ ᚃ τરʿʕΆุึ ۆ ʊਿ͉ᒈΝdԨϽᅇՑ͉ʮ ุ d͉ʮ̡ І2026 ϋʕಂุᐶʿ 2026 ϋ ʕಂৌਕజѓৎમ͜ʕΆ జ dʔ ኽყৌਕ ৌਕజѓf Ͻᅇə ಥᑌʹ d͉జѓʕ࿚Ї 2026 ϋ6 ˜30ৌ Աኽf 2. ᚃᐄ ͉ණྠ࿁І 2026 ϋ6 ˜30 ˚ ৎ12ᚃᐄঐɢආ ᚃ ԫධ ᚃ ਿᓾΐజf II. BASIS OF PREPARATION OF FINANCIAL STATEMENTS (continued) 1. Basis of preparation (continued) In view of the above arrangements and the fact that the China Accounting Standards for Business Enterprises have largely converged with International Financial Reporting Standards, and taking into account that the Company primarily conducts its business in Mainland China, the Company, subject to the approval of the general meeting, will, with effect from its 2026 interim results and 2026 interim financial report, prepare its financial accounting reports and disclose the corresponding financial information in accordance with the China Accounting Standards for Business Enterprises, and will no longer provide shareholders with financial reports prepared in accordance with International Financial Reporting Standards. In preparing this financial report, the disclosure requirements under the Hong Kong Companies Ordinance and the Listing Rules of the Hong Kong Stock Exchange have been taken into account, and the comparative financial data for the year ended 30 June 2026 contained in this report is based on information in the China Accounting Standards for Business Enterprises. 2. Going concern The Group has assessed its ability to continue as a going concern for the 12 months commencing 30 June 2026 and has identified no matters or circumstances that give rise to material doubt regarding its ability to continue as a going concern. The financial statements are presented on a going concern basis.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 112 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ͪj͉ ֛ٙ Ꮠϗ ಛධᕸሪ௪eπൻᄆ௪eո ೯ ඎ ഃf 1. Ӌdॆྼeҁήˀ 2026 ϋ 6 ˜ 30˸ʿ 2026 ϋ1Ї6ձତ f 2. ಂග ʮ 1˜ 1˚Ї12 ˜31 ˚f 3. ᐄุմಂ 12 ༟ ྌʱᅺ ֛ Աኽf 4. াሪ͉З࿆ াሪ͉З ࿆f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES Notes on specific accounting policies and accounting estimates: The specific accounting policies and accounting estimates established by the Group in accordance with the characteristics of its actual production and business operations include provisions for bad debts on receivables, provisions for impairment of inventories, depreciation of fixed assets, amortization of intangible assets, criteria for the capitalization of research and development costs, and the recognition and measurement of revenue. 1. Statement on compliance with corporate accounting standards The financial statements comply with the requirements of the Enterprise Accounting Standards and give a true and complete view of the financial position of the Company and the Group as at 30 June 2026, as well as information regarding their results of operation and cash flows for the period from January to June 2026. 2. Accounting period The accounting period of the Group is from 1 January to 31 December. 3. Business cycle Where a company ’s business cycle differs from 12 months and the business cycle is used as the basis for classifying assets and liabilities as current or non-current, the business cycle and the basis for its determination shall be disclosed. 4. Functional currency The Company uses the Renminbi as its functional currency.
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 113 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 5. ձ፯ Աኽ d fί ධ ፹జึᅂᚤԴ͜ d༈ ࠠ ஈՈ ݊ ݊ ً ඎഃ ᕘ Ц͉ʮ̡ᗫᒟ ᐄุϗɝe ᐄุϓ͉eଋлᆗe༟ପᐼ ᛆू ఊ ʚ ˸кᓙf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 5. Methods for determining materiality and selection basis In preparing and presenting its financial statements, the Company adheres to the principle of materiality. An item in the financial statements is material if it is reasonably expected that the omission or misstatement of the item in the financial statements would affect the economic decision made by the user accordingly. In assessing materiality, the Group takes into account the specific context, considering both the nature of the item (whether it relates to the Company ’s ordinary activities and whether it significantly affects the Company ’s financial position, results of operation and cash flows, etc.) and its amount (the proportion to the Company ’s key financial indicators, including revenue, operating cost, net profit, total assets, total liabilities and total owners ’ equity, or the proportion to the amount of specific line item).
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 114 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 6. Accounting treatment for business combinations under common control and under non-common control As the merging party, the Group measures the assets and liabilities acquired in a business combination under common control at their carrying amounts of the merged party in the consolidated statements of the ultimate controlling party as at the combination date. The difference between the carrying amount of the net assets acquired and the carrying amount of the combination consideration paid is adjusted to the capital reserve, where capital reserve is insufficient for the adjustment, the balance is adjusted to retained earnings. Identifiable assets, liabilities and contingent liabilities of the acquiree acquired in a business combination not under common control are measured at fair value on the acquisition date. The combination cost comprises the sum of the fair values of the cash or non-cash assets paid, liabilities issued or assumed, and equity securities issued by the Company on the acquisition date to obtain control of the acquiree, together with all directly related expenses incurred in the business combination (for a business combination achieved in stages through multiple transactions, the combination cost is the sum of the costs of each individual transaction). Any excess of the combination cost over the fair value of the acquiree ’s identifiable net assets acquired in the combination is recognized as goodwill; where the combination cost is less than the fair value of the acquiree ’s identifiable net assets acquired in the combination, the fair values of the identifiable assets, liabilities and contingent liabilities acquired in the combination, as well as the fair values of any non-cash assets or equity securities issued as consideration, shall first be reviewed, if, following the review, the combination cost remains less than the fair value of the acquiree ’s identifiable net assets acquired in the combination, the difference shall be recognized as non-operating income in the period of the combination. ɧe ࠇ ᚃ 6. ΝɓછՓɨ ج ΥԻ˙dίΝɓ ༟ Υ ڌ ٙ Υ ᕘdሜ ༟͉ʮጐi༟͉ʮጐʔԑ dሜवπϗूf ΝɓછՓɨΆุΥԻʕ ᒅ൯˙̙፫Ⴉ༟ වίϗᒅ ඎfΥԻϓ ՟࿁ ٙ א ˸ʿίΆ ΆุΥԻdՉΥ ϓ ΥԻ ᒅ൯˙̙፫Ⴉଋ ᕘd ᒅ൯˙̙፫ d ධ̙ ව e˸ʿΥԻ࿁ᄆ ᛆू ආБᔧ dΥԻϓ͉ʥ ᒅ൯˙ ΅ᕘ ɝΥԻಂ ᐄุ̮ϗɝf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 115 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 7. кᓙᅺʿΥԻৌਕ ج ΥԻ ਿᓾʚ˸ᆽ ͉ʮ̡ʿ͉ʮ̡છ Ϟɿʮ̡f͉ණྠк d͉ණྠኹ ᛆɢdஷཀ ਗϾ ԮϞ̙ᜊΫజdԨ˲Ϟঐɢ ᛆɢᅂᚤ ᕘf dɿ ݁ࠇ ܲ ࠇ ආБ ሜf ࿁Υ ࣛ ᛆू ΅ᕘ˸ʿ ಂଋฦूeՉ˼ၝΥϗू ˇᅰ ΅ᕘdʱйίΥ ᛆूe ˇᅰ Չ˼ၝΥϗूʿᓥ᙮ ၝΥϗूᐼᕘ ධͦΐͪf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 7. Criteria for determining control and preparation of consolidated financial statements The Group ’s scope of consolidation in the consolidated financial statements is determined on a control basis and includes the Company and all of its controlled subsidiaries. The Group determines the criteria for control as follows: control is the power the Group has over the acquiree(s) and is entitled to variable returns from its involvement in the operating activities of the acquiree and able to affect the amount of the returns by leveraging such power. In preparing the consolidated financial statements, if the accounting policies or accounting periods adopted by a subsidiary and the Company are not consistent, the necessary adjustments are made to the financial statements of the subsidiary in accordance with the Company ’s accounting policies or accounting periods. The effects on the consolidated financial statements of internal transactions occurring between the Company and its subsidiaries and among subsidiaries are eliminated on consolidation. The shares of ownership interests of subsidiaries that do not belong to the parent company and the shares of net profit or loss, other comprehensive income and total comprehensive income for the period that belong to non-controlling interests are presented in the consolidated financial statements under “non-controlling interests, gain or loss attributable to minority shareholders, other comprehensive income attributable to minority shareholders and total comprehensive income attributable to minority shareholders ”, separately.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 116 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 7. Criteria for determining control and preparation of consolidated financial statements (continued) For subsidiaries acquired in a business combination under common control, their results of operations and cash flows are included in the consolidated financial statements from the beginning of the period of combination. When preparing the comparative consolidated financial statements, the relevant items in the prior year ’s financial statements are adjusted as if the reporting entity formed after the combination had been in existence since the point at which the ultimate controlling party began to exercise control. For a subsidiary acquired through a business combination not under common control, the results of operations and cash flows are included in the consolidated financial statements from the date the Group obtains control. In the preparation of the consolidated financial statements, the financial statements of the subsidiary are adjusted on the basis of the fair value of each identifiable asset, liability and contingent liability determined on the purchase date. 8. Cash and cash equivalents Cash in the Group ’s cash flow statement represents cash on hand and deposits readily available for payment. Cash equivalents in the cash flow statement represent investments that are highly liquid, easily convertible to known amounts of cash and subject to an insignificant risk of changes in value. ɧe ࠇ ᚃ 7. кᓙᅺʿΥԻৌਕ ᚃ ΝɓછՓɨΆุΥԻ՟ ձ ॶ fᇜႡˢ༰ d࿁ɪϋৌ ᗫධͦආБሜ జѓ છՓ πίf ΝɓછՓɨΆุΥԻ ձତ ඎІ͉ණྠ՟છՓᛆ f d˸ ධ̙፫Ⴉ༟ ʮʪ ৌਕ ආБሜf 8. ي ܸږ ʘ ੶e ˲ ҳ༟f
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 117 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 9. ұ ၑ (1) ʹ уಂිଟ ͉ ࠋ ڌ уಂිଟұၑ ٙ ܔ ͛ପୌΥ༟͉ʷૢ ̮ ි ࡡٙ ɝ ಂฦूf˸ዝ̦ϓ ࿆ уಂිଟұ ၑdʔҷᜊՉাሪ͉ ᕘi˸ʮʪᄆ ࿆ ධͦdમ͜ʮʪᄆ уಂිଟ াሪ াሪ ᕘd ᜊਗ ў ࠇ ɝಂฦूiϗՑҳ ༟ ೯͛˚ уಂිଟұၑd̮࿆ াሪ͉З ᕘʘගʔପ̮͛ ᕘf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 9. Foreign currency operations and translation of foreign currency statements (1) Foreign currency operations For the foreign currency transactions, the Group translates the foreign currency amounts into the functional currency amounts using the spot exchange rate at the date of the transaction. At the balance sheet date, monetary items denominated in foreign currencies are translated into RMB using the spot exchange rate at the balance sheet date. The resulting translation differences are recognized directly in profit or loss for the period, except for exchange differences arising from special borrowings in foreign currencies for the purpose of acquiring or producing assets eligible for capitalization, which are treated on the basis of capitalization. A non-monetary item denominated in foreign currency measured at historical cost shall be translated using the spot exchange rate prevailing on the date when a transaction occurs and the amount of its functional currency shall remain unchanged. A non-monetary item denominated in foreign currency at fair value shall be translated using the spot rate on the date when its fair value is determined, and the resulting exchange difference between the amount in the functional currency after translation and the original amount in the functional currency shall be recognized as changes in fair value (including change of exchange rate) in profit or loss for the period. Capital contributions received from investors in foreign currencies are translated using the spot exchange rate at the date of the transaction, and no foreign-currency capital translation differences arise between the foreign-currency capital contributions and the amounts of the corresponding monetary items in the functional currency.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 118 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 9. Foreign currency operations and translation of foreign currency statements (continued) (2) Translation of foreign currency financial statements The Group translates the financial statements of foreign operations into RMB in preparing the consolidated financial statements, where: asset and liability items in the foreign currency balance sheet are translated using the spot exchange rate at the balance sheet date; owner ’s equity items, except for “undistributed profits ”, are translated at the spot exchange rate at the time when the business occurred; income and expense items in the income statement are translated using the average exchange rate for the transaction period. The translation differences arising from the above translation are presented under the item of “other comprehensive income ” within the owner ’s equity. Cash flows in foreign currencies are translated using the average exchange rate for the transaction period. The effect of exchange rate changes on cash is shown separately in the cash flow statement. ɧe ࠇ ᚃ 9. ұ ၑ ᚃ (2) ұၑ ͉ණྠίᇜႡΥԻৌ ਗ਼ྤ̮ᐄ ɛ ͏࿆dՉʕj̮࿆༟ ࠋ ࠋ уಂිଟұ ᛆूᗳධ ͦৰ ͊ʱৣлᆗ ࣛ уಂිଟұၑiл ϗɝၾ൬͜ ಂ ࠑ ڌ ٫ ᛆू Չ˼ၝΥϗू ධͦʕΐͪf̮࿆ତ ಂ ̻ѩිଟұၑfිଟ ᅂᚤ ʕ ఊዹΐͪf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 119 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 10. ፄʈՈ Ά ፄ༟ପdԨҖϓՉ˼ ᛆूʈՈ ΥΝf ඎ ፄʈՈΥΝ ፄ༟ପ වfတԑɨΐૢ ږא ɓଡ଼ᗳ ɓʱ dуਗ਼ ፄ༟ପ༟ପ ʕʚ˸ᔷ̈j III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments A financial instrument is a contract that constitutes a financial asset for a company and a financial liability or equity instrument for another entity. Initial recognition and measurement of financial instruments The Group recognizes a financial asset or financial liability when it becomes a party to a contract for a financial instrument. A financial asset (or part of a financial asset, or part of a group of similar financial assets) is derecognized, that is, the previously recognized financial asset is removed from the balance sheet, when the following conditions are met:
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 120 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) the right to receive cash flows from the financial asset expires; the Group has transferred the rights to receive cash flows from the financial asset, or has assumed an obligation under a “pass-through agreement ” to pay the cash flows received in full and promptly to a third party; and (a) has substantially transferred substantially all the risks and rewards of ownership of the financial asset, or (b) although it has neither substantially transferred nor retained substantially all the risks and rewards of ownership of the financial asset, has given up control over the financial asset. A financial liability is derecognized if the obligation under the financial liability has been discharged, cancelled or has expired. If an existing financial liability is replaced by another financial liability with a substantially different set of terms from the same creditor, or if the terms of the existing liability are substantially modified, such a replacement or modification is treated as a derecognition of the original liability and a recognition of a new liability, with the difference recognized in profit or loss for the period. Regular purchases and sales of financial assets are recognized and derecognized in accordance with trade-date accounting. Regular purchases and sales of financial assets refer to the receipt or delivery of financial assets in accordance with the terms of the contract within the timeframes specified by regulations or customary practice. The trade date refers to the date on which the Group commits to purchase or sell the financial assets. ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ ᛆ တi ݴږ ί ཀ˓ᙄ ږ ່ ਕiԨ˲ (a)ږ ٙ אb) ᒱ್ྼሯ ږ ٙ ə࿁༈ છՓf பʊᄵ ፄ ତ වΝɓවᛆɛ˸ ٙ ତ ૢಛ˷Όྼ ࡌא වձᆽ ɝ ಂฦूf ፄ༟ପd ආБᆽႩձ ፄ ٙ ஷБ࿕Է ፄ ͉ණྠ ٙ ˚ಂf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 121 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (1) ፄ༟ପ ፄ༟ପʱᗳeᆽႩ ج ኽ͉ණ ุ ٙ तᅄdਗ਼ ˸ᛅ ፄ༟ ඎ ɝՉ˼ၝ ፄ༟ପe ඎ˲Չ ٙ ፄ༟ପf˲ස ፄ d ٙ ʱ ᗳf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (1) Financial assets Classification, recognition basis and measurement methods for financial assets Upon initial recognition, the Group ’s financial assets are classified as financial assets measured at amortized cost, financial assets measured at fair value through other comprehensive income, or financial assets measured at fair value through profit or loss for the period, based on the Group ’s business model for managing financial assets and the contractual cash flows characteristics of the financial assets. All affected financial assets are reclassified only when the Group changes its business model for managing financial assets.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 122 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (1) Financial assets (continued) When determining the business model, the Group takes into account factors including the method of valuing an enterprise and reporting the performance of financial assets to key management personnel, the risks affecting the performance of financial assets and how these are managed, and the manner in which the relevant business management personnel receive remuneration. When assessing whether the objective is to collect contractual cash flows, the Group analyses and assesses the reasons for, timing, frequency and value of disposals of financial assets prior to their maturity dates. When assessing the contractual cash flows characteristics, the Group determines whether the contractual cash flows consist solely of payments of principal and interest based on the outstanding principal, including (when assessing adjustments for the time value of money, determining whether there is a significant difference compared with the benchmark cash flows, and, for financial assets containing prepayment features, determining whether the fair value of the prepayment feature is negligible, etc.). ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (1) ፄ༟ପ ᚃ d Άุ ൙ᄆձΣᗫᒟ၍ଣɛ ፄ༟ପุᐶ ፄ༟ ᎈʿՉ၍ ᗫุਕ ٙ щ ඎ d͉ණྠ࿁ ٙۃ ගe᎖ ؓ кᓙf ඎ d͉ණྠкᓙ щස ձ˸͊Ꮅ˹ ٙࢹ ࣛ ͍ආБ൙ dкᓙၾਿତ щՈϞ ମ Ŋ ࿁̍ў ፄ༟ ᒔಛत ڢ ੬ʃഃ f
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 123 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (1) ፄ༟ପ ᚃ ᆽႩ ඎd Ꮠϗ Ꮠϗୃኽ͊̍ ʔ ፄ ඎf ඎ ɝಂฦ ᗫ ɝ ٙ ൬ ږ ᕘf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (1) Financial assets (continued) Financial assets are measured at fair value on initial recognition. However, the receivables or bills receivable arising from the sale of goods or the provision of services, which do not contain a significant financing component or where the financing component is not considered because it is due within one year, are initially measured at the transaction price. For financial assets measured at fair value through profit or loss for the period, transaction costs are recognized directly in profit or loss for the period; for financial assets in other categories, transaction costs are included in their initial recognition amounts.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 124 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (1) Financial assets (continued) The subsequent measurement of financial assets depends on their classification: The Group classifies financial assets that meet all of the following criteria as financial assets measured at amortized cost: (i) the business model for managing the financial assets is aimed at collecting contractual cash flows; and (ii) the contractual terms of the financial assets stipulate that the cash flows arising on specific dates consist solely of payments of principal and interest based on the outstanding principal amount. Interest income on such financial assets is recognized using the effective interest method, and any gains or losses arising from the derecognition, modification or impairment of these assets are recognized in profit or loss for the period. The Group ’s financial assets of this category primarily comprise: receivables, bills receivable and other receivables. ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (1) ፄ༟ପ ᚃ ඎ Չʱᗳj ୌΥɨ ፄ༟ପʱ ඎ ፄ༟ପjǺ၍ଣ ุਕᅼ ږ ږ ΥΝૢಛ ˚ಂପ͛ ࿁ ږ ٙࢹ ፄ༟ପ ᆽႩ ϗɝdՉ˟ᆽ ପ͛ ࠇ ɝಂฦूf͉ණྠ ࠅ jᏐϗሪಛeᏐ ϗୃኽeՉ˼Ꮠϗಛf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 125 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (1) ፄ༟ପ ᚃ ୌΥɨ ፄ༟ପʱ ඎ ɝՉ˼ၝ ፄ༟ପj ٙ ˸ϗ՟Υ ͦᅺɦ މ ፄ༟ପ dί ږ ձ މ ˕˹f ፄ༟ପમ͜ྼ ϗ ϗɝeಯ ᕘᆽ ಂฦू̮dՉ ɝ ږ d ɝՉ˼ၝΥϗ ฦ̰ Չ˼ၝΥϗूʕᔷ ɝಂฦूf ፄ༟ jᏐϗಛ ධፄ༟f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (1) Financial assets (continued) The Group classifies financial assets that meet all of the following criteria as financial assets measured at fair value through other comprehensive income: (i) the business model for managing the financial assets is aimed at both collecting contractual cash flows and selling the financial asset; and (ii) the contractual terms of the financial assets stipulate that the cash flows arising on specific dates consist solely of payments of principal and interest based on the outstanding principal amount. Interest income on such financial assets is recognized using the effective interest method. Except for interest income, impairment losses and exchange differences, which are recognized in profit or loss for the period, other changes in fair value are recognized in other comprehensive income. When a financial asset is derecognized, the cumulative gain or loss previously recognized in other comprehensive income is reclassified from other comprehensive income to profit or loss for the period. The Group ’s financial assets of this category primarily comprise: receivables financing.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 126 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (1) Financial assets (continued) Equity instrument investments measured at fair value through other comprehensive income: the Group has irrevocably elected to designate certain non-trading equity instrument investments as financial assets measured at fair value through other comprehensive income, recognizing only the related dividend income (other than dividend income explicitly recovered as part of the cost of the investment) in profit or loss for the period, while subsequent changes in fair value are recognized in other comprehensive income, and no impairment provision is required. When a financial asset is derecognized, the cumulative gain or loss previously recognized in other comprehensive income is reclassified from other comprehensive income to retained earnings. The Group ’s financial assets of this category are classified as other equity instrument investments. ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (1) ፄ༟ପ ᚃ ඎ˲Չ ɝՉ˼ၝΥϗ ᛆूʈՈҳ༟j ͉ණྠʔ̙ቖή፯ ᛆ ˸ ඎ˲Չᜊ ɝՉ˼ၝΥϗू މ ٙ ɝ ٙ࠽ ɝՉ˼ၝ ಯ ፄ༟ପ ࠇۃ ଢ଼ ฦ̰Չ˼ ɝ वπϗूf͉ණྠ༈ Չ ˼ᛆूʈՈҳ༟f
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 127 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (1) ፄ༟ପ ᚃ ྼყлଟ ϗɝf༈ ፄ༟ ቱᕘ ͊ϔಯಯ ˸ྼყлଟ dШɨΐઋ ᒅɝ ͜ ፄ༟ପdІ ༈ ᛅቱϓ͉ ಯ ᄆ ྼ Չл ᒅɝ ͜ ᚃಂග ࠽ ᚃ ፄ༟ ᛅቱϓ͉ձྼყ ࢹ ϗɝf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (1) Financial assets (continued) The Group recognizes interest income using the effective interest method. Such interest income is determined by multiplying the book balance of the financial asset (before deducting impairment provision) by the effective interest rate, except in the following circumstances: (i) for purchased or originated financial assets that are credit-impaired, interest income is determined from initial recognition based on the amortized cost of the financial assets (book balance less accrued impairment provision, i.e. carrying amount) and the credit-adjusted effective interest rate. (ii) for financial assets acquired or originated that have not incurred credit impairment but become credit-impaired in a subsequent period, interest income in that subsequent period shall be determined based on the amortized cost of the financial assets and the effective interest rate.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 128 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (1) Financial assets (continued) Apart from the financial assets measured at amortized cost and those measured at fair value through other comprehensive income, the Group classifies other financial assets as financial assets measured at fair value through profit or loss for the period. For these financial assets, fair value is used for subsequent measurement, and unless related to hedge accounting, all fair value changes are recognized in profit or loss for the period. The Group ’s financial assets of this category primarily comprise: financial assets held for trading. (2) Financial liabilities Upon initial recognition, the Group ’s financial liabilities are classified as: financial liabilities measured at fair value through profit or loss for the period, and financial liabilities measured at amortized cost. For financial liabilities measured at fair value through profit or loss for the period, the related transaction costs are recognized directly in profit or loss for the period; for financial liabilities measured at amortized cost, the related transaction costs are included in their initial recognition amount. ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (1) ፄ༟ପ ᚃ ˸ᛅቱ ፄ༟ପ ࠽ ɝՉ ፄ༟ ፄ༟ପd ˸ ඎ˲Չᜊ ږٙ ږ ፄ༟ପdમ͜ʮʪᄆ ඎdৰ Ϟᗫ̮d ࠇ ɝಂฦूf͉ණྠ ࠅ ፄ༟ ପf (2) ව j ඎ˲Չ ٙ වe˸ᛅቱϓ වf ඎ ɝಂฦ ᗫ ɝ ಂฦूd˸ᛅቱϓ͉ ٙ ڋ ᕘf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 129 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (2) ව ᚃ ඎ Չʱᗳj ඎ˲Չ ٙ ͛ʈՈ މ֛ܸࣛ ඎ˲Չ ٙ ږ ፄ ͛ʈՈ d ܝ ಂึ Ϟʮʪ ɝಂ ˸ ඎ˲Չᜊ ږٙ ʮʪᄆ ඎdৰ ࠬ ʮʪᄆ ɝՉ˼ၝΥ ϗूʘ̮dՉ˼ʮʪ ɝಂฦ ͉͟ණྠІ ᎈᜊਗˏৎ ɝ Չ˼ၝΥϗूึிϓ ࠇ Ϟ І ᅂ ɝಂฦ ूf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (2) Financial liabilities (continued) The subsequent measurement of financial liabilities depends on their classification: Financial liabilities measured at fair value through profit or loss for the period include financial liabilities held for trading (including derivatives that are financial liabilities) and financial liabilities designated upon initial recognition as measured at fair value through profit or loss for the period. Financial liabilities held for trading (including derivatives that are financial liabilities) are subsequently measured at fair value, and unless related to hedge accounting, all fair value changes are recognized in profit or loss for the period. Financial liabilities designated as measured at fair value through profit or loss for the period are subsequently measured at fair value, and except for those changes in fair value arising from the changes in the Group ’s own credit risk, which are recognized in other comprehensive income, other fair value changes are recognized in profit or loss for the period. If recognizing changes in fair value arising from the changes in the Group ’s own credit risk in other comprehensive income would cause or widen an accounting mismatch in profit or loss, the Group recognizes all changes in fair value (including the impact of changes in its own credit risk) in profit or loss for the period.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 130 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (2) Financial liabilities (continued) Financial liabilities measured at amortized cost are subsequently measured at amortized cost using the effective interest method. (3) Basis for recognition and measurement methods for transfers of financial assets The Group derecognizes a financial asset where it has transferred substantially all the risks and rewards of ownership of that financial asset to the transferee; where the Group has retained substantially all the risks and rewards of ownership of the financial asset, it shall not derecognize that financial asset; where the Group has neither transferred nor retained substantially all the risks and rewards of ownership of the financial asset, and has given up control over that financial asset, it shall derecognize that financial asset and recognize the resulting assets and liabilities; where the Group has not given up control over that financial asset, it shall recognize the financial asset to the extent of its continuing involvement in the transferred financial asset and recognize the related liabilities accordingly. ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (2) ව ᚃ ږٙ වdમ͜ྼყл ᛅቱϓ͉ ඎf (3) ᆽႩ ج ፄ༟ପ ٙ ᎈձజཇᔷഗᔷ d˟ᆽႩ༈ ږ Ϟᛆɪ˷ ᎈձజཇ ږ ӚϞᔷ ፄ༟ପ ٙ ፄ༟ପછՓ ፄ ༟ ࿁ d ᔷ ᆽ ፄ༟ପdԨ වf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 131 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (3) ᆽႩ ᚃ ፄ༟ପᔷတ d ፄ༟ପί ᄆ dၾΪᔷϾϗՑ ɝ ʮʪ ᕘʕ࿁ ږٙ ፄ ୌΥɨΐૢ ږ ݅ ඎ ږ ͦᅺiǻ༈ ΥΝૢಛ ˚ಂପ މ ձ˸͊Ꮅ˹͉ ࢹ ᕘ ɝಂฦूf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (3) Basis for recognition and measurement methods for transfers of financial assets (continued) Where a transfer of a financial asset as a whole meets the criteria for derecognition, the difference between the carrying amount of the transferred financial assets on the derecognition date and the sum of the consideration received from the transfer and the portion of the cumulative fair value changes previously included in other comprehensive income directly that relates to the derecognition (for financial assets involved in the transfer that meet the following conditions at the same time: (i) the business model for managing the financial assets is aimed at both collecting contractual cash flows and selling the assets; (ii) the contractual terms of the financial assets stipulate that the cash flows arising on specific dates consist solely of payments of principal and interest based on the outstanding principal amount) is recognized in profit or loss for the period.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 132 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (3) Basis for recognition and measurement methods for transfers of financial assets (continued) Where a partial transfer of financial assets meets the conditions for derecognition, the carrying amount of the transferred financial assets as a whole should be allocated between the derecognized portion and the portion not derecognized based on their relative fair values. The difference between the sum of consideration received from the transfer and the corresponding amount of the derecognized portion of the cumulative amount of fair value changes originally included in other comprehensive income that should be allocated to the derecognized part (for financial assets involved in the transfer that meet the following conditions at the same time: (i) the business model for managing the financial assets is aimed at both collecting contractual cash flows and selling the financial assets; (ii) the contractual terms of the financial assets stipulate that the cash flows arising on specific dates consist solely of payments of principal and interest based on the outstanding principal amount), and the allocated carrying amount of the financial assets as a whole is recognized in profit or loss for the period. ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (3) ᆽႩ ᚃ ፄ༟ପʱᔷတ d ፄ༟ପ dί ˟ᆽႩʱձ͊˟ ࠽ ආБʱᛅdԨਗ਼Ϊᔷ ࿁ᄆʿᏐ ʱᛅЇ˟ᆽႩʱ ɝՉ˼ၝΥϗ ᜊਗଢ଼ ᕘʕ࿁Ꮠ˟ᆽႩ ᕘ ऒʿᔷ ୌ ΥɨΐૢjǺණྠ ุ ˸ϗ՟ΥΝ ͦᅺɦ˸ ͦ ٙ dίत ݴږ ձ˸ ਿ ˕˹f ʘ ږࠑۃٙ ࠽ ɝಂฦूf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 133 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (3) ᆽႩ ᚃ ፄ༟ ˙ό ږ ձ ʘ dᆽႩᘱ ༟ପf ܸ݊ ࿁ᄆʕdਗ਼ ږ ᕘf (4) ࠽ ͜ฦ ਿᓾd࿁˸ᛅቱ ፄ༟ ପeॡ༣ᏐϗಛeΥ ஈଣ ԨᆽႩฦ̰௪f 1 ͜ฦ̰ ඎ ͜ฦ ˸ ٙߒ ٙࠠ ͜ ̋ᛆ̻ ͜ฦ ͉ණ ྼყ e ኽΥΝᏐϗ ϞΥΝତ ඎၾཫಂ Ϟତ ٙ ᕘdуΌ ତ f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (3) Basis for recognition and measurement methods for transfers of financial assets (continued) If the continued involvement is achieved by providing financial guarantee for the transferred financial assets, the assets formed by the continued involvement are recognized at the lower of the carrying amount of the financial assets and the amount of the financial guarantee. The amount of financial guarantee refers to the maximum amount of consideration received that will be required to be repaid. (4) Impairment of financial instruments The Group impairs financial assets measured at amortized cost, lease receivables and contract assets based on expected credit losses and recognizes an allowance for losses. 1) Measurement of ECLs ECLs are the weighted average of credit losses of financial instruments weighted by the risk of default. Credit losses refer to the difference between all contractual cash flows receivable according to the contract and discounted according to the original effective interest rate and all cash flows expected to be received, i.e. the present value of all cash shortages.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 134 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (4) Impairment of financial instruments (continued) 1) Measurement of ECLs (continued) Lifetime ECLs represent the ECLs resulting from all possible default events over the expected life of a financial instrument. The next 12-month ECLs are the ECLs resulting from possible default events on a financial instrument within 12 months (or the expected life if the expected life of the financial instrument is less than 12 months) after the balance sheet date, and is a portion of lifetime ECLs. For the accounts receivable, bills receivable, accounts receivable financing, contract assets and other receivables that do not contain material financing components formed from daily business activities such as selling goods and providing services, the Group applies the simplified approach to measuring the loss provision according to the amount of the lifetime expected credit loss. ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (4) ᚃ 1 ͜ฦ̰ ඎ ᚃ πᚃಂཫ ͜ฦ̰d ፄʈ π Ϟ̙ ߒ ٙߧ ͜ฦ ̰f͊Ը 12ࡈ ͜ Ϊ ˚ ܝ12˜ʫ ٙ πᚃಂˇ 12ۆ πᚃಂ ږٙ ԫ ཫ ͜ฦ̰d πᚃಂ ͜ฦ̰ ɓʱf Ϊቖਯਠ eԶ௶ਕ ݺ ʔў ɽፄ༟ϓʱ Ꮠϗሪಛe ᏐϗୃኽeᏐ ϗಛධፄ༟e ΥΝ༟ପഃᏐ ϗಛධd͉ණ ࠇ π ཫಂ ᕘ ඎฦ̰௪f
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 135 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (4) ᚃ 1 ͜ฦ̰ ඎ ᚃ મ͜ᔊ ˸ ፄ༟ପ νՉ˼Ꮠϗ ಛ d͉ණྠ ج ࠇ ͜ฦ ༟ ˚d ͉ණྠ൙ПՉ ڋ щ ʊᜑഹᄣ ͜ ᆽ ͊ᜑഹᄣ ୋɓ d͉ණྠ ͊ Ը 12˜ʫ ͜ฦ̰ ඎฦ ܲ ቱᕘձ ၑ III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (4) Impairment of financial instruments (continued) 1) Measurement of ECLs (continued) The Group adopts the general method (three-stage method) to make provision for expected credit losses for financial assets other than those measured by the above simplified measurement method (such as other receivables). The Group evaluates whether the credit risks have increased significantly since the initial recognition on each balance sheet date. If not, it is in Stage 1, and the Group shall measure the loss provisions according to the amount equivalent to the next 12-month expected credit loss, and calculate the interest income according to the book value and the actual interest rate. If the credit risks have increased significantly since the initial recognition but no credit impairment has occurred, it is in Stage 2, and
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 136 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ϗɝiν ᎈІ ʊ ֠ ͜ಯ ୋ d͉ණ πᚃಂʫ ͜ฦ̰ ඎฦ ܲ ቱᕘձ ၑ ϗɝiν ܝ ࠽ ୋɧ d͉ණྠ πᚃಂʫཫ ٙ ඎฦ̰ ᛅቱϓ͉ձྼ ၑл ϗɝf ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (4) ᚃ 1 ͜ฦ̰ ඎ ᚃ the Group shall measure the loss provision according to the lifetime expected credit loss, and calculate the interest income according to the book value and the actual interest rate. If credit impairment occurs after initial recognition, it is in Stage 3, and the Group shall measure the loss provisions according to the amount equivalent to the lifetime expected credit loss, and calculate the interest income according to the amortized cost and the actual interest rate. III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (4) Impairment of financial instruments (continued) 1) Measurement of ECLs (continued)
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 137 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (4) ᚃ 1 ͜ฦ̰ ඎ ᚃ ͉ණྠમ͜ཫ ͜ฦ̰ᅼ ፄʈՈ ٙ ආБ൙П ኽዝ̦ ᒔಛᅰኽԨഐ ഄe ܸ ᎈ ഃΪ९પᓙව ᎈ ཫಂᜊਗf 2 ᎈ ଡ଼ ֛ Աኽ ఊ ධձଡ଼Υ൙П ٙ ͜ฦ މ ਿᓾආБ൙П d͉ණྠਿ ࠬ ፄ ʔΝ ଡ଼йf͉ණྠ ڦ ᎈतᅄ̍ ፄʈՈ eවਕɛ ஈБุeགྷ eᏐϗ ಛධሪᙧഃf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (4) Impairment of financial instruments (continued) 1) Measurement of ECLs (continued) When the Group assesses the impairment of financial instruments and contract assets using the expected credit loss model, it extrapolates the expected changes in debtors ’ credit risk based on historical repayment data combined with economic policies, macroeconomic indicators, industry risks and other factors. 2) Grouping categories and basis for determining provision for impairment based on credit risk characteristics The Group assesses the expected credit losses of financial instruments on an individual and group basis and, when assessed on a group basis, the Group categorises financial instruments into groups based on common credit risk characteristics. The common credit risk characteristics adopted by the Group include: type of financial instrument, industry in which the debtor operates, past defaults, and aging of receivables.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 138 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (4) Impairment of financial instruments (continued) 2) Grouping categories and basis for determining provision for impairment based on credit risk characteristics (continued) Ǻ Grouping categories of accounts receivable (and contract assets) and basis of determination The Group groups accounts receivable (and contract assets) according to the similarity and correlation of credit risk characteristics based on information such as aging, nature of payment, credit risk exposure, and history of repayment. Portfolio 1 represents the low-risk portfolio, which mainly includes receivables for government grants or subsidies, balances from normal operating entities within CIRC, and other receivables with relatively low credit risk. No expected credit loss is generally provided for the low-risk portfolio. ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (4) ᚃ 2 ᎈ ଡ଼ ֛ Աኽ ᚃ Ǻ Ꮠϗሪಛ ၾΥ ଡ଼Υ Ա ኽ ኽᏐ ϗሪಛ ၾΥΝ ሪᙧe ڦ ᎈɹe ر ਿ ࠬ Ч ආ Бʱଡ଼f ࠬ ࠅ ִ݁ ൨ಛ ධeʕΝ፧ ʫ͍੬ᐄ ఊЗಛධʿՉ ᎈ Ꮠϗಛ ᎈଡ଼ ͜ฦ̰f
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 139 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (4) ᚃ 2 ᎈ ଡ଼ ֛ Աኽ ᚃ ɓছ Ꮠ ϗሪಛ ၾΥ Ν༟ପ d͉ණ މ ᎈ˴ ᅂᚤΪ९d ΪϤd͉ණྠ ͜ ฦ᜕̰dᇜ ႡᏐϗሪಛሪ ฦ̰ d˸ ਿᓾ൙П ͜ฦ ࣬ ኽකୃ˚ಂᆽ ሪᙧf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (4) Impairment of financial instruments (continued) 2) Grouping categories and basis for determining provision for impairment based on credit risk characteristics (continued) Portfolio 2 represents the general portfolio. For accounts receivable (and contract assets), the Group determines that ageing is the main factor affecting its credit risk; therefore, the Group references historical credit loss experience, prepares a comparison table of accounts receivable ageing and default loss rates, and uses this as the basis for evaluating its expected credit losses. The Group determines ageing based on invoice date.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 140 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (4) Impairment of financial instruments (continued) 2) Grouping categories and basis for determining provision for impairment based on credit risk characteristics (continued) ǻ Grouping categories of bills receivable and basis of determination The Group groups bills receivable based on their acceptor credit risk as a common risk characteristic, and determines the accounting estimation policy for expected credit losses: a. for bank acceptance bills whose acceptors are listed commercial banks, the Group assesses such items to have low credit risk and does not recognize expected credit losses; b. for bank acceptance bills and commercial acceptance bills where the acceptor is a non- listed commercial bank, the Group recognizes the loss allowance based on the expected loss rates determined in accordance with the Group ’s policy on accounts receivable, using the same grouping criteria as the accounts receivable. ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (4) ᚃ 2 ᎈ ଡ଼ ֛ Աኽ ᚃ ǻ ଡ଼ ֛ Աኽ Ꮠ г ᎈЪ ᎈत ᅄdਗ਼Չྌʱ ʔΝଡ଼Υd ڦ П ഄja.ו ٙ ვ гිୃd ͉ණྠ൙ᄆ༈ ᗳಛධՈϞ༰ ࠬ ᎈdʔᆽႩཫ ͜ฦ̰i b.ڢމ ਠุვ г ו гිୃdਞ ͉ණྠᏐϗሪ ഄᆽႩཫ ฦ̰௪dၾ ଡ଼ Νf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 141 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (4) ᚃ 2 ᎈ ଡ଼ ֛ Աኽ ᚃ Ǽ ٙ ଡ଼Υᗳйʿᆽ Աኽ ͉ණྠՉ˼Ꮠ ܼ ڭ ࡰ eᏐ Ըಛഃf ٙ ሯձʔΝ ͜ ᎈतᅄd͉ ණྠਞᏐϗ ʱଡ଼ઋ d࿁Չ˼Ꮠ ϗಛආБʱଡ଼ ਿ ڦ щᜑ ഹᄣ̋f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (4) Impairment of financial instruments (continued) 2) Grouping categories and basis for determining provision for impairment based on credit risk characteristics (continued) Ǽ Grouping categories of other receivables and basis of determination The Group ’s other receivables mainly include deposits and guarantees receivable, advances to employees, and amounts due from related parties. Based on the nature of receivables and the credit risk characteristics of various counterparties, the Group groups other receivables by reference to the grouping of trade receivables, and assesses whether there has been a significant increase in credit risk on a portfolio basis.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 142 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (4) Impairment of financial instruments (continued) 3) Criteria for individual assessment of provision for bad debt impairment If the credit risk characteristics of a customer are significantly different from those of other customers in the group, or if there is a significant change in the credit risk characteristics of the customer, for example, the customer is in severe financial difficulty and the expected credit loss rate on receivables from the customer is significantly higher than the expected credit loss rate in the aging and overdue ranges, the Group will make a provision for losses on receivables from the customer on an individual basis. ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (4) ᚃ 3 ௪ к ᓙᅺ ڦ ᎈतᅄၾ ܄ ˒ᜑഹʔΝd ͜ ᎈतᅄ೯͛ ᜑഹᜊʷdԷ ˒೯͛ᘌ ৌਕѢᗭd ˒ಛ ͜ ฦ̰ଟʊᜑഹ ሪᙧeགྷಂਜ ͜ ฦ̰ଟഃd͉ ණྠ࿁Ꮠϗ༈ ฦ̰ ௪f
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 143 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (4) ᚃ 4 ࣨٙ ቖ ͉ණྠʔΎ Υଣཫಂঐ ʱϗ ፄ༟ପ ݴږ d͉ණྠ ږ ࠦ ቱᕘf͉ණྠ ਗ਼ɨΐઋҖЪ Ꮠϗಛධᕸ ሪฦ̰ᆽႩᅺ ja. වਕɛ ѓॎ ପeቖdՉ ௵ቱৌପʔԑ ಛධi b. වਕɛϥɳ ѓϥ ɳḛᔳdՉ ፲ପʔ ಛ ධic. වਕɛ ɽІ್ จ̮ԫ III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (4) Impairment of financial instruments (continued) 4) Write-off of impairment provision When the Group no longer reasonably expects to recover all or part of the contractual cash flows of a financial asset, the Group directly writes down the carrying amount of the financial asset. The Group recognizes bad debt loss of receivables when the following conditions are met: a. amounts where the residual assets of the debtor, which has been lawfully declared bankrupt or revoked, are insufficient for settlement; b. amounts where the property or estate of the debtor, who is deceased or lawfully declared dead or missing, are insufficient for settlement; c. amounts that cannot be settled out of the debtor ’s property (including insurance indemnities, etc.) when the debtor suffers
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 144 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) dฦ̶̰ ɽd˸Չৌପ ᎈሦಛ Ꮅ ಛධid. ව ਕɛགྷಂ͊ᄵ БᎵව່ਕd ৫Ӕd Ꮅ ಛධie. གྷ ಂ 5ڢ ج ಛධf Ϟᆽᝤᗇ ᆽྼೌ Ꮠϗ ಛධd͉ණ ҏ ᕸ ሪฦ̰dәቖ ᕸሪ ٙ ܝ dЪ ٙ ɝϗΫ ฦूf ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (4) ᚃ 4) ࣨٙ ቖ ᚃ heavy losses from major natural disasters or accidents; d. amounts confirmed to be irrecoverable via court ruling where the debtor fails to perform repayment obligations when due; e. amounts outstanding for more than five years (excluding military-nuclear-related products) and still irrecoverable. Receivables for which there is conclusive evidence of being genuinely irrecoverable shall be recognized as bad debt losses upon approval by the Group in accordance with prescribed procedures, offsetting the allowance for bad debts. Subsequent recoveries of financial assets that have been written-down shall be treated as a reversal of impairment losses and recognized in profit or loss for the period of recovery. III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (4) Impairment of financial instruments (continued) 4) Write-off of impairment provision (continued)
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 145 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 10. ፄʈՈ ᚃ (5) ව ቖ ፄ༟ପձ ව တԑ ʝ ଋᕘί༟ପ ʫΐͪj1 ͉ ቖʊᆽႩ ᛆлd˲ ۃ i2 ͉ණྠ א ፄ༟ପ වf 11. π ҿ e f πྼБ͑ᚃᆵπՓdπ ᄆi ೯̈πdમ̋͜ᛆ Չྼყϓ͉fЭ મ͜ɓϣ ආБᛅቖf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 10. Financial instruments (continued) (5) Offset of financial assets and financial liabilities Financial assets and financial liabilities of the Group shall be presented separately in the balance sheet and shall not be offset. However, when all of the following conditions are met, a financial asset and a financial liability shall be offset and the net amount is presented in the balance sheet: (1) the Group has a legal right that is currently enforceable to set off the recognized amount, (2) the Group intends either to settle on a net basis, or to realise the financial asset and settle the financial liability simultaneously. 11. Inventories The Group ’s inventories include the raw materials, packaging material, low-value consumption goods, unfinished products, and merchandise inventories. Perpetual inventory system is adopted by the Group. Inventory is valued at actual cost when acquired. Weighted average method are used to determine the actual cost of the inventory used or issued. Low-value consumption goods and packaging material are amortized at one time when they are used.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 146 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 11. Inventories (continued) Inventories at the end of the period are priced at the lower of cost or net realizable value, and a provision for decline in value of inventories is made for the portion of inventories whose cost is expected to be irrecoverable due to damage, total or partial obsolescence, or selling price below cost. Provision for decline in value of inventories and bulk raw materials is based on the excess of the cost of individual inventory items over their net realizable value; other raw and auxiliary materials in large quantities and at lower unit prices are provided for inventory decline by category. Net realizable value of stock in inventory that can be sold directly such as merchandise inventory, unfinished products and materials held for sale is determined using the estimated selling price less the estimated selling expenses and related taxes. Net realizable value of material inventory held for production is determined using the estimated selling price of the finished products produced or processed less estimated costs of completion, the estimated selling expenses and related taxes. 12. Contractual assets and contractual liability (1) Contractual assets Contractual assets refer to the Group ’s right (depends on factors other than passage of time) to collect considerations from customers in exchange for goods transferred by the Group. For the details of the determination method for expected credit loss of contract assets, please refer to the relevant contents of the said Note III. 10.(4) Impairment of financial assets. ɧe ࠇ ᚃ 11. π ᚃ ϓ͉ၾ̙ᜊତଋ π ʱ ϓ͉ Չϓ͉ʔ̙ϗ ʱd՟πൻᄆ ࣘ π Չ̙ᜊତଋ ᕘ՟iՉ˼ᅰඎᐿ ܲࣘ ᗳй՟πൻᄆ௪f ̈ ٙ ܲ࠽ ࠇ ٙܝ Ϟ ࠽ ٙۜ ࠇ ቖ ᕘ f 12. ව (1) ΥΝ༟ପ ͉ණ ۜ ᛆ Չ˼ ཫ ˙ ൗɧe 10.(4)࠽ f
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 147 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 12. ව ᚃ (1) ΥΝ༟ପ ᚃ d͉ණ ࠇ ͜ ڦ ΥΝ ࠦ ࢨ ฦ̰d ฦ ̰ d൲া ΥΝ༟ପ ˀd͉ ಯ ึ াf ͜ ᗫΥΝ ϗΫdҭ ኽ ࠾ ௪ d൲া ΥΝ༟ ฦ̰௪d া ༟ପಯ ฦ̰ f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 12. Contractual assets and contractual liability (continued) (1) Contractual assets (continued) As for accounting methods, the Group calculates the expected credit loss of contract assets on the balance sheet date. If the expected credit loss is greater than the book value of the current provision for the impairment of contract assets, the Group will recognize such difference as impairment loss, which will be debited to “impairment loss of assets ” and credited to “provision for the impairment of contract assets ”. Otherwise, the Group will recognize such difference as impairment gain and make the opposite accounting records. Where the Group actually incurs credit loss and determines that the relevant contract assets cannot be recovered, if the contract assets have been approved for cancellation after verification, the Group shall be debited to “provision for the impairment of contract assets ” and credited to “contract assets ” according to the approved amount of write- off. If the amount of write-off is greater than the accrued loss provision, the “impairment loss of assets ” shall be debited according to the difference.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 148 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 12. Contractual assets and contractual liability (continued) (2) Contract liabilities The contract liabilities reflect the Group ’s obligations to transfer goods to the customer due to customer consideration received or receivable. 13. Long-term equity investment (1) Judgment for determining control, joint control or significant influence on the investee The Group ’s long-term equity investments consist primarily of equity investments held by the Group that are capable of exercising control and significant influence over the investees and equity investments in its joint ventures. Control means that the Group has power over the investee, enjoys variable returns through its participation in the investee ’s related activities, and has the ability to use its power over the investee to influence the amount of its returns. Joint control means the joint control over certain arrangement according to relevant agreements, where the activities of the arrangement can be decided only when all the participants sharing the control reach a consensus. Joint venture arrangement means an arrangement under the common control of two or more parties. Joint venture means a joint venture arrangement in which the joint venture party only has rights to the net assets of the arrangement. ɧe ࠇ ᚃ 12. ව ᚃ (2) ව ͉ණྠ ˒࿁ᄆ ۜ ່ਕf 13. ᛆҳ༟ (1) ࿁ҳ༟ఊЗՈ א кᓙ ᛆҳ༟ Ϟ ঐ࿁ҳ༟ఊЗ ɽᅂᚤ ҳ༟d˸ʿ ᛆू ҳ༟f ͉ණྠኹϞ ᛆɢd ٙ ਗϾԮϞ̙ᜊ ΫజdԨ˲Ϟঐɢ༶ ᛆɢ ᕘf ᗫ છՓdԨ˲༈τ ਗ̀ ਞၾ ʑঐӔ ɓ ˸ɪ ٙ ܸ݊ ٙ ٙ Υᐄτરf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 149 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 13. ᛆҳ༟ ᚃ (1) ࿁ҳ༟ఊЗՈ א кᓙ ᚃ ࿁ҳ ৌਕձᐄ ᛆ א ၾՉ˼˙ɓৎΝછ f ஷཀɿ ʮ̡ගટኹϞҳ༟ ఊЗ 20% ˸ɪШЭ 50%d ࿁ ɽᅂ ᗇ ͉ණྠʔঐਞ ͛ପ ঐ ̋ d͉ණྠ ึϽᅇ͉ණྠ ٰ Ͻᅇ͉ණྠ ಂ Ӕᛆί ࿁ҳ༟ ٙ ᅂᚤdνҳ༟ఊЗ ٙ ΅ಂᛆ ʿ̙ᔷ౬ʮ̡වՎഃ ᅂᚤf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 13. Long-term equity investment (continued) (1) Judgment for determining control, joint control or significant influence on the investee (continued) Significant influence means the power to participate in decision-making for the financial and business policy of the investee, but not to control or jointly control with other parties over the formulation of such policies. When the Company, directly or indirectly, owns more than 20% but less than 50% of the voting power of an investee through its subsidiaries, the Group is generally considered to have significant influence over the investee, unless there is clear evidence that the Group is unable to participate in the investee ’s production and operating decisions. In determining whether it is possible to exercise significant influence over an investee, the Group considers, on the one hand, the Group ’s direct or indirect holdings of voting shares of the investee and, on the other hand, the impact of current exercisable potential voting rights held by the Group and other parties that are assumed to be converted into equity interests in the investee, such as current convertible warrants, share options and convertible corporate bonds issued by the investee.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 150 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 13. Long-term equity investment (continued) (2) Methods of determining the cost, subsequent measurement and recognizing profit and loss on long-term equity investments For business combinations under common control, if cash is paid, non-cash assets are transferred or liabilities are assumed as consideration for business combination, the initial investment cost of the long-term equity investment is based on the acquired share of the ownership interest of the acquiree in the carrying amount of the consolidated financial statements of the ultimate controlling party on the combination date. The difference between the initial investment cost of a long- term equity investment and the carrying amount of cash paid, non-cash assets transferred and liabilities assumed is treated as an adjustment to share premium in the capital surplus; if the share premium in capital surplus is not sufficient to absorb the difference, the remaining balance is adjusted against retained earnings. In case that the consideration of the business combination is satisfied by issuing equity securities, the initial investment cost of the long-term equity investment is based on the acquired share of the ownership interest of the acquiree in the carrying amount of the consolidated financial statements of the ultimate controlling party on the combination date. With the sum of par values of shares being issued as the share capital, the difference between the initial investment cost of the long-term equity investment and the sum of par values of shares being issued shall be treated as an adjustment to share premium in the capital surplus; if the share premium in capital surplus is not sufficient to absorb the difference, the remaining balance is adjusted against retained earnings. ɧe ࠇ ᚃ 13. ᛆҳ༟ ᚃ (2) ᛆҳ༟ϓ͉ᆽ ඎʿฦू ج ΝɓછՓɨΆุΥ eᔷ ዄ ΥԻ࿁ ܲ Ϟ ᛆूί௰છՓ˙ ሪ ڗމ ҳ ᛆҳ ҳ༟ϓ͉ၾ˕ ڢٙ ዄව ࢨٙ ᕘdሜ༟͉ʮጐʕ ͉๐ᄆi༟͉ʮ ͉๐ᄆʔԑ dሜवπϗ ूf ᗇՎЪ dίΥ ՟ΥԻ ᛆूί௰ ڌ ΅ᕘ ᛆҳ༟ ܲ ᐼ ٰ ҳ༟ϓ͉ ᐼ ᕘdሜ ͉๐ ٰٙ d ሜवπϗूf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 151 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 13. ᛆҳ༟ ᚃ (2) ᛆҳ༟ϓ͉ᆽ ඎʿฦू ᚃ Άุ ᒅ ΥԻϓ͉ ٙ ҳ༟ϓ͉f ٙ ਕe൙ Пፔ༔ഃʕʧ൬͜˸ ᗫ၍ଣ൬͜ ɝಂฦ ΥԻ࿁ᄆ೯ א ൬ ᗇՎ ڋٙ ᕘf ஷཀΆุΥԻ ᛆҳ༟ ՟ ܲ ᒅ൯ᄆ ҳ༟ϓ͉i˸ ᗇՎ՟ ܲ ٙ ҳ༟ϓ ڗٙ ҳ ֛ٙߒ ҳ༟ϓ͉i ࿆ ༟ପʹ౬ഃ˙ό՟ ᛆҳ༟d ҳ༟ϓ͉f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 13. Long-term equity investment (continued) (2) Methods of determining the cost, subsequent measurement and recognizing profit and loss on long-term equity investments (continued) Business combinations not under common control: The Group recognizes the initial investment cost of long-term equity investments based on the cost of the combination determined at the acquisition date. Intermediary fees, such as auditing, legal services, appraisal and consulting fees, and other related management fees incurred for business combination are recognized in profit or loss in the period when they are incurred; transaction costs for equity securities or debt securities issued as consideration for the combination are included in the initially recognized amounts of the equity securities or debt securities. Apart from the long-term equity investments acquired through business combination mentioned above, the long-term equity investments acquired by cash payment, the investment cost is based on the actual amount of cash paid for the acquisition. For long-term equity investment acquired by issuing equity securities, the investment cost is the fair value of the equity securities issued. For long-term equity investment from the investor, the investment cost is the agreed consideration as specified in the contract or agreement. For long-term equity investment acquired through transactions such as debts restructuring and exchange of non-monetary assets, the investment cost is determined according to the relevant accounting standards.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 152 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 13. Long-term equity investment (continued) (2) Methods of determining the cost, subsequent measurement and recognizing profit and loss on long-term equity investments (continued) The Company utilizes the cost method of accounting in the individual financial statements for long-term equity investments in investees over which it can exercise control, and the Group utilizes the equity method of accounting for investments in joint ventures and associates. When the cost method is adopted, long- term equity investments are valued at initial investment cost, and the cost of long-term equity investments is adjusted when making additional investments or withdrawing investments. Profit or cash dividends declared by the investee are recognized as investment income. ɧe ࠇ ᚃ 13. ᛆҳ༟ ᚃ (2) ᛆҳ༟ϓ͉ᆽ ඎʿฦू ᚃ ͉ʮ̡࿁ঐ࿁ҳ ڗٙ йৌ ج ၑi͉ණྠ࿁Υᐄ ҳ ၑf d ڋܲ ᄆd̋ ڗ ϓ͉f ݼ лᆽ ҳ༟ϗूf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 153 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 13. ᛆҳ༟ ᚃ (2) ᛆҳ༟ϓ͉ᆽ ඎʿฦू ᚃ d ҳ ᏐԮϞҳ༟ఊ З̙፫Ⴉଋ༟ପʮʪ ᕘdʔ ٙ ڋ ࣛ ᏐԮϞҳ༟ఊЗ̙ ࠽ ɝ ڗ ϓ͉f ᛆҳ༟ Ꮠ ҳ༟ఊЗ ଋฦूձՉ ΅ᕘd ʱйᆽႩҳ༟ϗूձ ࣛ ٙ ܲ ѓʱ л ʱd III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 13. Long-term equity investment (continued) (2) Methods of determining the cost, subsequent measurement and recognizing profit and loss on long-term equity investments (continued) When the equity method of accounting is adopted, the positive difference between the initial investment cost and the share of the fair value of the identifiable net assets of the investee at the time of investment, the initial investment cost of the long-term equity investment shall not be adjusted; for the negative difference between the initial investment cost and the share of the fair value of the identifiable net assets of the investee at the time of investment, the initial investment cost shall be included in the profit or loss for the period, and the cost of long-term equity investment shall be adjusted. Upon acquiring the long-term equity investments, investment income and other comprehensive income are recognized respectively according to the share of the realized net profit or loss and other comprehensive income of the investee for the year to which the investor is entitled or liable, and adjust the carrying amount of the long-term equity investment. The investor ’s entitlement is calculated according to the portion of profit or cash dividends declared
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 154 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ᛆҳ iҳ༟ ҳ༟ఊЗৰ ଋฦूeՉ˼ၝΥϗ ה Չ˼ᜊ ᛆҳ ɝ ᛆूfίᆽႩ ᏐԮϞҳ༟ఊЗଋ d˸՟ ҳ༟ఊЗ ʮʪ ͉ ഄʿึ ಂගd࿁ҳ༟ఊ ଋлᆗආБሜ ቖၾᑌᐄΆ ุʿΥᐄΆุʘග೯ ˢ ҳ༟Ά ਿᓾɪᆽ Ⴉҳ༟ϗूdШ͉ණ ྠၾҳ༟ఊЗ೯͛ ฦ ᔷᜫ༟ପ dʔʚ˸ ቖf ɧe ࠇ ᚃ 13. ᛆҳ༟ ᚃ (2) ᛆҳ༟ϓ͉ᆽ ඎʿฦू ᚃ by the investee, and the carrying amount of long-term equity investment is reduced accordingly. Other changes to the owner ’s equity of the investee, other than the net profit or loss, other comprehensive income and profit distribution shall be used to adjust the carrying amount of the long-term equity investment and included in the owners ’ equity. In recognizing the share of net profit or loss of an investee, investment income is recognized on the basis of the fair value of the identifiable assets of the investee at the time of the acquisition of the investment, adjustments to the net profit of the investee in accordance with the Group ’s accounting policies and the accounting period, and unrealised gains and losses arising from internal transactions with its associates and joint ventures are eliminated to the extent of the Group ’s attributable share, and investment income is recognized on that basis, but unrealised losses on internal transactions between the Group and an investee that represent impairment losses on the assets transferred shall not be eliminated. III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 13. Long-term equity investment (continued) (2) Methods of determining the cost, subsequent measurement and recognizing profit and loss on long-term equity investments (continued)
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 155 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 13. ᛆҳ༟ ᚃ (2) ᛆҳ༟ϓ͉ᆽ ඎʿฦू ᚃ ίᆽႩᏐʱዄҳ༟ ଋᑦฦ ו ዄᕘ̮ฦ່̰ਕ̮d ሪ ˸ʿՉ˼ྼሯ ɪϓ࿁ҳ༟ఊЗ ಂᛆूಯ fҳ༟ ྼତଋлᆗ d͉ණྠίՉϗू ٙ ూ ᆽႩϗूʱԮᕘf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 13. Long-term equity investment (continued) (2) Methods of determining the cost, subsequent measurement and recognizing profit and loss on long-term equity investments (continued) In recognizing its share of net losses incurred by an investee, the carrying amount of long- term equity investments and other long- term equity interests that, in substance, constitute a net investment in the investee are written down to zero, except when the Group has an obligation to assume additional losses. Where the investee makes net profits subsequently, the Group shall re-recognize its share of the profits after setting off against the share of unrecognized losses.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 156 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 13. Long-term equity investment (continued) (3) Conversion of method of accounting for long-term equity investments For those who are able to exercise joint control or significant influence over the investee due to additional investment, etc., but do not constitute control, the fair value of the equity investment originally held that is recognized and measured in accordance with the Note III. (10) “Financial Instruments ” plus the fair value of consideration paid to acquire the additional investment shall be treated as the initial investment cost for the change to the equity method. For the difference between the initial investment cost derived from the above calculation and the share of the fair value of the identifiable net assets of the investee at the date of the additional investment determined in accordance with the new shareholding ratio after the additional investment, if the former is greater than the latter, the carrying amount of the long-term equity investment shall not be adjusted; if the former is less than the latter, the difference shall be used to adjust the carrying amount of the long-term equity investment and be included in the non- operating income for the period. ɧe ࠇ ᚃ 13. ᛆҳ༟ ᚃ (3) ၑ˙ ᔷ౬ Ϊ ঐ࿁ҳ༟ఊЗྼ ɽᅂ d ൗ ɧe (10)ፄʈՈ ᛆҳ ̋ɪ ՟อᄣҳ༟Ͼ˕ d ၑ ҳ༟ϓ͉fɪ ҳ ̋ ˢ ᏐԮϞ ҳ༟ఊЗί̋ҳ ༟˚̙፫Ⴉଋ༟ପʮ ࢨٙ ٫ܝ ᛆ ۃ ᕘ ٙ ɝ ಂᐄุ̮ϗɝf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 157 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 13. ᛆҳ༟ ᚃ (3) ၑ˙ ᔷ౬ ᚃ Ϊ ΝɓછՓɨ છ ᛆҳ༟d ڌ ٰٙ ̋ɪ อᄣҳ༟ϓ͉ʘձd ၑ ҳ༟ϓ͉fᒅ ᛆҳ ၑ Չ˼ၝΥϗ ूdίஈໄ༈ධҳ༟ મ͜ၾҳ༟ఊЗ א ਿᓾආБ ஈଣfᒅ൯˚ʘ މ ඎ ɝՉ˼ၝ ᛆ ɝՉ˼ ʮʪ ᜊਗʔᔷɝ ಂฦूf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 13. Long-term equity investment (continued) (3) Conversion of method of accounting for long-term equity investments (continued) For long-term equity investments that are capable of exercising control over an investee that is not under common control due to an additional investment, etc., the sum of the carrying amount of the equity investment previously held plus the cost of the additional investment is recognized as the initial investment cost for the change to the cost method of accounting in preparing the separate financial statements. Other comprehensive income recognized due to the accounting of the equity investment with equity method prior to the acquisition date shall be subject to accounting treatment using the same basis as adopted by the investees to directly dispose of the relevant assets or liabilities. Equity investments held prior to the acquisition date are non-trading equity instruments designated as at fair value through other comprehensive income, and the cumulative change in fair value previously recognized in other comprehensive income shall not be transferred to profit or loss for the period.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 158 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 13. Long-term equity investment (continued) (3) Conversion of method of accounting for long-term equity investments (continued) If the Group no longer has common control or significant influence over the investee due to the disposal of part of the equity investment, etc., and the remaining equity interest after disposal is determined and measured by applying the Note III. (10) “Financial Instruments ”, the difference between the fair value at the date of loss of joint control or significant influence and the carrying amount is recognized in profit or loss for the period. Other comprehensive income recognized due to the accounting of the original equity investment with the equity method shall be subject to accounting treatment using the same basis as adopted by the investees to directly dispose of the relevant assets or liabilities when the equity method is no longer adopted for accounting. ɧe ࠇ ᚃ 13. ᛆҳ༟ ᚃ (3) ၑ˙ ᔷ౬ ᚃ ͉ණྠ࿁Ϊஈໄʱ Ϊ࿁ ҳ༟ఊЗʔΎՈϞ ɽᅂᚤd ᛆቇ ൗɧe(10)ږ ඎ dՉίఄ̰Νછ ٙ ࠽ ɝಂ ᛆҳ༟Ϊ ၑϾᆽ Չ˼ၝΥϗूd ࣨج મ͜ၾҳ༟ఊ ᗫ༟ପ ਿᓾආ ஈଣf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 159 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 13. ᛆҳ༟ ᚃ (3) ၑ˙ ᔷ౬ ᚃ ٰ Ϊఄ̰ə છՓ ٰ ᛆঐ࿁ҳ༟ఊЗ ̋ ܲ ၑdίᇜႡ ࿁༈ ᛆൖΝІ՟ ၑ ආБሜiίΥԻৌ ٰ ఄ̰છՓᛆ˚ อ ௵ቱ ᛆʔঐ࿁ҳ༟ఊ ࠠא ൗ ɧe (10)ፄʈՈ dՉί ʮʪ ٙ ɝಂฦूf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 13. Long-term equity investment (continued) (3) Conversion of method of accounting for long-term equity investments (continued) If the Group loses control over the investee due to the disposal of part of the equity investment, etc., and the remaining equity interest after the disposal is able to exercise joint control or significant influence over the investee, it shall be accounted for under the equity method and adjusted as if the remaining equity interest had been accounted for under the equity method from the time of its acquisition when preparing the separate financial statements. In the consolidated financial statements, the remaining equity is remeasured at fair value at the date of loss of control. If the remaining equity interest after the disposal is not able to exercise joint control or significant influence over the investee, and such equity interest is determined and measured by applying the Note III. (10) “Financial Instruments ” are applied, the difference between its fair value and carrying amount at the date of loss of control is recognized in profit or loss for the period.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 160 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 13. Long-term equity investment (continued) (4) Disposal of long-term equity investment On disposal of long-term equity investments, the difference between the carrying amount and the actual acquisition price is recognized as investment income for the period. The long-term equity investment accounted for using the equity method shall be subject to accounting treatment using the same basis as adopted by the investees to directly dispose of the relevant assets or liabilities and according to the corresponding proportion of the original part of other comprehensive income. (5) Impairment of long-term equity investments For the methods of testing impairment and the methods of provision for impairment of long-term equity investments, please refer to Note III. (19). ɧe ࠇ ᚃ 13. ᛆҳ༟ ᚃ (4) ஈໄ ᛆҳ༟d ၾྼყ՟ ɝ ಂҳ༟ϗूfમ͜ ٰ ᛆҳ༟dίஈໄ༈ධ dમ͜ၾҳ ᗫ ਿ ࡡ ٙ ஈଣf (5) ࠽ ࠽ ௪ ൗ ɧe(19)f
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 161 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 14. ήପ ʊ f Չϓ d̮ᒅҳ༟ ᒅ൯ᄆ ટᓥ᙮ Չ˼˕̈iІБ ϓ͉d ̙ ˕ ̈ϓf ήପમ͜ ܲ ଟ ג Դ͜ྪնeଋಞ ଟʿϋұᔚ ᛅቖ ଟν ɨj ଟ (%) ϋұᔚଟ (%) Category Depreciation life (year) Estimated residual rates (%) Annual depreciation rates (%) يBuildings and structures 20-45 0-5 2.11-5.00 III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 14. Investment property The Group ’s investment property comprises buildings that have already been leased out. The Group ’s investment property is recorded at its cost as the accounting value. The cost of purchased investment property comprises the purchase price, related taxes and other expenditure directly attributable to the asset, and the cost of self-constructed investment property comprises the necessary expenditure incurred in bringing the asset to its intended usable condition. The Group uses the cost model for the subsequent measurement of investment property, and the depreciation or amortization is provided based on its estimated useful life and net residual rate. The estimated useful life, net residual rate and annual depreciation (amortization) rate for investment property are as follows:
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 162 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 14. Investment property (continued) Where the use of investment property is changed to owner-occupied use, the investment property shall be reclassified as a fixed asset or an intangible asset with effect from the date of the change. Where the use of owner-occupied property is changed to earn rental income or capital appreciation, the fixed asset or intangible asset shall be reclassified as investment property with effect from the date of the change. Upon reclassification, the carrying amount prior to the reclassification shall be used as the recognized amount after reclassification. Where investment property is disposed of, or permanently taken out of use and it ’s expected that no economic benefits can be obtained from its disposal, the investment property should be derecognized. The income from selling, transferring, scrapping or destructing the investment property, after deducting its carrying amount and related taxes and fees, is recorded in the profit or loss for the period. ɧe ࠇ ᚃ 14. ήପ ᚃ ͜ҷᜊ Іҷᜊʘ˚ ήପᔷ౬ ೌҖ༟ପfІ ᒃ՟ Іҷ ೌ ή ۃ ɝ f א ʔঐ Չஈໄʕ՟лू ג ήପ̈ਯe ஈໄϗ ᗫ ɝಂฦूf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 163 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 15. ༟ପ Ո ͛ପਠ ᐄ ൴ ϞҖ༟ପf ጘ eዚኜண௪e፬ʮண௪e Չ՟ d ༟ପϓ͉ ᗫ ༟ପ༺ ೯͛ Չ ༟ପ ி༈ධ༟ପ༺ ೯͛ ҳ ҳ༟ΥΝ ɝሪ ᄆ ɝሪf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 15. Fixed assets The Group ’s fixed assets refer to the tangible assets that have all of the following characteristics: they are held for the purpose of producing goods, providing services, letting or managing operation, and have a useful life of more than one year. Fixed assets include buildings and structures, machinery and equipment, office equipment, transport vehicles and others, and are recorded at their cost at the time of acquisition. The cost of purchased fixed assets comprises the purchase price and related taxes and duties, such as import duties, as well as other expenditure directly attributable to the asset incurred in bringing it to its intended usable condition. The cost of self- constructed fixed assets comprises the necessary expenditure incurred in bringing it to its intended usable condition. Fixed assets contributed by investors are recognized at the value specified in the investment contract or agreement, however, where the value specified in the contract or agreement is unfair, they are recognized at fair value.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 164 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 15. Fixed assets (continued) Subsequent expenditure relating to fixed assets, including repair costs and refurbishment costs, shall be included in the cost of the fixed asset if it meets the criteria for recognizing fixed assets. For parts that are replaced, their carrying amount is derecognized. Where such expenditure does not meet the criteria for recognizing fixed assets, it shall be recognized in profit or loss for the period or included in the cost of the relevant asset based on the beneficiaries, at the time it is incurred. Except for fixed assets that have been fully depreciated but are still in use, and land that is accounted for separately, the Group charges depreciation on all fixed assets. Depreciation is calculated using the straight-line method and is included in the cost of the relevant assets or to current expenses, depending on their use. The depreciation life, estimated net residual rates and depreciation rates by category for the Group ’s fixed assets are as follows: ɧe ࠇ ᚃ 15. ༟ପ ᚃ ᚃ˕ ଣ˕̈eһอҷ ༟ପᆽ ༟ପϓ ʱd iʔୌΥ ೯ ɝಂ ϓ͉f ٙ ٙ ֛ ࣛ ኽ͜ ϓ͉ ༟ ଋ ଟeұᔚଟνɨj ଟ (%) ϋұᔚଟ (%) No. Category Depreciation life (year) Estimated residual rates (%) Annual depreciation rates (%) 1يBuildings and structures 10-50 0-10 1.80-10.00 2 ዚኜண௪ Machinery and equipment 3-20 0-10 4.50-33.33 3 ፬ʮண௪ Office equipment 3-15 3-10 6.00-32.33 4 ཥɿண௪ Electronic equipment 3-10 0-10 9.00-33.33 5 ༶፩ʈՈʿՉ˼ Transport vehicles and others 1-20 0-10 4.50-100.00
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 165 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 15. ༟ପ ᚃ əd࿁ Դ͜ྪնe ආБ މ ᜊһஈଣf ཫ ஈໄʔঐପ͛ d˟ᆽႩ༈ո ༟ପ̈ਯeᔷ ஈໄϗɝ ᗫ൬ ɝಂฦूf ʿಯ ൗ ɧe19.f 16. ʈ ϓ͉ ટ ʈ ܲ ඎi τༀண௪ eτༀ൬͜eʈ༊ ֛ ʈϓ͉ᒔ ಛ൬͜ ձිгฦूf ̙Դ͜ ༟ପd ұᔚf ʿಯ ൗ ɧe19.f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 15. Fixed assets (continued) The Group will review the estimated useful life, estimated net residual and depreciation method for fixed assets at the end of each year. In case of change, it shall be treated as change of accounting estimates. A fixed asset is derecognized on disposal or when no economic benefits are expected from its use or disposal. The income from selling, transferring, scrapping or destructing the fixed asset, after deducting its carrying amount and related taxes and fees, is recorded in the profit or loss for the period. For the methods of testing impairment of fixed assets and the methods of provision for impairment, please refer to Note III. 19. Impairment of Long- term Assets. 16. Construction in progress Construction in progress is measured at actual cost incurred. For self-operated construction projects, the cost is measured on the basis of direct materials, direct labor costs and direct construction costs; for outsourced construction projects, the cost is measured on the basis of the construction payables; for equipment installation projects, the cost is determined on the basis of the value, installation costs and expenditure incurred in trial operation of the equipment installed. The cost of construction in progress also includes borrowing costs to be capitalized and exchange gains or losses. Construction in progress ready for intended usable condition is transferred to fixed assets, and depreciation is drawn from the next month. For the methods of testing impairment of construction in progress and the methods of provision for impairment, please refer to Note III. 19. Impairment of Long-term Assets.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 166 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 17. Borrowing costs The Group ’s borrowing costs comprise interest on borrowings, the amortization of any discount or premium, ancillary costs and exchange differences arising from foreign currency borrowings. Borrowing costs directly attributable to the acquisition, construction or production of assets that meet the criteria for capitalisation are capitalized when the expenditure on the asset has been incurred, the borrowing costs have been incurred, and the acquisition, construction or production activities necessary to bring the asset to its intended usable or saleable condition have commenced, and capitalisation ceases when the acquisition, construction or production of the asset meeting the criteria for capitalisation reaches its intended usable or saleable condition. All other borrowing costs are recognized as an expense in the period in which they are incurred. The actually incurred interest costs of special borrowings in the period shall be capitalized after the interest income from deposits in banks or investment income from temporary investment with the unused borrowings is deducted from it. The capitalized amount of general borrowings shall be obtained by multiplying the weighted average of the excess of the accumulated asset expenditures over the asset expenditures of special borrowings with the weighted average interest rate of general borrowings used. ɧe ࠇ ᚃ 17. ಛ൬͜ ಛл ᛅቖeႾ ಛϾ೯ ટᓥ ༟ପ ಛ൬ ͜dί༟ପ˕̈ʊ೯͛e Դ༟ ̙ቖਯ ݺ ༟͉ ͛ପୌΥ༟͉ ̙Դ d৾˟༟ ಛ൬͜ί೯͛ ൬͜f л ࠾ٙ ࢹ ҳ༟՟ ᕘʚ˸༟ ༟ ٙ ה ̋ᛆ̻ѩл ᕘf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 167 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 17. ಛ൬͜ ᚃ ݊ ග ஷ੬ ܸ1͛ପ א ༟ପe ήପձπഃ༟ପf ༟ପ ͛ପཀʕ೯͛ ගஹ ᚃ൴ཀ 3ಛ൬͜ ܔ f 18. ೌҖ༟ପ ɺήԴ ਖ਼лҦஔeਖ਼лʿ ܲ ඎdՉ ྼ Չ˼ ٫ ҳ༟Υ ྼ ֛ߒ ࠽ ྼყϓ͉f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 17. Borrowing costs (continued) Assets that meet the criteria for capitalisation refer to fixed assets, investment property and inventory, amongst others, which require a considerable period of time (usually one year or more) of acquisition, construction or production before they reach their intended usable or saleable condition. If the acquisition, construction or production of an asset that meets the criteria for capitalisation is abnormally interrupted, and the interruption lasts for more than three consecutive months, the capitalisation of borrowing costs shall be suspended until the acquisition or construction or production of the asset resumes. 18. Intangible assets The Group ’s intangible assets, which include land use rights, non-patented technology, patents and licences, software and others, are initially measured at cost. Among these, the actual cost of acquired intangible assets is determined as the consideration actually paid and related other expenditure, and the actual cost of intangible assets contributed by investors is determined based on the value specified in the investment contract or agreement. However, where the value specified in the contract or agreement is unfair, the actual cost is recognized at fair value.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 168 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 18. Intangible assets (continued) (1) Useful life and its basis for determination, estimation, amortization method, or review procedure Land use rights are amortized on an average basis over the term of the grant from the date of grant; patented technology, non- patented technology and other intangible assets are amortized on an average basis over the shortest of their estimated useful lives, the benefit period specified in the contract and the statutory validity period. The amortization charge is recognized in the cost of the relevant assets and in profit or loss for the period based on the beneficiaries. The estimated useful life and amortization method for intangible assets with finite useful lives are reviewed at the end of each year. In case of change, it shall be treated as change of accounting estimates. The estimated useful life of intangible assets with an indefinite useful life is reviewed in each accounting period, and if there is evidence that the useful life of an intangible asset is finite, its useful life is estimated and the asset is amortized over that estimated useful life. ɧe ࠇ ᚃ 18. ೌҖ༟ପ ᚃ (1) Ա eᛅቖ ҏ ɺήԴ͜ᛆ̈ᜫৎ Չ̈ᜫϋ ̻ѩᛅቖiਖ਼лҦ ਖ਼лҦஔձՉ Դ ֛ٙ ֛ ʕ௰ ʱಂ̻ѩᛅቖf Չաू࿁ ᗫ༟ପϓ͉ ձಂฦूf ೌ Դ͜ྪ ӊϋ d މ ᜊһஈଣf ಂග࿁Դ ೌҖ Դ͜ྪն dνϞᗇኽ Դ͜ П ՉԴ͜ྪնԨίཫ Դ͜ྪնʫᛅቖf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 169 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 18. ೌҖ༟ପ ᚃ (1) Ա eᛅቖ ҏ ᚃ ͉ණྠᗳೌҖ༟ପ νɨj ϋ No. Category Amortization periods (year) 1 ɺήԴ͜ᛆ Land use rights 20-50 2ਖ਼лҦஔ Non-patented technology 10-15 3 ਖ਼лʿतᛆ Patents and licences 3.5-20 4 ழʿՉ˼ Software and others 3-10 ༊˙ ˙ ൗɧe19.ڗ f (2) ᓥණᇍఖ ج ᓥ ࡰ ટҳɝ ਕ൬e ᛅ൬͜eՉ ˼൬͜ഃf Ӻ ሯ ਗ௰Җ щՈϞ dਗ਼ ˕ ˕̈f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 18. Intangible assets (continued) (1) Useful life and its basis for determination, estimation, amortization method, or review procedure (continued) The amortization periods for the Group ’s various categories of intangible assets are as follows: For the methods of testing impairment of intangible assets and the methods of provision for impairment, please refer to Note III. 19. Impairment of Long-term Assets. (2) Scope of R&D expenditure and related accounting treatment The scope of the Group ’s R&D expenditure includes remuneration of R&D employees, direct input costs, technical service fees, depreciation and amortization, and other expenses. The Group classifies expenditure on internal research and development projects as either research-stage expenditure or development-stage expenditure, based on the nature of the expenditure and the degree of uncertainty as to whether the R&D activities will ultimately result in
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 170 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) the creation of an intangible asset. For pharmaceutical R&D, the period prior to the commencement of clinical trials constitutes the research stage, while the period from the start of clinical trials until the granting of drug registration approval constitutes the development stage. Expenditure incurred during the research stage is recognized in profit or loss for the period in which it is incurred. Expenditure incurred during the development stage is capitalized when all of the following conditions are met: the Group assesses that it is technically feasible to complete the intangible asset so that it is available for use or sale; the Group has the intention to complete the intangible asset and to use or sell it; the intangible asset is expected to generate economic benefits for the Group; the Group has sufficient technical, financial and other resources to complete the development of the intangible asset and has the capability to use or sell it; and the expenditure attributable to the development stage of the intangible asset can be measured reliably. Expenditure on the development stage that does not meet the capitalisation criteria is recognized in profit or loss for the period in which it is incurred. Generally, the Group meets the capitalisation criteria upon obtaining approval for phase III clinical trials, and expenditure incurred during the development stage thereafter is capitalized. ೯ίආɝᑗґ ۜ dίක ᑗґ༊᜕ৎЇᐏ މ ݬ ɝ ක೯ච တ ʚ˸༟ ͉ʷj͉ණྠ൙Пҁ ϓ༈ೌҖ༟ପ˸ԴՉ ̈ਯίҦ i͉ ණྠՈϞҁϓ༈ೌҖ ٙ ࠇ ͉ණྠ੭Ը лूi͉ණྠϞԑ Ҧஔeৌਕ༟๕ d˸ ක א ̈ਯ༈ೌҖ༟ପiᓥ ༈ೌҖ༟ପක೯ ˕̈ঐ̙ቦ ʔတԑ ක೯ච ɝ ر ɨd͉ණྠίᐏ III ಂ уတ ܝ ˕ ̈ʚ˸༟͉ʷf ɧe ࠇ ᚃ 18. ೌҖ༟ପ ᚃ (2) ᓥණᇍఖ ج ᚃ III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 18. Intangible assets (continued) (2) Scope of R&D expenditure and related accounting treatment (continued)
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 171 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 19. ࠽ ˚ ᛆҳ༟eમ͜ϓ͉ ήପe ʈeԴ͜ ೌ d d͉ණྠආ ༊f࿁ਠᚑeԴ͜ ֠ ක ༦ ༊f (1) ڢٙ ৰਠᚑ ̮ ʮ ಯ̘ஈໄ൬͜ ࠇ ࠽ ᆽ ᕘfಯ ༈༟ପ ൴ཀՉ̙ ᕘᆽ ฦ̰f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 19. Impairment of long-term assets On each balance sheet date, the Group reviews items such as long-term equity investments, investment property measured using the cost model, fixed assets, construction in progress, right- of-use assets and intangible assets with finite useful lives. Where there are indications of impairment, the Group carries out impairment testing. Goodwill, intangible assets with indefinite useful lives and development expenditure that has not yet reached its intended usable condition are tested for impairment at the end of each year, regardless of whether there are any indications of impairment. (1) Impairment of non-current assets other than financial assets (excluding goodwill) When conducting impairment tests, the Group determines the recoverable amount as the higher of the asset ’s fair value less costs of disposal and the present value of the asset ’s estimated future cash flows. Following the impairment test, if the carrying amount of the asset exceeds its recoverable amount, the difference is recognized as an impairment loss.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 172 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 19. Impairment of long-term assets (continued) (1) Impairment of non-current assets other than financial assets (excluding goodwill) (continued) The Group estimates the recoverable amount on an individual asset basis; where it is difficult to estimate the recoverable amount of an individual asset, the recoverable amount of asset group to which that asset belongs is determined on the basis of the asset group. The identification of asset groups is based on whether the principal cash inflows generated by the asset group are independent of those from other assets or from the asset group itself. Fair value, net of disposal costs, is determined by reference to the sales agreement price or observable market price of similar assets in orderly transactions occurring on the measurement date, less the incremental costs directly attributable to the disposal of the asset. When calculating the present value of estimated future cash flows, management determines the present value of future cash flows based on the estimated future cash flows generated by the asset during its continuing use and upon its final disposal and an appropriate discount rate. ɧe ࠇ ᚃ 19. ᚃ (1) ڢٙ ৰਠᚑ ̮ ᚃ މ ږ ᕘdᗭ˸࿁ఊධ༟ପ ᕘආБП ᙮ ༟ ᕘf d˸༟ ږ Չ˼ ତ Աኽf ಯ̘ஈໄ൬ ࠇ ቖਯ ٙ ٜ ༈༟ପஈໄ fཫ ࠽ ༟ପ ᚃԴ͜ཀʕձ ٙ ඎd ұତଟ ٙ f
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 173 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 19. ᚃ (2) ࠽ ͉ණྠ࿁ΆุΥԻҖ ਠᚑdІᒅ൯˚ ༟ପଡ଼dᗭ˸ʱ ٙ ༟ପ ଡ଼ଡ଼Υfί࿁̍ўਠ ٫א ࠽ ༟ପ ༦ d࿁ʔ̍ўਠᚑ ༟ପଡ଼ ༊d ᕘdԨ ˢ ࠽ ฦ̰iΎ࿁̍ўਠᚑ ༟ପଡ଼ ༊d ၾ̙ϗ ږ d ת ٫א ٙ ኽ༟ ༟ପଡ଼ଡ଼Υ Չ˼ ࠽ ת ሪ f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 19. Impairment of long-term assets (continued) (2) Impairment of goodwill The Group allocates the carrying amount of goodwill arising from business combinations to the relevant asset groups using a reasonable method from the acquisition date. Where it is difficult to allocate the goodwill to a specific asset group, it is allocated to a relevant asset groups portfolio. When testing for impairment of the relevant asset group or asset groups portfolio containing goodwill, if there are indications of impairment in the asset group or asset groups portfolio associated with the goodwill, the asset group or asset groups portfolio excluding the goodwill is tested for impairment first. The recoverable amount is calculated and compared with the relevant carrying amount to recognize the corresponding impairment loss. Thereafter, an impairment test is carried out on the asset group or asset groups portfolio containing goodwill, comparing the carrying amount with the recoverable amount. If the recoverable amount is lower than the carrying amount, the amount of the impairment loss shall first be allocated to reduce the carrying amount of goodwill in the asset group or asset groups portfolio, and then, in proportion to the carrying amounts of the other assets within the asset group or asset groups portfolio (excluding goodwill), the carrying amounts of those other assets shall be reduced accordingly.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 174 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 19. Impairment of long-term assets (continued) (2) Impairment of goodwill (continued) For the methods, parameters and assumptions used in goodwill impairment testing, please refer to Note V. 17. Goodwill. Once an impairment loss on the above assets has been recognized, it shall not be reversed in subsequent accounting periods. 20. Long-term deferred expenses The Group ’s long-term deferred expenses refer to costs that have already been paid but should be spread over the current and future periods with an amortization period of more than one year (excluding one year), such as leasehold improvements. Such expenses are amortized on an average basis over their benefit periods. If an item of long-term deferred expenses is no longer expected to yield benefits in future accounting periods, the entire unamortized balance of that item is transferred to profit or loss for the period. The amortization periods for long-term deferred expenses are as follows: ɧe ࠇ ᚃ 19. ᚃ (2) ᚃ ˙ eਞᅰၾணd༉ ൗʞe17. ਠᚑf ฦ̰ ึ ಂගʔʚᔷΫf 20. ᛅ൬͜ ܸ݊ ʊ˕̈dШᏐ͟ಂʿ˸ ί 1ϋ ˸ɪ ʔў1ॡ༣༟ପ ҷԄ൬͜ഃd༈ഃ൬͜ίա ಂ ึ ͊ᛅቖ Όᔷ ɝಂฦूf ʱ j ϋ No. Category Amortization periods (year) 1 ॡ༣༟ପҷԄ˕̈ Expenditure on leasehold improvements 2-20
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 175 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 21. ᔖʈᑚཇ ͉ණྠ ༆ ၇Җ ಂ ၅лeᗘৗ၅ ಂᔖʈ၅лf͉ ණྠԶഗᔖʈৣਅeɿ ʈ፲ ၅лd ᔖʈᑚཇf (1) ͉ණ జѓಂගഐ ࠅ ᔖʈ ᑚཇdΪ༆ৰၾᔖʈ ٙ ٙ j ݵ ൨ձ൨dᔖʈ၅л ᎈ൬eʈ ᎈ ᎈ൬dИ dʈึ൬ ձᔖʈԃ൬˸ʿ Չ˼ಂᑚཇf ಂගdਗ਼ྼ ಂᑚཇᆽ ኽᔖ աू࿁ א ᗫ༟ପϓ͉f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 21. Employee remuneration Employee remuneration of the Group refers to all forms of remuneration or compensation provided by the Group in return for the services rendered by employees or in connection with the termination of their employment, including short- term remuneration, post-employment benefits, termination benefits and other long-term employee benefits. Benefits provided by the Group to employees ’ spouses, children, dependants, the surviving dependants of deceased employees and other beneficiaries are also classified as employee remuneration. (1) Short-term remuneration refers to employee remuneration that the Group is required to pay in full within twelve months following the end of the annual reporting period in which the employees rendered the relevant services, excluding compensation paid in connection with the termination of employment relationships with employees. The Group ’s short-term remuneration specifically includes: employees ’ wages, bonuses, allowances and subsidies, employee welfare expenses; social insurance contributions such as medical insurance, work-related injury insurance and maternity insurance, housing provident fund contributions, trade union dues and employee education funds, and other short- term remuneration. The Group recognizes short-term remuneration incurred during the accounting period in which employees render their services as a liability and includes it to profit or loss for the period or to the cost of the relevant assets, depending on the beneficiaries of the employees ’ services.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 176 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 21. Employee remuneration (continued) (2) Post-employment benefits refer to various forms of remuneration and benefits provided by the Group in return for the services rendered by employees following their retirement or the termination of their employment relationship with the Group, excluding short-term remuneration and termination benefits. The Group ’s defined contribution plans refer to contributions made on behalf of employees towards basic pension insurance, unemployment insurance and corporate pension schemes, in accordance with the relevant regulations of the local government. During the accounting period in which employees render services to the Group, the amounts payable are calculated based on the contribution bases and rates stipulated by local regulations, recognized as liabilities, and included to profit or loss for the period or the cost of the relevant assets. The Group has established a corporate pension scheme, with contributions to the scheme made jointly by the Group and the employees. The Company ’s contribution is calculated as 8% of the previous year ’s total wages and is charged to the Group ’s costs, while the employee ’s contribution is calculated as 2% of the employee ’s basic pension insurance contribution base for the year and is deducted from the employee ’s wages by the Group on their behalf. ɧe ࠇ ᚃ 21. ᔖʈᑚཇ ᚃ (2) ͉ ᐏᔖʈԶ ਕϾίᔖʈৗ; ၾ͉ණྠ༆ৰ௶ਗ ၇ జཇձ၅лd ಂᑚཇձᗘৗ ৰ̮f ࠇ ִ݁ ᔖʈᖮ ᎈձ̰ ږ ͉ණྠ ಂ ֛ٙ ၑ މ ɝಂฦ ᗫ༟ପϓ͉f ͭΆุϋ ͟ ɛΝᖮ ܲ ٙ8% ϓ ɛᖮ൬ ᔖʈ͉ɛϋ ᎈᖮ൬ਿ ٙ2% ᖮॶd͉͟ණ ྠίᔖʈʈ༟ʕ˾ϔ ˾ᖮf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 177 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 21. ᔖʈᑚཇ ᚃ ࠇ ਿ ͉ቮϼeਿ͉ᔼᐕՓ ତϞᕎ; ࡰ ၅лf ࠇ ʮ ྌପ ಂ ɝಂฦू ᗫ༟ପϓ͉fண ࠽ ྌ༟ ٙ ɓ ࠋ ա d ࠇ ࠢ ඎண ྌଋ༟ପf ྌ່ ཫಂίᔖʈ జѓ ࡈ ࣬ ˚ၾண ࠢ ව ৷ሯ ̹ఙϗ ूଟʚ˸ұତf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 21. Employee remuneration (continued) The Group ’s defined benefit scheme provides certain post-employment benefits to current retirees and current employees, in addition to the basic pension and basic healthcare schemes prescribed by the state. The Group allocates the benefit obligations arising from defined benefit schemes to the periods during which employees render service in accordance with a formula based on the projected accumulated benefit unit method, and includes them in profit or loss for the period or the cost of the relevant assets. Any deficit or surplus arising from the present value of the defined benefit obligation less the fair value of the defined benefit scheme assets is recognized as a net defined benefit liability or net defined benefit asset. Where the defined benefit scheme has a surplus, the Group measures the net defined benefit asset at the lower of the surplus and the asset ceiling of the defined benefit scheme. All defined benefit scheme obligations, including those expected to be settled within twelve months following the end of the annual reporting period in which the employees render their services, are discounted using the market yield on government bonds or high-quality corporate bonds traded in active markets that match the term and currency of the defined benefit scheme obligations as at the balance sheet date.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 178 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 21. Employee remuneration (continued) The service costs arising from defined benefit schemes and net interest on the net liability or net asset of a defined benefit scheme are recognized in profit or loss for the period or the cost of the relevant asset. Changes arising from the remeasurement of the net liability or net asset of a defined benefit scheme are recognized in other comprehensive income and are not reversed to profit or loss in subsequent accounting periods. Upon settlement of a defined benefit scheme, a settlement gain or loss is recognized based on the difference between the present value of the defined benefit obligation and the settlement price determined on the settlement date. (3) Termination benefits refer to compensation paid by the Group to employees when the Group terminates the employment relationship prior to the expiry of the employee ’s employment contract, or when the Group offers compensation to encourage employees to accept voluntary redundancy. Where an employee has not terminated their employment contract with the Group but will no longer provide services to the Group in the future and cannot generate economic benefits for the Group, the Group has undertaken to provide financial compensation that is, in substance, of the nature of termination benefits, such as in the case of “early retirement ”, such compensation shall be treated as termination benefits prior to the employee ’s official retirement date and as post-employment benefits thereafter. ɧe ࠇ ᚃ 21. ᔖʈᑚཇ ᚃ ٙ աू ଋ༟ପ ɝಂ ᗫ༟ପϓ ա ଋ༟ ɝ Չ˼ၝΥϗूdԨ˲ ಂගʔᔷ ΫЇฦूf ྌഐၑ ֛ ྌ່ਕ ٫ ᕘdᆽႩഐၑл ฦ̰f (3) ͉ණ ྠίᔖʈ௶ਗΥΝՑ ٙ ོ ᎸᔖʈІᗴટաಯ Ꮅf ᔖʈᒱ್ӚϞ ၾ͉ණྠ༆ৰ௶ਗΥ ͉ ਕdʔঐ ͉ණྠ੭Ըл ፕԶ ྼሯɪՈϞᗘৗ၅л d ઋ dίՉ͍όৗ;˚ Ꮠˢᗘৗ ၅лஈଣdίՉ͍ό ၅лஈଣf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 179 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 21. ᔖʈᑚཇ ᚃ ͉ණྠΣᔖʈԶᗘ dί͉ණྠ ΫΪ༆ ᗘৗ e͉ණྠᆽႩ ٙ ൬ ੑϘ˚dᆽ ᔖ ɝ ಂฦूf ᗘৗ၅лཫಂί ܝ ˜ʫʔঐҁΌ ᗘৗ၅лdྼ ᗘৗʈЪίɓϋ ҁଭШᎵಛ ᗘ ྌd͉ණྠ፯ ұତଟd˸ұ ࠇ ᗘৗ၅ ᕘf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 21. Employee remuneration (continued) Where the Group provides termination benefits to employees, it recognizes the employee compensation liability arising from such termination benefits and includes it in profit or loss for the period on the earlier of the date on which the Group is unable to unilaterally withdraw the termination benefits offered under a plan to terminate employment relationships or a redundancy proposal, and the date on which the Group recognizes restructuring-related costs or expenses associated with the payment of termination benefits. In the case of termination benefits that are not expected to be settled in full within twelve months of the end of the annual reporting period, and in the case of redundancy schemes where the substantive redundancy process is completed within one year but the compensation is paid over a period exceeding one year, the Group selects an appropriate discount rate to measure the amount of termination benefits recognized in the profit or loss for the period on a discounted basis.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 180 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 22. Estimated liabilities The Group recognizes liabilities for contingent matters related to pending litigation or arbitration, warranty-related quality assurances, and the decommissioning and disposal of radioactive production facilities when the following conditions are simultaneously met: the obligation is a present obligation assumed by the Group; it is probable that fulfilling the obligation will result in an outflow of economic benefits from the Company; and the amount of the obligation can be reliably measured. Estimated liabilities are initially measured at the best estimate of the expenditure required to settle the relevant present obligation, taking into account, amongst other factors, the risks and uncertainties associated with the contingent event and the time value of money. The Group reviews its current best estimate on the balance sheet date and adjusts the carrying amount of the estimated liabilities accordingly. Estimated liabilities expected to be settled within one year of the balance sheet date are presented as current liabilities. ɧe ࠇ ᚃ 22. ව ᗇ ׳ ୌΥ˸ɨૢ ࠋމ ٙ ܘ ̈Ά ᕘঐ̙ቦ ඎf ࣛ ᅰ ඎdԨၝΥϽᅇ ᎈeʔ ഃΪ ˚ ࣨ ආ Бሜf ˚ৎɓϋ වdΐజ වf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 181 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 22. ව ᚃ ݄ ᕘ ̹ఙ වत ஷദଟʿұ Ϊ९̍ ᗫ༟ପ ˥̻d˸ᆽ ࢛׳ ࣛ ༈ഃΪ९ऒʿՑ͉ ව̙ ঐ௰ၾྼყක˕Ϟਜйf א ֛ ᄵБໄ່ਕ̙ ໄ ᓃeұତଟഃᜊਗϾˏৎ ࠇ ಯˇd͉ණྠ˸༈ո ϔಯո ව ٙ ϓ͉f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 22. Estimated liabilities (continued) Estimates of the costs of decommissioning and disposing of radioactive production facilities involve the amount and timing of future expenditure, as well as inflation rates and discount rates that reflect the market ’s current assessment of the time value of money and the specific risks associated with that liability. The Group considers factors including future production plans, the useful lives of the relevant assets and radiation levels to determine the scope, amount and timing of the decommissioning and disposal of radioactive production facilities. Determining these factors involves the Group ’s judgement, and the estimated liability may ultimately differ from actual expenditure. Due to factors such as technological advances, legal requirements or changes in the market environment, the estimated liability may change as a result of variations in the amount of expenditure, the expected timing of disposal or the discount rate relating to the fulfilment of disposal obligations for specific fixed assets. In the event of a reduction in the estimated liability, the Group reduces the cost of the fixed asset up to the limit of the carrying amount. In the event of an increase in the estimated liability, the cost of the fixed asset is increased.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 182 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 23. Recognition principles and measuring methods of revenue The Group ’s operating revenue primarily comprises revenue from the sale of goods and revenue from the provision of services. The Group recognizes revenue upon fulfilment of its contractual obligations, that is, when the customer obtains control of the relevant goods or services. Where a contract comprises two or more performance obligations, the Group, at the inception of the contract, allocates the transaction price to each individual performance obligation in proportion to the relative selling prices of the goods or services promised under each individual performance obligation, and measures revenue based on the transaction price allocated to each individual performance obligation. The transaction price is the amount of consideration to which the Group expects to be entitled in exchange for the transfer of goods or services to a customer, excluding amounts collected on behalf of third parties. The transaction price recognized by the Group does not exceed the amount up to which the cumulative revenue recognized is highly probable not to be subject to a material reversal when the related uncertainty is resolved. Amounts expected to be refunded to customers are not included in the transaction price and are treated as liabilities. Where a contract contains a significant financing component, the Group determines the transaction price as the amount that the customer would be required to pay in cash if the customer were to obtain control of the goods or services. The difference between this transaction price and the contract consideration is amortized over the term of the contract using the effective interest method. At the commencement of the contract, the Group disregards any significant financing component in the contract if it expects the interval between the customer obtaining control of the goods or services and the customer ’s payment of the consideration to be no more than one year. ɧe ࠇ ᚃ 23. ج ܼ ਕϗ ɝf ᄵ ᗫ dᆽ Ⴉϗɝf ߒ ה ఊዹਯᄆ ʱ ʹ ඎϗɝf ˒ ਕϾཫಂϞᛆ ˾ ಛධf͉ණྠ ʊᆽ ɽ ᕘfཫಂਗ਼ৗᒔഗ ɝ ɽ ਕછ Ꮠ˹ ࢨٙ ᕘdίΥΝಂගʫમ͜ྼყ ˚d אۜ ˒˕˹ᄆಛ dʔϽᅇ ɽፄ༟ϓʱf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 183 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 23. ج ᚃ ່ਕ ່ ᓃ ່ਕj (1) ٙߒ у՟Ԩऊঃ͉ лूf (2) ˒ঐછՓ͉ණྠ ਠ f (3) ཀʕ ՈϞʔ ̙ಁ˾͜d˲͉ණ ΥΝಂගʫ Їʦʊҁ ʱϗ՟ಛ ධf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 23. Recognition principles and measuring methods of revenue (continued) The Group is deemed to fulfil its performance obligations under a contract over a period of time if one of the following conditions is met; otherwise, it is deemed to fulfil its performance obligations at a point in time: (1) The customer obtains and consumes the economic benefits arising from the Group ’s performance at the same time as the Group fulfils its obligations. (2) Customers are able to control the goods in progress during the Group ’s performance of the contract. (3) The goods produced by the Group in the course of performing the contract serve an irreplaceable purpose, and the Group is entitled to receive payment for the portion of the contract completed to date throughout the term of the contract.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 184 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 23. Recognition principles and measuring methods of revenue (continued) For performance obligations that are satisfied over a period of time, the Group recognizes revenue over that period in proportion to the stage of completion. Where the stage of completion cannot be reasonably determined, the Group recognizes revenue in the amount of costs incurred to the extent that it is probable that those costs will be recovered, until such time as the stage of completion can be reasonably determined. For performance obligations that are satisfied at a specific point in time, the Group recognizes revenue when the customer obtains control of the relevant goods or services. In determining whether the customer has obtained control of the goods or services, the Group considers the following indicators: (1) The Group currently has a right to receive payment for the goods or services. (2) The Group has transferred legal title to the goods to the customer. (3) The Group has transferred the physical goods to the customer. ɧe ࠇ ᚃ 23. ج ᚃ ᄵ ග ᆽႩϗɝf d ࠇ ʊ ᕘᆽႩϗɝd ֛ ˟f ߒ ᓃᆽ щʊ d ͉ණྠϽᅇɨΐ༦j (1) אۜ ϗಛᛆлf (2) ٙۜ ܄ ˒f (3) ٙۜ ˒f
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 185 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 23. ج ᚃ (4) הۜ ᎈձ ˒f (5) אۜ ਕഃf אۜ ᛆл ΥΝ༟ପΐͪdΥΝ༟ ࠇ ೌૢ ᛆлЪ Ꮠϗಛධΐͪf͉ණྠʊ ܄ ່ਕЪ වΐͪf ݺࠅ ࠑ νɨj (1) ۜ ׳ eᔼᐕண ۜ ˒ᐏ ࣛ ᆽႩϗɝf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 23. Recognition principles and measuring methods of revenue (continued) (4) The Group has transferred the significant risks and rewards of ownership of the goods to the customer. (5) The customer has accepted the goods or services, etc. The Group presents its rights to receive consideration in respect of goods or services transferred to customers as contract assets, which are subject to impairment based on expected credit losses. The Group ’s unconditional rights to receive consideration from customers are presented as receivables. The Group ’s obligations to transfer goods or services to customers in exchange for consideration received or receivable from them are presented as contract liabilities. The specific accounting policies relating to the Group’s principal revenue-generating activities are described below: (1) Sales of goods The Group sells radiopharmaceuticals, radioactive source products and medical equipment. The Group recognizes revenue when it delivers the products to customers and the customers obtain control of the relevant goods.
Page 187
CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 186 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 23. Recognition principles and measuring methods of revenue (continued) (2) Provision of services The Group provides irradiation service for sterilisation purpose. The Group recognizes revenue once it has completed the irradiation service for sterilisation purpose, delivered the items to the customer and received confirmation from the customer. The Group provides maintenance and repair services for medical equipment, provided that the conditions for the performance of contractual obligations within a specified period are met, revenue is recognized on a straight-line basis over the contractually agreed service period. The Group provides services for the design, manufacturing and installation of irradiation facilities. As customers are able to control the goods in progress during the Group ’s performance of the contract, thereby satisfying the conditions for fulfilling the contractual obligations within a specific period, revenue is recognized in accordance with the stage of completion. The Group provides inspection and testing services, including radioactive source technical services and non-destructive testing, thereby satisfying the conditions for fulfilling the contractual obligations within a specific period, revenue is recognized on a straight-line basis over the contractually agreed service period. ɧe ࠇ ᚃ 23. ج ᚃ (2) ਕ ͉ණྠԶ፧๘ഽ ਕd͉ණྠҁϓ፧ ʹ ˒ᆽႩ ᆽႩϗɝf ͉ණྠԶᔼᐕண௪ ݔ ߒ ߒ ᇞ ʱಂᆽႩϗɝf ͉ණྠԶ፧ༀໄ eႡிʿτༀ ˒ঐ ཀ dတ ʫᄵБ ܲ ᆽႩϗɝf ๕Ҧ ਕeೌฦᏨഃ ਕdတԑ ٙ ່ਕૢdίΥ ܲ ʱಂᆽႩϗɝf
Page 188
ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 187 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 24. п ִ݁ пί͉ණ ૢ˸ ʚ˸ᆽႩf d ᕘ ᕘ ࿁ϋ͋ ঐୌΥৌ ᗫૢ ༟ ࠇ ༟ ඎd d ᕘ ɛ͏࿆ 1 ʩ ඎf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 24. Government grants Government grants are the monetary or non- monetary assets received by the Group from the government without consideration. Government grants are recognized when the Group is able to satisfy the conditions attached to them and is able to receive them. Government grants that are monetary assets shall be measured at the amount actually received or receivable. Grants disbursed in accordance with a fixed standard, or where there is conclusive evidence at the end of the year that the relevant conditions stipulated in the fiscal support policy have been met and it is expected that the fiscal support funds will be received, shall be measured at the amount receivable. Where government grants take the form of non-monetary assets, they shall be measured at fair value; and where fair value cannot be reliably determined, they shall be measured at a nominal amount (RMB1).
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 188 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 24. Government grants (continued) The Group classifies government grants into asset- related government grants and income-related government grants. Asset-related government grants refer to government grants received by the Group that are used to acquire, construct or otherwise form long-term assets; and income- related government grants refer to government grants other than those classified as asset- related. Where government documentation does not explicitly specify the purpose of the grant, the Group makes its determination based on the fundamental conditions required to obtain the grant; government grants for which the fundamental condition is the acquisition, construction or other formation of long-term assets are classified as asset-related government grants. Where it is difficult to distinguish between the two, the grant is classified in its entirety as an income-related government grant. Asset-related government grants are recognized as deferred income and are recognized in profit or loss on a reasonable and systematic basis over the useful life of the relevant asset. If the relevant asset is sold, transferred, scrapped or destroyed before the end of its useful life, the unallocated balance of the related deferred income is transferred to profit or loss for the period in which the asset is disposed of. ɧe ࠇ ᚃ 24. п ᚃ ၾ пձၾϗ пfՉʕd ݊ ܔ ಂ༟ପ ٙ ᆽ ਿ ਿᓾආБкᓙd˸ ಂ༟ ၾ༟ପ пdᗭ˸ਜʱ ᗫ пf пdᆽ ᗫ༟ପ Υଣeӻ୕ ᗫ ̈ ೯͛์ฦ ϗ ٙ ฦूf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 189 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 24. п ᚃ пd͜ ᗫϓ͉ ַ ᗫϓ͉൬ ɝಂฦ ᗫ ࠇ ุ ә ݺ ɝᐄ ุ̮ϗ˕f Ꮄ൲ಛ ༟ ਗ਼ ટᅡ˹ഗ͉ණྠ ࡡ ஈଣj (1) ᅡ˹ ഗ൲ಛვБd͟൲ಛ Ꮄл ଟΣ͉ණྠԶ൲ಛ d͉ණྠ˸ྼყϗ ࠾މ ࠾ ಛ൬͜f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 24. Government grants (continued) Income-related government grants are recognized as deferred income where they are intended to compensate for related costs, expenses or losses in future periods, and are recognized in profit or loss for the period in which the related costs, expenses or losses are recognized; where they are intended to compensate for the related incurred costs, expenses or losses, they are recognized directly in profit or loss for the period. Government grants relating to ordinary activities are recognized in other income or used to offset related costs and expenses, in accordance with the economic substance of the transaction. Government grants not related to ordinary activities shall be recognized as non-operating income or expenses. Where the Group receives interest subsidies on policy-based preferential loans, there are two scenarios: one where the finance department transfers the subsidy funds to the lending bank, and another where the finance department transfers the subsidy funds directly to the Group. The accounting treatment for each scenario is as follows: (1) Where the finance department transfers the subsidy funds to the lending bank, which in turn provides a loan to the Group at a preferential policy-based interest rate, the Group recognizes the loan at the amount actually received and calculates the relevant borrowing costs based on the principal amount of the loan and that preferential policy-based interest rate.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 190 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 24. Government grants (continued) (2) Where the finance department transfers the subsidy funds directly to the Group, the Group offsets the relevant borrowing costs by the corresponding amount of the interest subsidies. Where government grants recognized by the Group are required to be returned, the accounting treatment for the period in which return is required shall be carried out in accordance with the following provisions: 1) Where the carrying amount of the relevant asset is written down on initial recognition, the carrying amount of the asset shall be adjusted; 2) Where there is a related deferred income, the book balance of the deferred income shall be written down, with any excess recognized in profit or loss for the period; 3) In all other cases, the amount shall be recognized directly in profit or loss for the period. ɧe ࠇ ᚃ 24. п ᚃ (2) ટ ᅡ˹ഗ͉ණྠd͉ණ әಯ ಛ൬͜f ִ݁ٙ dί ಂʱઋ ආБ ஈଣj 1 ә ᗫ༟ପሪ dሜ ᄆ i 2 ַ dәಯ ϗू ቱᕘd൴ ɝ ಂฦूi 3 ر ɝ ಂฦूf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 191 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 25. ව ༟ପձ ࠋ ࠽ ၑ ঐ ה ת ᆽႩ ମdʔᆽႩ වf࿁ лᆗɰʔᅂ ϔᑦ ʕପ ᆽႩ ମdʔᆽႩ ༟ପձ ව ༟ପձ ཫಂϗ වಂග ඎf ת Ꮠॶ ת הַ ༟ପf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 25. Deferred income tax assets and deferred income tax liabilities Deferred income tax assets and deferred income tax liabilities of the Group shall be calculated and recognized according to the difference (temporary difference) between the tax base and the carrying amount thereof. As to taxable income with deductible loss and tax deduction that can be deducted in the future as specified by tax laws, corresponding deferred income tax assets shall be recognized. For temporary difference from initial recognition of goodwill, corresponding deferred income tax liabilities will not be recognized. For the temporary difference from initial recognition of assets or liabilities incurred in transaction which is not business combination and the occurrence of which has no impact on the accounting profits and the taxable income (or deductible losses), corresponding deferred income tax assets and deferred income tax liabilities will not be recognized. Deferred income tax assets and deferred income tax liabilities shall be measured at applicable tax rate during the anticipated period for recovering such assets or paying off such liabilities on the balance sheet date. The Group recognizes deferred income tax assets arising from deductible temporary differences to the extent that it is probable that taxable income will be available against which the deductible temporary differences can be utilized.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 192 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 25. Deferred income tax assets and deferred income tax liabilities (continued) Deferred income tax liabilities are recognized in respect of taxable temporary differences relating to investments in subsidiaries and joint ventures, unless the Group is able to control the timing of the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred income tax assets are recognized in respect of deductible temporary differences arising from investments in subsidiaries and joint ventures where it is probable that the temporary difference will reverse in the foreseeable future and that taxable income will be available in the future against which the deductible temporary difference can be utilized. Where a deferred income tax asset has been recognized, the carrying amount of the deferred income tax asset shall be written down if it is probable that sufficient taxable income will not be available in future periods to deduct the deferred tax asset. Where it becomes probable that sufficient taxable income profit will be available, the amount of the write-down shall be reversed. ɧe ࠇ ᚃ 25. ව ᚃ ࿁ၾɿʮ̡ʿΥᐄΆุҳ༟ ମd ڢ ࢨࣛ ࢨࣛ ̙ঐʔ ึᔷΫf࿁ၾɿʮ̡ʿΥᐄ ࣛ ମί ̙ঐᔷΫ˲ ϔ̙ ה ༟ ପf ༟ ̙ ה ༟ ̙ঐ ᕘ ᕘʚ˸ᔷΫf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 193 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 26. ॡ༣ (1) ᗆй ˚d͉ණ ॡ ̍ўॡ༣fν ΥΝɓ˙ᜫನəί ಂගʫછՓɓධ εධʊᗆй༟ପԴ ᛆл˸౬՟࿁ ॡ༣ ̍ўॡ༣f ̍ўεධ d͉ණྠ dԨ ʱйධఊዹॡ༣ආ ஈଣfΥΝʕ ॡ d͉ණྠਗ਼ ॡ༣ʱʱ ஈଣf ஈ ࠇ ஈଣf (2) ॡɛ 1 ॡ༣ᆽႩ ৰəಂॡ༣ ༟ପ ॡ༣dίॡ༣ ˚d͉ ණྠ࿁ॡ༣ᆽ ႩԴ͜ᛆ༟ପ වf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 26. Lease (1) Identification of lease At the commencement date of a contract, the Group assesses whether the contract is a lease or contains a lease. If one party to the contract grants the right to control the use of one or more identifiable assets for a specified period in exchange for consideration, the contract is a lease or contains a lease. Where a contract contains multiple separate leases, the Group will split the contract and carry out accounting treatment for each separate lease. Where a contract contains both lease and non-lease components, the Group will split the lease and non-lease components before accounting treatment. Each lease component is accounted for in accordance with the lease standards, while the non-lease components are accounted for in accordance with other applicable accounting standards for enterprises. (2) The Group as the lessee 1) Lease recognition Except for short-term leases and leases of low-value assets, the Group recognizes right-of-use assets and lease liabilities at the commencement date of the lease.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 194 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 26. Lease (continued) (2) The Group as the lessee (continued) 1) Lease recognition (continued) A right-of-use asset refers to the right of the Group, as lessee, to use a leased asset during the lease term, and is initially measured at cost. This cost comprises: Ǻ the amount at which the lease liability was initially measured; ǻlease payments made on or before the commencement date of the lease, net of any amounts relating to lease incentives already received; Ǽinitial direct costs incurred; ǽ the costs expected to be incurred in dismantling and removing the leased asset, restoring the site on which the leased asset is situated, or returning the leased asset to the condition specified in the lease terms (except where such costs are incurred in the production of inventory). Where the Group remeasures the lease liability in accordance with the relevant provisions of the lease standards, the carrying amount of the right-of-use asset is adjusted accordingly. ɧe ࠇ ᚃ 26. ॡ༣ ᚃ (2) ॡɛ ᚃ 1 ॡ༣ᆽႩ ᚃ Դ͜ᛆ༟ପd ͉ණྠЪ ॡɛ̙ί ॡ༣ಂʫԴ ͜ॡ༣༟ପ ڋ ඎf༈ϓ͉ jǺॡ༣ ࠇڋٙ ᕘiǻί ˚ ٙ ॡ༣˹ಛᕘϔ ॡ ږ ٙ ટ൬ ՝ ʿৰॡ༣༟ ॡ༣ ίఙή ਗ਼ॡ༣༟ପ ూЇॡ༣ૢ ࿒ཫ ϓ ͛ପ ٙ ৰ̮ f͉ණྠ ۆ อ ව Ꮠሜ ٙ f
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 195 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 26. ॡ༣ ᚃ (2) ॡɛ ᚃ 1 ॡ༣ᆽႩ ᚃ ኽၾ Դ͜ᛆ༟ପϞ лू ཫಂऊঃ˙ ࿁ ࠇ ұᔚfঐ ॡ༣ ՟ Ϟ dίॡ༣ ༟ପ௵ቱԴ͜ ұ Υଣ ֣ ঐ՟ Ϟ dίॡ༣ ಂၾॡ༣༟ପ ௵ቱԴ͜ྪն ಂ ұ ұ ኽԴ ͜ ᗫ א ಂฦूf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 26. Lease (continued) (2) The Group as the lessee (continued) 1) Lease recognition (continued) The Group depreciates right-of- use assets on a straight-line basis in accordance with the expected pattern of consumption of the economic benefits associated with the right- of-use assets. Where it can be reasonably determined that ownership of the leased asset will be acquired at the end of the lease term, depreciation is calculated over the remaining useful life of the leased asset; where it cannot be reasonably determined that ownership of the leased asset will be acquired at the end of the lease term, depreciation is calculated over the shorter of the lease term and the remaining useful life of the leased asset. Depending on the purpose of the right-of-use asset, the amount of depreciation charged is included in the cost of the relevant asset or in profit or loss for the period.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 196 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 26. Lease (continued) (2) The Group as the lessee (continued) 1) Lease recognition (continued) The Group initially measures lease liabilities at the present value of the lease payments outstanding at the commencement of the lease term. Lease payments comprise: Ǻfixed and effectively fixed payments, net of any amounts relating to lease incentives; ǻvariable lease payments that are dependent on an index or ratio; Ǽ the exercise price of a purchase option, where the Group reasonably determines that it will exercise the purchase option; ǽ where the lease term reflects the Group ’s intention to exercise a termination option, the amount payable upon exercising that option; Ǿ the estimated amount payable based on the residual value of the guarantee provided by the Group. ɧe ࠇ ᚃ 26. ॡ༣ ᚃ (2) ॡɛ ᚃ 1 ॡ༣ᆽႩ ᚃ ॡ ֠ ॡ༣ ࠽ වආ ඎf ॡ༣˹ಛᕘ̍ ˹ ಛᕘʿྼሯո ˹ಛᕘdϔ ᕘiǻ՟ ˢ ̙ᜊॡ༣ ˹ಛᕘiǼ͉ ֛ ਗ਼БԴᒅ൯፯ dᒅ൯ Бᛆ iǽॡ༣ ͉̈ණ ྠਗ਼БԴ˟ ॡ༣፯ᛆ dБԴ˟ ॡ༣፯ᛆც ಛධi ኽ͉ණྠ ቱ Ꮠ˕˹ ಛධf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 197 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 26. ॡ༣ ᚃ (2) ॡɛ ᚃ 1 ॡ༣ᆽႩ ᚃ ၑॡ༣˹ ࠽ d͉ණྠΪ ॡ༣ d ࠾ ұ ତଟf͉ණྠ մ ၑ වίॡ ༣ಂʫಂග ൬͜d ɝಂฦ ूdШᏐ༟ ৰ̮f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 26. Lease (continued) (2) The Group as the lessee (continued) 1) Lease recognition (continued) When calculating the present value of lease payments, where the Group is unable to determine the interest rate implicit in lease, it uses the incremental borrowing rate as the discount rate. The Group calculates the interest expense on the lease liability for each period over the lease term using a fixed periodic interest rate and recognizes it in profit or loss for the period, unless it is required to be capitalized.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 198 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 26. Lease (continued) (2) The Group as the lessee (continued) 1) Lease recognition (continued) After the commencement date of the lease, the Group increases the carrying amount of the lease liability when it recognizes interest on the lease liability; it reduces the carrying amount of the lease liability when it makes lease payments. Where there is a change in the effective fixed payments, a change in the expected amount payable in respect of the residual value of the guarantee, a change in the index or rate used to determine the lease payments, or a change in the valuation or actual exercise of a purchase option, renewal option or termination option, the Group remeasures the lease liability based on the present value of the revised lease payments. ɧe ࠇ ᚃ 26. ॡ༣ ᚃ (2) ॡɛ ᚃ 1 ॡ༣ᆽႩ ᚃ d͉ණྠ ව dᄣ ٙ ᕘi˕ ˹ॡ༣˹ಛᕘ dಯˇॡ ࠦ ᕘfྼሯ ˹ಛᕘ೯ ڭ Ꮠ ᕘ೯͛ᜊ ֛ ٙ ˢଟ೯ ͛ᜊਗeᒅ൯ ፯ᛆeᚃॡ ˟ ൙П ྼყБ ೯͛ᜊ d͉ණྠ ٙܝ ٙ ඎ වf
Page 200
ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 199 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 26. ॡ༣ ᚃ (2) ॡɛ ᚃ 2 ಂॡ༣ձЭ ༟ପॡ༣ ॡ༣ಂʔ ൴ཀ 12˜ ಂॡ༣ձ ఊධॡ༣༟ପ ࣛ ٙ ༟ପॡ ༣d͉ණྠ፯ ʔᆽႩԴ͜ ᛆ༟ପձॡ༣ වf͉ණྠ ਗ਼ಂॡ༣ձ ༟ପॡ ॡ༣˹ಛ ᕘdίॡ༣ಂ ܲ Չ ٙ ᗫ ಂฦूf 3 ॡΫ ਯ ʕ ॡ ᗫᅺ ݊ щϓቖਯආ Б൙Пf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 26. Lease (continued) (2) The Group as the lessee (continued) 2) Short-term lease and low-value asset lease For the short-term lease with a lease term of not more than 12 months and low-value asset lease with a lower value when a single leased asset is brand new, the Group chooses not to recognize the right of-use asset and lease liabilities. The Group will include the lease payment for short- term lease and low-value asset lease into the related asset cost or the profit or loss for the period by the straight- line method or other systematic and reasonable methods during each period of lease term. 3) Leaseback As the seller and lessee in a leaseback transaction, the Group assesses whether the transfer of the relevant assets constitutes a sale.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 200 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 26. Lease (continued) (2) The Group as the lessee (continued) 3) Leaseback (continued) Where the Group determines that the transaction does not constitute a sale, the Group continues to recognize the transferred asset while recognizing a financial liability equal to the income from the transfer. Where it constitutes a sale, the Group measures the right-of-use asset arising from the leaseback at the portion of the original carrying amount of the asset relating to the right-of- use acquired through the leaseback, and recognizes the related gain or loss solely in respect of the rights transferred to the lessor. (3) The Group as the lessor As a lessor, the Group classifies a lease as a finance lease if the lease substantially transfers substantially all the risks and rewards incidental to ownership of the leased asset; otherwise, it classifies the lease as an operating lease. 1) Operating lease For each period during the lease term, the Group recognizes lease receipts from operating leases as rental income on a straight-line basis. ɧe ࠇ ᚃ 26. ॡ༣ ᚃ (2) ॡɛ ᚃ 3 ॡΫ ᚃ ͉ණྠкᓙʔ d ͉ණྠᘱᚃᆽ Ⴉᔷᜫ༟ ᆽႩ ɓධၾᔷᜫϗ ፄ වf d ༟ ʕ ٙ ٙ ඎਯ Җϓ Դ͜ᛆ༟ ପdԨසఱᔷ ٙ ᗫ ฦ̰f (3) ̈ॡɛ ̈ॡɛd ɓධॡ༣ྼሯɪ ה ˷Ό ᎈձజཇd͉ණྠ ፄ ༟ॡ༣dৰϤʘ̮ʱ ᐄॡ༣f 1 ᐄॡ༣ ίॡ༣ಂʫ ಂගd͉ණ ج ٙ ॡ༣ϗಛᕘᆽ ϗɝf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 201 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 26. ॡ༣ ᚃ (3) ̈ॡɛ ᚃ 1 ᐄॡ༣ ᚃ ٙ ၾᐄॡ༣Ϟ ટ ൬͜༟͉ʷЇ ༟ପ ϓ͉dίॡ ၾ Ν ᆽႩਿᓾʱ ɝಂฦ ूf͉ණྠ՟ ၾᐄॡ ࠇ ɝॡ༣ϗಛᕘ ̙ᜊॡ༣˹ ಛᕘdίྼყ ɝ ಂฦूf ᐄॡ༣೯͛ d͉ණ ࣖ dਗ਼Չ ٙ ࠇ ஈଣdၾᜊһ ٙ Ꮠϗॡ މ ϗಛ ᕘf III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 26. Lease (continued) (3) The Group as the lessor (continued) 1) Operating lease (continued) The Group capitalizes initial direct costs incurred in connection with operating leases into the cost of the leased assets, and includes these to profit or loss for the period over the lease term, in the same manner as rental income is recognized. Variable lease payments received by the Group in connection with operating leases, which are not included in lease receipts, are recognized in profit or loss for the period as and when they are incurred. Where a change occurs in an operating lease, the Group accounts for it as a new lease from the date on which the change takes effect, and any lease payments received in advance or receivable relating to the lease prior to the change are treated as lease payments receivable under the new lease.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 202 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 27. Fair values measurement On each balance sheet date, the Group measures investment property, derivative financial instruments and equity instrument investments at fair value. Fair value is the price that a market participant would receive to sell an asset, or would pay to transfer a liability, in an orderly transaction at the measurement date. Assets and liabilities measured or disclosed at fair value in the financial statements are classified into fair value hierarchies based on the lowest level of inputs that is significant to the fair value measurement as a whole: Level 1 inputs, which are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date; Level 2 inputs, which are directly or indirectly observable inputs for the relevant asset or liability, other than Level 1 inputs; Level 3 inputs, which are unobservable inputs for the relevant asset or liability. ɧe ࠇ ᚃ 27. ඎ ˚ ή ፄʈՈձᛆूʈ ̹ Ϟ ה ה f ࠇ࠽ ࣬ ඎϾԊ ௰Эᄴϣ፩ ࠽ dί Ν༟ପ ᚔ̹ఙɪ͊ሜ జᄆiୋɚᄴϣ፩ɝ ගટ̙ iୋɧᄴϣ፩ ʔ f
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 203 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 27. ඎ ᚃ ˚d͉ණྠ ᚃ ࠋ ֛݊ ඎᄴϣʘග ೯͛ᔷ౬f ږٙ ᚔ̹ i࿁ ږٙ Ҧ Դ͜ ඎ ፩ɝ ࠬ ᅰձ ұᄆf ˸͉ණ d f͉ණ d ಂ ٙ 2026 ϋ 6˜30ٙ ࣛ࠽ ɽʔ̙ᝈ࿀ ࿁ ٙ࠽ f III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 27. Fair values measurement (continued) On each balance sheet date, the Group reassesses the assets and liabilities recognized in the financial statements that are measured at fair value on a continuous basis to determine whether there has been a reclassification between fair value measurement hierarchy. For financial instruments traded on active markets, the Group determines their fair value based on quoted prices in those active markets; for financial instruments not traded on active markets, the Group determines their fair value using valuation techniques, primarily the discounted cash flow model. The key inputs for these valuation techniques include: for debt instruments, the risk- free rate, credit spread and liquidity premium; and for equity instruments, valuation multiples and liquidity discount. Fair values in Level 3 are determined on the basis of the Group ’s valuation models, such as discounted cash flow model. The Group also takes into account the initial transaction price, recent transactions in the same or similar financial instruments, or third-party transactions in comparable financial instruments. As at 30 June 2026, Level 3 financial assets measured at fair value utilized significant unobservable inputs, such as discount rates, in their valuation; however, their fair value was not significantly sensitive to reasonable changes in these significant unobservable inputs.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 204 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 28. Changes in significant accounting policies and accounting estimates (1) Changes in significant accounting policies On 5 December 2025, the Ministry of Finance issued the Interpretation No. 19 of the Enterprise Accounting Standards (Cai Kui [2025] No. 32) (ۆ ༆ᙑୋ 19 ( ৌึ [2025]32 )), providing further guidance and clarification on “the accounting treatment of compensatory assets in business combinations under non- common control ”, “the accounting treatment for capital reserves arising from the disposal of subsidiaries originally acquired through business combinations under common control ”, “the derecognition of financial liabilities settled via electronic payment systems ”, “the assessment of the cash flow characteristics of financial asset contracts and related disclosures ” and “the disclosures regarding equity instruments designated as measured at fair value through other comprehensive income ”. This Interpretation came into effect on 1 January 2026. The adoption of the aforementioned changes in accounting policies has no impact on the Group’s financial statements as at 1 January 2026. On 4 June 2026, the Ministry of Finance issued the Interpretation No. 20 of the Enterprise Accounting Standards (Cai Kui [2026] No. 7) (༆ᙑୋ 20 (ৌึ[2026]7 )), providing further guidance and clarification on “the assessment of the cash flow characteristics of financial asset contracts ” and “the accounting treatment and related disclosures when a currency is not convertible ”. This Interpretation came into effect on 1 January 2026. The adoption of the aforementioned changes in accounting policies has no impact on the Group ’s financial statements as at 1 January 2026. ɧe ࠇ ᚃ 28. ᜊ һ (1) ഄᜊһ 2025 ϋ 12 ˜5ࠇ ༆ᙑୋ 19 ৌ ึ [2025]32 d࿁ ΝɓછՓɨΆ ༟ପ ஷཀΝɓછՓ ɨΆุΥԻ՟ɿʮ ٙ મ ͜ཥɿ˕˹ӻ୕ഐၑ ˟ᆽ ፄ༟ପ ٙ ᚣ ձ ˸ʮʪᄆ ɝ ᛆू ࢙ ᆽf༈༆ᙑІ 2026 ϋ 1 ˜1БfੂБ ഄᜊһ࿁ ͉ණྠ 2026 ϋ1˜1˚ ೌᅂᚤf 2026 ϋ 6 ˜ 4 ༆ᙑୋ 20 ৌึ [2026]7 ݴږ ൙П e ᗫ ᗫ Ъ̈ආɓ ᆽf༈༆ ᙑІ 2026 ϋ 1 ˜ 1 ˚ ึ ഄᜊһ࿁͉ණྠ 2026 ϋ1˜1˚ৌਕజ ೌᅂᚤf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 205 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɧe ࠇ ᚃ 28. ᜊ һ ᚃ (2) ᜊһ 2026 ϋ1Ї6˜d͉ණ ࠇ ᜊһԫධf ̬e ධ 1. ၇ʿଟ Աኽ ଟ Tax category Taxation basis Tax rate ࠇ ࢨ 13%e9%e6% Value-added tax The output tax is calculated on the basis of the revenue from the sale of goods and taxable services, as determined in accordance with tax legislation; after deducting the input tax allowable for deduction in the period, the difference represents the VAT payable 13%d9%d6% ɓϣಯৰ 30%ٙ࠽ 1.2%ٙ12%ᖮ 12%e1.2% Property tax Where the tax is levied on the value of the property, it is calculated at 1.2% of the residual value after a one-off deduction of 30% from the original value of the property; where the tax is levied on rental income, it is calculated at 12% of the rental income 12%d1.2% ᅄ 5%e7% City maintenance and construction tax Levied on the basis of the actual VAT paid 5%d7% ᅄ 3% Education surcharge Levied on the basis of the actual VAT paid 3% ᅄ 2% Local education surcharge Levied on the basis of the actual VAT paid 2% ᅄ 15%e20%א25% Corporate income tax Levied on the basis of the taxable income 15%d20% or 25% III. SIGNIFICANT ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES (continued) 28. Changes in significant accounting policies and accounting estimates (continued) (2) Changes in significant accounting estimates During the period from January to June 2026, the Group had no changes in accounting estimates that required disclosure. IV. TAXES 1. Main taxes and tax rates
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 206 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ̬e ධᚃ 2. ϗᎴ (1) ࣬ ࢝ ֛ ৷อҦஔΆุdԨ 2026ܲ15% f (2) ʍɿʮ̡ቇ ฆ 2025ܲܓ 20%ଟᖮॶΆุ ܲ25%ࠇ ᕘf (3) ͉ණྠԮաϗᎴ ࠅ2 ଟΐͪνɨj Ϊ ଟ No. Company name Reason for preferential tax rate Tax rate 1৷ஷ CNGT ৷อҦஔΆุ High-tech enterprise 15% 2߅HTA ৷อҦஔΆุ High-tech enterprise 15% 3۾Zhonghe Headway ৷อҦஔΆุ High-tech enterprise 15% 4፧ Huadong Radiation ৷อҦஔΆุ High-tech enterprise 15% 5ॢΝ CNNC Qinshan Isotope ৷อҦஔΆุ High-tech enterprise 15% 6࢛CCCC ৷อҦஔΆุ High-tech enterprise 15% 7Νጳ CNNC Tongxing ৷อҦஔΆุ High-tech enterprise 15% 8 ΝЗ९ɪऎ Isotope (Shanghai)ฆлΆุ Small and low-profit enterprise 20% 9ࡡHainan HaiyuanฆлΆุ Small and low-profit enterprise 20% IV. TAXES (continued) 2. Preferential tax policies (1) In accordance with the Several Opinions on Accelerating the Development of the Science and Technology Services Industry (̋ ʍจԈ ) issued by the State Council, certain subsidiaries of the Group have been recognized as high-tech enterprises, enjoying a reduced corporate income tax rate of 15% in 2026. (2) Certain subsidiaries of the Group that qualify as small and low-profit enterprises were subject to a corporate income tax rate of 20% in 2025, with taxable income calculated at a reduced rate of 25%. (3) The tax rates applicable to the Group ’s major tier 2 subsidiaries that benefit from preferential tax are set out below:
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 207 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IV. TAXES (continued) 2. Preferential tax policies (continued) (4) Pursuant to the Announcement of the Ministry of Finance and the State Taxation Administration on the Policy for Additional VAT Deductions for Advanced Manufacturing Enterprises (Announcement No. 43 of 2023 by the Ministry of Finance and the State Taxation Administration) (ਕᐼ҅ ٙ ʮѓ( ਕᐼ҅ʮѓ 2023 ϋୋ43 )), certain subsidiaries of the Group are eligible for the additional VAT deduction policy from 1 January 2023 to 31 December 2027, and the applicable advanced manufacturing enterprises may deduct an additional 5% of the input tax credit available for the period from the amount of value-added tax payable. (5) In accordance with the provisions of the Announcement on Further Improving the Policy on Additional Pre-tax Deductions for Research and Development Expenditure (Announcement No. 7 of 2023 by the Ministry of Finance and the State Taxation Administration) (೯൬ ʮѓ (ਕ ᐼ҅ʮѓ 2023 ϋୋ 7 )), where research and development expenditure actually incurred by an enterprise in the research and development activities is recognized in profit or loss for the period without being capitalized as an intangible asset, in addition to the actual deduction permitted under the regulations, an additional pre-tax deduction equal to 100% of the actual amount incurred shall be allowed with effect from 1 January 2023; where such expenses capitalized as intangible assets, they shall be amortized before tax at 200% of the cost of the intangible assets with effect from 1 January 2023. Certain subsidiaries of the Group are eligible for this preferential policy. ̬e ධᚃ 2. ϗᎴ ᚃ (4) ਕᐼ҅ ආႡிุΆุ ഄ ਕ ᐼ҅ʮѓ 2023 ϋୋ 43 ʍɿʮ ̡ 2023 ϋ 1 ˜ 1 ˚Ї 2027 ϋ 12 ˜ 31 ˚Ԯ ݁ ഄdቇ͜ආႡிุ ϔආධ ࠇ5%ಯᏐॶ ᕘf (5) ආɓӉҁഛ ϔ ݁ ਕᐼ҅ʮѓ 2023 ϋୋ 7dΆุ ਗʕྼყ ೯൬͜d͊ ɝ ֛ ਿᓾɪd І2023 ϋ1˜1˚ৎd ྼყ೯͛ᕘ ٙ100%ࠇ ϔৰiҖϓೌҖ༟ପ dІ 2023 ϋ1˜1˚ ೌҖ༟ପϓ ٙ200%ᛅ ʍɿʮ ഄf
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 208 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ 1. ږ ධͦ Item 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ვБπಛ Bank deposits 2,540,901,763.04 2,567,860,037.38 ږOther monetary funds 12,678,068.77 23,366,441.26 ࠇTotal 2,553,579,831.81 2,591,226,478.64 ಛධᐼᕘ Including: Total amount of deposits overseas 5,478,207.47 5,881,967.81 ږ ධͦ Item 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ږLetter of credit deposit 10,021,168.14 15,721,157.03 ږBank acceptance bill deposit 881,000.00 4,392,200.00 ږFrozen funds 3,940,517.48 ږPerformance bond 1,730,583.51 2,643,250.41 ږLetter of guarantee deposit 7,000.00 7,000.00 ࠇTotal 12,639,751.65 26,704,124.92 2. Ꮠϗୃኽ (1) Ꮠϗୃኽʱᗳΐͪ ධͦ Item 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 гිୃ Bank acceptance bills 82,713,937.30 232,228,355.81 гිୃ Commercial acceptance bills 22,036,219.31 31,978,112.73 ࠇTotal 104,750,156.61 264,206,468.54 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS 1. Monetary funds Use of restricted monetary funds 2. Bills receivable (1) Classification of bills receivables
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 209 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 2. Ꮠϗୃኽ ᚃ (2) ʱᗳ ΐͪ 2026 ϋ6˜30 ˚ 30 June 2026 ቱᕘ ᕸሪ௪ Book balance Provision for bad debt ᗳй Category ᕘ ˢԷ(%)ᕘ ˢԷ(%)࠽ Amount Percentage (%) Amount Provision ratio (%) Book value ᕸሪ௪ Bad debt provision made on a collective basis 104,908,950.54 100.00 158,793.93 0.15 104,750,156.61 гිୃ Including: Bank acceptance bills 82,713,937.30 78.84 82,713,937.30 гිୃ Commercial acceptance bills 22,195,013.24 21.16 158,793.93 0.72 22,036,219.31 ࠇTotal 104,908,950.54 100.00 158,793.93 0.15 104,750,156.61 2025 ϋ12 ˜31 ˚ 31 December 2025 ቱᕘ ᕸሪ௪ Book balance Provision for bad debt ᕘ ˢԷ(%)ᕘ ˢԷ(%)࠽ ᗳй Category Amount Percentage (%) Amount Provision ratio (%) Book value ᕸሪ௪ Bad debt provision made on a collective basis 264,335,549.48 100.00 129,080.94 0.05 264,206,468.54 гිୃ Including: Bank acceptance bills 232,228,355.81 87.85 232,228,355.81 гිୃ Commercial acceptance bills 32,107,193.67 12.15 129,080.94 0.40 31,978,112.73 ࠇTotal 264,335,549.48 100.00 129,080.94 0.05 264,206,468.54 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 2. Bills receivable (continued) (2) Classification by the methods for making provisions for bad debt
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 210 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 2. Bills receivable (continued) (2) Classification by the methods for making provisions for bad debt (continued) 1) Bad debt provision for bills receivable made on an individual basis None. 2) Bad debt provision for bills receivable made on a collective basis ʞe ධͦൗᙑ ᚃ 2. Ꮠϗୃኽ ᚃ (2) ʱᗳ ΐͪ ᚃ 1 ఊ ᕸሪ ௪ ೌf 2 ଡ଼ ᕸሪ ௪ 2026 ϋ6˜30 ˚ 30 June 2026 Τ၈ Name ቱᕘ ᕸሪ௪ ˢԷ(%) Book balance Provision for bad debt Provision ratio (%) гිୃ Bank acceptance bills 82,713,937.30 гිୃ Commercial acceptance bills 22,195,013.24 158,793.93 0.72 ࠇTotal 104,908,950.54 158,793.93 0.15 ൗj ༈ଡ଼ Ա ኽd˸ʿ ᕸሪ Ϊ ڝ ൗɧe 10.(4)ږ ፄʈՈಯ f Note: For details of the basis for determining the combination and the reasons for the bad debt provision, please refer to Note III. 10. (4) Impairment of financial instruments.
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 211 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 2. Ꮠϗୃኽ ᚃ (3) eϗ ᕸሪ௪ ر ᕘ Changes in the period ᗳй Category 2025 ϋ 12 ˜31 ˚ቖ Չ˼ 2026 ϋ 6˜30 ˚ 31 December 2025 Accrued Recovered or reversed Written back or written off Others 30 June 2026 Ꮠϗୃኽ Bad debt provision for bills receivable made on a collective basis 129,080.94 29,712.99 158,793.93 гිୃ Including: Commercial acceptance bills 129,080.94 29,712.99 158,793.93 ࠇTotal 129,080.94 29,712.99 158,793.93 (4) Ꮠϗୃ ኽ ೌf V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 2. Bills receivable (continued) (3) Provision for bad debt accrued, recovered or reversed in the period regarding bills receivable (4) Pledged bills receivable at the end of the period None.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 212 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 2. Bills receivable (continued) (5) Bills receivable endorsed or discounted at the end of the period and not yet due at the balance sheet date ʞe ධͦൗᙑ ᚃ 2. Ꮠϗୃኽ ᚃ (5) ൨ତ ֠ Ꮠϗୃኽ ධͦ Item 2026 ϋ6˜30 ˚ ᕘ 2026 ϋ6˜30 ˚ ᕘ Derecognized amount on 30 June 2026 Not-yet derecognized amount on 30 June 2026 гිୃ Bank acceptance bills 7,249,739.80 5,728,303.62 гිୃ Commercial acceptance bills 1,410,000.00 ࠇTotal 7,249,739.80 7,138,303.62 (6) Ꮠϗ ୃኽ ೌf 3. Ꮠϗሪಛ (1) ሪᙧΐͪ ሪᙧ Age 2026 ϋ6˜30 ˚ ቱᕘ 2025 ϋ12 ˜31 ˚ ቱᕘ Book balance as at 30 June 2026 Book balance as at 31 December 2025 1ϋ˸ʫ ў1ϋ Within 1 year (including 1 year) 3,692,384,860.60 3,596,970,881.02 1-2 ϋ 1 to 2 years 870,783,257.18 883,677,069.87 2-3 ϋ 2 to 3 years 213,876,457.44 177,388,801.95 3ϋ˸ɪ Over 3 years 202,820,242.45 184,974,431.46 ࠇTotal 4,979,864,817.67 4,843,011,184.30 (6) Actually written-off bills receivable in the period None. 3. Receivables (1) Receivables by aging
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 213 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 3. Ꮠϗሪಛ ᚃ (2) ʱᗳΐͪ 2026 ϋ6˜30 ˚ 30 June 2026 ቱᕘ ᕸሪ௪ Book balance Provision for bad debt ᗳй Category ᕘ ˢԷ(%)ᕘ ˢԷ(%)࠽ Amount Percentage (%) Amount Provision ratio (%) Book value ᕸሪ௪ Bad debt provision made on an individual basis 37,020,683.39 0.74 36,900,683.39 99.68 120,000.00 ᕸሪ௪ Bad debt provision made on a collective basis 4,942,844,134.28 99.26 246,387,371.75 4.98 4,696,456,762.53 ᎈଡ଼Υ Including: General risk portfolio 4,942,844,134.28 99.26 246,387,371.75 4.98 4,696,456,762.53 ࠇTotal 4,979,864,817.67 100.00 283,288,055.14 5.69 4,696,576,762.53 2025 ϋ12 ˜31 ˚ 31 December 2025 ቱᕘ ᕸሪ௪ Book balance Provision for bad debt ᗳй Category ᕘ ˢԷ(%)ᕘ ˢԷ(%)࠽ Amount Percentage (%) Amount Provision ratio (%) Book value ᕸሪ௪ Bad debt provision made on an individual basis 37,016,147.88 0.76 36,896,147.88 99.68 120,000.00 ᕸሪ௪ Bad debt provision made on a collective basis 4,805,995,036.42 99.24 224,372,628.74 4.67 4,581,622,407.68 ᎈଡ଼Υ Including: General risk portfolio 4,805,995,036.42 99.24 224,372,628.74 4.67 4,581,622,407.68 ࠇTotal 4,843,011,184.30 100.00 261,268,776.62 5.39 4,581,742,407.68 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 3. Receivables (continued) (2) Receivables by the method of provisioning for bad debt
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 214 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 3. Receivables (continued) (2) Receivables by the method of provisioning for bad debt (continued) 1) Bad debt provision for receivables made on an individual basis ʞe ධͦൗᙑ ᚃ 3. Ꮠϗሪಛ ᚃ (2) ʱᗳΐͪ ᚃ 1 ఊ ᕸሪ ௪ 2025 ϋ12 ˜31 ˚ 2026 ϋ6˜30 ˚ 31 December 2025 30 June 2026 Τ၈ Name ቱᕘ ᕸሪ௪ቱᕘ ᕸሪ௪ ˢԷ (%)ଣ͟ Book balance Provision for bad debt Book balance Provision for bad debt Provision ratio (%) Reasons for provision ఊЗ1 Unit 1 13,500,000.00 13,500,000.00 13,500,000.00 13,500,000.00 100.00ϗΫ It is estimated that such amount cannot be recovered ఊЗ2 Unit 2 4,108,074.49 4,108,074.49 4,108,074.49 4,108,074.49 100.00ϗΫ It is estimated that such amount cannot be recovered ఊЗ3 Unit 3 3,838,230.00 3,838,230.00 3,838,230.00 3,838,230.00 100.00 ༈ʮ̡ʊൗቖ The company was deregistered ఊЗ4 Unit 4 2,974,920.30 2,974,920.30 ఊЗ5 Unit 5 2,184,713.69 2,184,713.69 2,184,713.69 2,184,713.69 100.00 ༈ʮ̡ॎପ The company went bankrupt ఊЗ6 Unit 6 1,975,000.00 1,975,000.00 1,975,000.00 1,975,000.00 100.00ϗΫ It is estimated that such amount cannot be recovered ఊЗ7 Unit 7 785,472.00 785,472.00 785,472.00 785,472.00 100.00ϗΫ It is estimated that such amount cannot be recovered ఊЗ8 Unit 8 767,176.94 767,176.94 767,176.94 767,176.94 100.00ϗΫ It is estimated that such amount cannot be recovered ఊЗ9 Unit 9 591,300.00 591,300.00 591,300.00 591,300.00 100.00ϗΫ It is estimated that such amount cannot be recovered
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 215 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) 2025 ϋ12 ˜31 ˚ 2026 ϋ6˜30 ˚ 31 December 2025 30 June 2026 Τ၈ Name ቱᕘ ᕸሪ௪ቱᕘ ᕸሪ௪ ˢԷ (%)ଣ͟ Book balance Provision for bad debt Book balance Provision for bad debt Provision ratio (%) Reasons for provision ఊЗ10 Unit 10 559,000.00 559,000.00 559,000.00 559,000.00 100.00ϗΫ It is estimated that such amount cannot be recovered ఊЗ11 Unit 11 520,395.41 520,395.41 520,395.41 520,395.41 100.00ϗΫ It is estimated that such amount cannot be recovered ఊЗ12 Unit 12 511,395.12 391,395.12 511,395.12 391,395.12 76.53ΌϗΫ It is estimated that such amount cannot be fully recovered ఊЗ13 Unit 13 1,966,009.81 1,966,009.81 100.00ϗΫ It is estimated that such amount cannot be recovered ఊЗ14 Unit 14 975,000.00 975,000.00 100.00ϗΫ It is estimated that such amount cannot be recovered Չ˼ ఊഅ ɛ͏࿆ 50 ຬ Others (single amount less than RMB500,000) 4,700,469.93 4,700,469.93 4,738,915.93 4,738,915.93 100.00ϗΫ It is estimated that such amount cannot be recovered ࠇTotal 37,016,147.88 36,896,147.88 37,020,683.39 36,900,683.39 { { ʞe ධͦൗᙑ ᚃ 3. Ꮠϗሪಛ ᚃ (2) ʱᗳΐͪ ᚃ 1 ఊ ᕸሪ ௪ ᚃ V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 3. Receivables (continued) (2) Receivables by the method of provisioning for bad debt (continued) 1 Bad debt provision for receivables made on an individual basis (continued)
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 216 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 3. Ꮠϗሪಛ ᚃ (2) ʱᗳΐͪ ᚃ 2 ଡ଼ ᕸሪ ௪ Ǻ ࠬ ᎈଡ଼Υ ڦ ͜ฦ̰ Ꮠϗ ሪಛ 2026 ϋ6˜30 ˚ 30 June 2026 ሪᙧ Age ቱᕘ ᕸሪ௪ ˢԷ(%) Book balance Provision for bad debt Provision ratio (%) 1ϋ˸ʫ ў1ϋ Within 1 year (including 1 year) 3,691,492,387.53 27,507,467.26 0.75 1Ї2ϋ 1 to 2 years 864,907,622.28 42,430,948.60 4.91 2Ї3ϋ 2 to 3 years 210,933,454.65 30,742,816.30 14.57 3ϋ˸ɪ Over 3 years 175,510,669.82 145,706,139.59 83.02 ࠇTotal 4,942,844,134.28 246,387,371.75 4.98 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 3. Receivables (continued) (2) Receivables by the method of provisioning for bad debt (continued) 2) Bad debt provision for receivables made on a collective basis Ǻ Receivables for expected credit losses of general risk portfolio
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 217 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 3. Receivables (continued) (3) Provision for bad debt accrued, recovered or reversed in the period regarding receivables ʞe ධͦൗᙑ ᚃ 3. Ꮠϗሪಛ ᚃ (3) e ᕸሪ ر ᕘ Changes in the period ᗳй Category 2025 ϋ 12 ˜31 ˚ א ቖ Չ˼ 2026 ϋ 6˜30 ˚ 31 December 2025 Accrued Recovered or reversed Written back or written off Others 30 June 2026 ᕸሪ௪ Provision for bad debt 261,268,776.62 24,994,198.82 2,974,920.30 283,288,055.14 ࠇTotal 261,268,776.62 24,994,198.82 2,974,920.30 283,288,055.14 (4) Ꮠϗ ሪಛ ೌf (5) ٙ2026 ϋ 6 ˜ 30ٙ ᏐϗሪಛձΥΝ༟ପ ر ࿚Ї 2026 ϋ 6 ˜ 30˞ಛ˙ᓥ ʞΤᏐϗሪ ࠇ ɛ͏࿆ 500,306,758.05 ʩd ЦᏐϗሪಛձΥΝ༟ މ10.03%d ᕸሪ௪ɛ͏࿆ 6,691,154.89 ʩf (4) Actually written-off receivables in the period None. (5) The top five receivables and contract assets as at 30 June 2026 classified by the defaulters As at 30 June 2026, the total closing balance of the top five receivables and contract assets classified by the defaulter was RMB500,306,758.05, representing 10.03% of receivables and contract assets, with a provision for bad debts of RMB6,691,154.89.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 218 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 4. ΥΝ༟ପ (1) ر 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ධͦ Item ࠽࠽ Book balance Provision for bad debt Book value Book balance Provision for bad debt Book value ږڭUndue guarantee deposit 7,250,108.40 1,598,390.33 5,651,718.07 6,563,397.30 904,155.15 5,659,242.15 ࠇTotal 7,250,108.40 1,598,390.33 5,651,718.07 6,563,397.30 904,155.15 5,659,242.15 (2) ʱᗳΐͪ 2026 ϋ6˜30 ˚ 30 June 2026 ቱᕘ ᕸሪ௪ Book balance Provision for bad debt ᗳй Category ᕘ ˢԷ(%)ˢԷ (%)࠽ Amount Percentage (%) Amount Provision ratio (%) Book value ᕸሪ௪ Bad debt provision made on a collective basis 7,250,108.40 100.00 1,598,390.33 22.05 5,651,718.07 ᎈଡ଼Υ Including: General risk portfolio 7,250,108.40 100.00 1,598,390.33 22.05 5,651,718.07 ࠇTotal 7,250,108.40 100.00 1,598,390.33 22.05 5,651,718.07 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 4. Contract assets (1) Details of contract assets ( 2 ) Contract assets by the method of provisioning for bad debt
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 219 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 4. Contract assets (continued) ( 2 ) Contract assets by the method of provisioning for bad debt (continued) ʞe ධͦൗᙑ ᚃ 4. ΥΝ༟ପ ᚃ (2) ʱᗳΐͪ ᚃ 2025 ϋ12 ˜31 ˚ 31 December 2025 ቱᕘ ᕸሪ௪ Book balance Provision for bad debt ᗳй Category ᕘ ˢԷ(%)ˢԷ (%)࠽ Amount Percentage (%) Amount Provision ratio (%) Book value ᕸሪ௪ Bad debt provision made on a collective basis 6,563,397.30 100.00 904,155.15 13.78 5,659,242.15 ᎈଡ଼Υ Including: General risk portfolio 6,563,397.30 100.00 904,155.15 13.78 5,659,242.15 ࠇTotal 6,563,397.30 100.00 904,155.15 13.78 5,659,242.15 1 ఊ ᕸሪ ௪ ೌf 2 ଡ଼ ᕸሪ ௪ ᎈଡ଼Υ ͜ฦ̰ ΥΝ༟ପ 1) Bad debt provision for contract assets made on an individual basis None. 2) Bad debt provision for contract assets made on a collective basis Contract assets for expected credit losses of general risk portfolio
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 220 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) (3) Provision for bad debt made for contract assets ʞe ධͦൗᙑ ᚃ 4. ΥΝ༟ପ ᚃ (2) ʱᗳΐͪ ᚃ 2026 ϋ6˜30 ˚ 30 June 2026 ሪᙧ Age ˢԷ (%) Book balance Provision for bad debt Provision ratio (%) 1ϋ˸ʫ ў1ϋ Within 1 year (including 1 year) 1,172,175.00 11,200.13 0.96 1Ї2ϋ 1 to 2 years 3,109,551.19 381,681.86 12.27 2Ї3ϋ 2 to 3 years 2,369,419.70 606,545.83 25.60 3ϋ˸ɪ Over 3 years 598,962.51 598,962.51 100.00 ࠇTotal 7,250,108.40 1,598,390.33 22.05 (3) ᕸሪ ر ᕘ Changes in the period ධͦ Item 2025 ϋ 12 ˜31 ˚ ͉ಂ א ᔷΫ ͉ಂᔷቖ Ŋ ቖ Չ˼ ᜊਗ 2026 ϋ 6˜30Ϊ 31 December 2025 Accrued in the period Recovered or reversed in the period Written back or written off in the period Other changes 30 June 2026 Reasons ږڭUndue guarantee deposit 904,155.15 694,235.18 1,598,390.33 ࠇTotal 904,155.15 694,235.18 1,598,390.33 { V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 4. Contract assets (continued) ( 2 ) Contract assets by the method of provisioning for bad debt (continued)
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 221 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 4. Contract assets (continued) (4) Actually written-off contract assets in the period None. 5. Receivables financing (1) Classification of receivables financing ʞe ධͦൗᙑ ᚃ 4. ΥΝ༟ପ ᚃ (4) ΥΝ ༟ପ ೌf 5. Ꮠϗಛධፄ༟ (1) Ꮠϗಛධፄ༟ʱᗳΐ ͪ ධͦ Item 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 Ꮠϗୃኽ Bills receivable 38,069,013.57 37,955,211.60 ࠇTotal 38,069,013.57 37,955,211.60 (2) ᕸሪ ʱᗳΐͪ 2026 ϋ6˜30 ˚ 30 June 2026 ቱᕘ ᕸሪ௪ Book balance Provision for bad debt ᗳй Categoryᕘ ˢԷ(%)ˢԷ (%)࠽ Amount Percentage (%) Amount Provision ratio (%) Book value ᕸሪ௪ Bad debt provision Bad debt provision made on a collective basis 38,069,013.57 100.00 38,069,013.57 ᎈଡ଼Υ Including: Low-risk portfolio 38,069,013.57 100.00 38,069,013.57 ࠇTotal 38,069,013.57 100.00 38,069,013.57 (2) Receivables financing by the method of provisioning for bad debt
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 222 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 5. Ꮠϗಛධፄ༟ ᚃ (2) ᕸሪ ʱᗳΐͪ ᚃ 2025 ϋ12 ˜31 ˚ 31 December 2025 ቱᕘ ᕸሪ௪ Book balance Provision for bad debt ᗳй Categoryᕘ ˢԷ(%)ˢԷ (%)࠽ Amount Percentage (%) Amount Provision ratio (%) Book value ᕸሪ௪ Bad debt provision made on a collective basis 37,955,211.60 100.00 37,955,211.60 ᎈଡ଼Υ Including: Low-risk portfolio 37,955,211.60 100.00 37,955,211.60 ࠇTotal 37,955,211.60 100.00 37,955,211.60 1 Ꮠϗಛධፄ༟ ᕸ ሪ௪ ೌf 2 Ꮠϗಛධፄ༟ ᕸ ሪ௪ Ǻ ᎈ ଡ଼Υཫ ͜ ٙ Ꮠϗಛ ධፄ༟ V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 5. Receivables financing (continued) (2) Receivables financing by the method of provisioning for bad debt (continued) 1) Bad debt provision for receivables financing made on an individual basis None. 2) Bad debt provision for receivables financing made on a collective basis Ǻ Receivables financing for expected credit losses of low- risk portfolio
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 223 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 5. Receivables financing (continued) (2) Receivables financing by the method of provisioning for bad debt (continued) ʞe ධͦൗᙑ ᚃ 5. Ꮠϗಛධፄ༟ ᚃ (2) ᕸሪ ʱᗳΐͪ ᚃ 2026 ϋ6˜30 ˚ 30 June 2026 ධͦ Item ˢԷ (%) Book balance Provision for bad debt Provision ratio (%) ٙ гිୃ Bank acceptance bills drawn on listed commercial bank 38,069,013.57 ࠇTotal 38,069,013.57
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 224 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 6. ཫ˹ಛධ (1) ཫ˹ಛධሪᙧ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ධͦ Itemᕘ ˢԷ(%)ᕘ ˢԷ(%) Amount Percentage (%) Amount Percentage (%) 1ϋ˸ʫ Within 1 year 314,457,565.14 93.16 179,658,466.65 88.56 1Ї2ϋ 1 to 2 years 9,243,657.32 2.74 8,696,394.21 4.29 2Ї3ϋ 2 to 3 years 1,462,290.58 0.43 6,026,104.46 2.97 3ϋ˸ɪ Over 3 years 12,379,632.00 3.67 8,483,562.86 4.18 ࠇTotal 337,543,145.04 100.00 202,864,528.18 100.00 (2) ٙ 2026 ϋ6 ˜30ʞ ر ࿚Ї 2026 ϋ 6 ˜ 30 ٙ ࠇ ɛ͏࿆ 140,815,044.93 ʩd މ 41.72%f V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 6. Prepayments (1) Aging of prepayments (2) The top five prepayments as at 30 June 2026 classified by the payees As at 30 June 2026, the total closing balance of the top five prepayments classified by the payees was RMB140,815,044.93, representing 41.72% of prepayments.
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 225 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 7. Other receivables ʞe ධͦൗᙑ ᚃ 7. Չ˼Ꮠϗಛ ධͦ Item 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 л Dividend receivable 43,585,481.35 35,788,581.34 Չ˼Ꮠϗಛ Other receivables 81,277,445.00 67,489,314.34 ࠇTotal 124,862,926.35 103,277,895.68 (1) л 1) лʱᗳ ධͦ Item 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 Ҧஔ ʮ̡ Beijing North Institute of Biotechnology Co., Ltd. 35,780,908.30 35,780,908.30 ʮ̡ Shanghai GMS Pharmaceutical Co., Ltd. 6,588,373.05 7,673.04 பʮ̡ CNNC Finance Company Limited 1,216,200.00 ࠇTotal 43,585,481.35 35,788,581.34 (1) Dividend receivable 1 ) Classification of dividend receivable
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 226 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 7. Other receivables (continued) (1) Dividend receivable (continued) 2) Significant dividend receivable aged over 1 year ʞe ධͦൗᙑ ᚃ 7. Չ˼Ꮠϗಛ ᚃ (1) л ᚃ 2) ሪᙧ൴ ཀ1ٰ л ධͦ Item 2026 ϋ6˜30Ϊ ʿ ՉкᓙԱኽ 30 June 2026 Age Reasons for non-recovery Whether impairment occurs and the basis for judgment Ҧஔ ʮ̡ Beijing North Institute of Biotechnology Co., Ltd. 35,780,908.30 3ܝ ࠢ щ Over 3 years Not yet the final payment deadline ࠇTotal 35,780,908.30 { { { (2) Չ˼Ꮠϗಛ 1) ܲ ሯʱᗳ ሯ Fund nature 2026 ϋ6˜30 ˚ ቱᕘ 2025 ϋ12 ˜31 ˚ ቱᕘ Book balance as at 30 June 2026 Book balance as at 31 December 2025 ږץGuarantees and deposits 40,857,915.53 43,572,060.77 Ըಛ Entities transactions 38,642,882.78 36,752,967.03 ʿ ʈ༟ Advance payment of social security pensions and wages 9,440,427.79 9,862,107.47 ږAdvance payment of tax 6,745,243.25 684,427.09 ږImprest fund 2,326,364.58 580,417.36 Չ˼ Others 20,610,220.37 12,691,361.91 ࠇTotal 118,623,054.30 104,143,341.63 (2) Other receivables 1) Classification of other receivables by fund nature
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 227 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 7. Չ˼Ꮠϗಛ ᚃ (2) Չ˼Ꮠϗಛ ᚃ 2) ܲ ሪᙧΐͪ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ቱᕘቱᕘ ሪᙧ Age Book balance Book balance 1ϋ˸ʫ ў1ϋ Within 1 year (including 1 year) 53,972,787.38 36,248,349.23 1-2 ϋ 1 to 2 years 15,332,328.14 11,718,240.91 2-3 ϋ 2 to 3 years 9,984,709.23 14,890,434.76 3ϋ˸ɪ Over 3 years 39,333,229.55 41,286,316.73 ࠇTotal 118,623,054.30 104,143,341.63 3) ܲ ج ʱᗳΐͪ 2026 ϋ6˜30 ˚ 30 June 2026 ቱᕘ ᕸሪ௪ Book balance Provision for bad debt ᗳй Categoryᕘ ˢԷ(%)ˢԷ (%)࠽ Amount Percentage (%) Amount Provision ratio (%) Book value ᕸሪ௪ Bad debt provision made on an individual basis 36,981,311.28 31.18 33,382,311.28 90.27 3,599,000.00 ᕸሪ௪ Bad debt provision made on a collective basis 81,641,743.02 68.82 3,963,298.02 4.85 77,678,445.00 ᎈଡ଼Υ Including: Low-risk portfolio 59,539,509.97 50.19 59,539,509.97 ᎈଡ଼Υ General risk portfolio 22,102,233.05 18.63 3,963,298.02 17.93 18,138,935.03 ࠇTotal 118,623,054.30 100.00 37,345,609.30 31.48 81,277,445.00 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 7. Other receivables (continued) (2) Other receivables (continued) 2) Other receivables by aging 3) Other receivables by the method of provisioning for bad debt
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 228 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 7. Other receivables (continued) (2) Other receivables (continued) 3) Other receivables by the method of provisioning for bad debt (continued) ʞe ධͦൗᙑ ᚃ 7. Չ˼Ꮠϗಛ ᚃ (2) Չ˼Ꮠϗಛ ᚃ 3) ܲ ج ʱᗳΐͪ ᚃ 2025 ϋ12 ˜31 ˚ 31 December 2025 ቱᕘ ᕸሪ௪ Book balance Provision for bad debt ᗳй Categoryᕘ ˢԷ(%)ˢԷ (%)࠽ Amount Percentage (%) Amount Provision ratio (%) Book value ᕸሪ௪ Bad debt provision made on an individual basis 36,017,479.28 34.58 32,918,479.28 91.40 3,099,000.00 ᕸሪ௪ Bad debt provision made on a collective basis 68,125,862.35 65.42 3,735,548.01 5.48 64,390,314.34 ᎈଡ଼Υ Including: Low-risk portfolio 43,435,751.64 41.71 43,435,751.64 ᎈଡ଼Υ General risk portfolio 24,690,110.71 23.71 3,735,548.01 15.13 20,954,562.70 ࠇTotal 104,143,341.63 100.00 36,654,027.29 35.20 67,489,314.34
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 229 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 7. Չ˼Ꮠϗಛ ᚃ (2) Չ˼Ꮠϗಛ ᚃ 3) ܲ ج ʱᗳΐͪ ᚃ Ǻ Չ˼Ꮠ ܲ ࠇ ᕸሪ ௪ 2025 ϋ12 ˜31 ˚ 2026 ϋ6˜30 ˚ 31 December 2025 30 June 2026 Τ၈ Nameቱᕘ ᕸሪ௪ˢԷ (%)ଣ͟ Book balance Provision for bad debt Book value Provision for bad debt Provision ratio (%) Reasons for provision ఊЗ1 Unit 1 12,386,106.88 12,386,106.88 12,364,138.88 12,364,138.88 100.00ϗΫ It is estimated that such amount cannot be recovered ఊЗ2 Unit 2 4,414,500.00 1,765,800.00 4,414,500.00 1,765,800.00 40.00ΌᕘϗΫ It is estimated that such amount cannot be fully recovered ఊЗ3 Unit 3 3,856,500.00 3,856,500.00 3,856,500.00 3,856,500.00 100.00ϗΫ It is estimated that such amount cannot be recovered ఊЗ4 Unit 4 3,190,000.00 3,190,000.00 3,190,000.00 3,190,000.00 100.00ϗΫ It is estimated that such amount cannot be recovered ఊЗ5 Unit 5 2,960,000.00 2,960,000.00 2,960,000.00 2,960,000.00 100.00ϗΫ It is estimated that such amount cannot be recovered ఊЗ6 Unit 6 2,850,000.00 2,850,000.00 2,850,000.00 2,850,000.00 100.00ϗΫ It is estimated that such amount cannot be recovered V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 7. Other receivables (continued) (2) Other receivables (continued) 3) Other receivables by the method of provisioning for bad debt (continued) Ǻ Bad debt provision for other receivables made on an individual basis
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 230 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 7. Չ˼Ꮠϗಛ ᚃ (2) Չ˼Ꮠϗಛ ᚃ 3) ܲ ج ʱᗳΐͪ ᚃ Ǻ Չ˼Ꮠ ܲ ࠇ ᕸሪ ௪ ᚃ V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 7. Other receivables (continued) (2) Other receivables (continued) 3) Other receivables by the method of provisioning for bad debt (continued) Ǻ Bad debt provision for other receivables made on an individual basis (continued) 2025 ϋ12 ˜31 ˚ 2026 ϋ6˜30 ˚ 31 December 2025 30 June 2026 Τ၈ Nameቱᕘ ᕸሪ௪ˢԷ (%)ଣ͟ Book balance Provision for bad debt Book value Provision for bad debt Provision ratio (%) Reasons for provision ఊЗ7 Unit 7 1,773,539.74 1,773,539.74 1,773,539.74 1,773,539.74 100.00ϗΫ It is estimated that such amount cannot be recovered ఊЗ8 Unit 8 1,047,388.98 1,047,388.98 1,047,388.98 1,047,388.98 100.00ϗΫ It is estimated that such amount cannot be recovered ఊЗ9 Unit 9 1,000,000.00 500,000.00 50.00ΌᕘϗΫ It is estimated that such amount cannot be fully recovered ᕘ ɛ͏࿆ 100 ຬ Others (single amount less than RMB1 million) 3,539,443.68 3,089,143.68 3,525,243.68 3,074,943.68 87.23ΌᕘϗΫ It is estimated that such amount cannot be fully recovered ࠇTotal 36,017,479.28 32,918,479.28 36,981,311.28 33,382,311.28 { {
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 231 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 7. Չ˼Ꮠϗಛ ᚃ (2) Չ˼Ꮠϗಛ ᚃ 3) ܲ ج ʱᗳΐͪ ᚃ ǻ Չ˼Ꮠ ܲ ࠇ ᕸሪ ௪ a. ࠬ ᎈଡ଼Υ ڦ ͜ฦ̰ Չ˼ Ꮠϗಛ 2026 ϋ6˜30 ˚ 30 June 2026 ሪᙧ AgeˢԷ (%) Book balance Provision for bad debt Provision ratio (%) 1ϋ˸ʫ ў1ϋ Within 1 year (including 1 year) 10,354,424.27 29,858.38 0.29 1Ї2ϋ 1 to 2 years 1,763,902.52 19,680.59 1.12 2Ї3ϋ 2 to 3 years 4,057,264.40 359,012.69 8.85 3ϋ˸ɪ Over 3 years 5,926,641.86 3,554,746.36 59.98 ࠇTotal 22,102,233.05 3,963,298.02 17.93 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 7. Other receivables (continued) (2) Other receivables (continued) 3) Other receivables by the method of provisioning for bad debt (continued) ǻ Bad debt provision for other receivables made on a collective basis a. Other receivables for expected credit losses of general risk portfolio
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 232 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 7. Other receivables (continued) (2) Other receivables (continued) 3) Other receivables by the method of provisioning for bad debt (continued) ǻ Bad debt provision for other receivables made on a collective basis (continued) b. Other receivables for expected credit losses of low-risk portfolio ʞe ධͦൗᙑ ᚃ 7. Չ˼Ꮠϗಛ ᚃ (2) Չ˼Ꮠϗಛ ᚃ 3) ܲ ج ʱᗳΐͪ ᚃ ǻ Չ˼Ꮠ ܲ ࠇ ᕸሪ ௪ ᚃ b. ᎈ ଡ଼Υཫ ͜ ٙ Չ˼Ꮠ ϗಛ ଡ଼ΥΤ၈ Name of portfolio ଣ͟ Closing amount Reasons for not making provision ᎈଡ଼Υ Low-risk portfolio 59,539,509.97ڭږץމ e˾ྦಛධ ᎈ Fund nature is deposit and advances, etc., with no risk of recovery ࠇTotal 59,539,509.97 {
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 233 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 7. Չ˼Ꮠϗಛ ᚃ (2) Չ˼Ꮠϗಛ ᚃ 3) ܲ ج ʱᗳΐͪ ᚃ Ǽ Չ˼Ꮠ ܲ ཫಂ ͜ฦ ̰ɓছ ࠇۨ ᕸሪ ௪ ݬ Stage 1 Stage 2 Stage 3 ᕸሪ௪ Provision for bad debt ͊Ը12˜ ͜ฦ̰ πᚃಂཫಂ ͜ฦ̰ ͜ πᚃಂ ͜ฦ̰ ͜ ࠇ The expected credit losses in the next 12 months The expected credit losses of the entire duration (without any credit impairment occurred) The expected credit losses of the entire duration (with credit impairment already occurred) Total 2026 ϋ1˜1˚ቱᕘ Balance as at 1 January 2026 12,416.51 3,723,131.50 32,918,479.28 36,654,027.29 2026 ϋ1˜1˚ቱᕘί͉ಂ Balance as at 1 January 2026 for the period { { { { ݬTransferred to stage 2 ݬTransferred to stage 3 ݬReversed to stage 2 ݬReversed to stage 1 Accrued in the period 17,441.87 210,308.14 1,800.00 229,550.01 ͉ಂᔷΫ Reversed in the period 37,968.00 37,968.00 ͉ಂᔷቖ Written back in the period ቖ Written off in the period Չ˼ᜊਗ Others changes 500,000.00 500,000.00 2026 ϋ6˜30 ˚ቱᕘ Balance as at 30 June 2026 29,858.38 3,933,439.64 33,382,311.28 37,345,609.30 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 7. Other receivables (continued) (2) Other receivables (continued) 3) Other receivables by the method of provisioning for bad debt (continued) Ǽ Provision for bad debt made for other receivables based on the general model of expected credit losses
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 234 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 7. Other receivables (continued) (2) Other receivables (continued) 4) Provision for bad debt accrued, recovered or reversed in the period regarding other receivables ʞe ධͦൗᙑ ᚃ 7. Չ˼Ꮠϗಛ ᚃ (2) Չ˼Ꮠϗಛ ᚃ 4) Չ˼Ꮠϗಛ͉ eϗΫ ᕸሪ ر ᕘ Changes in the period ᗳй Category 2025 ϋ12 ˜31 ˚ቖ Չ˼ 2026 ϋ6˜30 ˚ 31 December 2025 Accrued Recovered or reversed Written back or written off Others 30 June 2026 ᕸሪ௪ Provision for bad debt 36,654,027.29 229,550.01 37,968.00 500,000.00 37,345,609.30 ࠇTotal 36,654,027.29 229,550.01 37,968.00 500,000.00 37,345,609.30
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 235 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 7. Չ˼Ꮠϗಛ ᚃ (2) Չ˼Ꮠϗಛ ᚃ 5) ቖ Չ˼Ꮠϗಛ ೌf 6) ˞ಛ˙ᓥණ ٙ2026 ϋ 6 ˜ 30ٙ Չ˼Ꮠϗಛઋ ر ࿚Ї 2026 ϋ 6 ˜ 30˞ ۃٙ ʞΤՉ˼Ꮠϗ ಂ͋ ɛ͏࿆ 27,095,138.88 ʩdЦՉ˼Ꮠ މ 22.84%dᕸ ሪ௪ɛ͏࿆ 21,176,438.88 ʩf 7) ණʕ၍ Չ ˼Ꮠϗಛ ೌf V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 7. Other receivables (continued) (2) Other receivables (continued) 5 ) Actually written-off other receivables in the period None. 6) The top five other receivables as at 30 June 2026 classified by the defaulters As at 30 June 2026, the total closing balance of the top five other receivables classified by the defaulter was RMB27,095,138.88, representing 22.84% of other receivables, with a provision for bad debts of RMB21,176,438.88. 7) Reported as other receivables due to centralized fund management None.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 236 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 8. Inventories (1) Classification of inventories ʞe ධͦൗᙑ ᚃ 8. π (1) πʱᗳ 2026 ϋ6˜30 ˚ 30 June 2026 ධͦ Item ࠽ Book balance Provision for impairment Book value ۜGoods in stock 704,803,815.95 67,133,969.71 637,669,846.24 ࣘRaw materials 548,822,753.00 1,334,862.38 547,487,890.62 ۜGoods sold 149,023,702.76 149,023,702.76 ۜSelf-made semi-finished goods and work-in- progress 106,222,797.26 13,270,212.57 92,952,584.69 ϓ͉ Contract performance cost 44,458,827.03 44,458,827.03 ࣘTurnover materials 25,518,673.37 25,518,673.37 Չ˼ Others 26,206,708.26 26,206,708.26 ࠇTotal 1,605,057,277.63 81,739,044.66 1,523,318,232.97 2025 ϋ12 ˜31 ˚ 31 December 2025 ධͦ Item ࠽ Book balance Provision for impairment Book value ۜGoods in stock 695,857,040.66 67,147,639.22 628,709,401.44 ࣘRaw materials 462,299,098.78 1,334,862.38 460,964,236.40 ۜGoods sold 111,856,085.85 111,856,085.85 ۜSelf-made semi-finished goods and work-in- progress 75,127,150.33 8,431,218.48 66,695,931.85 ϓ͉ Contract performance cost 41,303,995.97 41,303,995.97 ࣘTurnover materials 25,218,688.02 25,218,688.02 Չ˼ Others 12,404,940.37 12,404,940.37 ࠇTotal 1,424,066,999.98 76,913,720.08 1,347,153,279.90
Page 238
ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 237 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 8. π ᚃ (2) πൻᄆ௪ձΥΝ ௪ ͉ಂᄣ̋ ͉ಂಯˇ Addition for the period Reduction for the period 2025 ϋ12 ˜31 ˚ᔷቖ Չ˼ 2026 ϋ6˜30 ˚ ධͦ Item 31 December 2025 Accrued Others Reversed or written back Others 30 June 2026 ۜGoods in stock 67,147,639.22 13,669.51 67,133,969.71 ࣘRaw materials 1,334,862.38 1,334,862.38 ʿί ۜ Self-made semi-finished goods and work-in- progress 8,431,218.48 7,061,548.03 2,222,553.94 13,270,212.57 ࠇTotal 76,913,720.08 7,061,548.03 2,236,223.45 81,739,044.66 ൗj Ո ତБ̹ ఙᒅ൯ᄆಯ̘ቖ ਯ൬͜e൬ഃ ᕘf V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 8. Inventories (continued) (2) Impairment provision for inventories and contract performance cost Note: The specific basis for net realisable value is the amount obtained by deducting selling expenses, taxes and other costs from the current market purchase price.
Page 239
CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 238 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 8. Inventories (continued) (3) The inventories as at 30 June 2026 does not include capitalization of borrowing costs 9. Long-term receivables (1) Details of long-term receivables ʞe ධͦൗᙑ ᚃ 8. π ᚃ (3) π 2026 ϋ6 ˜30 ˚ ږ ᕘ 9. ಂᏐϗಛ (1) ر 2026 ϋ6˜30 ˚ 30 June 2026 ұତଟਜග ධͦ Item Book balance Provision for bad debt Book value Discount rate range Ꮠϗໄ൬ Disposal charges receivable 43,992,551.52 43,992,551.52 4.9 ۜGoods sold by installments 8,420,280.26 782,555.60 7,637,724.66 2.7 ࠇTotal 52,412,831.78 782,555.60 51,630,276.18 { 2025 ϋ12 ˜31 ˚ 31 December 2025 ұତଟਜග ධͦ Item Book balance Provision for bad debt Book value Discount rate range Ꮠϗໄ൬ Disposal charges receivable 42,940,509.05 42,940,509.05 4.9 ۜGoods sold by installments 8,011,221.26 337,036.72 7,674,184.54 2.7 ࠇTotal 50,951,730.31 337,036.72 50,614,693.59 {
Page 240
ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 239 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 9. ಂᏐϗಛ ᚃ (2) ࠇ ʱᗳΐͪ 2026 ϋ6˜30 ˚ 30 June 2026 ቱᕘ ᕸሪ௪ Book balance Provision for bad debt ᕘ ˢԷ(%)ˢԷ (%)࠽ ᗳй Category Amount Percentage (%) Amount Provision ratio (%) Book value ᕸሪ௪ Bad debt provision made on an individual basis 8,420,280.26 16.07 782,555.60 9.29 7,637,724.66 ᕸሪ௪ Bad debt provision made on a collective basis 43,992,551.52 83.93 43,992,551.52 ᎈଡ଼Υ Including: Low-risk portfolio 43,992,551.52 83.93 43,992,551.52 ࠇTotal 52,412,831.78 100.00 782,555.60 1.49 51,630,276.18 2025 ϋ12 ˜31 ˚ 31 December 2025 ቱᕘ ᕸሪ௪ Book balance Provision for bad debt ᕘ ˢԷ(%)ˢԷ (%)࠽ ᗳй Category Amount Percentage (%) Amount Provision ratio (%) Book value ᕸሪ௪ Bad debt provision made on an individual basis 8,011,221.26 15.72 337,036.72 4.21 7,674,184.54 ᕸሪ௪ Bad debt provision made on a collective basis 42,940,509.05 84.28 42,940,509.05 ᎈଡ଼Υ Including: Low-risk portfolio 42,940,509.05 84.28 42,940,509.05 ࠇTotal 50,951,730.31 100.00 337,036.72 0.66 50,614,693.59 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 9. Long-term receivables (continued) (2) Long-term receivables by the method of provisioning for bad debt
Page 241
CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 240 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 9. Long-term receivables (continued) (2) Long-term receivables by the method of provisioning for bad debt (continued) 1) Bad debt provision for long-term receivables made on an individual basis 2) Bad debt provision for long-term receivables made on a collective basis ʞe ධͦൗᙑ ᚃ 9. ಂᏐϗಛ ᚃ (2) ࠇ ʱᗳΐͪ ᚃ 1 ܲ ᕸሪ ௪ 2025 ϋ12 ˜31 ˚ 2026 ϋ6˜30 ˚ 31 December 2025 30 June 2026 ቱᕘ ᕸሪ௪ˢԷ (%)ଣ͟ Τ၈ Name Book balance Provision for bad debt Book balance Provision for bad debt Provision ratio (%) Reasons for provision ᔼ৫ ʮ̡ Yingshang Chengdong Hospital Co., Ltd. 8,011,221.26 337,036.72 8,420,280.26 782,555.60 9.29 ʱಛධགྷಂ Part of payments is overdue ࠇTotal 8,011,221.26 337,036.72 8,420,280.26 782,555.60 { { 2 ܲ ᕸሪ ௪ 2026 ϋ6˜30 ˚ 30 June 2026 ˢԷ (%) ሪᙧ Age Book balance Provision for bad debt Provision ratio (%) ᎈଡ଼Υ Low-risk portfolio 43,992,551.52 ࠇTotal 43,992,551.52
Page 242
ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 241 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 9. ಂᏐϗಛ ᚃ (3) ࠇ ᕸ ر ᕘ Changes in the period 2025 ϋ12 ˜31 ˚ቖ Չ˼ 2026 ϋ6˜30 ˚ ᗳй Category 31 December 2025 Accrued Recovered or reversed Written back or written off Others 30 June 2026 ಂᏐϗಛ Long-term receivables 337,036.72 445,518.88 782,555.60 ࠇTotal 337,036.72 445,518.88 782,555.60 (4) ಂ Ꮠϗಛ ೌf V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 9. Long-term receivables (continued) (3) Provision for bad debt accrued, recovered or reversed in the period regarding long-term receivables (4) Actually written-off long-term receivables in the period None.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 242 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 10. Long-term equity investments ʞe ධͦൗᙑ ᚃ 10. ᛆҳ༟ 2025 ϋ 12 ˜31 ˚ ࠽ 2025 ϋ 12 ˜31 ˚ ௪ ͉ಂᄣಯᜊਗ Changes in the period ̋ҳ༟ ಯˇҳ༟ ٙ ҳ༟ฦू Չ˼ၝΥ ϗूሜ ҳ༟ఊЗ Investee Book value as at 31 December 2025 Provisions for impairment as at 31 December 2025 Increase in investment Decrease in investment Investment gains and losses recognized under equity method Adjustment of other comprehensive income ɓe ΥᐄΆุ I. Joint ventures ږ Υྫ Beijing Tongfu Innovation Industrial Investment Fund Partnership (Limited Partnership) 439,055,778.39 9,735,918.16 6,216,426.26 ʮ̡ Shanghai GMS Pharmaceutical Co., Ltd. 65,996,616.06 8,005,553.83 ࠇSub-total 505,052,394.45 9,735,918.16 14,221,980.09 ɚe ᑌᐄΆุ II. Associates Ҧ ʮ̡ Guangzhou Zhongshan Medicine Technology Co., Ltd. 33,963,097.56 532,920.65 ʮ̡ Zhongtong Aibang High Tech Co., Ltd. 29,459,965.54 -3,822,166.54 ྼุ ʮ̡ Hubei Zhongxun Medical Supplies Industrial Co., Ltd. ( ಳ̏ʕృᔼᐕ ʮ̡ ) 18,646,099.60 202,958.88 ʮ̡ Shanghai Vista Pharmaceutical Technology Co., Ltd. 11,358,446.63 -1,173,811.23 ʮ̡ Gansu Hongye Nuclear Technology Co., Ltd. 9,500,000.00 Ҧ ʮ̡ Zhongshan Yibigu New Material Technology Co., Ltd. (̀ո ʮ̡ ) 5,714,752.60 -170,134.95 ʮ̡ Jiangsu Gaotong Equipment Co., Ltd. 6,545,551.96 6,545,551.96 -1,977,870.48 Ҧ பʮ̡ Shenzhen Relicare Medical Co., Ltd. 5,108,351.48 -1,469,549.94 ࠇSub-total 120,296,265.37 6,545,551.96 -7,877,653.61 ࠇTotal 625,348,659.82 6,545,551.96 9,735,918.16 6,344,326.48
Page 244
ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 243 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 10. Long-term equity investments (continued) ʞe ධͦൗᙑ ᚃ 10. ᛆҳ༟ ᚃ ͉ಂᄣಯᜊਗ Changes in the period Չ˼ᛆूᜊਗ ږ ௪ Չ˼ 2026 ϋ 6˜30 ˚ ࠽ 2026 ϋ 6˜30 ˚ ௪ ҳ༟ఊЗ Investee Other changes in equity Declared cash dividends or profit Provision for impairment Others Book value as at 30 June 2026 Provision for impairment as at 30 June 2026 ɓe ΥᐄΆุ I. Joint ventures ږ Υྫ Beijing Tongfu Innovation Industrial Investment Fund Partnership (Limited Partnership) 435,536,286.49 ʮ̡ Shanghai GMS Pharmaceutical Co., Ltd. 16,380,700.00 57,621,469.89 ࠇSub-total 16,380,700.00 493,157,756.38 ɚe ᑌᐄΆุ II. Associates Ҧ ʮ̡ Guangzhou Zhongshan Medicine Technology Co., Ltd. 34,496,018.21 ʕΝฌԞ৷อҦஔ ʮ̡ Zhongtong Aibang High Tech Co., Ltd. 25,637,799.00 ۜ ʮ̡ Hubei Zhongxun Medical Supplies Industrial Co., Ltd. ( ಳ̏ʕృᔼᐕ ʮ̡ ) 18,849,058.48 ʮ̡ Shanghai Vista Pharmaceutical Technology Co., Ltd. 10,184,635.40 ʮ̡ Gansu Hongye Nuclear Technology Co., Ltd. 9,500,000.00 ̀ոཥɿҼ ʮ̡ Zhongshan Yibigu Electron Beam Technology Co., Ltd. (̀ո ʮ̡ ) 5,544,617.65 ʮ̡ Jiangsu Gaotong Equipment Co., Ltd. 4,567,681.48 6,545,551.96 Ҧ பʮ̡ Shenzhen Relicare Medical Co., Ltd. 3,638,801.54 ࠇSub-total 112,418,611.76 6,545,551.96 ࠇTotal 16,380,700.00 605,576,368.14 6,545,551.96
Page 245
CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 244 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 11. Other equity instrument investments ʞe ධͦൗᙑ ᚃ 11. Չ˼ᛆूʈՈҳ༟ 2025 ϋ12 ˜31 ˚ ͉ಂᄣಯᜊਗ 2026 ϋ6˜30 ˚ ٙ лϗɝ 2026 ϋ6˜30 ˚ ɝՉ˼ л 2026 ϋ6˜30 ˚ ɝՉ˼ ฦ̰ ˸ʮʪ ඎ˲Չ ɝՉ˼ Ϊ Changes in the period ̋ҳ༟ ಯˇҳ༟ ɝՉ˼ၝΥ л ɝՉ˼ၝΥ ฦ̰ Չ˼ ධͦ Item 31 December 2025 Increase in investment Decrease in investment Gains included in other comprehensive income Losses included in other comprehensive income Others 30 June 2026 Dividend income recognised in the period Accumulated gains included in other comprehensive income as at 30 June 2026 Accumulated losses included in other comprehensive income as at 30 June 2026 Reasons for designating the item as measured at fair value through other comprehensive income ʮ̡ CNNC Financial Leasing Co., Ltd. 113,412,900.00 2,822,700.00 110,590,200.00 7,094,179.26 30,590,200.00 பʮ̡ CNNC Finance Company Limited 62,932,600.00 11,414,600.00 51,518,000.00 1,216,200.00 23,358,000.00 Չ˼ Others 2,749,196.83 597.99 2,749,794.82 850,205.18 ࠇTotal 179,094,696.83 597.99 14,237,300.00 164,857,994.82 8,310,379.26 53,948,200.00 850,205.18 {
Page 246
ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 245 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 12. Investment properties (1) The investment properties measured under the cost method ʞe ධͦൗᙑ ᚃ 12. ήପ (1) ٙ ήପ ࠇ ධͦ Item Buildings and structures Total ɓe ࠽ࡡࠦI. Original book value 1. 2025 ϋ12 ˜31 ˚ 1. 31 December 2025 63,247,893.99 63,247,893.99 2. ᕘ 2. Addition for the period 47,284.71 47,284.71 (1) ̮ᒅ (1) Purchase 47,284.71 47,284.71 3. ᕘ 3. Reduction for the period 4. 2026 ϋ6˜30 ˚ 4. 30 June 2026 63,295,178.70 63,295,178.70 ɚe ұᔚ II. Accumulated depreciation 1. 2025 ϋ12 ˜31 ˚ 1. 31 December 2025 40,806,413.81 40,806,413.81 2. ᕘ 2. Addition for the period 5,167,910.47 5,167,910.47 (1) (1) Accrue 5,167,910.47 5,167,910.47 3. ᕘ 3. Reduction for the period 4. 2026 ϋ6˜30 ˚ 4. 30 June 2026 45,974,324.28 45,974,324.28 ɧe ௪ III. Impairment provision 1. 2025 ϋ12 ˜31 ˚ 1. 31 December 2025 2. ᕘ 2. Addition for the period 3. ᕘ 3. Reduction for the period 4. 2026 ϋ6˜30 ˚ 4. 30 June 2026 ̬e ࠽IV. Book value 1. ࠽1. Book value at the end of the period 17,320,854.42 17,320,854.42 2. ࠽2. Book value at the beginning of the period 22,441,480.18 22,441,480.18
Page 247
CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 246 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 12. Investment properties (continued) (2) Impairment test of the investment properties measured under the cost method There are no indications of impairment. (3) Investment properties measured at fair value None. (4) Investment properties converted and measured at fair value in the period None. (5) Investment properties without certificate of title None. 13. Fixed assets ʞe ධͦൗᙑ ᚃ 12. ήପ ᚃ (2) ٙ ر ༦f (3) ඎᅼ ήପ ೌf (4) ή ࠇ࠽ ඎ ೌf (5) ҳ ήପ ೌf 13. ༟ପ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 ༟ପ Fixed assets 3,168,452,456.61 2,946,857,545.37 ࠇTotal 3,168,452,456.61 2,946,857,545.37
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 247 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 13. Fixed assets (continued) (1) Details of fixed assets ʞe ධͦൗᙑ ᚃ 13. ༟ପ ᚃ(1) ر ࠇ ධͦ Item Buildings and structures Machinery and equipment Transport vehicles Electronic equipment Office equipment Others Total ɓe ࠽ࡡࠦI. Original book value 1. 2025 ϋ12 ˜31 ˚ 1. 31 December 2025 2,213,092,165.71 1,836,964,487.38 36,757,898.41 19,562,513.03 118,786,914.06 133,708,005.57 4,358,871,984.16 2. ᕘ 2. Addition for the period 176,853,102.04 147,921,844.25 2,945,236.62 1,206,136.36 4,002,191.17 290,493.62 333,219,004.06 (1) ᒅໄ (1) Purchase 821,606.25 34,347,325.95 1,666,755.62 898,704.36 4,002,191.17 290,493.62 42,027,076.97 (2) ʈᔷɝ (2) Transferred from construction in progress 176,031,495.79 90,947,366.30 266,978,862.09 (3) ΆุΥԻᄣ̋ (3) Additions from business combination 22,627,152.00 1,278,481.00 307,432.00 24,213,065.00 3. ᕘ 3. Reduction for the period 6,126,325.60 402,397.00 15,000.00 311,152.04 99,771.27 6,954,645.91 (1) జᄻ (1) Disposal or retirement 6,126,325.60 402,397.00 15,000.00 311,152.04 99,771.27 6,954,645.91 4. 2026 ϋ6˜30 ˚ 4. 30 June 2026 2,389,945,267.75 1,978,760,006.03 39,300,738.03 20,753,649.39 122,477,953.19 133,898,727.92 4,685,136,342.31 ɚe ұᔚ II. Accumulated depreciation 1. 2025 ϋ12 ˜31 ˚ 1. 31 December 2025 349,524,546.15 871,277,223.35 24,403,304.81 7,095,368.97 86,850,702.51 55,092,707.68 1,394,243,853.47 2. ᕘ 2. Addition for the period 32,069,378.63 68,291,248.88 1,681,652.08 961,882.72 5,992,286.65 2,354,150.66 111,350,599.62 (1) (1) Accrue 32,069,378.63 68,291,248.88 1,681,652.08 961,882.72 5,992,286.65 2,354,150.66 111,350,599.62 3. ᕘ 3. Reduction for the period 5,896,411.43 390,325.09 868.90 294,938.04 98,609.25 6,681,152.71 (1) జᄻ (1) Disposal or retirement 5,896,411.43 390,325.09 868.90 294,938.04 98,609.25 6,681,152.71 4. 2026 ϋ6˜30 ˚ 4. 30 June 2026 381,593,924.78 933,672,060.80 25,694,631.80 8,056,382.79 92,548,051.12 57,348,249.09 1,498,913,300.38 ɧe ௪ III. Impairment provision 1. 2025 ϋ12 ˜31 ˚ 1. 31 December 2025 4,148,062.54 13,550,589.72 3,918.84 68,014.22 17,770,585.32 2. ᕘ 2. Addition for the period (1) (1) Accrue 3. ᕘ 3. Reduction for the period (1) జᄻ (1) Disposal or retirement 4. 2026 ϋ6˜30 ˚ 4. 30 June 2026 4,148,062.54 13,550,589.72 3,918.84 68,014.22 17,770,585.32 ̬e ࠽IV . Book value 1. ࠽1. Book value at the end of the period 2,004,203,280.43 1,031,537,355.51 13,602,187.39 12,697,266.60 29,861,887.85 76,550,478.83 3,168,452,456.61 2. ࠽2. Book value at the beginning of the period 1,859,419,557.02 952,136,674.31 12,350,674.76 12,467,144.06 31,868,197.33 78,615,297.89 2,946,857,545.37
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 248 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 13. Fixed assets (continued) (2) Fixed assets temporarily idle None. (3) Fixed assets leased out under operating leases None. (4) Fixed assets without certificate of title ʞe ධͦൗᙑ ᚃ 13. ༟ପ ᚃ (2) ༟ପ ೌf (3) ٙ ༟ପ ೌf (4) ո ༟ପ ࠽ ͊፬Ѽପᛆ Ϊ ධͦ Item Book value Reasons for uncompleted certificate of title يBuildings and structures 74,220,536.35ί፬ଣʕ In progress يBuildings and structures 18,587,619.55 ൗ1 Note 1 يBuildings and structures 8,023,746.23 ൗ2 Note 2 يBuildings and structures 466,902.71 ൗ3 Note 3 ൗ1j ᔼ ৷อਜ͛ն ʕː ᅲ͊՟ପᛆd ٙ߅ ପᛆ͊ཀ˒ϓ̌f Note 1: The transfer of ownership of HTA (Jinan) Pharmaceutical Co., Ltd. (߅ ʮ̡ ) has not been successfully completed because the Life Sciences City Development Center in the Jinan High-Tech Zone has not yet obtained the certificate of title.
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 249 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 13. ༟ପ ᚃ (4) ո ༟ପ ᚃ ൗ2j ږ߅ ҦஔᏐ͜ பʮ̡Ϊ ͊፬ѼɺήԴ ج ପᛆᗇ f ൗ3j ߅2003 ؇ٰٰ Ӻ ৫ᒅ൯ΝЗ९ʮ ̡༟ପd༈༟ପ ɺ ࣨ ֠ f (5) ༊ ر ༦f 14. ʈ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 ʈ Construction in progress 917,538,132.98 1,012,695,641.96 ࠇTotal 917,538,132.98 1,012,695,641.96 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 13. Fixed assets (continued) (4) Fixed assets without certificate of title (continued) Note 2: Beijing Atomic High-Tech Jinhui Radiation Technology Application Co., Ltd. ( ̏ԯ பʮ ̡) is unable to obtain a certificate of title as it has not yet completed the land use certificate. Note 3: In 2003, HTA acquired the assets of the isotope corporation from China Institute of Atomic Energy, its former controlling shareholder. The land use rights for these assets are currently held by the CNNC, while the ownership certificate for the land has not yet been completed. (5) Impairment test of the fixed assets There are no indications of impairment. 14. Construction in progress
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 250 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 14. ʈ ᚃ (1) ر 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ࠽࠽ ධͦ Item Book balance Impairment Provision Book value Book balance Impairment Provision Book value ശ̏ᔼᖹʱɿཪΣൢ ͛ପਿήධͦ Project of North China pharmaceutical production base of molecular targeted diagnosis and treatment medicines 301,332,142.69 301,332,142.69 278,652,449.54 278,652,449.54 ೯ ணධͦ The construction project of the research and development and manufacturing base of radioactive sources of CIRC 289,247,092.48 289,247,092.48 254,351,743.80 254,351,743.80 ΝЗ९ᔼᖹʕːධͦ The project of Tianjin Isotope Medical Center 70,315,171.74 70,315,171.74 69,850,478.51 69,850,478.51 ๘ഽ ணධͦ The construction project of Zhongtong Yinlong (Tianjin) Sterilisation Center 47,471,424.37 47,471,424.37 31,561,308.62 31,561,308.62 ಳψΝЗ९ᔼᖹʕːධͦ The project of Huzhou Isotope Medical Center 41,290,803.39 41,290,803.39 30,882,163.68 30,882,163.68 ቍψΝЗ९ᔼᖹʕːධͦ The project of Zhengzhou Isotope Medical Center 39,755,671.90 39,755,671.90 38,068,487.74 38,068,487.74 ऎɹΝЗ९ᔼᖹʕːධͦ The project of Haikou Isotope Medical Center 33,949,518.49 33,949,518.49 32,859,275.50 32,859,275.50 ፧ධͦ The project of CNNC (Yulin) Irradiation 18,366,566.00 18,366,566.00 18,210,587.20 18,210,587.20 ΝЗ९ᔼᖹʕːධͦ The project of Changchun Isotope Medical Center 17,785,526.05 17,785,526.05 16,766,948.68 16,766,948.68 ܓ13COंబණ ணධͦ ɚಂ The high-abundance 13CO gas enrichment construction project (phase II) 12,137,296.78 12,137,296.78 861,529.65 861,529.65 ɽᝄਜ ᔼᖹ ਿήධͦ The project of HTA (Greater Bay Area) Medical Base 9,270,284.85 9,270,284.85 5,869,648.43 5,869,648.43 ජΝЗ९ᔼᖹʕːධͦ The project of Nanyang Isotope Medical Center 7,705,537.97 7,705,537.97 4,508,079.51 4,508,079.51 ፧ʕːධͦ The project of Taicang Irradiation Center 6,027,456.80 6,027,456.80 5,113,825.19 5,113,825.19 ರϪΝЗ९ᔼᖹʕːධͦ The project of Zhanjiang Isotope Medical Center 4,496,437.69 4,496,437.69 3,987,553.61 3,987,553.61 ي ͛ପᇞධͦ The project of new production line of technetium instantly labeled pharmaceuticals 4,147,130.09 4,147,130.09 4,033,015.78 4,033,015.78 ̂ΝЗ९ᔼᖹʕːධͦ The project of Nanchong Isotope Medical Center 3,802,946.77 3,802,946.77 3,076,081.00 3,076,081.00 ಥཋ 60 ፧ ༀໄҷிධͦ The renovation project of Zhangjiagang Cobalt-60 Irradiation Facilities 3,228,322.09 3,228,322.09 427,611.33 427,611.33 Չ˼ Others 7,208,802.83 7,208,802.83 213,614,854.19 213,614,854.19 ࠇTotal 917,538,132.98 917,538,132.98 1,012,695,641.96 1,012,695,641.96 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 14. Construction in progress (continued) (1) Details of construction in progress
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 251 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 14. ʈ ᚃ (2) ʈධ͉ͦ ر 2025 ϋ 12 ˜31 ˚ ͉ಂᄣ̋ ͉ಂಯˇ 2026 ϋ6˜30 ˚ Reduction for the period ༟ପ Չ˼ಯˇ ʈΤ၈ Project name 31 December 2025 Addition for the period Transfer to fixed assets Other reduction 30 June 2026 ശ̏ᔼᖹʱɿཪΣൢ ͛ପਿή ධͦ Project of North China pharmaceutical production base of molecular targeted diagnosis and treatment medicines 278,652,449.54 22,679,693.15 301,332,142.69 ೯ ணධͦ The construction project of the research and development and manufacturing base of radioactive sources of CIRC 254,351,743.80 34,895,348.68 289,247,092.48 ΝЗ९ᔼᖹʕː ධͦ The project of Tianjin Isotope Medical Center 69,850,478.51 464,693.23 70,315,171.74 ๘ഽ ணධͦ The construction project of Zhongtong Yinlong (Tianjin) Sterilisation Center 31,561,308.62 15,910,115.75 47,471,424.37 ಳψΝЗ९ᔼᖹ ʕːධͦ The project of Huzhou Isotope Medical Center 30,882,163.68 10,408,639.71 41,290,803.39 ቍψΝЗ९ᔼᖹ ʕːධͦ The project of Zhengzhou Isotope Medical Center 38,068,487.74 1,687,184.16 39,755,671.90 ऎɹΝЗ९ᔼᖹ ʕːධͦ The project of Haikou Isotope Medical Center 32,859,275.50 1,090,242.99 33,949,518.49 ፧ධͦ The project of CNNC (Yulin) Irradiation 18,210,587.20 155,978.80 18,366,566.00 ΝЗ९ᔼᖹ ʕːධͦ The project of Changchun Isotope Medical Center 16,766,948.68 1,018,577.37 17,785,526.05 ܓ13COंబ ணධͦ ɚಂ The high-abundance 13CO gas enrichment construction project (phase II) 861,529.65 11,275,767.13 12,137,296.78 ࠇTotal 772,064,972.92 99,586,240.97 871,651,213.89 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 14. Construction in progress (continued) (2) Changes in major construction in progress in the period
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 252 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 14. ʈ ᚃ (2) ʈධ͉ͦ ᚃ ཫၑᅰ ҳɝЦ ཫၑˢԷ (%) ʈ ܓ ༟͉ʷ ᕘ ࢹ ᕘ ༟͉ ʷଟ(%)Ը๕ ʈΤ၈ Project name Budget Proportion of accumulated project investment in budget (%) Project progress Accumulated interest capitalized Including: interest capitalized in the period Interest capitalization rate in the period (%) Sources of fund ശ̏ᔼᖹʱɿཪΣ ͛ପਿή ධͦ Project of North China pharmaceutical production base of molecular targeted diagnosis and treatment medicines 663,684,800.00 79.78 79.78 17,134,799.06 3,167,164.80 2.88 Іᘪe൲ಛ Self-financing, loans ೯ ணධͦ The construction project of the research and development and manufacturing base of radioactive sources of CIRC 691,893,800.00 73.74 73.74 14,010,207.87 3,705,440.10 3.00 Іᘪe൲ಛ Self-financing, loans ΝЗ९ᔼᖹ ʕːධͦ The project of Tianjin Isotope Medical Center 93,771,400.00 75.50 98.00 2,364,629.85 456,389.30 2.10 Іᘪe൲ಛ Self-financing, loans ๘ഽ ணධͦ The construction project of Zhongtong Yinlong (Tianjin) Sterilisation Center 146,651,400.00 35.00 35.00 298,073.65 283,374.56 2.70 Іᘪe൲ಛ Self-financing, loans ಳψΝЗ९ᔼᖹ ʕːධͦ The project of Huzhou Isotope Medical Center 68,454,500.00 60.53 60.53 Іᘪ Self-financing ቍψΝЗ९ᔼᖹ ʕːධͦ The project of Zhengzhou Isotope Medical Center 68,861,100.00 57.73 57.73 90,197.87 22,557.28 2.83 Іᘪe൲ಛ Self-financing, loans ऎɹΝЗ९ᔼᖹ ʕːධͦ The project of Haikou Isotope Medical Center 93,962,700.00 36.13 36.13 29,550.18 29,491.28 2.85 Іᘪe൲ಛ Self-financing, loans ፧ධͦ The project of CNNC (Yulin) Irradiation 30,734,100.00 68.37 76.13 Іᘪ Self-financing ΝЗ९ᔼᖹ ʕːධͦ The project of Changchun Isotope Medical Center 40,577,300.00 48.41 98.00 141,324.47 67,127.11 2.75 Іᘪe൲ಛ Self-financing, loans ܓ13COंబ ணධͦ ɚಂ The high-abundance 13CO gas enrichment construction project (phase II) 362,055,800.00 3.35 3.35 Іᘪ Self-financing ࠇTotal 2,260,646,900.00 { { 34,068,782.95 7,731,544.43 { { V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 14. Construction in progress (continued) (2) Changes in major construction in progress in the period (continued)
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 253 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 14. ʈ ᚃ (3) ʈಯ ر ೌf (4) ༊ ر ༦f V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 14. Construction in progress (continued) (3) Impairment provision for construction in progress in the period None. (4) Impairment test of the construction in progress There are no indications of impairment.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 254 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 15. Դ͜ᛆ༟ପ (1) ر ࠇ ධͦ Item Buildings and structures Machinery and equipment Land Total ɓe ࠽ࡡࠦI. Original book value 1. 2025 ϋ12 ˜31 ˚ 1. 31 December 2025 132,678,139.21 5,924,162.31 4,039,391.18 142,641,692.70 2. ᕘ 2. Addition for the period 2,933,072.87 2,933,072.87 (1) ॡ༣ᄣ̋ (1) Increase in leases 2,933,072.87 2,933,072.87 3. ᕘ 3. Reduction for the period 183,022.05 1,440,707.96 1,623,730.01 (1) ஈໄ (1) Disposal 183,022.05 1,440,707.96 1,623,730.01 4. 2026 ϋ6˜30 ˚ 4. 30 June 2026 135,428,190.03 4,483,454.35 4,039,391.18 143,951,035.56 ɚe ұᔚ II. Accumulated depreciation 1. 2025 ϋ12 ˜31 ˚ 1. 31 December 2025 51,942,775.77 3,460,701.55 2,234,390.36 57,637,867.68 2. ᕘ 2. Addition for the period 15,201,076.26 372,708.24 228,584.16 15,802,368.66 (1) (1) Accrue 15,201,076.26 372,708.24 228,584.16 15,802,368.66 3. ᕘ 3. Reduction for the period 173,121.73 581,685.88 754,807.61 (1) ஈໄ (1) Disposal 173,121.73 581,685.88 754,807.61 4. 2026 ϋ6˜30 ˚ 4. 30 June 2026 66,970,730.30 3,251,723.91 2,462,974.52 72,685,428.73 ɧe ௪ III. Impairment provision 1. 2025 ϋ12 ˜31 ˚ 1. 31 December 2025 2. ᕘ 2. Addition for the period (1) (1) Accrue 3. ᕘ 3. Reduction for the period (1) ஈໄ (1) Disposal 4. 2026 ϋ6˜30 ˚ 4. 30 June 2026 ̬e ࠽IV. Book value 1. 2026 ϋ6˜30 ˚ ࠽ 1. Book value as at 30 June 2026 68,457,459.73 1,231,730.44 1,576,416.66 71,265,606.83 2. 2025 ϋ12 ˜31 ˚ ࠽ 2. Book value as at 31 December 2025 80,735,363.44 2,463,460.76 1,805,000.82 85,003,825.02 (2) ر ༦f V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 15. Right-of-use assets (1) Details of right-of-use assets (2) Impairment test of the right-of-use assets There are no indications of impairment.
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 255 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑᚃ 16. ೌҖ༟ପ(1) ࠇ ධͦ Item Software Land use right Patent Non-patented technology Customer relations Others Total ɓe ࠽ࡡࠦI. Original book value 1. 2025 ϋ12 ˜31 ˚ 1. 31 December 2025 84,365,548.68 400,806,710.08 80,253,220.95 121,664,573.03 26,330,000.00 16,113,208.37 729,533,261.11 2. ᕘ 2. Addition for the period 1,303,098.32 8,200,000.00 266,845.28 7,001,000.00 16,770,943.60 (1) ᒅໄ (1) Purchase 1,117,248.32 266,845.28 1,384,093.60 (2) ೯ (2) Internal research and development (3) ΆุΥԻᄣ̋ (3) Increase in business combinations 185,850.00 8,200,000.00 7,001,000.00 15,386,850.00 3. ᕘ 3. Reduction for the period (1) ஈໄ (1) Disposal 4. 2026 ϋ6˜30 ˚ 4. 30 June 2026 85,668,647.00 400,806,710.08 88,453,220.95 121,931,418.31 33,331,000.00 16,113,208.37 746,304,204.71 ɚe ᛅቖ II. Accumulated amortization 1. 2025 ϋ12 ˜31 ˚ 1. 31 December 2025 48,121,393.83 48,727,295.57 31,773,211.44 30,248,901.78 13,136,315.32 13,998,415.97 186,005,533.91 2. ᕘ 2. Addition for the period 4,849,301.09 4,392,645.86 3,511,144.94 4,063,880.33 550,876.61 238,420.09 17,606,268.92 (1) (1) Accrue 4,849,301.09 4,392,645.86 3,511,144.94 4,063,880.33 550,876.61 238,420.09 17,606,268.92 3. ᕘ 3. Reduction for the period (1) ஈໄ (1) Disposal 4. 2026 ϋ6˜30 ˚ 4. 30 June 2026 52,970,694.92 53,119,941.43 35,284,356.38 34,312,782.11 13,687,191.93 14,236,836.06 203,611,802.83 ɧe ௪ III. Impairment provision 1. 2025 ϋ12 ˜31 ˚ 1. 31 December 2025 10,838,428.59 10,838,428.59 2. ᕘ 2. Addition for the period (1) (1) Accrue 3. ᕘ 3. Reduction for the period (1) ஈໄ (1) Disposal 4. 2026 ϋ6˜30 ˚ 4. 30 June 2026 10,838,428.59 10,838,428.59 ̬e ࠽IV. Book value 1. ࠽1. Book value at the end of the period 32,697,952.08 347,686,768.65 53,168,864.57 87,618,636.20 8,805,379.48 1,876,372.31 531,853,973.29 2. ࠽2. Book value at the beginning of the period 36,244,154.85 352,079,414.51 48,480,009.51 91,415,671.25 2,355,256.09 2,114,792.40 532,689,298.61 V. NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 16. Intangible assets (1) Details of intangible assets
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 256 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 16. ೌҖ༟ପ ᚃ (1) ᚃ ͉ಂ͋ஷཀʮ̡ʫ ೌҖ༟ପ ˢ Է0%f (2) ᅰ ኽ༟๕ ೌf (3) ɺ ήԴ͜ᛆ ೌf (4) ༊ ر ༦f V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 16. Intangible assets (continued) (1) Details of intangible assets (continued) The proportion of intangible assets arising from internal research and development at the end of the period to balance of intangible assets is 0%. (2) Data resources recognized as intangible assets None. (3) Land use right without certificate of title None. (4) Impairment test of the intangible assets There are no indications of impairment.
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 257 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 17. ਠᚑ (1) ࠽ࡡ ͉ಂᄣ̋ ͉ಂಯˇ Addition for the period Reduction for the period 2025 ϋ12 ˜31 ˚ ΆุΥԻҖϓ Չ˼ ஈໄ Չ˼ 2026 ϋ6˜30 ˚ ҳ༟ఊЗΤ၈ Investee name 31 December 2025 As a result of business combination Others Disposal Others 30 June 2026 ྼᏨʈ ʮ̡ Xian Zhanshi Testing Engineering Co., Ltd. 50,761,915.21 50,761,915.21 Ҧ ʮ̡ Ningbo Junan Pharmaceutical Technology Co., Ltd. 34,410,199.15 34,410,199.15 䁩ᔮʈᏨ ʮ̡ Hunan Huifeng Engineering Detection Co., Ltd. 22,031,229.24 22,031,229.24 ۾ ʮ̡ Shenzhen Zhonghe Headway Bio-Sci & Tech Co., Ltd. 4,585,833.21 4,585,833.21 Ҧ ʮ̡ Pet-Module (Beijing) Co., Ltd. 3,794,761.28 3,794,761.28 ശੰ ʮ̡ Zhangjiagang CNNC Huakang Radiation Co., Ltd. 1,084,541.87 1,084,541.87 ̏ԯ ʮ̡ Zhonghe Lixin (Beijing) Technology Co., Ltd. 353,548.64 353,548.64 ࠇTotal 94,990,799.36 22,031,229.24 117,022,028.60 (2) ௪ ͉ಂᄣ̋ ͉ಂಯˇ Addition for the period Reduction for the period 2025 ϋ 12 ˜31 ˚ Չ˼ ஈໄ Չ˼ 2026 ϋ 6˜30 ˚ ҳ༟ఊЗΤ၈ Investee name 31 December 2025 Accrued Others Disposal Others 30 June 2026 Ҧ ʮ̡ Ningbo Junan Pharmaceutical Technology Co., Ltd. 17,585,218.81 17,585,218.81 ࠇTotal 17,585,218.81 17,585,218.81 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 17. Goodwill (1) Original value of goodwill (2) Impairment Provision for goodwill
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 258 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 18. ව (1) ༟ପ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ༟ପ༟ପ ධͦ Item Deductible temporary differences Deferred income tax assets Deductible temporary differences Deferred income tax assets ཫ൬͜ Accrued expenses 1,416,258,713.13 225,048,063.98 1,385,469,796.21 219,597,318.72 ௪ Credit impairment provision 325,592,323.77 58,897,366.95 292,245,471.86 52,744,935.61 ௪ Asset impairment provision 121,475,987.47 26,518,443.78 120,511,555.17 27,604,212.90 ໄ൬͜ Decommissioning costs 121,377,748.06 18,546,059.26 117,324,276.52 19,047,024.09 ව Lease liabilities 89,789,139.31 17,284,481.67 80,521,888.17 16,505,563.65 п Government grants 64,694,563.15 13,421,391.16 63,245,331.29 13,380,894.18 ཫʈ༟ Accrued salaries 29,444,863.68 5,617,754.17 55,404,152.16 11,343,878.27 ᄻ๕ஈໄ൬ Waste source disposal costs 65,408,487.99 9,811,273.20 74,729,029.83 11,209,354.47 ೯ධͦ༟͉ʷึ ମ Tax and accounting differences relating to the capitalisation of R&D projects 8,266,152.74 1,239,922.91 8,266,152.74 1,239,922.91 ࠽Appraised impairment 53,098.67 7,964.80 55,268.87 8,290.33 ࠇTotal 2,242,361,077.97 376,392,721.88 2,197,772,922.82 372,681,395.13 (2) ව 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 වව ධͦ Item Taxable temporary difference Deferred income tax liabilities Taxable temporary difference Deferred income tax liabilities ٙ ፄ༟ପʮʪ ᜊਗ Changes in the fair value of other financial assets included in other comprehensive income 53,097,994.82 13,274,498.71 67,334,696.83 16,833,674.21 Դ͜ᛆ༟ପ Right-of-use assets 89,322,880.84 16,865,265.54 81,790,923.59 16,541,295.15 ࠽Appraised appreciation 58,504,735.33 8,775,710.30 41,537,395.54 6,195,202.92 ༟ପໄ൬ Decommissioning costs of fixed assets 18,911,995.17 2,575,540.06 19,218,119.41 3,724,875.76 ࠇTotal 219,837,606.16 41,491,014.61 209,881,135.37 43,295,048.04 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 18. Deferred income tax assets and deferred income tax liabilities (1) Deferred income tax assets not offset (2) Deferred income tax liabilities not offset
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 259 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 18. ව ᚃ (3) ٙ ࠋא ව 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ༟ପձ ᕘ ༟ වቱᕘ ༟ପձ ᕘ වቱᕘ ධͦ Item Mutually offset amount of deferred income tax assets and liabilities Balance of deferred income tax assets or liabilities after offsetting Mutually offset amount of deferred income tax assets and liabilities Balance of deferred income tax assets or liabilities after offsetting ༟ପ Deferred income tax assets 32,717,916.12 343,674,805.76 37,092,387.46 335,589,007.67 ව Deferred income tax liabilities 32,717,916.12 8,781,951.70 37,092,387.46 6,202,660.58 (4) ༟ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 ମ Deductible temporary differences 53,344,075.49 53,686,684.57 ϔᑦฦ Deductible losses 309,450,226.16 409,626,255.80 ࠇTotal 362,794,301.65 463,312,940.37 (5) ༟ Ցಂ ࿚Ї 2026 ϋ 6 ˜ 30 ɛ͏ ࿆309,450,226.16 ʩ 2036 ϋՑಂf V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 18. Deferred income tax assets and deferred income tax liabilities (continued) (3) Deferred income tax assets or liabilities presented by net amount after offsetting (4) Breakdown of unrecognised deferred income tax assets (5) Deductible losses of unrecognised deferred income tax assets will become due in the following years As of 30 June 2026, the Group had deductible losses of approximately RMB309,450,226.16 available for set-off against future profits, which will expire in 2036.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 260 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 19. ٙ ༟ପ 2026 ϋ6˜30 ˚ 30 June 2026 ر ධͦ Item Book balance Book value Restricted type Restricted situation ږMonetary funds 12,639,751.65 12,639,751.65ᗇ Guarantee ږ Margin Ꮠϗሪಛ Receivables 26,193,102.83 24,098,295.92ץ Pledge ଣ Factoring ༟ପ Fixed assets 264,324,027.73 246,062,005.21ץת Mortgage ൲ಛ Mortgage loans ೌҖ༟ପ Intangible assets 37,623,355.00 32,384,114.72ץת Mortgage ൲ಛ Mortgage loans ʈ Construction in progress ࠇTotal 340,780,237.21 315,184,167.50 { { 2025 ϋ12 ˜31 ˚ 31 December 2025 ر ධͦ Item Book balance Book value Restricted type Restricted situation ږMonetary funds 26,704,124.92 26,704,124.92ഐ Guarantee, frozen ږ Margin and frozen capital Ꮠϗሪಛ Receivables 26,791,438.78 23,411,040.46ץ Pledge ଣ Factoring ༟ପ Fixed assets 107,293,039.13 90,893,857.27ץת Mortgage ൲ಛ Mortgage loans ೌҖ༟ପ Intangible assets 37,623,355.00 33,425,482.66ץת Mortgage ൲ಛ Mortgage loans ʈ Construction in progress 116,093,056.95 116,093,056.95൲ಛ ࠇTotal 314,505,014.78 290,527,562.26 { { V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 19. Assets with restricted ownership and rights of use
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 261 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 20. Short-term borrowings (1) Classification of short-term borrowings (2) Overdue short-term borrowings not yet repaid None. 21. Bills payable The total amount of bills payable that were due but unpaid at the end of the period was RMB0. 22. Payables ʞe ධͦൗᙑ ᚃ 20. ಛ (1) ಛʱᗳ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ಛᗳй Types of borrowings 30 June 2026 31 December 2025 ಛ Pledged borrowings 18,000,000.00 20,338,908.47 ಛ Guaranteed borrowings 6,802,361.11 2,001,375.00 ಛ Credit borrowings 892,138,224.48 833,899,157.16 ࠇTotal 916,940,585.59 856,239,440.63 (2) ಂ ಛ ೌf 21. Ꮠ˹ୃኽ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ୃኽ၇ᗳ Classification of bills 30 June 2026 31 December 2025 гිୃ Bank acceptance bills 4,405,000.00 13,183,000.00 ࠇTotal 4,405,000.00 13,183,000.00 Ꮠ˹ୃ ɛ͏࿆ 0ʩf 22. Ꮠ˹ሪಛ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 1ϋ˸ʫ ў1ϋ Within 1 year (including 1 year) 454,092,754.34 475,207,855.87 1-2 ϋ 1 to 2 years 171,043,701.53 163,847,345.49 2-3 ϋ 2 to 3 years 34,361,967.30 47,811,915.79 3ϋ˸ɪ Over 3 years 5,990,295.42 18,967,360.70 ࠇTotal 665,488,718.59 705,834,477.85
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 262 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 23. ව 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 ᔼᐕண௪ Nuclear medical equipment 334,124,163.77 329,188,402.11 ๕ʿᏐ͜ Radioactive sources and application 89,989,309.86 112,366,330.93 ᖹ Nuclear medicines 31,166,840.14 21,806,030.68 ፧Ꮠ͜ Irradiation application 10,556,029.49 3,471,354.91 Չ˼ุਕ Other businesses 74,124,758.84 60,162,732.66 ࠇTotal 539,961,102.10 526,994,851.29 24. Ꮠ˹ᔖʈᑚཇ (1) Ꮠ˹ᔖʈᑚཇʱᗳ 2025 ϋ 12 ˜31 ˚ ͉ಂᄣ̋ ͉ಂಯˇ 2026 ϋ 6˜30 ˚ ධͦ Item 31 December 2025 Addition for the period Reduction for the period 30 June 2026 ಂᑚཇ Short-term remuneration 180,096,320.17 446,122,640.12 517,184,632.67 109,034,327.62 ၅л Ñ ྌ Post-employment benefits – Defined contribution plan 5,611,267.03 73,320,686.80 71,984,080.40 6,947,873.43 ᗘৗ၅л Termination benefits 2,777,741.78 2,777,741.78 ٙ Չ˼၅л Other benefits due within one year 2,762,000.00 817,000.00 803,000.00 2,776,000.00 ࠇTotal 188,469,587.20 523,038,068.70 592,749,454.85 118,758,201.05 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 23. Contract liabilities 24. Remuneration payable to employees (1) Classification of remuneration payable to employees
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 263 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 24. Ꮠ˹ᔖʈᑚཇ ᚃ (2) ಂᑚཇ 2025 ϋ 12 ˜31 ˚ ͉ಂᄣ̋ ͉ಂಯˇ 2026 ϋ 6˜30 ˚ ධͦ Item 31 December 2025 Addition for the period Reduction for the period 30 June 2026 ൨ ձ൨ Salaries, bonuses, allowances and subsidies 159,523,825.97 322,414,474.83 396,334,491.11 85,603,809.69 ᔖʈ၅л൬ Staff welfare payments 28,325,217.89 28,325,217.89 ᎈ൬ Social insurance premiums 3,093,936.03 31,015,145.31 30,918,091.49 3,190,989.85 ᎈ൬ Including: medical insurance premium 3,030,745.56 29,125,396.16 29,041,386.10 3,114,755.62 ᎈ൬ Industrial injury insurance premium 63,190.47 1,603,561.69 1,591,808.45 74,943.71 ᎈ൬ Maternity insurance premium 286,187.46 284,896.94 1,290.52 ږHousing provident fund 579,810.64 38,358,011.10 38,200,125.56 737,696.18 ʈึ൬ձᔖʈ ԃ൬ Labor union expenses and staff education expenses 5,040,778.12 6,853,921.21 7,329,687.35 4,565,011.98 ಂ੭ᑚॹා Short-term paid absences 3,120.00 3,120.00 Չ˼ಂᑚཇ Others Short-term remuneration 11,857,969.41 19,152,749.78 16,073,899.27 14,936,819.92 ࠇTotal 180,096,320.17 446,122,640.12 517,184,632.67 109,034,327.62 (3) ྌ 2025 ϋ 12 ˜31 ˚ ͉ಂᄣ̋ ͉ಂಯˇ 2026 ϋ 6˜30 ˚ ධͦ Item 31 December 2025 Addition for the period Reduction for the period 30 June 2026 ᎈ Basic pension insurance 3,818,966.55 51,828,562.06 51,569,089.32 4,078,439.29 ᎈ൬ Unemployment insurance premium 130,637.73 2,034,814.94 2,024,489.19 140,963.48 ᖮ൬ Corporate annuity contributions 1,661,662.75 19,457,309.80 18,390,501.89 2,728,470.66 ࠇTotal 5,611,267.03 73,320,686.80 71,984,080.40 6,947,873.43 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 24. Remuneration payable to employees (continued) (2) Short-term remuneration (3) Defined contribution plan
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 264 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 24. Ꮠ˹ᔖʈᑚཇ ᚃ (3) ྌ ᚃ ൗj ͉ණྠΣᔖʈ ܓ ˸ʿᔖʈ ᔖʈ ྌe ᎈ ʮጐ ྌf͉ණྠ ቇ͜ਿʿ ൬ଟΣਿ͉ቮϼ ྌЪ̈Զ ᔖʈ ˢԷΣ ྌԶಛf ᔖʈ ϞᛆίՉ͍੬ৗ ৗ; ֛ f ͉ණྠ͵Σʊৗ eಂৗ ᕘ ࠇ ྌɗ͟ ͉ණྠ၍ଣԨ͟ ږ ࠇ ʿ ᔖʈϞᛆԮաո ቮ ֛ ʿ ᔼᐕ၅ ྌ͊ண ྌ༟ପdΪ ྌ༟ପ eԶಛ˥ א ࣘ ᚣf V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 24. Remuneration payable to employees (continued) (3) Defined contribution plan (continued) Note: The Group provides employees with remuneration, annual performance bonuses and employee benefits, including retirement benefit plan, medical and work injury insurance plan, and housing provident fund plan for employees. The Group makes contributions to the basic pension insurance plan based on the applicable standards and rates set by government authorities, at a certain percentage of the employees ’ salaries. Employees of these entities are entitled to receive pension from the aforementioned retirement plan according to certain standards upon normal retirement. The Group also provides fixed retirement benefits (the Plan) to retired personnel and current retirees. The Plan is managed by the Group and funded by the Group ’s working capital. Under the Plan, the retirees and employees are entitled to fixed supplemental post- retirement pension benefits, defined death benefits and supplemental post-retirement medical benefits. There are no Plan assets and therefore no information on the market value, contribution level or material surplus or shortfall of the Plan assets can be disclosed.
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 265 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 25. Ꮠʹ൬ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 Corporate income tax 66,617,268.70 79,916,162.27 Value-added tax 56,952,849.02 68,507,353.67 ପ Property taxes 2,893,496.33 3,817,177.29 ண Urban maintenance and construction tax 2,854,799.08 4,269,742.53 Individual income tax 2,244,423.96 15,007,422.28 ̋ ўή˙ ̋ Education surcharge (including local education surcharge) 2,118,054.14 3,073,878.47 ɺήԴ͜ Tax on land use 429,984.44 549,867.36 Չ˼൬ Other tax 1,171,940.54 1,983,484.62 ࠇTotal 135,282,816.21 177,125,088.49 26. Չ˼Ꮠ˹ಛ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 л Dividends payable 185,162,419.11 16,894,778.36 Չ˼Ꮠ˹ಛ Other payables 2,618,989,932.30 2,696,667,198.57 ࠇTotal 2,804,152,351.41 2,713,561,976.93 (1) л 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 л Dividends on ordinary shares 185,162,419.11 16,894,778.36 ࠇTotal 185,162,419.11 16,894,778.36 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 25. Tax payable 26. Other payables (1) Dividends payable
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 266 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 26. Չ˼Ꮠ˹ಛ ᚃ (2) Չ˼Ꮠ˹ಛ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ሯ Fund nature 30 June 2026 31 December 2025 ਕ൬ Promotional service fees payable 1,760,372,775.30 1,836,712,904.09 ږץGuarantees and deposits payable 406,198,083.42 459,082,050.68 ண௪ʈಛ Equipment engineering payment 109,815,872.38 43,067,498.72 ᄻ๕ஈໄ Waste source disposal 75,460,657.43 74,729,029.83 ˕˹ Factoring repayment pending 24,475,347.94 39,677,100.00 ਕ൬ Service charges for installation, maintenance and other services 23,926,617.00 ፧൬ Irradiation fees 21,633,237.64 7,564,401.52 ᛆҳ༟ಛ Payables for long-term equity investments 20,000,000.00 ˾ϔᔖʈಛධ Withholding employee payments 12,335,171.59 5,450,533.80 ൬ Party building funds 9,889,297.98 8,254,702.03 ږTax late payment penalties payable 83,521,942.84 Չ˼ Others 154,882,871.62 138,607,035.06 ࠇTotal 2,618,989,932.30 2,696,667,198.57 27. ව 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 ಛ Long-term borrowings due within one year 34,624,232.88 40,053,467.18 ව Lease liabilities due within one year 26,330,418.94 27,523,951.74 ࢹBond interests due within one year 7,937,500.00 2,281,250.00 ಂ Ꮠ˹ಛ Long-term payables due within one year 2,890,885.11 2,447,549.56 ࠇTotal 71,783,036.93 72,306,218.48 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 26. Other payables (continued) (2) Other payables 27. Non-current liabilities due within one year
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 267 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 28. ಛ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ಛᗳй Types of borrowings 30 June 2026 31 December 2025 ಛ Mortgaged borrowings 69,087,388.74 47,714,131.29 ಛ Guaranteed borrowings 124,470,951.16 122,236,731.29 ಛ Credit borrowings 1,203,166,678.78 1,077,387,356.88 ࠇTotal 1,396,725,018.68 1,247,338,219.46 ൗj މ 1.800%~4.285%f 29. Ꮠ˹වՎ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 24 Ν፧K1 24 Tongfu K1 (24 Ν፧K1) 499,662,526.07 499,538,137.20 ࠇTotal 499,662,526.07 499,538,137.20 30. ව 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 ॡ༣˹ಛᕘ Lease payment 76,358,889.63 87,816,000.36 ፄ༟൬͜ Less: Unrecognized financing expenses 4,153,414.80 5,381,991.64 ʱᗳЇɓϋʫՑ ව Reclassified to non-current liabilities due within one year 26,330,418.94 27,523,951.74 වଋᕘ Net lease liabilities 45,875,055.89 54,910,056.98 31. ಂᏐ˹ಛ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 ಂᏐ˹ಛ Long-term payables 11,487,272.19 13,233,707.17 ਖ਼ධᏐ˹ಛ Special payables 57,430,514.29 59,441,080.32 ࠇTotal 68,917,786.48 72,674,787.49 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 28. Long-term borrowings Note: The interest rate range for long-term borrowings is 1.800% ~ 4.285%. 29. Bonds payable 30. Lease liabilities 31. Long-term payables
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 268 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 32. ಂᏐ˹ᔖʈᑚཇ (1) ಂᏐ˹ᔖʈᑚཇʱ ᗳ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 ֛ ව Post-employment benefits – net liabilities of defined benefit plans 60,474,781.76 53,882,781.76 ࠇTotal 60,474,781.76 53,882,781.76 (2) ༟ପ ˴ ၚၑண 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 ұତଟ Discount rate 2.25% 2.25% ϋᕎᔖଟ Annual turnover rate50 ๋ ў j 2.50% 50 ๋j7.00% 5.00% Over 50 years old (inclusive): 2.50% Under 50 years old: 7.00% ϥɳଟ Mortalityᎈุ ڌ 2025)Ñ ቮϼᗳุਕ ڌ ᎈุ ڌ 2010-2013)Ñ ቮϼᗳุਕ ڌ China Life Insurance Industry Experience Life Table (2025) - Pension Business Table for Men and Women China Life Insurance Industry Experience Life Table (2010- 2013) - Pension Business Table for Men and Women ଟ Annual growth rate of supplementary medical benefits 6.00% 6.00% V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 32. Long-term remuneration payable to employees (1) Classification of long-term remuneration payable to employees (2) Key actuarial assumptions used for defined benefit plans at the balance sheet date
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 269 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 33. ව 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚Ϊ ධͦ Item 30 June 2026 31 December 2025 Reason ໄ൬͜ Decommissioning costs 176,608,097.85 172,772,151.55ూ ່ਕ Bearing the decommissioning costs of fixed assets and environmental restoration obligations ࠇTotal 176,608,097.85 172,772,151.55 { 34. ϗू 2025 ϋ 12 ˜31 ˚ ͉ಂᄣ̋ ͉ಂಯˇ 2026 ϋ 6˜30Ϊ ධͦ Item 31 December 2025 Addition for the period Reduction for the period 30 June 2026 Reason п Government grants 178,824,553.83 12,949,800.00 11,938,165.04 179,836,188.79 п Government grants ࠇTotal 178,824,553.83 12,949,800.00 11,938,165.04 179,836,188.79 { 35. ͉ ͉ಂᜊਗᄣಯ +e- Increase/decrease in the period (+, -) 2025 ϋ12 ˜31 ˚ࠇ2026 ϋ6˜30 ˚ ධͦ Item 31 December 2025 Issuance of new shares Bonus shares Shares transferred from surplus reserve Others Sub-total 30 June 2026 ΅ᐼᕘ Total number of shares 319,874,900.00 319,874,900.00 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 33. Estimated liabilities 34. Deferred income 35. Share capital
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 270 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 36. ͊ʱৣлᆗ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 ɪϋ͋͊ʱৣ лᆗ Undistributed profit as at the end of the previous year before adjustment 2,471,388,595.64 2,279,291,223.44 ͊ʱৣлᆗ ᅰ ሜᄣ+d ሜಯ- Total undistributed profit at the beginning of the year after adjustment (increase +, decrease -) ͊ʱৣлᆗ Undistributed profit at the beginning of the year after adjustment 2,471,388,595.64 2,279,291,223.44 ͎ʮ̡ ଋлᆗ Add: Net profit attributable to the owners of the parent company for the period 158,994,265.35 316,752,620.73 л Less: Dividends on ordinary shares payable 72,419,677.35 124,655,248.53 2026 ϋ6˜30 ˚ቱᕘ Balance as at 30 June 2026 2,557,963,183.64 2,471,388,595.64 37. ᐄุϗɝeᐄุϓ͉ (1) ᐄุϗɝձᐄุϓ͉ ر 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ January to June in 2026 January to June in 2025 ϗɝ ϓ͉ ϗɝ ϓ͉ ධͦ Item Revenue Cost Revenue Cost ˴ᐄุਕ Principal businesses 2,984,106,697.71 1,508,094,647.24 2,857,763,695.64 1,383,860,183.88 Չ˼ุਕ Other businesses 9,719,832.21 5,630,209.22 10,134,018.81 1,314,895.39 ࠇTotal 2,993,826,529.92 1,513,724,856.46 2,867,897,714.45 1,385,175,079.27 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 36. Undistributed profits 37. Operating revenue and operating cost (1) Details of operating revenue and operating cost
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 271 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 37. ᐄุϗɝeᐄุϓ͉ ᚃ(2) ࢹڦ ๕ʿᏐ͜ ፧Ꮠ͜ Nuclear medicines Radioactive source and application Irradiation application ᐄุϗɝ ᐄุϓ͉ ᐄุϗɝ ᐄุϓ͉ ᐄุϗɝ ᐄุϓ͉ ΥΝʱᗳ Contract classification Operating revenue Operating cost Operating revenue Operating cost Operating revenue Operating cost ɓe ۨI. Business type 1,727,976,216.97 594,605,939.55 357,073,879.42 183,391,155.91 96,657,119.09 52,292,053.37 ᖹ Including: Nuclear medicines 1,727,976,216.97 594,605,939.55 ๕ʿᏐ͜ Radioactive sources and application 357,073,879.42 183,391,155.91 ፧Ꮠ͜ Irradiation application 96,657,119.09 52,292,053.37 ᔼᐕༀ௪ Nuclear medical equipment Չ˼ุਕ Other businesses ɚe ග ʱᗳ II. Classification by time of transfer of goods 1,727,976,216.97 594,605,939.55 357,073,879.42 183,391,155.91 96,657,119.09 52,292,053.37 ᓃᔷᜫ Including: Transfer at a point in time 1,727,976,216.97 594,605,939.55 286,476,649.34 132,786,394.91 92,495,537.19 50,666,621.56 ʫᔷᜫ Transfer at a given time 70,597,230.08 50,604,761.00 4,161,581.90 1,625,431.81 ࠇTotal 1,727,976,216.97 594,605,939.55 357,073,879.42 183,391,155.91 96,657,119.09 52,292,053.37 V. NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 37. Operating revenue and operating cost (continued) (2) Details of operating revenue and operating cost
Page 273
CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 272 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 37. ᐄุϗɝeᐄุϓ͉ ᚃ(2) ᚃ ࠇ Nuclear medical equipment Other businesses Total ᐄุϗɝ ᐄุϓ͉ ᐄุϗɝ ᐄุϓ͉ ᐄุϗɝ ᐄุϓ͉ ΥΝʱᗳ Contract classification Operating revenue Operating cost Operating revenue Operating cost Operating revenue Operating cost ɓe ۨI. Business type 363,541,300.08 281,158,325.26 448,578,014.36 402,277,382.37 2,993,826,529.92 1,513,724,856.46 ᖹ Including: Nuclear medicines 1,727,976,216.97 594,605,939.55 ๕ʿᏐ͜ Radioactive sources and application 357,073,879.42 183,391,155.91 ፧Ꮠ͜ Irradiation application 96,657,119.09 52,292,053.37 ᔼᐕༀ௪ Nuclear medical equipment 363,541,300.08 281,158,325.26 363,541,300.08 281,158,325.26 Չ˼ุਕ Other businesses 448,578,014.36 402,277,382.37 448,578,014.36 402,277,382.37 ɚe ගʱ ᗳ II. Classification by time of transfer of goods 363,541,300.08 281,158,325.26 448,578,014.36 402,277,382.37 2,993,826,529.92 1,513,724,856.46 ᓃᔷᜫ Including: Transfer at a point in time 185,547,593.32 153,411,903.17 448,578,014.36 402,277,382.37 2,741,074,011.18 1,333,748,241.56 ʫᔷᜫ Transfer at a given time 177,993,706.76 127,746,422.09 252,752,518.74 179,976,614.90 ࠇTotal 363,541,300.08 281,158,325.26 448,578,014.36 402,277,382.37 2,993,826,529.92 1,513,724,856.46 V. NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 37. Operating revenue and operating cost (continued) (2) Details of operating revenue and operating cost (continued)
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 273 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 38. ቖਯ൬͜ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ ධͦ Item January to June in 2026 January to June in 2025 ਕ൬ Promotion service fee 437,980,827.80 501,022,224.81 ᔖʈᑚཇ Employee remuneration 56,083,712.59 58,599,147.30 ุਕ൬ Business expenses 3,837,525.90 5,761,766.26 ൬ Travelling expenses 5,906,400.46 6,264,308.50 ұᔚᛅቖ൬ Depreciation and amortization 2,990,673.06 3,922,346.49 ึᙄ൬ Conference expenses 2,602,245.20 4,580,575.05 Չ˼ Others 18,894,736.41 21,741,554.09 ࠇTotal 528,296,121.42 601,891,922.50 39. ၍ଣ൬͜ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ ධͦ Item January to June in 2026 January to June in 2025 ᔖʈᑚཇ Employee remuneration 190,789,210.08 184,708,477.61 ұᔚ൬ Depreciation 21,945,860.05 25,984,229.83 ໌ሗʕʧዚ൬ Expenses on engaging agencies 13,380,967.28 14,966,670.71 ุ൬ Property fees 6,415,673.34 6,891,986.26 ൬ Travelling expenses 6,291,103.22 7,723,719.37 ೌҖ༟ପᛅቖ Amortization of intangible assets 5,022,858.14 4,790,839.45 ӻ୕༶Бၪᚐ൬ Information system operation and maintenance costs 3,498,291.39 1,582,534.63 ಂॡ༣൬ Short-term lease expenses 3,449,899.46 4,472,494.11 ุਕ൬ Business expenses 2,778,205.74 3,818,543.07 ፬ʮ൬ Office expenses 1,916,872.76 1,998,811.55 ଣ൬ Repair costs 1,612,698.02 2,760,077.74 ஷৃ൬ Communication expenses 1,555,707.93 1,541,795.92 ˥ཥ൬ Utilities 1,450,814.52 2,895,912.35 ᛅ൬͜ᛅቖ Amortization of long-term deferred expenses 1,174,291.05 4,484,961.62 ऊঃ Materials consumption 929,340.44 674,641.71 Չ˼ Others 27,653,693.58 28,466,934.84 ࠇTotal 289,865,487.00 297,762,630.77 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 38. Selling expenses 39. Management expenses
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 274 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 40. ೯൬͜ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ ධͦ Item January to June in 2026 January to June in 2025 ᔖʈᑚཇ Employee remuneration 67,699,161.30 61,364,839.60 ൬ Materials expenses 18,828,125.89 25,622,039.56 Ҧஔක೯൬ Technology development fees 16,115,574.46 14,962,549.17 ұᔚᛅቖ൬ Depreciation and amortization 11,743,295.59 11,314,812.63 ൬ Travelling expenses 1,660,564.53 1,088,453.29 ਗɢ൬ Fuel costs 1,109,821.39 802,417.35 Չ˼ Others 12,509,544.07 10,407,419.05 ࠇTotal 129,666,087.23 125,562,530.65 41. ৌਕ൬͜ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ ධͦ Item January to June in 2026 January to June in 2025 ൬͜ Interest expenses 31,751,189.06 29,835,674.06 ϗɝ Less: Interest income 5,060,467.26 5,567,867.22 ̋jිгฦ̰ Add: Exchange loss 9,603,271.71 2,405,866.53 Չ˼˕̈ Other expenses 1,299,366.86 835,498.10 ࠇTotal 37,593,360.37 27,509,171.47 42. Չ˼ϗू 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Ը๕ Sources of other income January to June in 2026 January to June in 2025 п Government grants 16,741,035.82 18,962,830.72 ಯ Additional vat deduction 1,633,634.97 3,083,785.21 ᒔ Refund of personal income tax handling fees 688,498.85 873,126.70 Չ˼ Others 27,012.28 239,670.62 ࠇTotal 19,090,181.92 23,159,413.25 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 40. Research and development cost 41. Finance costs 42. Other income
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 275 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 43. ҳ༟ϗू 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ ධͦ Item January to June in 2026 January to June in 2025 ಂ ᛆҳ༟ϗू Investment income of long- term equity accounted by equity method 6,344,326.48 3,397,103.39 ᛆҳ༟ ҳ༟ϗू Investment income from the disposal of long-term equity investments -796,229.97 Ϟ лϗɝ Dividends income of other equity instrument investments during holding period 8,310,379.26 6,103,394.57 ࠇTotal 14,654,705.74 8,704,267.99 44. ฦ̰ ฦ̰˸ Ñ ෬ΐ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ ධͦ Item January to June in 2026 January to June in 2025 Ꮠϗሪಛᕸሪฦ̰ Loss of bad debts in receivables -22,019,319.63 -13,869,444.02 ಂᏐϗಛᕸሪฦ̰ Loss of bad debts in long-term receivables -445,518.88 Չ˼Ꮠϗಛᕸሪฦ̰ Loss of bad debts in other receivables -191,582.01 -2,133,683.57 Ꮠϗୃኽᕸሪฦ̰ Loss of bad debts in bills receivable -29,712.99 35,497.61 ࠇTotal -22,686,133.51 -15,967,629.98 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 43. Investment income 44. Credit impairment loss ( “-” for loss)
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 276 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʞe ධͦൗᙑ ᚃ 45. ฦ̰ ฦ̰˸ Ñ ෬ΐ 2026 ϋ 1-6 ˜ 2025 ϋ 1-6 ˜ ධͦ Item January to June in 2026 January to June in 2025 ߒ ฦ̰ Loss on impairment of inventories and contract performance cost -7,061,548.03 -6,709,775.96 ฦ̰ Loss on impairment of contract assets -694,235.18 3,016,177.39 Չ˼ Others -188,311.82 ࠇTotal -7,944,095.03 -3,693,598.57 46. ൬͜ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ ධͦ Item January to June in 2026 January to June in 2025 ൬͜ Income tax expenses for the year 134,186,588.82 102,266,819.67 ൬͜ Deferred income tax expenses -3,922,849.39 -12,172,920.76 ࠇTotal 130,263,739.43 90,093,898.91 V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 45. Assets impairment loss ( “-” for loss) 46. Income tax expenses
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 277 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 47. Dividend ʞe ධͦൗᙑ ᚃ 47. ࢹٰ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ ධͦ Item January to June in 2026 January to June in 2025 ܓ ࢹٰٙ Dividends for previous year approved in this interim period ࢹٰ Dividends 72,419,677.36 98,841,344.10 ͉ Share capital 319,874,900.00 319,874,900.00 ࢹٰٰ Dividends per share 0.2264 0.3090 ˹ ࢹٰٙ Dividends proposed to be paid after this interim period ࢹٰ Dividends 31,795,565.06 25,813,904.43 ͉ Share capital 319,874,900.00 319,874,900.00 ࢹٰٰ Dividends per share 0.0994 0.0807 j 2026 ϋ1-6ʱ ᙄdʥც d༉Ԉɤ ԫධ 1.f 48. ϗू ϗू ධͦ Item Basic earnings per share Diluted earnings per share ؇ٰٰ ଋлᆗ Net profit attributable to ordinary shareholders of the parent company 0.4971 0.4971 ᓥ᙮ ٙ؇ٰٰ ଋлᆗ Net profit attributable to ordinary shareholders of the parent company after deduction of non-recurring profit or loss 0.4671 0.4671 Note: The interim dividend distribution for January to June 2026 has been proposed by the Board, and is still subject to approval by the general meeting. For further details, please refer to XII. Events after Balance Sheet Date, 1. Details of profit distribution. 48. Earnings per share
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 278 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 49. Supplementary information for the cash flow statement ʞe ධͦൗᙑ ᚃ 49. ࣘ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ ධͦ Item January to June 2026 January to June 2025 1. ݴږ ඎj 1. Reconciliation from net profit to cash flows from operating activities: – – ଋлᆗ Net profit 332,174,868.05 325,225,894.57 ௪ Add: Provisions for assets impairment 7,944,095.03 3,693,598.57 ฦ̰ Credit impairment loss 22,686,133.51 15,967,629.98 ं ༟ପұᔚ Fixed assets depreciation, oil and gas assets consumption and productive biological assets depreciation 116,518,510.09 116,315,505.72 Դ͜ᛆ༟ପұᔚ Depreciation of right-of-use assets 15,802,368.66 13,308,157.38 ೌҖ༟ପᛅቖ Intangible asset amortization 17,606,268.92 14,814,432.14 ᛅ൬͜ᛅቖ Amortization of long-term deferred expenses 3,973,140.77 4,836,581.17 ༟ପeೌҖ ಂ༟ପ ฦ̰ ϗू˸ - ෬ΐ Loss on disposal of fixed assets, intangible assets and other long-term assets ( “-” for gains) 7,537.94 -1,360,166.60 ༟ପజᄻฦ̰ ϗू˸ - ෬ΐ Loss on retirement of fixed assets ( “-” for gains) 136,501.06 250,206.24 ᜊਗฦ̰ ϗू˸ - ෬ΐ Loss on changes in fair value ( “-” for gains) ৌਕ൬͜ ϗू˸ - ෬ΐ Finance Costs ( “-” for gains) 31,751,189.06 29,835,674.06 ҳ༟ฦ̰ ϗू˸ - ෬ΐ Investment loss ( “-” for gains) -14,654,705.74 -8,704,267.99 ಯˇ ᄣ̋˸ - ෬ΐ Decrease in deferred income tax assets ( “-” for increase) -8,085,798.09 -11,264,259.19 ٙ ᄣ̋ ಯˇ˸ - ෬ΐ Increase in deferred income tax liabilities ( “-” for decrease) 2,579,291.12 -710,714.17 ಯˇ ᄣ̋˸ - ෬ΐ Decrease in inventories ( “-” for increase) -180,990,277.65 -641,833,756.90
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 279 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ ධͦ Item January to June 2026 January to June 2025 ٙ ಯˇ ᄣ̋˸ - ෬ΐ Decrease in operating receivables ( “-” for increase) -97,692,311.38 -49,373,022.51 ٙ ᄣ̋ ಯˇ˸ - ෬ΐ Increase in operating payables ( “-” for decrease) -196,170,196.79 -1,413,030.82 Չ˼ Others 11,339,160.72 8,075,340.67 ږ ඎଋᕘ Net cash flows from operating activities 64,925,775.28 -182,336,197.68 2. ɽҳ༟ձᘪ༟ ਗj 2. Significant investment and financing activities not involving cash receipts and payments: ༟͉ Conversion of debt into capital ̙ᔷ౬ ʮ̡වՎ Convertible corporate bonds due within one year ༟ପ Fixed assets under financing lease 3. j 3. Net movement in cash and cash equivalents: 2026 ϋ6˜30ږ ቱᕘ Cash on 30 June 2026 2,540,940,080.16 2,542,071,298.79 ಯj2025 ϋ12 ˜31 ˚ ቱᕘ Less: cash on 31 December 2025 2,470,580,113.20 2,451,153,629.86 ̋j2026 ϋ6˜30 ˚ ي Add: cash equivalents on 30 June 2026 ಯj2025 ϋ12 ˜31 ˚ ي Less: cash equivalents on 31 December 2025 ଋ ᄣ̋ᕘ Net increase in cash and cash equivalents 70,359,966.96 90,917,668.93 ʞe ධͦൗᙑ ᚃ 49. ᚃ V . NOTES TO KEY ITEMS IN THE CONSOLIDATED FINANCIAL STATEMENTS (continued) 49. Supplementary information for the cash flow statement (continued)
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 280 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) VI. CHANGES IN CONSOLIDATION SCOPE 1. Business combinations under non-common control (1) Business combinations under non-common control in the period ʬe ᜊһ 1. ΝɓછՓɨΆุΥԻ (1) Νɓછ ՓɨΆุΥԻ ᛆ՟ϓ͉ ᛆ՟ ˢԷ(%)ᛆ՟˙ό Timing of equity acquisition Timing of equity acquisition Equity acquisition cost Proportion of shareholding acquired (%) Method of acquiring shareholdings ʮ̡ 2026/3/31 67,167,000.00 51.00 ᙄᔷᜫ Hunan Huifeng Engineering Detection Co., Ltd. Transfer by agreement ᒅ൯˚Ї 2026 ϋ6˜30ࢹڦ Financial information of the acquiree from the purchase date and up to 30 June 2026 ඎ Name of acquiree Purchase date The basis for determining the purchase date Revenue Net profit Cash flows ʮ̡ 2026/3/31 ˕˹࿁ᄆԨ՟છՓᛆ 47,148,793.62 5,914,143.72 -26,790,676.36 Hunan Huifeng Engineering Detection Co., Ltd. Pay consideration and gain control (2) ΥԻϓ͉ʿਠᚑ 䁩ᔮʈᏨ ʮ̡ ධͦ Item Hunan Huifeng Engineering Detection Co., Ltd. ږCash 67,167,000.00 ࠇTotal combination costs 67,167,000.00 ̙፫Ⴉଋ༟ପ ΅ᕘ Less: Share of the fair value of the identifiable net assets acquired 45,135,700.76 ̙ ᕘ The amount of goodwill/combination costs less than the share of fair value of the identifiable net assets acquired 22,031,229.24 (2) Combination costs and goodwill
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 281 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) VI. CHANGES IN CONSOLIDATION SCOPE (continued) 1. Business combinations under non-common control (continued) (3) The identifiable assets and liabilities of the acquiree on the purchase date ʬe ᜊһᚃ 1. ΝɓછՓɨΆุΥԻ ᚃ (3) ᒅ൯˚̙ ව ʮ̡ Hunan Huifeng Engineering Detection Co., Ltd. ᒅ൯˚ ࠽ ᒅ൯˚ ࠽ ධͦ Item Fair value on the purchase date Book value on the purchase date ༟ପj Assets: ږMonetary funds 5,928,102.73 5,928,102.73 Ꮠϗୃኽ Bills receivable 1,009,694.93 1,009,694.93 Ꮠϗಛධ Receivables 60,657,643.45 60,657,643.45 ཫ˹ಛධ Prepayments 26,177,229.13 26,177,229.13 Չ˼Ꮠϗಛ Other receivables 3,825,945.11 3,825,945.11 π Inventories 6,342,697.04 6,141,737.20 ༟ପ Fixed assets 24,213,065.00 17,993,744.92 ʈ Construction in progress 122,477.06 122,477.06 ೌҖ༟ପ Intangible assets 15,386,850.00 ༟ପ Deferred income tax assets 1,295,551.57 1,295,551.57 වj Liabilities: ಛ Short-term borrowings 19,900,000.00 19,900,000.00 Ꮠ˹ಛධ Payables 17,411,240.30 17,411,240.30 ව Contract liabilities 588,153.27 588,153.27 Ꮠ˹ᔖʈᑚཇ Remuneration payable to employees 2,487,614.77 2,487,614.77 Ꮠʹ൬ Tax payable 6,267,118.07 6,267,118.07 Չ˼Ꮠ˹ಛ Other payables 1,587,385.23 1,587,385.23 ව Other current liabilities 5,165.55 5,165.55 ಛ Long-term borrowings 4,940,000.00 4,940,000.00 ଋ༟ପ Net assets acquired 91,772,578.83 69,965,448.91 2. ΝɓછՓɨΆุΥԻ ೌf 3. ˀΣϗᒅ ೌf 4. ஈໄɿʮ̡ ೌf 2. Business combinations under common control None. 3. Reverse takeover None. 4. Disposal of subsidiaries None.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 282 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ʬe ᜊһᚃ 5. ΥԻᇍఖᜊਗ ɖe ᎈ ፄ ڦ ږ މ ݁ f͉ණྠ၍ଣᄴ࿁வԬ ਗ਼ ᇍఖʘʫf 1. ഄ ͦᅺ ᎈձϗूʘග՟ቇ ᎈ࿁͉ණྠ ЭՑ ʿՉ̴ᛆ лू௰ɽʷfਿ ᎈ၍ଣͦᅺd͉ණྠ ֛ ၇ ա ᎈ၍ଣdԨʿ ᎈආБ္ ᇍ ఖʘʫf VI. CHANGES IN CONSOLIDATION SCOPE (continued) 5. Changes in the scope of combination due to other reasons V I I . RISKS RELATED TO FINANCIAL INSTRUMENTS In the course of its daily operation, the Group is exposed to various risks associated with financial instruments, primarily including market risk, credit risk and liquidity risk. The risks associated with these financial instruments, and the Group ’s risk management policies adopted to mitigate such risks, are set out below. The Group ’s management manages and monitors these exposures to ensure that the aforementioned risks are kept within a prescribed scope. 1. Objective and policies of various risks management The Group engages in risk management with the aim of achieving an appropriate balance between risk and return, where the negative effects of risks against the operating results of the Group are minimized, and to maximize the interest of Shareholders and other stakeholders. Based on such risk management objectives, the fundamental strategy of risk management of the Group is to ascertain and analyze all types of risk exposures of the Group, establish appropriate risk tolerance thresholds, carry out risk management procedures and perform risk monitoring on all kinds of risks in a timely and reliable manner, thus containing risk exposures within a prescribed scope.
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 283 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V I I . RISKS RELATED TO FINANCIAL INSTRUMENTS (continued) 1. Objective and policies of various risks management (continued) (1) Market risk 1) Foreign exchange risk The Group is exposed to foreign exchange risk primarily in relation to the US dollar, the Euro and the Australian dollar. Except for a few of the Group ’s subsidiaries which conduct their purchases and sales in US dollars, the Group ’s other principal business activities are denominated and settled in Renminbi. As at 30 June 2026, with the exception of the assets and liabilities denominated in US dollars, Euros and Australian dollars as set out in the table below, the Group ’s assets and liabilities were all denominated in Renminbi. The foreign exchange risk arising from these US dollar-denominated assets and liabilities may affect the Group ’s operating results. ɖe ᎈᚃ 1. ഄ ᚃ (1) ᎈ 1 ᎈ ࠬ ʩeᆄ ʩձዦʩϞᗫdৰ ɨ᙮ ʩආБ મᒅձቖਯ̮d͉ ุ ࠇ 2026 ϋ6 ˜30 ˚dৰɨ ව ʩeᆄʩʿዦ ༟ ɛ͏ ʩ ව ᎈ̙ ᐄ ุᐶପ͛ᅂᚤf
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 284 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V I I . RISKS RELATED TO FINANCIAL INSTRUMENTS (continued) 1. Objective and policies of various risks management (continued) (1) Market risk (continued) 1) Foreign exchange risk (continued) ɖe ᎈᚃ 1. ഄ ᚃ (1) ᎈ ᚃ 1 ᎈ ᚃ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 ʩ Monetary funds – US dollars 1,022,817.12 41,784.00 Ñ ᆄʩ Monetary funds – Euros 18,190.73 Ñ ಥ࿆ Monetary funds – HK dollars 6,492,242.81 6,497,611.20 ʩ Receivables – US dollars 44,828,894.81 40,714,523.02 ʩ Payables – US dollars 2,339,486.50 5,920,569.20 Ꮠ˹ሪಛ Ñ ᆄʩ Payables – Euros 683,648.15 822,479.09 Ꮠ˹ሪಛ Ñ ዦʩ Payables – Australian dollars 2,058.00 2,058.00 ි ٙ ᅂᚤf The Group closely monitors the effect of exchange rate changes on the Group.
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 285 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V I I . RISKS RELATED TO FINANCIAL INSTRUMENTS (continued) 1. Objective and policies of various risks management (continued) (1) Market risk (continued) 2) Interest rate risk The interest rate risk of the Group arises from the interest-bearing debts such as bank borrowings and bonds payable. The floating-rate financial liabilities expose the Group to cash flow interest rate risk, while the fixed-rate financial liabilities expose the Group to fair value interest rate risk. The Group determines the proportion of fixed- rate financial instruments and floating- rate financial instruments based on the market environment, and maintains an appropriate portfolio of financial instruments through regular review and monitoring. The Group ’s exposure to cash flow interest rate risk relates primarily to its bank borrowings bearing interest at floating rates. The Group ’s exposure to changes in the cash flows of financial instruments arising from interest rate fluctuations relates primarily to its bank borrowings bearing interest at floating rates. ɖe ᎈᚃ 1. ഄ ᚃ (1) ᎈ ᚃ 2 ᎈ ᎈ ಛʿ ව ږٙ ࠦ ࠬ ږٙ ࠦ ࠬ ኽ̹ ֛ ږ ˢԷdԨ ಂᄲቡၾ္ ፄ ʈՈଡ଼Υf͉ණྠ ඎл ၾ͉ණ ࢹࠇ ಛϞᗫf ͉ණྠΪлଟᜊਗ ږ ᎈ˴ ၾओਗлଟვБ ಛϞᗫf
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 286 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V I I . RISKS RELATED TO FINANCIAL INSTRUMENTS (continued) 1. Objective and policies of various risks management (continued) (2) Credit risk The Group manages the credit risk according to the portfolio classification. Primarily, the credit risk comes from the monetary funds, bills receivable, receivables, receivables financing, other receivables, contract assets, long-term receivables, etc. In order to mitigate credit risk, the Group established special departments to determine credit limits and perform credit approval, and carries out other monitoring procedures to ensure necessary measures are taken to collect overdue debts. Besides, the Group reassesses the recovery of each receivable items on an individual basis at each balance sheet date, so as to ensure sufficient provision for bad debts is made for amounts that are not recoverable. As such, the management of the Group believes that the credit risks assumed by the Group has been significantly mitigated. ɖe ᎈᚃ 1. ഄ ᚃ (2) ᎈ ܲ ଡ଼ΥʱᗳආБ၍ଣf eᏐϗୃ ኽeᏐϗሪಛeᏐϗ ಛධፄ༟eՉ˼Ꮠϗ ಂ Ꮠϗಛഃf ᎈd͉ ᆽ ڦ ͜ᄲҭdԨੂБՉ̴ મ՟ Ϋϗཀಂ වᛆfϤ̮d͉ණྠ ˚ ӊɓఊධᏐϗಛ ڭ ࠇ ᕸሪ௪f ΪϤd͉ණྠ၍ଣᄴ ٙ ࠥމ Эf
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 287 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V I I . RISKS RELATED TO FINANCIAL INSTRUMENTS (continued) 1. Objective and policies of various risks management (continued) (2) Credit risk (continued) The Group ’s liquidity is deposited in banks with higher credit rating, so the credit risk of the liquidity is lower. The Group has adopted necessary policies to ensure that all the trade customers have good credit history. Except for the top five receivables and contract assets amounts, the Group has no other major credit concentration risks. Among the Group ’s receivables and contract assets, the total amounts of the top five are RMB500,306,758.05, accounting for 10.03% of the Company ’s total receivables and contract assets. ɖe ᎈᚃ 1. ഄ ᚃ (2) ᎈ ᚃ π ٙ ٙږ ᎈ༰Эf ٙࠅ ܄ ͜ াfৰᏐϗሪಛʿ ʞ Τ̮d͉ණྠೌՉ ࠬ ᎈf͉ණྠᏐϗሪಛ ʞ jɛ͏ ࿆ 500,306,758.05 ʩdЦ͉ʮ̡Ꮠϗሪ ٙ 10.03%f
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 288 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V I I . RISKS RELATED TO FINANCIAL INSTRUMENTS (continued) 1. Objective and policies of various risks management (continued) (2) Credit risk (continued) 1) Criteria for remarkable increase of credit risk On each balance sheet date, through comparing the default probability of financial instrument during the determined estimated duration in the initial recognition and the default probability of such instrument during the estimated duration determined on the balance sheet date, whether the credit risk of financial instrument increases remarkably after the initial recognition is judged. However, if the Group determines that the financial instrument only has a low credit risk on the balance sheet date, it may be assumed that the credit risk of such financial instrument does not increase remarkably after the initial recognition. ɖe ᎈᚃ 1. ഄ ᚃ (2) ᎈ ᚃ 1 ᎈᜑഹ ᄣ̋кᓙᅺ ࡈ ڌ ˚dஷཀˢ༰ ڋ הࣛ π ߒ ฿ଟձ༈ʈՈ ڌ ཫ ٙ ฿ଟdԸ ፄʈՈ ڋ щ ᜑഹᄣ̋fШ ͉ණ ፄʈ ව ˚̥ՈϞ༰ ᎈ d̙˸ண ٙ ڋ Ԩ͊ ᜑഹᄣ̋f
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 289 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V I I . RISKS RELATED TO FINANCIAL INSTRUMENTS (continued) 1. Objective and policies of various risks management (continued) (2) Credit risk (continued) 2) Definitions of assets with credit impairment If one or multiple incidents which have adverse impacts on the expected future cash flow of financial assets occur, such financial assets become the financial assets with credit impairment. The main standard for the Group to judge the occurrence of credit impairment is “the overdue period exceeds 90 days ”. However, under some circumstances, according to the internal or external information, before any credit enhancement is considered, provided that the contract amount may not be recovered in full, the Group may also deem it as the credit impairment. The credit impairment of financial assets may be caused by the common effects of multiple incidents, and it is not necessarily caused by any incident which can be identified alone. ɖe ᎈᚃ 1. ഄ ᚃ (2) ᎈ ᚃ 2 ͜ಯ ່ ፄ༟ପ ږ ඎՈϞʔл א εධԫ೯͛ ፄ༟ ʊ೯͛ ږٙ࠽ ፄ༟ପf͉ණ ྠкᓙʊ೯͛ ˴ གྷಂ ˂ᅰ൴ཀ 90 Ԭ ؈ ڦ ᜑͪdίϽ ͜ᄣॴʘ ج ΌᕘϗΫΥΝ ᕘd͉ණྠ މ ͜ಯ ፄ༟ପ ͜ಯ ݊ d ̙ఊዹ ה f
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 290 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V I I . RISKS RELATED TO FINANCIAL INSTRUMENTS (continued) 1. Objective and policies of various risks management (continued) (3) Liquidity risk Liquidity risk is the risk that the Group will not be able to meet its financial obligations at maturity. The Group manages liquidity risk by ensuring that it has ample liquidity to meet its obligations as they fall due without incurring unacceptable losses or causing damage to its reputation. The Group regularly analyses the structure and maturity of its liabilities to ensure that sufficient funds are available. The Group ’s management monitors the use of bank loans and ensures compliance with loan agreements. It also negotiates with financial institutions on financing to maintain a certain credit limit and reduce liquidity risk. The financial assets and financial liabilities held by the Group are analysed by the maturity of the undiscounted remaining contractual obligations as follows: ɖe ᎈᚃ 1. ഄ ᚃ (3) ᎈ ͉ණྠί ᄵБՉৌ ᎈf͉ණ ٙ ٙ ԸᄵБՑ ฦ̰ ᚑிϓฦ ؓ d˸ f ͉ණྠ၍ଣᄴ࿁ვБ ආБ ಛ ፄዚ ආБፄ༟ᆻਠd˸ ᕘ ᎈf ፄ༟ ͊ұ Ց νɨj
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 291 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V I I . RISKS RELATED TO FINANCIAL INSTRUMENTS (continued) 1. Objective and policies of various risks management (continued) (3) Liquidity risk (continued) Amount as at 30 June 2026: ɖe ᎈᚃ 1. ഄ ᚃ (3) ᎈ ᚃ 2026 ϋ 6 ˜ 30ږ ᕘj ࠇ ධͦ Item Within 1 year 1 to 2 years 2 to 5 years Over 5 years Total ፄ༟ପ Financial assets ږMonetary funds 2,553,579,831.81 2,553,579,831.81 Ꮠϗୃኽ Bills receivable 104,908,950.54 104,908,950.54 Ꮠϗሪಛ Receivables 4,979,864,817.67 4,979,864,817.67 Չ˼Ꮠϗಛ Other receivables 118,623,054.30 118,623,054.30 ಂᏐϗಛ Long-term receivables 1,516,339.40 2,029,100.60 6,391,179.66 43,992,551.52 53,929,171.18 ව Financial liabilities ಛ Short-term borrowings 916,940,585.59 916,940,585.59 Ꮠ˹ୃኽ Bills payable 4,405,000.00 4,405,000.00 Ꮠ˹ሪಛ Payables 665,488,718.59 665,488,718.59 Չ˼Ꮠ˹ಛ Other payables 2,618,989,932.30 2,618,989,932.30 ಛ Long-term borrowings 34,624,232.88 134,915,683.64 528,721,561.06 733,087,773.98 1,431,349,251.56 Ꮠ˹වՎ Bonds payable 500,000,000.00 500,000,000.00 ව Lease liabilities 27,551,539.47 21,382,989.94 18,326,983.03 9,097,377.19 76,358,889.63 2. ؓ Ҧஔ Υଣe̙ঐ ᛆू О ೯͛ᜊ ᗫ ௰ ɽЪ ίண ઋ f 2. Sensitivity analysis The Group uses sensitivity analysis techniques to analyze the possible impact of reasonable and possible changes in risk variables on current profit or loss or owners ’ equity. Since any risk variable rarely changes in isolation, and the correlation between variables will have a significant effect on the ultimate impact of a change in a risk variable, the following is carried out on the assumption that the change of each variable is independent.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 292 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) V I I . RISKS RELATED TO FINANCIAL INSTRUMENTS (continued) 2. Sensitivity analysis (continued) (1) Sensitivity analysis of foreign exchange risk Foreign exchange risk sensitivity analysis assumes that all offshore operating net investment hedges and cash flow hedges are highly efficient. On the basis of the above assumptions, with other variables unchanged, the after-tax effects of possible reasonable changes in exchange rates on current profit and loss and equity are as follows: ɖe ᎈᚃ 2. ᚃ (1) ؓ ؓ Ϟྤ̮ᐄ ݴږ f ਿᓾ ɪdίՉ̴ᜊඎʔᜊ ɨdිଟ̙ঐ Υଣᜊਗ࿁ ܝ ᅂᚤνɨj 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ January to June in 2026 January to June in 2025 ᅂᚤᅂᚤ ධͦ Item Change in exchange rate Impact on net profit Impact on shareholders ’ equity Impact on net profit Impact on shareholders ’ equity Ϟ̮࿆ All foreign currencies࠽5% 5% appreciated against RMB 12,878,114.36 12,878,114.36 16,707,884.36 16,707,884.36 Ϟ̮࿆ All foreign currencies࠽5% 5% depreciated against RMB – 12,859,715.33 -12,859,715.33 -16,707,884.36 -16,707,884.36 (2) ؓ 2026 ϋ6 ˜30 ˚d ಛΌ лଟΥΝdʔ ᅂᚤf (3) ዄ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ ධͦ Item January to June in 2026 January to June in 2025 ༟ପe ʿண௪ Acquisition of fixed assets, plants and equipment 401,090,542.24 417,318,544.47 ᒅ൯ೌҖ༟ପ Purchase of intangible assets 1,115,360.00 1,210,000.00 ࠇTotal 402,205,902.24 418,528,544.47 (2) Sensitivity analysis of interest rate risk As at 30 June 2026, all of the Group ’s long-term borrowings were under fixed-rate contracts; there was therefore no impact from changes in interest rates. (3) Capital commitment
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 293 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) VIII. DISCLOSURE OF FAIR VALUE 1. Period-end fair value of assets and liabilities measured at fair value ɞe ᚣ 1. ࠋ ࠽ 2026 ϋ6˜30࠽ Fair value as at 30 June 2026 ୋɓᄴϣʮʪ ඎ ୋɚᄴϣʮʪ ඎ ୋɧᄴϣʮʪ ࠇ ධͦ Item Level 1 Fair Value Measurement Level 2 Fair Value Measurement Level 3 Fair Value Measurement Total ɓe ඎ I. Continuous fair value measurement { { { { ɓ Ꮠϗಛධፄ༟ (1) Receivables financing 38,069,013.57 38,069,013.57 ɚ Չ˼ᛆूʈՈҳ༟ (2) Other equity instrument investments 164,857,994.82 164,857,994.82 ٙ ༟ପᐼᕘ Total assets continuously measured at fair value 38,069,013.57 164,857,994.82 202,927,008.39 ɚe ඎ II. Non-continuous fair value measurement { { { { 2. ᚃୋɓᄴϣʮʪ Ա ኽ ೌf 3. ᚃୋɚᄴϣʮʪ ࠽ ֛ ࢹڦ ೌf 4. ᚃୋɧᄴϣʮʪ ࠽ ֛ ࢹڦ ೌf 2. Basis for determination of market prices of items continuously and not continuously measured at level 1 fair value None. 3. For continuous and non-continuous level 2 fair value measurement items, the use of valuation techniques and important parameters of qualitative and quantitative information None. 4. For continuous and non-continuous level 3 fair value measurement items, the use of valuation techniques and important parameters of qualitative and quantitative information None.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 294 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɞe ᚣᚃ 5. ࠇ࠽ ᄆ ʿʔ̙ᝈ࿀ ؓ ୋɧᄴϣʮʪ ၾಂ͋ νɨj ฦ̰ᐼᕘ ᒅ൯e೯Бëਯձഐၑ 2026 ϋ 6˜30 ˚ ٙ ٙ ɝฦू ϋ͊ྼତ ฦ̰ The total amount of gains or losses in the Purchase, issuance, sale and settlement 2025 ϋ 12 ˜31 ˚ ͉ಂᔷɝ ୋɧᄴϣ ͉ಂᔷ̈ ɝฦू ɝՉ˼ ၝΥϗू ᒅ൯ ೯Б ̈ਯ ഐၑ 2026 ϋ 2026 31 December 2025 Move to level 3 in the period Move from level 3 in the period Included in the profit and loss Included in other comprehensive income Purchase Issuance Sale Settlement 30 June 2026 Unrealised gains or losses for the year recognised in profit or loss on assets held and liabilities incurred at the end of the period ༟ପ Assets Չ˼ᛆूʈՈҳ༟ Other equity instrument investments 179,094,696.83 14,236,702.01 -14,236,702.01 164,857,994.82 VIII. DISCLOSURE OF FAIR VALUE (continued) 5. For continuous level 3 fair value measurement items, reconciliation information between the opening and closing book values and sensitivity analysis of unobserved parameters The reconciliation between the opening and closing book values of the Group ’s continuous level 3 fair value measurement items is as follows:
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 295 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) VIII. DISCLOSURE OF FAIR VALUE (continued) 6. Continuous fair value measurement items, where conversions between levels occur during the period, the reasons for the conversion and the policy for determining the conversion point None. 7. Changes in valuation techniques during the period and reasons for such changes None. 8. The fair value of financial assets and financial liabilities not measured at fair value None. IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS 1. Relationships of Related Parties (1) Information about the parent company of the Company ɞe ᚣᚃ 6. ඎධͦd ᔷ ᔷ ഄ ೌf 7. Ҧஔᜊһ Ϊ ೌf 8. ፄ༟ ઋ ر ೌf ɘe 1. ڷ 1) ر ሯ ൗ̅༟͉ ٙ ˢԷ (%) ٙ ӔᛆˢԷ (%) ͎ʮ̡Τ၈ Name of the parent company Registration Place Nature of business Registered capital Proportion of shareholding of the parent company in the Company (%) Proportion of voting right of the parent company in the Company (%) ණྠ CNNCঐ Ŋ Ҧஔପุ ɛ͏࿆595 ᄂʩ 73.83 73.83 Beijing Nuclear weapons industry/nuclear energy/nuclear technology industry RMB59.5 billion ݊ ණྠf The ultimate controlling party of the Company is CNNC.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 296 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 1. Relationships of Related Parties (continued) (2) Subsidiaries of the Company Details of the subsidiaries of the Company are set out in the relevant contents of Note “VIII. 1.(1) The composition of Enterprise Group”. (3) Joint ventures and associated enterprises of the Company The Company ’s significant joint ventures or associates are detailed in this Note “VIII. 3.(1) The Significant Joint Ventures or Associates ”. ɘe ᚃ 1. ᚃ (2) ر ڝ ൗ ɞe1.(1)Άุණྠ f (3) ͉ΆุΥᐄΆุʿᑌ ر א ൗ ɞe3.(1)Υᐄ ᗫ f
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 297 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 1. Relationships of Related Parties (continued) (4) Other related parties ɘe ᚃ 1. ᚃ (4) Չ˼ᗫᑌ˙ ڷ Name of other related parties Relationship with the Company Չ˼Άุ China National Nuclear 24 Construction Company Limited Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Qinshan No.3 Nuclear Power Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ China Nuclear Power Engineering Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Nuclear Power Institute of China Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ China Nuclear Industry Huaxing Construction Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Power Operation Management Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ China North Nuclear Fuel Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ China Institute of Atomic Energy Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Hexin Information Technology (Beijing) Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Dalian CNNC Technology Development Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ China Nuclear Industry Fifth Construction Company Limited Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Property Services Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Shanxi CIRP Nuclear Instrument Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party
Page 299
CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 298 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 1. Relationships of Related Parties (continued) (4) Other related parties (continued) ڷ Name of other related parties Relationship with the Company Չ˼Άุ CNNC Kaili (Shenzhen) Catering Management Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC (Shanghai) Supply Chain Management Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ No. 2 Nuclear Industrial Research and Design Institute Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Financial Leasing Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ China Institute for Radiation Protection Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Beijing Guoyuan New Technology Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC (Beijing) Media & Culture Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Chinergy Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Jianzhong Nuclear Fuel Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Zhejiang Qinshan Technology Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Hebei Hangyao Technology Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party ɘe ᚃ 1. ᚃ (4) Չ˼ᗫᑌ˙ ᚃ
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 299 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 1. Relationships of Related Parties (continued) (4) Other related parties (continued) ڷ Name of other related parties Relationship with the Company Չ˼Άุ Beijing Nuclear Industry Hospital Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Nuclear Industry 416 Hospital Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Nuclear Industry General Hospital Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Nuclear Engineering Research and Design Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Radiation Medical Investment Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Lanzhou Uranium Enrichment Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Particle Medical Technology Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC 404 Hospital Management Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ China Nuclear Energy Industry Corporation Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Geological Science and Technology Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party ̬0Չ˼Άุ CNNC 404 Company Limited Other enterprises controlled by the same controlling shareholder and ultimate controlling party ɘe ᚃ 1. ᚃ (4) Չ˼ᗫᑌ˙ ᚃ
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 300 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 1. Relationships of Related Parties (continued) (4) Other related parties (continued) ɘe ᚃ 1. ᚃ (4) Չ˼ᗫᑌ˙ ᚃ ڷ Name of other related parties Relationship with the Company Չ˼Άุ Research Institute of Physical and Chemical Engineering of Nuclear Industry Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC 504 Hospital Management (Lanzhou) Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Medical Equipment (Suzhou) Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Control System Engineering Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Longrui Technology Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Fourth Research and Design Engineering Corporation Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Sichuan Haitong Isotope Technology Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Xi’an CNNC Nuclear Instrument Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Nuclear Industry 417 Hospital Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Sanmen Nuclear Power Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Hainan Nuclear Power Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 301 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 1. Relationships of Related Parties (continued) (4) Other related parties (continued) ڷ Name of other related parties Relationship with the Company Չ˼Άุ CNNC Commercial Factoring Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Engineering Consultation Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Suzhou Valve Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Xingyuan Certification Center Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Kunpeng Medical Technology (Chongqing) Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ China Baoyuan Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Sichuan Environmental Protection Engineering Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ China National Nuclear Corporation (Shenzhen) Limited Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Nuclear Power Qinshan Joint Venture Company Limited Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Nuclear Industry Management Cadre College Other enterprises controlled by the same controlling shareholder and ultimate controlling party ɘe ᚃ 1. ᚃ (4) Չ˼ᗫᑌ˙ ᚃ
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 302 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 1. Relationships of Related Parties (continued) (4) Other related parties (continued) ɘe ᚃ 1. ᚃ (4) Չ˼ᗫᑌ˙ ᚃ ڷ Name of other related parties Relationship with the Company Չ˼Άุ CNNC (Beijing) Nuclear Instrument Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Shenzhen CNNC Property Management Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Beijing Geological Research Institute of Nuclear Industry Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Shanxi Zhongfu Technology Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Beijing Research Institute of Chemical Engineering and Metallurgy Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC China Nuclear Industrial Holdings Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Tongfang Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Institute of Standardization of Nuclear Industry Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Strategic Planning and Research Institute Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ China National Nuclear Corporation Dalian Institute of Applied Technology Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC No.7 Research and Design Institute Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 303 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 1. Relationships of Related Parties (continued) (4) Other related parties (continued) ڷ Name of other related parties Relationship with the Company Չ˼Άุ CNNC Capital Holdings Limited Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Shandong Nuclear Energy Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC Baotou Nuclear Fuel Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ China National Nuclear Corporation Overseas Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ SUFA Technology Industry Co., Ltd., CNNC Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ Beijing CNNC Industry Investment Fund (LLP) Other enterprises controlled by the same controlling shareholder and ultimate controlling party Չ˼Άุ CNNC (Beijing) Journal Publishing Co., Ltd. Other enterprises controlled by the same controlling shareholder and ultimate controlling party ʮ̡ ΥᐄΆุ Shanghai GMS Pharmaceutical Co., Ltd. Joint ventures ʮ̡ ᑌᐄΆุ Hubei Zhongxun Medical Supplies Industrial Co., Ltd. ( ಳ̏ʕృᔼᐕ ʮ̡ ) Associates பʮ̡ ᑌᐄΆุ Shenzhen Relicare Medical Co., Ltd. Associates ʮ̡ ᑌᐄΆุ Guangzhou Zhongshan Medicine Technology Co., Ltd. Associates ɘe ᚃ 1. ᚃ (4) Չ˼ᗫᑌ˙ ᚃ
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 304 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 2. Related-party Transactions (1) Related transaction of purchase or sale of goods and provision or acceptance of services 1) Purchase of goods/acceptance of services ɘe ᚃ 2. 1) eԶձટ 1 Ŋ ટ ա௶ਕ ࢙2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Related parties Content of related- party transaction January to June in 2026 January to June in 2025 ʮ̡ ટա௶ਕ 39,677,927.11 51,991,182.87 China National Nuclear 24 Construction Company Limited Acceptance of services ۜ21,913,015.08 21,248,907.41 Qinshan No.3 Nuclear Power Co., Ltd. Acceptance of services/purchase of goods ʮ̡ ટա௶ਕ 18,102,728.30 9,572,471.31 China Nuclear Power Engineering Co., Ltd. Acceptance of services ۜ15,346,184.18 1,496,439.08 Nuclear Power Institute of China Acceptance of services/purchase of goods ۜ12,863,921.12 7,455,203.71 CNNC Power Operation Management Co., Ltd. Acceptance of services/purchase of goods ʮ̡ ટա௶ਕ 10,901,497.83 188.68 China Nuclear Industry Huaxing Construction Co., Ltd. Acceptance of services ۜ8,138,242.83 7,115,210.74 China North Nuclear Fuel Co., Ltd. Acceptance of services/purchase of goods ۜ7,530,237.79 18,742,258.10 China Institute of Atomic Energy Acceptance of services/purchase of goods
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 305 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 2. Related-party Transactions (continued) (1) Related transaction of purchase or sale of goods and provision or acceptance of services (continued) 1) Purchase of goods/acceptance of services (continued) ࢙2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Related parties Content of related- party transaction January to June in 2026 January to June in 2025 ۜ6,879,273.21 906,222.41 CNNC Hexin Information Technology (Beijing) Co., Ltd. Acceptance of services/purchase of goods ۜ1,760,379.03 9,916,789.21 Dalian CNNC Technology Development Co., Ltd. Purchase of goods ۜ1,355,442.00 3,629,361.70 China Nuclear Industry Fifth Construction Company Limited Purchase of goods ʮ̡ ટա௶ਕ 1,102,032.08 880,631.23 CNNC Property Services Co., Ltd. Acceptance of services ʮ̡ ટա௶ਕ 788,773.58 1,891,290.57 CNNC Kaili (Shenzhen) Catering Management Co., Ltd. Acceptance of services ۜ386,253.98 2,914,936.48 CNNC (Shanghai) Supply Chain Management Co., Ltd. Acceptance of services/purchase of goods Ӻ৫ ટա௶ਕ 3,064,433.96 China Institute for Radiation Protection Acceptance of services ɘe ᚃ 2. ᚃ (1) eԶձટ ᚃ 1 Ŋ ટ ա௶ਕ ᚃ
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 306 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 2. Related-party Transactions (continued) (1) Related transaction of purchase or sale of goods and provision or acceptance of services (continued) 1) Purchase of goods/acceptance of services (continued) ࢙2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Related parties Content of related- party transaction January to June in 2026 January to June in 2025 ʮ̡ ટա௶ਕ 2,045,434.30 Beijing Guoyuan New Technology Co., Ltd. Acceptance of services ණྠ ટա௶ਕ 1,644,889.08 CNNC Acceptance of services ۜ938,272.59 CNNC (Beijing) Media & Culture Co., Ltd. Purchase of goods ۜ850,538.05 Chinergy Co., Ltd. Purchase of goods Ŋ ટա௶ਕ 5,544,423.72 5,214,555.29 Others Purchase of goods/ acceptance of services { 152,290,331.84 151,519,216.77 Total ɘe ᚃ 2. ᚃ (1) eԶձટ ᚃ 1 Ŋ ટ ա௶ਕ ᚃ
Page 308
ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 307 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 2. Related-party Transactions (continued) (1) Related transaction of purchase or sale of goods and provision or acceptance of services (continued) 2 ) Sale of goods/provision of services ɘe ᚃ 2. ᚃ (1) eԶձટ ᚃ 2) Ŋ Զ௶ਕ ࢙2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Related parties Content of related party transaction January to June in 2026 January to June in 2025 ۜ30,880,844.95 13,370,542.76 China Institute of Atomic Energy Sale of goods ۜ13,185,840.71 16,844,815.57 CNNC Jianzhong Nuclear Fuel Co., Ltd. Sale of goods ̬0ۜ11,157,891.59 2,598,951.33 CNNC 404 Company Limited Sale of goods ਕ 4,665,475.16 Zhejiang Qinshan Technology Co., Ltd. Provision of services ۜ3,729,241.47 1,785,455.75 Beijing Nuclear Industry Hospital Sale of goods ۜ3,725,221.24 3,363,961.93 Hebei Hangyao Technology Co., Ltd. Sale of goods ۜ3,138,278.18 124,595.51 China Institute for Radiation Protection Sale of goods ۜ2,538,495.80 Shanghai GMS Pharmaceutical Co., Ltd. Sale of goods ۜ1,806,292.13 2,058,323.73 Nuclear Industry 416 Hospital Sale of goods ۜ1,758,988.37 1,689,748.67 CNNC Kaili (Shenzhen) Catering Management Co., Ltd. Sale of goods ۜ1,571,964.57 1,075,914.38 Nuclear Industry General Hospital Sale of goods
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 308 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ࢙2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Related parties Content of related party transaction January to June in 2026 January to June in 2025 ۜ1,396,017.70 879,646.02 Nuclear Engineering Research and Design Co., Ltd. Sale of goods ۜ1,095,132.74 1,008,230.09 Nuclear Power Institute of China Sale of goods ਕ 898,962.77 CNNC Radiation Medical Investment Co., Ltd. Provision of services ਕ 812,264.15 China Nuclear Industry Huaxing Construction Co., Ltd. Provision of services ਕ 795,410.38 254,962.26 CNNC Lanzhou Uranium Enrichment Co., Ltd. Provision of services ਕ 652,874.31 CNNC Hexin Information Technology (Beijing) Co., Ltd. Provision of services ۜ606,150.47 632,536.15 CNNC 504 Hospital Management (Lanzhou) Co., Ltd. Sale of goods ۜ522,256.64 676,106.19 CNNC 404 Hospital Management Co., Ltd. Sale of goods ۜ9,933,628.32 China Nuclear Energy Industry Corporation Sale of goods ۜ969,575.38 CNNC Geological Science and Technology Co., Ltd. Sale of goods ਕ 650,943.40 Nuclear Power Institute of China Provision of services ਕ 556,603.77 CNNC (Shanghai) Supply Chain Management Co., Ltd. Provision of services ਕ 3,156,386.51 2,136,872.53 Others Sale of goods/ provision of services { 88,093,989.84 60,611,413.74 Total ɘe ᚃ 2. ᚃ (1) eԶձટ ᚃ 2) Ŋ Զ௶ਕ ᚃ IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 2. Related-party Transactions (continued) (1) Related transaction of purchase or sale of goods and provision or acceptance of services (continued) 2 ) Sale of goods/provision of services (continued)
Page 310
ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 309 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 2. Related-party Transactions (continued) (2) Related party leases 1) Rental details 2) Lease details Ǻ Operating lease ǻ Financing lease ɘe ᚃ 2. ᚃ (2) ر 1 ر ॡ˙Τ၈ ॡ༣༟ପ၇ᗳ ٙ ॡ༣ϗɝ ٙ ॡ༣ϗɝ Name of leasee Category of leased assets Lease revenue recognised in the period Lease revenue recognised in the previous period ܊ג114,531.53 114,531.48 CNNC (Beijing) Journal Publishing Co., Ltd. Buildings ʮ̡ ண௪ 663,716.82 CNNC Particle Medical Technology Co., Ltd. Equipment 2 ر Ǻ ᐄॡ༣ ॡ༣൬ Name of lessor Category of leased assets Lease fees recognised in the period Lease fees recognised in the previous period ג1,024,976.10 1,014,402.78 China Institute of Atomic Energy Land and plant ܊ג327,966.76 327,966.76 Guangzhou Zhongshan Medicine Technology Co., Ltd. Buildings ܊ג325,605.18 325,605.18 No. 2 Nuclear Industrial Research and Design Institute Co., Ltd. Buildings Ӻ৫ ண௪ 304,274.64 304,274.64 China Institute of Atomic Energy Equipment ܊ג84,000.00 Nuclear Power Qinshan Joint Venture Company Limited Buildings ණྠ ɺή 67,387.44 67,387.44 CNNC Land ǻ ፄ༟ॡ༣ ॡ༣൬ Name of lessor Category of leased assets Lease fees recognised in the period Lease fees recognised in the previous period ʮ̡ ண௪ 1,518,344.08 1,502,166.18 CNNC Financial Leasing Co., Ltd. Equipment
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 310 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɘe ᚃ 2. ᚃ (3) ر Ցಂ˚ щ ʊᄵБҁଭ Guarantor Name of secured party Amount guaranteed Starting date of guarantee Expiring date of guarantee Whether the guarantee has been fulfilled ʮ̡ 26,618,882.63 2023/9/12 2033/10/30 щ HTA Guiyang HTA Pharmaceutical Co., Ltd. No ʮ̡ 20,650,000.00 2023/8/4 2033/8/3 щ HTA Fuzhou HTA Pharmaceutical Co., Ltd. No ʮ̡ 17,628,395.73 2023/11/16 2033/11/16 щ HTA Xinjiang HTA Pharmaceutical Co., Ltd. No ʮ̡ 17,520,000.00 2023/11/30 2030/11/30 щ HTA Nanjing HTA Pharmaceutical Co., Ltd. No ʮ̡ 14,800,000.00 2022/6/10 2030/6/10 щ HTA Nanjing HTA Pharmaceutical Co., Ltd. No ʮ̡ 8,963,057.65 2023/7/17 2031/7/16 щ HTA Xi’an HTA Pharmaceutical Co., Ltd. No ʮ̡ 5,780,000.00 2025/7/30 2026/7/29 щ HTA Guiyang HTA Pharmaceutical Co., Ltd. No ʮ̡ 4,474,360.00 2025/3/31 2026/3/31݊ HTA Hubei Zhongxun Medical Supplies Industrial Co., Ltd. Yes ʮ̡ 4,148,000.00 2022/5/27 2030/5/27 щ HTA Xuzhou HTA Pharmaceutical Co., Ltd. No ʮ̡ 3,520,000.00 2024/1/15 2031/1/15 щ HTA Xuzhou HTA Pharmaceutical Co., Ltd. No ʮ̡ 3,510,036.70 2025/12/30 2040/12/29 щ HTA Haikou HTA Pharmaceutical Co., Ltd. No ʮ̡ 2,400,000.00 2026/3/6 2027/3/6 щ HTA Nanjing HTA Pharmaceutical Co., Ltd. No ʮ̡ 2,100,000.00 2023/1/12 2028/1/12 щ HTA Shantou HTA Pharmaceutical Co., Ltd. No ʮ̡ 1,723,231.80 2024/6/13 2033/6/1 щ HTA Zhengzhou HTA Pharmaceutical Co., Ltd. No ʮ̡ 1,386,033.37 2024/10/18 2030/10/17 щ HTA Shanghai Yuanzi Kexing No IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 2. Related-party Transactions (continued) (3) Details of related guarantee
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 311 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 2. Related-party Transactions (continued) (4) Related party financial services 1) Deposits and loans of related parties Ǻ Deposits of related parties ɘe ᚃ 2. ᚃ (4) ਕ 1 ᗫᑌ˙π൲ಛ Ǻ ᗫᑌ˙ πಛ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ ධͦ Item 30 June 2026 31 December 2025 ப ږ Funds deposited directly into CNNC Finance Company Limited 2,306,109,335.11 2,410,743,442.37 ࠇTotal 2,306,109,335.11 2,410,743,442.37 ϗɝ Interest income ᗫᑌ˙Τ၈ 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ Name of related party January to June in 2026 January to June in 2025 பʮ̡ 4,526,157.28 4,730,667.92 CNNC Finance Company Limited
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 312 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɘe ᚃ 2. ᚃ (4) ਕ ᚃ 1 ᗫᑌ˙π൲ಛ ᚃ ǻ ᗫᑌ˙ ൲ಛ ˚ Ցಂ˚ лଟ Name of related party Name of borrower Loan amount Start date Expiry date Interest rate பʮ̡ ͉ʮ̡ 142,411,913.10 2025/12/3 2026/12/2 2.11% CNNC Finance Company Limited The Company ߅48,100,000.00 2025/12/31 2028/12/31 1.80% CNNC HTA பʮ̡ 36,000,000.00 2025/2/27 2026/2/27 2.40% CNNC Finance Company Limited CNNC Accuray (Tianjin) Medical Technology Co., Ltd. ৷ஷ 30,000,000.00 2026/6/10 2029/6/10 2.29% CNNC Finance Company Limited CNGT ৷ஷ 20,000,000.00 2025/6/9 2027/7/26 2.00% CNNC Finance Company Limited CNGT ৷ஷ 18,360,000.00 2024/7/26 2027/7/25 2.00% CNNC Finance Company Limited CNGT ৷ஷ 18,000,000.00 2025/5/28 2027/7/26 2.00% CNNC Finance Company Limited CNGT ʮ̡ 9,000,000.00 2022/10/10 2030/10/10 3.20% CNNC Finance Company Limited Nanchang HTA Pharmaceutical Co., Ltd. ʮ̡ 8,500,000.00 2022/10/13 2029/10/11 2.85% CNNC Finance Company Limited Kunming HTA Pharmaceutical Co., Ltd. ʮ̡ 6,050,000.00 2022/6/10 2030/6/10 3.15% CNNC Finance Company Limited Nanjing HTA Pharmaceutical Co., Ltd. IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 2. Related-party Transactions (continued) (4) Related party financial services (continued) 1) Deposits and loans of related parties (continued) ǻ Loans of related parties
Page 314
ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 313 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 2. Related-party Transactions (continued) (4) Related party financial services (continued) 1) Deposits and loans of related parties (continued) ǻ Loans of related parties (continued) ˚ Ցಂ˚ лଟ Name of related party Name of borrower Loan amount Start date Expiry date Interest rate ʮ̡ 6,000,000.00 2024/6/3 2030/11/30 2.75% CNNC Finance Company Limited Nanjing HTA Pharmaceutical Co., Ltd. ʮ̡ 4,950,000.00 2023/11/30 2030/11/30 2.75% CNNC Finance Company Limited Nanjing HTA Pharmaceutical Co., Ltd. ʮ̡ 4,400,000.00 2024/1/15 2031/1/15 2.75% CNNC Finance Company Limited Xuzhou HTA Pharmaceutical Co., Ltd. ʮ̡ 4,300,000.00 2022/12/22 2030/6/10 3.15% CNNC Finance Company Limited Nanjing HTA Pharmaceutical Co., Ltd. ʮ̡ 4,248,000.00 2022/5/27 2030/5/27 3.20% CNNC Finance Company Limited Xuzhou HTA Pharmaceutical Co., Ltd. ʮ̡ 4,000,000.00 2024/3/8 2030/11/30 2.75% CNNC Finance Company Limited Nanjing HTA Pharmaceutical Co., Ltd. ʮ̡ 4,000,000.00 2024/10/9 2030/11/30 2.75% CNNC Finance Company Limited Nanjing HTA Pharmaceutical Co., Ltd. ʮ̡ 2,650,000.00 2021/10/11 2029/10/11 3.00% CNNC Finance Company Limited Hefei Yuanzi Gaotong Pharmaceutical Co., Ltd. ʮ̡ 2,600,000.00 2023/3/13 2030/6/10 3.15% CNNC Finance Company Limited Nanjing HTA Pharmaceutical Co., Ltd. ɘe ᚃ 2. ᚃ (4) ਕ ᚃ 1 ᗫᑌ˙π൲ಛ ᚃ ǻ ᗫᑌ˙ ൲ಛ ᚃ
Page 315
CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 314 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ˚ Ցಂ˚ лଟ Name of related party Name of borrower Loan amount Start date Expiry date Interest rate ʮ̡ 2,000,000.00 2024/5/10 2030/11/30 2.75% CNNC Finance Company Limited Nanjing HTA Pharmaceutical Co., Ltd. ʮ̡ 1,900,000.00 2023/5/23 2030/6/10 3.15% CNNC Finance Company Limited Nanjing HTA Pharmaceutical Co., Ltd. ʮ̡ 1,000,000.00 2023/3/6 2030/10/10 3.20% CNNC Finance Company Limited Nanchang HTA Pharmaceutical Co., Ltd. ʮ̡ 1,000,000.00 2024/1/23 2030/11/30 2.75% CNNC Finance Company Limited Nanjing HTA Pharmaceutical Co., Ltd. ৷ஷ 1,000,000.00 2024/7/29 2026/12/21 2.00% CNNC Finance Company Limited CNGT ࠇ380,469,913.10 – – – Total ˕̈ Interest expenses 2026 ϋ1-6 ˜ 2025 ϋ1-6 ˜ ᗫᑌ˙Τ၈ Name of related party January to June in 2026 January to June in 2025 ࠢ பʮ̡ CNNC Finance Company Limited 4,442,707.35 3,105,297.77 2 ଣ ೌ IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 2. Related-party Transactions (continued) (4) Related party financial services (continued) 1) Deposits and loans of related parties (continued) ǻ Loans of related parties (continued) ɘe ᚃ 2. ᚃ (4) ਕ ᚃ 1 ᗫᑌ˙π൲ಛ ᚃ ǻ ᗫᑌ˙ ൲ಛ ᚃ 2) Related party factoring None
Page 316
ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 315 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 3. Related party receivable and payable balances (1) Receivable items ɘe ᚃ 3. ᗫᑌ˙ᏐϗᏐ˹ቱᕘ (1) Ꮠϗධͦ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ቱᕘ ᕸሪ௪ቱᕘ ᕸሪ௪ Item name Related party Book balance Provision for bad debt Book balance Provision for bad debt ̬0ʮ̡ 24,007,877.90 172,856.72 Receivables CNNC 404 Company Limited Ӻ৫ 14,851,886.00 1,136,984.50 7,590,711.00 229,806.46 Receivables China Institute of Atomic Energy ৫ 6,881,347.00 920,866.28 3,267,500.00 318,640.34 Receivables Nuclear Power Institute of China ʈุᔼ৫ 5,067,070.55 51,252.87 3,893,452.30 39,420.05 Receivables Beijing Nuclear Industry Hospital ʮ̡ 4,967,286.52 113,123.42 5,968,786.52 136,103.15 Receivables Nuclear Engineering Research and Design Co., Ltd. Ӻ৫ 4,708,000.00 33,897.60 4,573,000.00 21,493.10 Receivables Research Institute of Physical and Chemical Engineering of Nuclear Industry Ӻ৫ 4,249,654.00 245,259.12 1,123,854.00 225,805.02 Receivables China Institute for Radiation Protection ʈุ̬ɓʬᔼ৫ 4,060,058.00 42,419.61 3,616,758.00 38,168.05 Receivables Nuclear Industry 416 Hospital ʈุᐼᔼ৫ 2,647,980.00 5,903.21 Receivables Nuclear Industry General Hospital ʮ̡ 2,484,500.00 22,832.62 13,564,243.25 305,451.77 Receivables Shanghai GMS Pharmaceutical Co., Ltd. ʮ̡ 2,029,870.00 59,256.62 1,568,330.00 47,875.17 Receivables CNNC 504 Hospital Management (Lanzhou) Co., Ltd. ʮ̡ 1,750,476.00 48,706.99 886,860.00 24,956.24 Receivables CNNC Kaili (Shenzhen) Catering Management Co., Ltd.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 316 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ቱᕘ ᕸሪ௪ቱᕘ ᕸሪ௪ Item name Related party Book balance Provision for bad debt Book balance Provision for bad debt ʮ̡ 1,399,536.22 10,076.66 Receivables CNNC Radiation Medical Investment Co., Ltd. ʮ̡ 1,345,905.00 65,515.65 Receivables CNNC Lanzhou Uranium Enrichment Co., Ltd. ʮ̡ 1,100,000.00 11,665.50 1,100,000.00 11,665.50 Receivables CNNC Medical Equipment (Suzhou) Co., Ltd. ʮ̡ 1,030,427.35 1,030,427.35 1,030,427.35 1,030,427.35 Receivables Chinergy Co., Ltd. ʮ̡ 775,440.00 8,711.18 Receivables CNNC 404 Hospital Management Co., Ltd. ʮ̡ 597,860.00 4,304.59 617,660.00 2,903.00 Receivables China North Nuclear Fuel Co., Ltd. ʮ̡ 345,000.00 167,115.66 Receivables CNNC Control System Engineering Co., Ltd. ʮ̡ 301,898.20 77,282.92 Receivables CNNC Longrui Technology Co., Ltd. ʮ̡ 261,600.00 38,345.33 261,600.00 37,741.03 Receivables CNNC Fourth Research and Design Engineering Corporation ʮ̡ 233,100.00 1,321.68 Receivables Sichuan Haitong Isotope Technology Co., Ltd. ʮ̡ 231,677.67 44,393.08 Receivables Dalian CNNC Technology Development Co., Ltd. ɘe ᚃ 3. ᗫᑌ˙ᏐϗᏐ˹ቱᕘ ᚃ (1) Ꮠϗධͦ ᚃ IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 3. Related party receivable and payable balances (continued) (1) Receivable items (continued)
Page 318
ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 317 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 3. Related party receivable and payable balances (continued) (1) Receivable items (continued) 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ቱᕘ ᕸሪ௪ቱᕘ ᕸሪ௪ Item name Related party Book balance Provision for bad debt Book balance Provision for bad debt ʮ̡ 224,085.00 1,613.41 Receivables Hebei Hangyao Technology Co., Ltd. ʮ̡ 160,000.00 1,152.00 Receivables China Nuclear Power Engineering Co., Ltd. ʮ̡ 156,159.00 27,246.15 773,610.00 21,469.88 Receivables Xi’an CNNC Nuclear Instrument Co., Ltd. ʈุ̬ɓɖᔼ৫ 111,864.80 771.87 Receivables Nuclear Industry 417 Hospital ʮ̡ 6,069,632.07 28,527.27 Receivables Zhejiang Qinshan Technology Co., Ltd. ʮ̡ 1,116,500.95 10,082.95 Receivables Sanmen Nuclear Power Co., Ltd. ʮ̡ 162,310.00 1,465.66 Receivables CNNC Hainan Nuclear Power Co.. Ltd. Ꮠϗሪಛ Չ˼ 284,683.00 79,580.07 4,528,836.40 156,855.64 Receivables Others ࠇ86,265,242.21 4,422,882.66 61,714,071.84 2,688,857.63 Receivables Sub-total ʮ̡ 4,966,948.00 Other receivables China Nuclear Industry Fifth Construction Company Limited ʮ̡ 2,579,000.00 Other receivables Nuclear Engineering Research and Design Co., Ltd. ɘe ᚃ 3. ᗫᑌ˙ᏐϗᏐ˹ቱᕘ ᚃ (1) Ꮠϗධͦ ᚃ
Page 319
CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 318 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɘe ᚃ 3. ᗫᑌ˙ᏐϗᏐ˹ቱᕘ ᚃ (1) Ꮠϗධͦ ᚃ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ቱᕘ ᕸሪ௪ቱᕘ ᕸሪ௪ Item name Related party Book balance Provision for bad debt Book balance Provision for bad debt ʮ̡ 2,162,876.11 930,765.50 Other receivables CNNC Hexin Information Technology (Beijing) Co., Ltd. Ӻ৫ 2,111,640.91 181,674.23 1,392,933.10 181,674.23 Other receivables China Institute of Atomic Energy ʮ̡ 1,300,582.66 776,218.54 1,234,684.66 776,218.54 Other receivables Hubei Zhongxun Medical Supplies Industrial Co., Ltd. ʮ̡ 597,860.00 597,860.00 Other receivables China North Nuclear Fuel Co., Ltd. ʮ̡ 481,400.00 562,800.00 Other receivables CNNC Financial Leasing Co., Ltd. ʮ̡ 350,084.00 380,084.00 Other receivables CNNC (Shanghai) Supply Chain Management Co., Ltd. ʮ̡ 299,500.00 Other receivables CNNC Engineering Consultation Co., Ltd. ණྠ 270,000.00 Other receivables CNNC ʮ̡ 157,778.28 Other receivables CNNC Suzhou Valve Co., Ltd. ʮ̡ 246,618.94 Other receivables Dalian CNNC Technology Development Co., Ltd. Չ˼Ꮠϗಛ Չ˼ 331,677.06 14.52 311,234.05 14.52 Other receivables Others ࠇ15,609,347.02 957,907.29 5,656,980.25 957,907.29 Other receivables Sub-total IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 3. Related party receivable and payable balances (continued) (1) Receivable items (continued)
Page 320
ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 319 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 3. Related party receivable and payable balances (continued) (1) Receivable items (continued) 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ቱᕘ ᕸሪ௪ቱᕘ ᕸሪ௪ Item name Related party Book balance Provision for bad debt Book balance Provision for bad debt Ӻ৫ 2,746,000.00 2,740,000.00 Prepayments China Institute for Radiation Protection பʮ̡ 2,129,900.00 2,129,900.00 Prepayments Shenzhen Relicare Medical Co., Ltd. ʮ̡ 1,550,763.00 2,315,571.85 Prepayments CNNC Hexin Information Technology (Beijing) Co., Ltd. ʮ̡ 1,370,074.53 Prepayments CNNC Commercial Factoring Co., Ltd. பʮ̡ 1,193,400.00 397,800.00 Prepayments Shanxi CIRP Nuclear Instrument Co., Ltd. Ӻ৫ 1,128,985.16 Prepayments China Institute of Atomic Energy ʮ̡ 861,000.00 Prepayments China Nuclear Industry Huaxing Construction Co., Ltd. ৫ 378,000.00 378,000.00 Prepayments Nuclear Power Institute of China Ӻ৫ 315,000.00 310,000.00 Prepayments Beijing Research Institute of Chemical Engineering and Metallurgy ཫ˹ಛධ Չ˼ 189,509.00 673,108.86 Prepayments Others ࠇ11,862,631.69 8,944,380.71 Prepayments Sub-total ɘe ᚃ 3. ᗫᑌ˙ᏐϗᏐ˹ቱᕘ ᚃ (1) Ꮠϗධͦ ᚃ
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 320 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɘe ᚃ 3. ᗫᑌ˙ᏐϗᏐ˹ቱᕘ ᚃ (1) Ꮠϗධͦ ᚃ 2026 ϋ6˜30 ˚ 2025 ϋ12 ˜31 ˚ 30 June 2026 31 December 2025 ቱᕘ ᕸሪ௪ቱᕘ ᕸሪ௪ Item name Related party Book balance Provision for bad debt Book balance Provision for bad debt Ӻ৫ 43,992,551.52 42,940,509.05 Long-term receivables China Institute of Atomic Energy ࠇ43,992,551.52 42,940,509.05 Long-term receivables Sub-total ʮ̡ 20,000,000.00 20,000,000.00 Others non- current assets CNNC China Nuclear Industrial Holdings Co., Ltd. ʮ̡ 3,668,807.89 2,071,307.89 Others non- current assets CNNC Hexin Information Technology (Beijing) Co., Ltd. ʮ̡ 2,629,039.96 2,629,039.96 Others non- current assets Tongfang Co., Ltd. Ӻ৫ 900,000.00 Others non- current assets China Institute of Atomic Energy ʮ̡ 94,014.00 90,900.00 Others non- current assets Dalian CNNC Technology Development Co., Ltd. ࠇ27,291,861.85 24,791,247.85 Others non- current assets Sub-total ࠇ Total 185,021,634.29 5,380,789.95 144,047,189.70 3,646,764.92 IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 3. Related party receivable and payable balances (continued) (1) Receivable items (continued)
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 321 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 3. Related party receivable and payable balances (continued) (2) Payable items ɘe ᚃ 3. ᗫᑌ˙ᏐϗᏐ˹ቱᕘ ᚃ (2) Ꮠ˹ධͦ ධͦΤ၈ ᗫᑌ˙ 2026 ϋ6˜30ቱᕘ 2025 ϋ12 ˜31ቱᕘ Item name Related party Book balance as at 30 June 2026 Book balance as at 31 December 2025 ʮ̡ 45,871,634.56 21,109,927.52 Payables Qinshan No.3 Nuclear Power Co., Ltd. ʮ̡ 18,937,100.00 7,996,640.00 Payables CNNC Power Operation Management Co., Ltd. ʮ̡ 15,581,501.66 21,874,973.22 Payables China Nuclear Power Engineering Co., Ltd. ʮ̡ 10,477,876.11 13,760,000.00 Payables Zhejiang Qinshan Technology Co., Ltd. ʮ̡ 6,602,335.85 49,151,144.42 Payables China National Nuclear 24 Construction Company Limited ʮ̡ 4,769,610.00 5,412,145.00 Payables Shanghai GMS Pharmaceutical Co., Ltd. ৫ 2,950,354.02 257,475.00 Payables Nuclear Power Institute of China ʮ̡ 2,940,000.00 Payables China North Nuclear Fuel Co., Ltd. ʮ̡ 1,381,896.80 1,745,463.28 Payables China Nuclear Industry Fifth Construction Company Limited ʮ̡ 4,440,000.00 Payables China Nuclear Industry Huaxing Construction Co., Ltd. ʮ̡ 2,752,830.19 Payables CNNC Strategic Planning and Research Institute Co., Ltd. ʮ̡ 1,643,840.00 Payables CNNC Engineering Consultation Co., Ltd. ʮ̡ 882,075.47 Payables Beijing Guoyuan New Technology Co., Ltd. ʮ̡ 490,771.70 Payables CNNC (Beijing) Media & Culture Co., Ltd. Ꮠ˹ሪಛ Չ˼ 1,320,869.10 5,496,070.51 Payables Others ࠇ110,833,178.10 137,013,356.31 Payables Sub-total
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 322 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ධͦΤ၈ ᗫᑌ˙ 2026 ϋ6˜30ቱᕘ 2025 ϋ12 ˜31ቱᕘ Item name Related party Book balance as at 30 June 2026 Book balance as at 31 December 2025 ʮ̡ 33,213,825.75 110,607.77 Other payables China National Nuclear 24 Construction Company Limited ה23,457,890.61 23,457,403.71 Other payables China National Nuclear Corporation Dalian Institute of Applied Technology ৫ 22,523,949.99 8,125,004.05 Other payables Nuclear Power Institute of China ʮ̡ 18,108,892.00 2,221,069.36 Other payables China Nuclear Power Engineering Co., Ltd. ʮ̡ 16,870,337.67 16,870,337.67 Other payables Beijing Guoyuan New Technology Co., Ltd. Ӻ৫ 12,301,510.09 5,988,892.33 Other payables China Institute of Atomic Energy ණྠ 3,203,692.28 3,253,692.28 Other payables CNNC ʮ̡ 1,906,320.00 2,223,494.32 Other payables CNNC Commercial Factoring Co., Ltd. ʮ̡ 1,054,410.00 1,054,410.00 Other payables CNNC Kaili (Shenzhen) Catering Management Co., Ltd. ʮ̡ 1,024,770.00 1,974,864.11 Other payables Dalian CNNC Technology Development Co., Ltd. Ӻ৫ 678,000.00 678,000.00 Other payables Beijing Research Institute of Chemical Engineering and Metallurgy ʮ̡ 636,757.05 636,757.05 Other payables CNNC No.7 Research and Design Institute Co., Ltd. ʮ̡ 418,372.00 418,372.00 Other payables CNNC Capital Holdings Limited ʮ̡ 366,800.00 533,803.77 Other payables CNNC Fourth Research and Design Engineering Corporation ɘe ᚃ 3. ᗫᑌ˙ᏐϗᏐ˹ቱᕘ ᚃ (2) Ꮠ˹ධͦ ᚃ IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 3. Related party receivable and payable balances (continued) (2) Payable items (continued)
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 323 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 3. Related party receivable and payable balances (continued) (2) Payable items (continued) ධͦΤ၈ ᗫᑌ˙ 2026 ϋ6˜30ቱᕘ 2025 ϋ12 ˜31ቱᕘ Item name Related party Book balance as at 30 June 2026 Book balance as at 31 December 2025 ࡡ318,132.00 318,132.00 Other payables China Baoyuan Չ˼Ꮠ˹ಛ Չ˼ 1,312,078.97 4,676,546.53 Other payables Others ࠇ137,395,738.41 72,541,386.95 Other payables Sub-total ʮ̡ 38,984,070.80 34,499,177.70 Contract liabilities CNNC Shandong Nuclear Energy Co., Ltd. ʮ̡ 4,850,000.00 4,292,035.40 Contract liabilities CNNC Baotou Nuclear Fuel Co., Ltd. ණྠ 4,735,360.06 1,634,174.53 Contract liabilities CNNC ʮ̡ 4,550,955.75 4,673,597.26 Contract liabilities China National Nuclear Corporation Overseas Ltd. Ӻ৫ 1,794,542.80 10,374,995.70 Contract liabilities China Institute of Atomic Energy பʮ̡ 1,011,750.00 706,858.41 Contract liabilities Shanxi CIRP Nuclear Instrument Co., Ltd. ʮ̡ 495,000.00 387,657.61 Contract liabilities CNNC Kunpeng Medical Technology (Chongqing) Co., Ltd. (Ҧ (ᅅ)ʮ̡ ) ʮ̡ 21,798,194.70 Contract liabilities CNNC Jianzhong Nuclear Fuel Co., Ltd. ව Չ˼ 939,203.54 342,621.42 Contract liabilities Others ࠇ57,360,882.95 78,709,312.73 Contract liabilities Sub-total ʮ̡ 41,610,126.84 Dividends payable SUFA Technology Industry Co., Ltd., CNNC ණྠ 24,470,523.92 Dividends payable CNNC ɘe ᚃ 3. ᗫᑌ˙ᏐϗᏐ˹ቱᕘ ᚃ (2) Ꮠ˹ධͦ ᚃ
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 324 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ධͦΤ၈ ᗫᑌ˙ 2026 ϋ6˜30ቱᕘ 2025 ϋ12 ˜31ቱᕘ Item name Related party Book balance as at 30 June 2026 Book balance as at 31 December 2025 Ӻ৫ 13,252,286.64 Dividends payable China Institute of Atomic Energy ৫ 10,877,921.14 238,290.50 Dividends payable Nuclear Power Institute of China Υྫ 4,251,643.03 Dividends payable Beijing CNNC Industry Investment Fund (LLP) ʮ̡ 2,240,000.00 Dividends payable CNNC Fourth Research and Design Engineering Corporation ̬0ʮ̡ 850,328.52 Dividends payable CNNC 404 Company Limited ࠇ97,552,830.09 238,290.50 Dividends payable Sub-total ණྠ 48,421,607.60 47,100,861.88 Special payables CNNC ʮ̡ 13,916,214.93 13,233,707.17 Long-term payables CNNC Financial Leasing Co., Ltd. ࡡ4,733,853.76 4,733,853.76 Special payables China Baoyuan ʮ̡ 520,000.00 520,000.00 Special payables Dalian CNNC Technology Development Co., Ltd. ࠇ67,591,676.29 65,588,422.81 Long-term payables Sub-total ࠇ470,734,305.84 354,090,769.30 Total ɘe ᚃ 3. ᗫᑌ˙ᏐϗᏐ˹ቱᕘ ᚃ (2) Ꮠ˹ධͦ ᚃ IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 3. Related party receivable and payable balances (continued) (2) Payable items (continued)
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 325 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɘe ᚃ 4. ፕ ೌf 5. Չ˼ ೌf ɤe ΅˕˹ ೌf ɤɓe Ϟԫධ 1. ፕԫධ ೌf 2. Ϟԫධ ೌf ɤɚe ԫධ 1. ر ܁ ࿚Ї 2026 ϋ6 ˜30 ˚˟ϋ ˸ɨᔊ၈ 2026 ೯ତ ɛ͏࿆ 0.0994 ʩ ў 2026 ϋ9 ˜30 ˚Τ ٰ ɛ͏࿆ 31,795,565.06 ʩ ў fཫ ಂ20262026 ϋ11 ˜17ٰ ձ ˕˹dϾ H˸ɛ dಥ࿆˕˹f IX. RELATED PARTIES AND RELATED-PARTY TRANSACTIONS (continued) 4. Commitments of related parties None. 5. Others None. X. SHARE-BASED PAYMENT None. XI. COMMITMENTS AND CONTINGENCIES 1. Important commitments None. 2. Contingencies None. XII. EVENTS AFTER BALANCE SHEET DATE 1. Details of profit distribution The Board has resolved to recommend the declaration of a final cash dividend of RMB0.0994 per Share (inclusive of tax) for the year ended 30 June 2026 (hereinafter referred to as the 2026 Interim Dividend) to Shareholders whose names appear on the register of members of the Company on 30 September 2026, with a total cash dividend to be distributed of RMB31,795,565.06 (inclusive of tax). The 2026 Interim Dividend is expected to be declared and paid in RMB to holders of Domestic Shares and, whereas dividends payable to holders of H shares will be declared in RMB and payable in Hong Kong dollars before 17 November 2026.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 326 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɤɚe ԫධᚃ 2. ԫධႭ ܝ ᚣԫධ̮d͉ණྠೌ ԫ ධf ɤɧe ԫධ 1. ፹һ͍ձᅂᚤ ೌf 2. ଡ଼ ೌf 3. ༟ପໄ౬ ೌf 4. ྌ ྌ͉ಂ͊೯͛ ɽᜊʷf 5. ˟ᐄ ೌf XII. EVENTS AFTER BALANCE SHEET DATE (continued) 2. Description of other events after the balance sheet date Other than the above disclosures relating to the events after the balance sheet date, the Group has no other significant events after the balance sheet date. XIII. OTHER MAJOR MATTERS 1. Previous error correction and impact None. 2. Debt restructuring None. 3. Asset replacement None. 4. Annuity scheme There were no major changes to the Group ’s annuity scheme in the period. 5. Discontinued operation None.
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ʮ̡ CHINA ISOTOPE & RADIATION CORPORATION 327 ʕಂజѓ2026 Interim Report 2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) ɤɧe ԫධᚃ 6. ࢹڦ 1) Աኽ ഄ d͉ණ ਕྌ ʱϓุਕఊʩf၍ଣ ৣໄ༟๕ձ൙ d ࿁ุਕఊʩᐄϓ ਿᓾආБ ൙ᄆʿ၍ଣdุਕ ఊʩӻ૿ุᐄd͊ ࠋ වd˸ʿৰϗɝϓ͉ Չ˼൬͜f ֛ ᄆdਞၾୋɧ˙ආ ʮʪ f XIII. OTHER MAJOR MATTERS (continued) 6. Segment information (1) Determination basis and accounting policies of reportable segments For management purposes, the Group is organised into business units based on its products and services. For the purposes of resource allocation and performance evaluation, management assesses and manages the operating results of each business unit on a gross profit basis. Each business unit operates on a mixed-business basis; therefore, the assets and liabilities of each segment, as well as others expenses (excluding cost of revenue), have not been segregated. Transfer pricing between operating segments is determined by reference to the arm’s-length prices used in transactions with third parties.
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CHINA ISOTOPE & RADIATION CORPORATION ʮ̡ 328 Interim Report 2026 ʕಂజѓ2026 ൗᚃ NOTES TO FINANCIAL STATEMENTS (CONTINUED) 2026 ϋ1˜1˚Ї2026 ϋ6˜30 ˚ ̮dѩ˸ɛ͏࿆ʩΐͪ 1 JANUARY 2026 TO 30 JUNE 2026 (UNLESS OTHERWISE STATED, THE NOTES TO THE FINANCIAL STATEMENTS ARE PRESENTED IN RMB) XIII. OTHER MAJOR MATTERS (continued) 6. Segment information (continued) (2) Financial information of reportable segments in the period ɤɧe ԫධᚃ 6. ᚃ (2) ৌ ࢹڦ ፧ ධͦ Item Nuclear medicines Radioactive sources products irradiation ᐄุϗɝ Operating revenue 1,747,628,316.65 480,486,169.90 114,906,002.50 ᐄุϓ͉ Operating Cost 614,600,044.23 291,699,695.54 70,313,575.21 ˣл Gross profit 1,133,028,272.42 188,786,474.36 44,592,427.29 ᔼᐕༀ௪ʿ ࠇ ධͦ Item Nuclear medical equipment and related services Other businesses Offset Total ᐄุϗɝ Operating revenue 363,640,621.60 491,176,099.29 -204,010,680.02 2,993,826,529.92 ᐄุϓ͉ Operating Cost 281,257,646.78 428,991,490.39 -173,137,595.69 1,513,724,856.46 ˣл Gross profit 82,382,974.82 62,184,608.90 -30,873,084.33 1,480,101,673.46 (3) ೌf 7. ٙ ձԫධ ೌf ʮ̡ 2026 ϋ8˜28 ˚ (3) Other explanations None. 7. Other significant transactions and events that have an impact on investor decisions None. China Isotope & Radiation Corporation 28 August 2026