Assurance Report
I. Independent Auditor's Report
To the Shareholders of Shenzhen C-PORT Technology Co., Ltd.:
We were engaged to perform the assurance work on the accompanying "Special Report on the Annual Deposit, Management, and Actual Use of Raised Funds" of Shenzhen C-PORT Technology Co., Ltd. (hereinafter referred to as "C-PORT Company") as of December 31, 2025.
I. The Board of Directors' Responsibility
In accordance with the "Supervision Regulations on the Management of Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission and the "Guidelines for Self-Regulation of Listed Companies on the Main Board" issued by the Shenzhen Stock Exchange, the Board of Directors of C-PORT Company is responsible for preparing the "Special Report on the Annual Deposit, Management, and Actual Use of Raised Funds" and ensuring that its content is true, accurate, and complete, without false records, misleading statements, or material omissions.
II. The Certified Public Accountant's Responsibility
Our responsibility is to express an assurance opinion on the "Special Report on the Annual Deposit, Management, and Actual Use of Raised Funds" based on our assurance engagement. We performed the assurance engagement in accordance with the "Other Assurance Services Standards No. 3101 – Assurance Engagements Other Than Audits or Reviews of Historical Financial Information" of the Chinese Institute of Certified Public Accountants, which requires us to comply with the Code of Professional Ethics for Chinese Certified Public Accountants, and to plan and perform the assurance engagement to obtain reasonable assurance about whether the "Special Report on the Annual Deposit, Management, and Actual Use of Raised Funds" is free from material misstatement. In the course of the assurance engagement, we performed procedures that we considered necessary, such as examining accounting records and recalculating relevant amounts. We believe that our assurance work provides a reasonable basis for our assurance opinion.
III. Conclusion of Assurance
We are of the opinion that, in all material respects, the "Special Report on the Annual Deposit, Management, and Actual Use of Raised Funds" of C-PORT Company as of December 31, 2025, has been prepared in accordance with the "Supervision Regulations on the Management of Raised Funds of Listed Companies" and the "Guidelines for Self-Regulation of Listed Companies on the Main Board" issued by the Shenzhen Stock Exchange.
IV. Limitation on the Users and Purpose of the Report
This assurance report is intended solely for the purpose of disclosure in C-PORT Company's 2025 annual report and shall not be used for any other purpose.
Zhongxinghua Certified Public Accountants LLP (Special General Partnership) China · Beijing [blank]
Certified Public Accountant: [blank] 420000693457
Certified Public Accountant: [blank] 110000105112
April 27, 2026
Shenzhen C-PORT Technology Co., Ltd.
Special Report on the Annual Deposit, Management, and Use of Raised Funds for 2025
In accordance with the "Supervision Regulations on the Management of Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission and the "Guidelines for Self-Regulation of Listed Companies on the Main Board" issued by the Shenzhen Stock Exchange, the specific situation of the deposit and use of raised funds by Shenzhen C-PORT Technology Co., Ltd. in 2025 is as follows: