002306SZSE

Board of Directors' Special Report on the Elimination of Matters Related to the Issuance of a Non-Standard Audit Opinion Report for the Company's 2024 Financial Statements in 2025

*ST Yunwang Co., Ltd.·

✨ AI Summary

This report details the company's efforts to resolve issues that led to a non-standard audit opinion for its 2024 financial statements. Key actions include a capital injection and debt waiver totaling RMB 150 million, improving net assets to RMB 76.6762 million. Despite liquidity challenges at a subsidiary, the company's overall operational status has improved, leading the board to conclude that the uncertainties have been eliminated.

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Board of Directors' Special Report on the Elimination of Matters Related to the Issuance of a Non-Standard Audit Opinion Report for the Company's 2024 Financial Statements in 2025

Zhongke Yunwang Technology Group Co., Ltd. (hereinafter referred to as the "Company" or "Zhongke Yunwang") engaged Liantong Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Liantong CPAs") to audit the Company's 2024 financial statements. Liantong CPAs issued a qualified audit report with a paragraph on significant uncertainties regarding going concern. In 2025, the Company's Board of Directors and management actively took effective measures to mitigate the impact of these uncertainties. The Board of Directors hereby provides the following explanation on related matters:

I. Matters Described in the Paragraph on Significant Uncertainties Regarding Going Concern in the 2024 Audit Report

Liantong CPAs reminds financial statement users that, as described in Note II.2 to the financial statements, Zhongke Yunwang has experienced continuous losses. As of December 31, 2024, the net assets attributable to the parent company were -1,796.89 million yuan, and current liabilities exceeded current assets by 42,771.56 million yuan. These matters indicate significant uncertainties that may cast substantial doubt on Zhongke Yunwang's ability to continue as a going concern. This matter does not affect the audit opinion already issued.

II. Board of Directors' Explanation on the Elimination of the Impact of Matters Described in the Paragraph on Significant Uncertainties Regarding Going Concern

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