Topwise Smart Solutions Co., Ltd.
Independent Director 2025 Annual Performance Report (Cao Yue)
As an independent director of Topwise Smart Solutions Co., Ltd. (hereinafter referred to as the "Company"), in accordance with the "Company Law," "Securities Law," "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guidelines No. 1 - Main Board Listed Company Normative Operation," "Administrative Measures for Independent Directors of Listed Companies," "Several Issues on Strengthening the Protection of the Legal Rights and Interests of Publicly Issued Shareholders," "Work System for Independent Directors," and the "Articles of Association," and other relevant laws, regulations, and rules, I have diligently performed my duties with diligence and responsibility during 2025. I have faithfully fulfilled my duties as an independent director, safeguarded the overall interests of the Company, and protected the legitimate rights and interests of all shareholders, especially small and medium shareholders, fully playing the role of an independent director. The following is my performance report for 2025:
I. Basic Information of Independent Director
Cao Yue, born in October 1981, is of Han ethnicity, a Chinese national with no overseas permanent residency. He is a Certified Public Accountant, a Certified Tax Agent, and holds a doctoral degree. He is currently a professor at the School of Business Administration, Hunan University, a doctoral supervisor, a national accounting leader, a national tax leader, and an outstanding young social science expert in Hunan Province. He also serves as a senior expert of the Chinese Accounting Society, a director of the Hunan Provincial Accounting Society, and the Vice President of the Hunan Provincial Finance Society. He is a research member of the Hunan Provincial Key Laboratory of "Corporate Financial Information and Capital Market Effects," an independent director of Northeast Pharmaceutical Group Co., Ltd., and has served as an independent director of this Company since May 2022. In accordance with the relevant provisions of the "Administrative Measures for Independent Directors of Listed Companies," after self-inspection, I have found no circumstances that affect my independence as an independent director.