Assurance Report
To the Shareholders of Topwise Smart Solution Co., Ltd.:
We were engaged to perform assurance services on the accompanying "Special Report on the Status of Raised Funds Storage and Use by Topwise Smart Solution Co., Ltd. in 2025" (hereinafter referred to as the "Special Report").
The "Special Report" was prepared in accordance with the "Supervision Regulations for Raised Funds of Listed Companies" and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 1 - Standardized Operation of Main Board Listed Companies." The preparation of the 2025 "Special Report" is the responsibility of the Board of Directors of Topwise Smart Solution Co., Ltd. Our responsibility is to express an assurance conclusion on the 2025 "Special Report" prepared by the Board of Directors of Topwise Smart Solution Co., Ltd. based on our assurance work.
We planned and performed our assurance work 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 2025 "Special Report" is free from material misstatement. In our assurance work, we performed procedures including understanding, inquiry, sampling, and reconciliation, as we deemed necessary, in conjunction with the actual situation of Topwise Smart Solution Co., Ltd. We believe that our assurance work provides a reasonable basis for our assurance conclusion.