Ningde Meinian Big Health Management Co., Ltd. Audit Report

Audit Report

Ningde Meinian Big Health Management Co., Ltd. Audit Report Zhonghuan Audit (2026) No. 0200007

Table of Contents

This code is used to verify whether this audit report was issued by an accounting firm with a practicing license. You can scan it with your mobile phone or visit the "Unified Supervision Platform for the Certified Public Accountants Industry (http://acc.mof.gov.cn)" for verification. Report Code: E26DP579STB

Zhonghuan Audit (2026) No. 0200007

To Ningde Meinian Big Health Management Co., Ltd.:

I. Audit Opinion

We have audited the financial statements of Ningde Meinian Big Health Management Co., Ltd. (hereinafter referred to as "Ningde Meinian"), which comprise the balance sheets as of September 30, 2025, December 31, 2024, and December 31, 2023, and the income statements, cash flow statements, statements of changes in owners' equity for the nine months ended September 30, 2025, and the years ended December 31, 2024, and 2023, and a summary of significant accounting policies and other explanatory information.

In our opinion, the accompanying financial statements are prepared, in all material respects, in accordance with the Accounting Standards for Business Enterprises and fairly present Ningde Meinian's financial position as of September 30, 2025, December 31, 2024, and December 31, 2023, and its financial performance and cash flows for the nine months ended September 30, 2025, and the years ended December 31, 2024, and 2023.

II. Basis for Audit Opinion

We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants in China. Our responsibilities under those standards are further described in the "Auditor's Responsibilities for the Audit of the Financial Statements" section of our report. We are independent of Ningde Meinian in accordance with the Code of Professional Conduct for Certified Public Accountants, and we have fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

III. Management's and Those Charged with Governance's Responsibilities for the Financial Statements

Ningde Meinian's management (hereinafter referred to as "Management") is responsible for preparing the financial statements in accordance with the Accounting Standards for Business Enterprises so that they give a fair presentation, and for designing, implementing, and maintaining internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, Management is responsible for assessing Ningde Meinian's ability to continue as a going concern, disclosing, as applicable, matters related to going concern, and preparing the financial statements on the going concern basis unless Management either intends to liquidate Ningde Meinian or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing Ningde Meinian's financial reporting process.

IV. Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with the Standards on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.