002380SZSE

Assurance Report on the Annual Deposit and Use of Raised Funds

✨ AI Summary

This report provides assurance on Nanjing KeYuan Smart Technology Group Co., Ltd.'s 2025 annual report regarding the deposit, management, and use of raised funds. It notes a past incident where 12.5 million RMB of raised funds were pledged without authorization, which has since been partially recovered through legal proceedings. The report concludes that the company's disclosure of raised fund activities for 2025 complies with relevant regulations.

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Gongzheng Tianye Certified Public Accountants, SGP China. Jiangsu, Wuxi General Line: 86 (510) 68798988 Fax: 86 (510) 68567788 Email: mail@gztycpa.cn Tel: 86 (510) 68798988 Fax: 86 (510) 68567788 E-mail: mail@gztycpa.cn Assurance Report on the Deposit, Management, and Use of Raised Funds To the Shareholders of Nanjing KeYuan Smart Technology Group Co., Ltd.: Su Gong W [2026] E1080

We have been engaged to provide assurance on the accompanying "Special Report on the Deposit, Management, and Use of Raised Funds for 2025" (hereinafter referred to as the "Special Report on Raised Funds") of Nanjing KeYuan Smart Technology Group Co., Ltd. (hereinafter referred to as "KeYuan Smart").

I. Limitations on the Users and Purpose of the Report

This assurance report is only for disclosure in KeYuan Smart's annual report and shall not be used for any other purpose. We agree that this assurance report will be an essential document for KeYuan Smart's annual report and will be submitted and disclosed externally along with other documents.

II. Responsibilities of the Board of Directors

The responsibility of KeYuan Smart's Board of Directors is to provide true, lawful, and complete relevant information. The Board is responsible for preparing the Special Report on Raised Funds in accordance with the "Supervision Regulations for Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission, the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 1 - Standardized Operation of Main Board Listed Companies" issued by the Shenzhen Stock Exchange, and relevant format guidelines. The Board shall ensure that the content of the report is true, accurate, and complete, and free from any false records, misleading statements, or material omissions.

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