Special Review Opinion on Revenue Deduction Matters
To Guangdong Yaowang Technology Group Co., Ltd.:
We were engaged to audit the 2025 financial statements of Guangdong Yaowang Technology Group Co., Ltd. (hereinafter referred to as "Yaowang Technology Company"), and have issued our audit report, Hao Shen Zi [2026]00001923. Based on this, we have reviewed the "Detailed Statement of Revenue Deductions for 2025" (hereinafter referred to as the "Detailed Statement") prepared by your company. This Detailed Statement has been prepared by the management of Yaowang Technology Company in accordance with the "Shenzhen Stock Exchange Stock Listing Rules (Revised August 2023)" and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 - Business Handling (Revised December 2023)" (hereinafter referred to as the "Listing Rules and Relevant Requirements") to meet regulatory requirements.
I. Management's Responsibility for the Detailed Statement
Management is responsible for preparing the Detailed Statement in accordance with the requirements of the Listing Rules and relevant requirements of the regulatory authorities to meet regulatory requirements, and for designing, implementing, and maintaining necessary internal controls to ensure that the Detailed Statement is free from material misstatement due to fraud or error.
II. Auditor's Responsibility
Our responsibility is to express a special review opinion on the Detailed Statement based on the execution of audit work. We have performed special review work in accordance with the requirements of the Chinese Certified Public Accountants Auditing Standards.
The Chinese Certified Public Accountants Auditing Standards require us to comply with the Chinese Certified Public Accountants' Code of Professional Ethics, and to plan and execute special review work to obtain reasonable assurance about whether the Detailed Statement is free from material misstatement.
III. Special Review Opinion
We are of the opinion that the financial information in the detailed statement of revenue deduction matters for 2025 of Yaowang Technology Company has been prepared, in all material respects, in accordance with the regulations of the Listing Rules of the regulatory authorities to meet regulatory requirements.
IV. Basis of Preparation
We remind users of the Detailed Statement that the Detailed Statement has been prepared by Yaowang Technology Company to meet the requirements of the Shenzhen Stock Exchange. Therefore, the Detailed Statement may not be suitable for other purposes.
This report should be read in conjunction with the audit report Hao Shen Zi [2026]00001923 issued by this audit institution. This section does not affect the special review opinion previously expressed.
Beijing Dehao International Certified Public Accountants (Special General Partnership)