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Annual Auditor's Report on Guangdong Gaole Co., Ltd.'s Special Report on Operating Revenue Deductions

Gaole Co., Ltd.·

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This is a special report by the auditor on Guangdong Gaole Co., Ltd.'s operating revenue deductions for the year 2025. The report confirms that the company's financial statements, including the revenue deduction table, have been audited and found to be prepared in accordance with relevant regulations, ensuring accuracy and completeness.

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Auditor's Report on Guangdong Gaole Co., Ltd.'s Special Report on Operating Revenue Deductions for 2025

To all shareholders of Guangdong Gaole Co., Ltd.:

We have audited the financial statements of Guangdong Gaole Co., Ltd. (hereinafter referred to as "Gaole Shares"), 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 cash flow statements, the consolidated and parent company statements of changes in owners' equity, and the related financial statement notes. We issued a standard unqualified opinion audit report with report number You Zhen Shen Zi [2026] No. 0149 on April 27, 2026.

Based on the audit of the aforementioned financial statements, we have accepted the engagement to perform a limited assurance engagement on the accompanying Gaole Shares 2025 Operating Revenue Deductions Table (hereinafter referred to as the "Operating Revenue Deductions Table").

Management's Responsibility

The responsibility of Gaole Shares' management is to prepare the Operating Revenue Deductions Table in accordance with the "Rules Governing the Listing of Stocks on the Shenzhen Stock Exchange" and "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 - Business Handling," ensuring that the Operating Revenue Deductions Table is true, accurate, and complete, and free from false records, misleading statements, or material omissions.

Auditor's Report Page 1

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