Ziguang Guoxin Microelectronics Co., Ltd. To all shareholders of Ziguang Guoxin Microelectronics Co., Ltd.:
We have performed assurance procedures on the accompanying Special Report on the Custody, Management, and Use of Raised Funds for the Year 2025 of Ziguang Guoxin Microelectronics Co., Ltd. (hereinafter referred to as the "Special Report on Annual Custody, Management, and Use of Raised Funds").
The management of Ziguang Guoxin is responsible for preparing the Special Report on Annual Custody, Management, and Use of Raised Funds in accordance with the relevant regulations of the Shenzhen Stock Exchange. This responsibility includes designing, implementing, and maintaining internal controls related to the preparation of the Special Report on Annual Custody, Management, and Use of Raised Funds, ensuring the truthfulness, accuracy, and completeness of the Special Report on Annual Custody, Management, and Use of Raised Funds, and that there are no material misstatements due to fraud or error. Our responsibility is to express an assurance opinion on the Special Report on Annual Custody, Management, and Use of Raised Funds based on the performance of assurance procedures.
We performed assurance procedures in accordance with the "Other Assurance Services Practice Standards No. 3101 of Chinese Certified Public Accountants - Assurance Engagements Other Than Audits or Reviews of Historical Financial Information" to obtain reasonable assurance about whether the Special Report on Annual Custody, Management, and Use of Raised Funds is free from material misstatement. In performing the assurance engagement, we performed assurance procedures that we considered necessary, including inquiries, inspections, and recalculations. The selection of procedures depends on our professional judgment. We believe that our assurance engagement provides a reasonable basis for our opinion.