Special Audit Report on the Summary Statement of Related Party Non-Operating Fund Occupation and Other Related Fund Transactions of Guangdong Shirong Zhaoye Co., Ltd.
ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP Address (location): 20/F, Tower B, Lize SOHO, 20 Lize Road, Fengtai District, Beijing PR China
To the Shareholders of Guangdong Shirong Zhaoye Co., Ltd.:
We were engaged to audit the 2025 financial statements of Guangdong Shirong Zhaoye Co., Ltd. (hereinafter referred to as "Shirong Zhaoye 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, and the notes to the financial statements. We issued a standard unqualified opinion audit report (Zhongxinghua Audit Word [2026] No. 00005494) on April 16, 2026.
In accordance with the requirements of the "Regulatory Guidelines for Listed Companies No. 8 – Supervision of Listed Company Fund Transactions and External Guarantees" jointly 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 "Self-Regulatory Management Guidelines for Listed Companies No. 1 – Business Handling" of the Shenzhen Stock Exchange, Shirong Zhaoye Company has prepared the attached Summary Statement of Guangdong Shirong Zhaoye Co., Ltd.'s 2025 Non-Operating Fund Occupation and Other Related Party Fund Transactions (hereinafter referred to as the "Summary Statement").