Special Review Opinion on Revenue Deduction Matters
Dehao Audit Word [2026]00000930
To Tianyu Digital Technology Group Co., Ltd.:
We were engaged to audit the 2025 financial statements of Tianyu Digital Technology Group Co., Ltd. (hereinafter referred to as "Tianyu Digital Technology"), and issued the Dehao Audit Report [2026]00001340. Based on this, we have reviewed the accompanying 2025 Revenue Deduction Details Statement (hereinafter referred to as the "Detailed Statement") prepared by your company. This Detailed Statement has been prepared by Tianyu Digital Technology's management in accordance with the Shenzhen Stock Exchange (hereinafter referred to as the "Regulatory Authority") "Shenzhen Stock Exchange Stock Listing Rules (2025 Revision)" and "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 - Business Handling (2025 Revision)" (Shenzhen Letter [2025] No. 396) (hereinafter referred to as the "Listing Rules and Relevant Requirements") to meet regulatory requirements.
I. Management's Responsibility for the Detailed Statement
Management is responsible for preparing the Detailed Statement in accordance with the Regulatory Authority's Listing Rules and Relevant Requirements to meet regulatory requirements, and for designing, implementing, and maintaining necessary internal controls to ensure that the Detailed Statement is free from material misstatement due to fraud or error.
II. Auditor's Responsibility
Our responsibility is to express a special review opinion on the Detailed Statement based on our audit work. We performed the special review work in accordance with the Chinese Certified Public Accountants Auditing Standards. Chinese Certified Public Accountants Auditing Standards require us to comply with the Code of Professional Ethics for Chinese Certified Public Accountants, and to plan and perform the special review work to obtain reasonable assurance about whether the Detailed Statement is free from material misstatement.