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Special Audit Report on the Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions for 2025 Daxin Special Audit Word [2026] No. 6-00017
To all shareholders of Cewen Media Corporation Limited:
We were engaged to audit the financial statements of Cewen Media Corporation Limited (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 the year ended December 31, 2025, the consolidated and parent company cash flow statements, the consolidated and parent company statements of changes in owners' equity, and the notes to the financial statements. We issued our audit report, Daxin Audit Word [2026] No. 6-00043, on April 15, 2026. Based on the audit of the aforementioned financial statements, we have reviewed the "Summary Statement of Listed Company's Non-operating Fund Occupation and Other Related Party Fund Transactions for 2025" (hereinafter referred to as the "Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions") prepared by the Company.
I. Management's and Governance's Responsibility
In accordance with the requirements of "Supervision Guidance No. 8 for Listed Companies - Supervision Requirements for Listed Company Fund Transactions and External Guarantees" issued by the China Securities Regulatory Commission and other four departments, the preparation of the Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions and ensuring its truthfulness, accuracy, and completeness are the responsibility of the Company's management.