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Report on the Special Verification of Non-recurring Gains and Losses of Shandong Yabo Technology Co., Ltd. for 2025
Special Audit Letter No. [2026] 0144
To all shareholders of Shandong Yabo Technology Co., Ltd.:
We were engaged to audit the 2025 financial statements of Shandong Yabo Technology Co., Ltd. (hereinafter referred to as "Yabo股份") and issued an audit report, Special Audit Letter No. [2026] 0323, on April 28, 2026. Based on this, we have conducted a special audit of the "Statement of Non-recurring Gains and Losses" (hereinafter referred to as the "Statement of Non-recurring Gains and Losses") prepared by Yabo股份 for 2025.
I. Management's Responsibility
The management of Shandong Yabo Technology Co., Ltd. is responsible for preparing the Statement of Non-recurring Gains and Losses in accordance with the "Guidelines for Self-Regulation of Listed Companies on the Shenzhen Stock Exchange No. 1 - Business Operations" and the "Explanatory Announcement on Information Disclosure of Publicly Issued Securities No. 1 - Non-recurring Gains and Losses (2023 Revision)" issued by the China Securities Regulatory Commission. Management is also responsible for designing, implementing, and maintaining internal controls necessary to ensure that the Statement of Non-recurring Gains and Losses is free from material misstatement, whether due to fraud or error.
II. Auditor's Responsibility
Our responsibility is to express a special audit opinion on the Statement of Non-recurring Gains and Losses based on our audit work. We conducted our audit work in accordance with the Chinese Standards on Auditing. Chinese Standards on Auditing require us to comply with the Code of Professional Ethics for Certified Public Accountants, plan and perform the audit to obtain reasonable assurance about whether the Statement of Non-recurring Gains and Losses is free from material misstatement. During the audit, we performed procedures, including examining accounting records, as we considered necessary. We believe that our audit work provides a reasonable basis for our opinion.