Special Audit Report on the Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions
Zhongxinghua Certified Public Accountants LLP ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP Address (location): 20/F, Tower B, Lize SOHO, 20 Lize Road, Fengtai District, Beijing PR China Tel: 010-51423818 Fax: 010-51423816
Regarding Shenzhen C-PORT Technology Co., Ltd.'s Related Parties' Non-operating Fund Occupation and Other Related Party Fund Transactions Summary Statement Special Audit Report
Zhongxinghua Audit Certificate (2026) No. 00002504
To all shareholders of Shenzhen C-PORT Technology Co., Ltd.:
We were engaged to audit the 2025 financial statements of Shenzhen C-PORT Technology Co., Ltd. (hereinafter referred to as "C-PORT Company"), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, consolidated and parent company cash flow statements, consolidated and parent company statements of changes in owners' equity for 2025, and the notes to the financial statements. We issued a standard unqualified opinion audit report, Zhongxinghua Audit Certificate (2026) No. 00009033, on April 27, 2026.
In accordance with the requirements of the "Supervision Requirements for Listed Companies' Fund Transactions and External Guarantees" issued by the China Securities Regulatory Commission, the Ministry of Public Security, the State-owned Assets Supervision and Administration Commission, and the China Banking and Insurance Regulatory Commission, and the "Business Handling" of the Shenzhen Stock Exchange's "Listed Company Self-Regulatory Supervision Guidelines No. 1," C-PORT Company has prepared the attached Summary Statement of Shenzhen C-PORT Technology Co., Ltd.'s Non-operating Fund Occupation and Other Related Party Fund Transactions for 2025 (hereinafter referred to as the "Summary Statement").