000009SZSE

Special Audit Opinion from the Accounting Firm on Non-Operating Fund Occupation and Other Related Fund Transactions

China Baoan Group Co., Ltd.··3 pages

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and carefully examined the many circles ZHONGSHENZHONGHUAN Zhongshen Zhonghuan Certified Public Accountants (Special General Partnership) 17th-18th Floors, Yangtze River Industrial Building, No. 166 Zhongbei Road, Beijing Postal code: 430077 Zhongshenzhonghuan Certified Public Accountants LLP 17-18 F. Yangtze River Industry Building No. 166 Zhongbei Road, Kuhan, 430077 Phone Tel: 027-86791215 Fax: 027-85424329

Special audit report on the summary table of non-operating fund occupation and other related fund transactions of China Bao'an Group Co., Ltd

Zhonghuan Special Document (2026) No. 0100994

All Shareholders of China Bao'an Group Co., Ltd.:

We have been commissioned to audit the balance sheet of China Baoan Group Co., Ltd. (hereinafter referred to as "China Baoan") for the year 2025, including the consolidated and company's balance sheet, the 2025 annual income statement, the cash flow statement, the statement of changes in shareholders' equity, and the notes to the financial statements, and the attached "Summary Table of Non-operating Fund Occupation and Other Related Fund Transactions of the Listed Company for 2025" (hereinafter referred to as the "Summary Table"). ) conducted a special audit. According to the "Regulatory Guidelines No. 8 for Listed Companies—Regulatory Requirements for Fund Transactions and External Guarantees of Listed Companies" issued by the China Securities Regulatory Commission, it is the responsibility of China Baoan's management to prepare and disclose summary tables and provide true, legal, and complete audit evidence. Our responsibility is to issue special audit opinions on the summary table based on the execution of the review work.

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