Specialized Audit Report on the Statement of Operating Revenue Deductions
To the Shareholders of Topwise Smart Solution Co., Ltd.:
We were engaged to perform a specialized audit of the accompanying "Statement of Operating Revenue Deductions and Explanations for 2025" (hereinafter referred to as the "Operating Revenue Deductions Statement") of Topwise Smart Solution Co., Ltd. (hereinafter referred to as "Topwise Information Company") as of December 31, 2025, based on our audit of the consolidated and company balance sheets, consolidated and company income statements, consolidated and company cash flow statements, consolidated and company statements of changes in owners' equity, and financial statement notes for the year ended December 31, 2025.
In accordance with the "Shenzhen Stock Exchange Stock Listing Rules" (hereinafter referred to as the Listing Rules) and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 – Business Handling" (hereinafter referred to as the Self-Regulatory Supervision Guidelines), the responsibility for preparing the Operating Revenue Deductions Statement, ensuring its content is true, accurate, and complete, and that it contains no false records, misleading statements, or material omissions, rests with the management of Topwise Information Company. Our responsibility is to issue a conclusion on the Operating Revenue Deductions Statement prepared by the management of Topwise Information Company, based on our specialized audit work.
We planned and performed our audit in accordance with the "Chinese Certified Public Accountants' Other Assurance Services Standards No. 3101 – Assurance Services Other Than Audits or Reviews of Historical Financial Information" to obtain reasonable assurance about whether the Operating Revenue Deductions Statement is free from material misstatement. In our audit, we performed procedures, including confirmation, inquiry, and sampling of accounting records, as we considered necessary based on the actual situation of Topwise Information Company. We believe that our audit work provides a reasonable basis for our conclusion.
Upon our audit, we are of the opinion that the Operating Revenue Deductions Statement prepared by the management of Topwise Information Company complies with the Listing Rules and the Self-Regulatory Supervision Guidelines in all material respects.
This audit report is solely for Topwise Information Company's disclosure of operating revenue deduction matters and the amount of operating revenue after deductions, and shall not be used for any other purpose.
Grant Thornton (Special General Partnership) Certified Public Accountant of China Certified Public Accountant of China China · Beijing April 27, 2026