BDO CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS LLP
Independent Auditor's Report on the Special Report on the Custody, Management, and Use of Raised Funds of Sanbian Technology Co., Ltd. for 2025
Report No.: Xin Hui Shi Bao Zi [2026] No. ZF10373
To all shareholders of Sanbian Technology Co., Ltd.:
We were engaged to perform a reasonable assurance engagement on the accompanying Special Report on the Custody, Management, and Use of Raised Funds for 2025 (the "Special Report on Raised Funds") of Sanbian Technology Co., Ltd. (hereinafter referred to as "Sanbian Technology").
I. Responsibility of the Board of Directors
The responsibility of the Board of Directors of Sanbian Technology is to prepare the Special Report on Raised Funds in accordance with the "Supervision Rules for Raised Funds of Listed Companies" (CSRC Announcement [2025] No. 10), the "Shenzhen Stock Exchange Listed Company Self-Regulatory Guidelines No. 1 - Standardized Operation of Main Board Listed Companies," and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Guidelines No. 2 - Announcement Format." This responsibility includes designing, implementing, and maintaining internal controls related to the preparation of the Special Report on Raised Funds, ensuring that the Special Report on Raised Funds is true, accurate, and complete, and free from any false records, misleading statements, or material omissions.
II. Responsibility of the Certified Public Accountants
Our responsibility is to express an opinion on the Special Report on Raised Funds based on our performance of the assurance engagement.