To the Shareholders of Zhongke Yunwang Technology Group Co., Ltd.
This is a special statement regarding the elimination of matters related to the 2024 financial statement non-standard audit opinion in 2025.
Reanda Certified Public Accountants (Special General Partnership) Special Letter No. [2026] 0042
We were engaged to audit the 2025 financial statements of Zhongke Yunwang Technology Group Co., Ltd. (hereinafter referred to as "Zhongke Yunwang") and issued an unqualified audit report (Reanda Audit Letter No. [2026] No. 0077). Zhongke Yunwang's 2024 financial statements were audited by our firm, and we issued an unqualified audit report with a paragraph on material uncertainty related to going concern (Reanda Audit Letter No. [2025] No. 0145) (hereinafter referred to as the "previous audit report"). In accordance with the requirements of "Guiding Principles for Supervision and Administration - Auditing Category No. 1," we hereby provide the following statement on Zhongke Yunwang's relevant situation:
I. Matters Related to the Going Concern Material Uncertainty Paragraph in the Previous Audit Report and Their Elimination in the Current Period
As stated in the "Material Uncertainty Related to Going Concern" paragraph of the previous audit report: we remind financial statement users to note that, as disclosed in Note II.2 of the financial statements, Zhongke Yunwang has experienced continuous losses. As of December 31, 2024, its net assets attributable to the parent company were -17.9689 million RMB, and its current liabilities exceeded its current assets by 42.77156 million RMB. These matters indicate a material uncertainty that may cast significant doubt on Zhongke Yunwang's ability to continue as a going concern. This matter does not affect the audit opinion previously issued.