Special Explanation Report on the Retrospective Adjustment of Financial Statements for the Business Combination Under Common Control of Shenzhen Tianwei Vision Co., Ltd.
To all shareholders of Shenzhen Tianwei Vision Co., Ltd.:
We have been entrusted to audit the 2025 financial statements of Shenzhen Tianwei Vision Co., Ltd. (hereinafter referred to as "Tianwei Vision Company") in accordance with the Chinese Certified Public Accountants' Auditing Standards and issued an unqualified audit report with the report number Ruideng Shen Zi [2026] 518Z0005 on April 20, 2026. Based on this, we have reviewed the accompanying "Explanation of the Retrospective Adjustment of Financial Statements for the Business Combination Under Common Control for 2025" (hereinafter referred to as the "Retrospective Adjustment Explanation") prepared by the management of Tianwei Vision Company.
It is the responsibility of Tianwei Vision Company to prepare and disclose the retrospective adjustment information truthfully and to ensure its authenticity, legality, and completeness. Our responsibility is to verify the relevant content of the retrospective adjustment information. In all material respects, we have not found any inconsistencies, and the relevant retrospective adjustments comply with the provisions of the Enterprise Accounting Standards.
To better understand the retrospective adjustment matters of Tianwei Vision Company, the content of this special explanation should be read in conjunction with the 2025 annual report.