Independent Directors' Opinion on the Special Explanation Regarding the Matters Involved in the Qualified Audit Report and Adverse Internal Control Audit Report for 2025

Independent Directors' Opinion on the Special Explanation Regarding the Matters Involved in the Qualified Audit Report and Adverse Internal Control Audit Report for 2025

Hubei Nengte Technology Co., Ltd. (hereinafter referred to as the "Company") engaged Daxin Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Daxin") to audit the Company's 2025 financial statements, which resulted in a qualified opinion in the "Audit Report" (Daxin Shen Zi [2026] No. 2-01212). Daxin also audited the effectiveness of the Company's internal controls for 2025, issuing an adverse opinion in the "Internal Control Audit Report" (Daxin Shen Zi [2026] No. 2-01213). In accordance with the "Measures for the Handling of Non-Standard Audit Opinions and Matters Involved Therein" (No. 14 of the Information Disclosure and Reporting Rules for Publicly Issued Securities Companies), the "Stock Listing Rules of the Shenzhen Stock Exchange," the "Administrative Measures for Independent Directors of Listed Companies," and other relevant laws and regulations, as well as the "Company's Articles of Association," the Company's Board of Directors has issued a "Special Explanation from the Board of Directors Regarding the Matters Involved in the Qualified Audit Report and Adverse Internal Control Audit Report Issued by the Accounting Firm for the Company in 2025." The Company's independent directors hereby express their opinions on the aforementioned special explanation:

1. As independent directors of the Company, we have, based on our independent judgment, carefully reviewed the "Audit Report" with a qualified opinion and the "Internal Control Audit Report" with an adverse opinion for 2025, as well as the relevant special explanation issued by the Company's Board of Directors. We respect the audit opinions issued by the auditing institution, Daxin, based on its professional judgment. The aforementioned audit opinions strictly adhere to the relevant requirements of the Chinese Certified Public Accountants Auditing Standards.