Zhidu Technology Co., Ltd 2025 annual financial statement audit report Tianheng Shenzi (2026) No. 01068

Tianheng Certified Public Accountants (Special General Partnership)

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Audit report

Tianheng Shenzi (2026) No. 01068

All shareholders of Zhidu Technology Co., Ltd.:

1. Audit opinions

We audited the financial statements of Zhidu Technology Co., Ltd. (hereinafter referred to as Zhidu Co., Ltd.), including the consolidated and parent balance sheet as of December 31, 2025, the consolidated and parent income statement, the consolidated and parent cash flow statement, the consolidated and parent company's statement of changes in shareholders' equity, and the notes to the relevant financial statements.

We believe that the attached financial statements are prepared in accordance with the provisions of the accounting standards for enterprises in all material respects and fairly reflect the financial position of the merger and the parent company of Zhidu Co., Ltd. as of December 31, 2025, as well as the operating results and cash flows of the merger and the parent company in 2025.

2. Form the basis for audit opinions

We carried out the audit in accordance with the auditing standards of Chinese certified public accountants. The "CPA's Responsibilities for Auditing Financial Statements" section of the audit report further elaborates on our responsibilities under these standards. In accordance with the Code of Professional Ethics for Certified Public Accountants of China, we are independent of Zhidu Co., Ltd. and fulfill other responsibilities in terms of professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate, providing the basis for issuing an audit opinion.