Special Audit Report on the Deduction of Operating Revenue for 2025
To the Shareholders of Shenzhen Zhaoyi Technology Co., Ltd.:
We were engaged to perform a special audit of the attached "Shenzhen Zhaoyi Technology Co., Ltd. 2025 Operating Revenue Deduction Table" (hereinafter referred to as the "Operating Revenue Deduction Table"), based on our audit of Shenzhen Zhaoyi Technology Co., Ltd.'s (hereinafter referred to as "Zhaoyi Technology") consolidated and company's balance sheet as of December 31, 2025, consolidated and company's income statement, consolidated and company's cash flow statement, consolidated and company's statement of changes in owners' equity, and notes to the financial statements for the year ended December 31, 2025 (hereinafter referred to as the "2025 Financial Statements").
In accordance with the "Shenzhen Stock Exchange Stock Listing Rules" and "Shenzhen Stock Exchange Listed Company Self-Regulatory Guidelines No. 1 - Business Handling," it is the responsibility of Zhaoyi Technology's management to prepare and disclose the Operating Revenue Deduction Table and provide true, legal, and complete audit evidence. Our responsibility is to express a special audit opinion based on the performance of the audit work.