002153SZSE
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ShineWing Certified Public Accountants (LLP) Verification Opinion on the Response to the Shenzhen Stock Exchange's Audit Inquiry Letter Regarding Beijing Zhongchang Shiji Information Technology Co., Ltd.'s Application for Issuing Shares to Purchase Assets

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This document contains the verification opinion provided by ShineWing Certified Public Accountants (LLP) in response to a Shenzhen Stock Exchange audit inquiry regarding Beijing Zhongchang Shiji Information Technology Co., Ltd.'s asset acquisition. The report addresses inquiries concerning the target company's operating performance, customer concentration, profit margins, and internal controls. It provides detailed financial data and justifications for the target's business model and historical financial trends to support the proposed share issuance.

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ShineWing Certified Public Accountants (LLP) Verification Opinion on the Response to the Shenzhen Stock Exchange's "Audit Inquiry Letter Regarding Beijing Zhongchang Shiji Information Technology Co., Ltd.'s Application for Issuing Shares to Purchase Assets"

To the Shenzhen Stock Exchange:

In accordance with the requirements of the "Audit Inquiry Letter Regarding Beijing Zhongchang Shiji Information Technology Co., Ltd.'s Application for Issuing Shares to Purchase Assets" (Audit Letter [2025] No. 130022) (hereinafter referred to as the "Inquiry Letter") issued by the Shenzhen Stock Exchange on October 28, 2025, ShineWing Certified Public Accountants (LLP) (hereinafter referred to as "ShineWing" or "we"), acting in good faith and with due diligence, has implemented the items raised in the Inquiry Letter one by one and hereby issues the following verification opinion:

Note: Unless the context otherwise requires, the abbreviations or definitions in this verification opinion have the same meanings as those in the "Restructuring Report."

The fonts in this verification opinion report represent the following meanings: Bold (not italicized): Questions listed in the Inquiry Letter Song typeface (not italicized): Responses to the questions listed in the Inquiry Letter Regular script (bold): Updates to the responses to the questions listed in the Inquiry Letter

Some totals in this verification opinion report may differ from the sum of their components due to rounding.

Question 1. Regarding the Operating Performance of the Target Assets

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