Audit Report
XYZH/2026SZAA5B0151 Shenzhen Yidao Information Co., Ltd.
To all shareholders of Shenzhen Yidao Information Co., Ltd.:
I. Audit Opinion
We have audited the financial statements of Shenzhen Yidao Information Co., Ltd. (hereinafter referred to as "Yidao Information"), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, cash flow statements, and statements of changes in owners' equity for the year ended December 31, 2025, and related financial statement notes.
In our opinion, the accompanying financial statements are prepared, in all material respects, in accordance with the requirements of the Accounting Standards for Business Enterprises, and fairly present the consolidated and parent company financial position of Yidao Information as of December 31, 2025, and the consolidated and parent company results of operations and cash flows for the year ended December 31, 2025.
II. Basis for Audit Opinion
We conducted our audit in accordance with the Standards for Auditing Standards of Certified Public Accountants of China. The section "Auditor's Responsibility for the Audit of the Financial Statements" in this audit report further elaborates on our responsibilities under these standards. In accordance with the independence requirements of the Chinese Certified Public Accountants Association's independence standards and the Code of Professional Ethics for Chinese Certified Public Accountants applicable to the audits of financial statements of entities of public interest, we are independent of Yidao Information and have fulfilled our other responsibilities in accordance with the Code of Professional Ethics. 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 financial statements for the current period. These matters were addressed in the context of our audit of the financial statements as a whole and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
(I) Revenue Recognition
| Key Audit Matter The audit report is for Shenzhen Yidao Information Co., Ltd. for the year 2025. The report includes an index of the audit report, company financial statements, and notes to the financial statements.
Index
Audit Report Company Financial Statements Consolidated Balance Sheet Parent Company Balance Sheet Consolidated Income Statement Parent Company Income Statement Consolidated Cash Flow Statement Parent Company Cash Flow Statement Consolidated Statement of Changes in Owners' Equity Parent Company Statement of Changes in Owners' Equity Notes to Financial Statements
Page Numbers
1-4 1-2 3-4 5 6 7 8 9-10 11-12 13-107