Guangdong Huashang Law Firm
Supplementary Legal Opinion (II)
Regarding Shenzhen Yidao Information Co., Ltd.'s Issuance of Shares and Payment of Cash to Purchase Assets and Raise Supporting Funds and Connected Transactions
To: Shenzhen Yidao Information Co., Ltd.
Introduction
I. Basis for Issuing this "Supplementary Legal Opinion"
Based on the "Special Legal Advisor Agreement" signed by our firm and Yidao Information, our lawyers, as special legal advisors for Yidao Information's restructuring matters, provide specialized legal services for this restructuring. After verifying the relevant documents and facts provided by Yidao Information, the target companies, and the transaction counterparties involved in this restructuring, our lawyers have, in accordance with the "Company Law," "Securities Law," and the "Restructuring Measures," "Rules for the Content and Format of Information Disclosure No. 26" issued by the China Securities Regulatory Commission, and other laws, regulations, and normative documents, and in accordance with the generally accepted professional standards, ethical norms, and diligence spirit of the legal profession, issued the "Guangdong Huashang Law Firm's Legal Opinion on Shenzhen Yidao Information Co., Ltd.'s Issuance of Shares and Payment of Cash to Purchase Assets and Raise Supporting Funds and Connected Transactions" (hereinafter referred to as the "Legal Opinion") and the "Guangdong Huashang Law Firm's Supplementary Legal Opinion (I) on Shenzhen Yidao Information Co., Ltd.'s Issuance of Shares and Payment of Cash to Purchase Assets and Raise Supporting Funds and Connected Transactions" (hereinafter referred to as "Supplementary Legal Opinion (I)").
Given that the audit benchmark date for the financial statements of this transaction has been adjusted to March 31, 2026, Xinyonghe Certified Public Accountants has audited the financial statements of the target company up to March 31, 2026, and issued the "Audit Report" (hereinafter referred to as the "Audit Report," with the reporting period updated to 2024, 2025, and January-March 2026) with the serial number XYZH/2026SZAA5B0228. Our lawyers have conducted checks on legal matters related to the period from October 1, 2025, to March 31, 2026 (hereinafter referred to as the "Supplementary Verification Period"), and have updated the checks based on the "Key Points for Review of Major Asset Restructuring of Listed Companies (2025 Revision)" (hereinafter referred to as the "Review Key Points") issued by the Shenzhen Stock Exchange, and have issued this "Guangdong Huashang Law Firm's Supplementary Legal Opinion (II) on Shenzhen Yidao Information Co., Ltd.'s Issuance of Shares and Payment of Cash to Purchase Assets and Raise Supporting Funds and Connected Transactions" (hereinafter referred to as "this Supplementary Legal Opinion (II)").
II. Lawyer's Declaration
In issuing this "Supplementary Legal Opinion (II)," our lawyers make the following declarations:
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This "Supplementary Legal Opinion (II)" is a supplementary document to the "Legal Opinion" and should be used together with the "Legal Opinion." If there is any inconsistency between the content of this "Supplementary Legal Opinion (II)" and the "Legal Opinion," this supplementary legal opinion shall prevail.
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This "Supplementary Legal Opinion (II)" is a supplement and adjustment to the relevant content of the "Legal Opinion." For the unchanged content and relationships in the aforementioned documents, our lawyers will not repeat the description or disclosure and will not re-issue legal opinions.
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Unless otherwise specifically stated in this "Supplementary Legal Opinion (II)," the declarations and definitions made in the "Legal Opinion" also apply to this "Supplementary Legal Opinion (II)."
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Our firm agrees that this "Supplementary Legal Opinion (II)" will be used as a mandatory legal document for Yidao Information's application for this transaction, and will be submitted and announced together with other materials.
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This "Supplementary Legal Opinion (II)" is for the purpose of Yidao Information's transaction only. Without the written consent of our firm, it shall not be used for any other purpose.