Special Audit Report on the Summary of Non-operating Fund Occupation and Other Related Party Fund Transactions
To the Shareholders of Ri-ha Intelligent Technology Co., Ltd.:
We were engaged to audit the 2025 financial statements of Ri-ha Intelligent Technology Co., Ltd. (hereinafter referred to as "the Company"), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements for 2025, the consolidated and parent company statements of changes in owners' equity, and the consolidated and parent company statements of cash flows, along with the notes to the financial statements. We issued an unqualified opinion on these financial statements on April 22, 2026, under report number Tianheng Audit [2026] 00313.
In accordance with the "Regulatory Requirements for Listed Companies on Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) issued by the China Securities Regulatory Commission and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 1 - Business Handling (Revised December 2024)", the Company has prepared the accompanying summary of non-operating fund occupation and other related party fund transactions for 2025 (hereinafter referred to as the "Summary"). The Company is responsible for the accurate preparation and external disclosure of this Summary, ensuring its truthfulness, legality, and completeness. Our responsibility is to audit the Summary and issue a special report.