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Pro Forma Audit Report
Daxin Shen Zi [2026] No. 27-00007
To Anhui Sanzhu Intelligent Technology Co., Ltd.:
I. Audit Opinion
We have audited the pro forma financial statements of Anhui Sanzhu Intelligent Technology Co., Ltd. (hereinafter referred to as the "Company"), which comprise the consolidated balance sheet as of December 31, 2025, and the balance sheet of the parent company as of December 31, 2025 and December 31, 2024, the consolidated and parent company income statements, the consolidated and parent company cash flow statements, and the consolidated and parent company statements of changes in shareholders' equity for the years 2025 and 2024, as well as the notes to the pro forma financial statements.
In our opinion, the accompanying pro forma financial statements have been prepared, in all material respects, in accordance with the basis of preparation described in the notes to the pro forma financial statements, and fairly present the consolidated and parent company financial position of the Company as of December 31, 2025 and December 31, 2024, and the consolidated and parent company operating results and cash flows for the years 2025 and 2024.
II. Basis for Audit Opinion
We conducted our audit in accordance with the Auditing Standards for Certified Public Accountants of China. Our responsibilities under those standards are further described in the "Responsibilities of Certified Public Accountants for the Audit of Pro Forma Financial Statements" section of the audit report. In accordance with the Code of Ethics for Certified Public Accountants of China, we are independent of the Company and have fulfilled our other ethical responsibilities. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
III. Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the pro forma financial statements of the current period. These matters were addressed in the context of our audit of the pro forma financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
Revenue Recognition
- Matter Description
The Company's operating revenue for the reporting periods was 280.996 million yuan and 208.6294 million yuan, respectively. Since operating revenue is one of the Company's key performance indicators, there is an inherent risk that management may recognize revenue inappropriately to achieve specific targets or expectations. Therefore, we identified revenue recognition as a key audit matter.
For the relevant accounting policies regarding revenue recognition, please refer to "Note IV, (23)"; for details on revenue, please refer to "Note VIII, (33)".
- Audit Response
Our primary procedures for the Company's sales revenue included:
(1) Understanding and evaluating the design of key internal controls related to revenue recognition and testing the operating effectiveness of key control measures;
(2) Selecting samples to inspect sales contracts/orders and interviewing management to analyze key terms regarding payment and delivery, evaluating the appropriateness of revenue recognition accounting policies, and reviewing the consistency of their application;
(3) Evaluating the reasonableness of changes in operating revenue during the reporting period;
(4) Selecting samples of revenue transactions recorded in the current period and inspecting relevant supporting documents, including signed delivery notes, reconciliation statements, sales invoices, customs declaration forms, shipping documents, and bank receipts, to confirm the authenticity of the transactions;
(5) Using sampling methods to perform external confirmation procedures for revenue and accounts receivable during the reporting period, and confirming the authenticity and completeness of business revenue by verifying the amounts and outstanding balances;
(6) Selecting samples of revenue transactions recorded before and after the balance sheet date and inspecting supporting documents such as delivery notes, reconciliation statements, sales invoices, customs declaration forms, and bank receipts to evaluate whether revenue was recognized in the appropriate accounting period;