Audit Report
Tianjian Audit [2026] No. 3-34
To all shareholders of Huike Co., Ltd.:
1. Audit Opinion
We have audited the financial statements of Huike Co., Ltd. (hereinafter referred to as Huike), including the consolidated and parent company balance sheets as of December 31, 2023, December 31, 2024, and December 31, 2025, the consolidated and parent company income statements, consolidated and parent company cash flow statements, and consolidated and parent company statements of changes in equity for the years 2023, 2024, and 2025, as well as the related notes to the financial statements. In our opinion, the attached financial statements have been prepared in all material respects in accordance with the provisions of the Accounting Standards for Business Enterprises and fairly reflect the financial position of Huike as of December 31, 2023, December 31, 2024, and December 31, 2025, as well as the operational results and cash flows for the years 2023, 2024, and 2025.
2. Basis for Audit Opinion
We conducted our audit in accordance with the Chinese Certified Public Accountant Auditing Standards. The section of the audit report titled "Responsibilities of Certified Public Accountants for the Audit of Financial Statements" further elaborates on our responsibilities under these standards. In accordance with the "Independence Standards for Certified Public Accountants No. 1 - Requirements for Independence in Financial Statement Audits and Reviews" and the Code of Ethics for Certified Public Accountants in China, we are independent of Huike 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.
3. 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 years 2023, 2024, and 2025. 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 express an opinion on these matters separately.