Special Audit Report on the Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions of Beijing All-Star Technology Co., Ltd. for 2025
To the Shareholders of Beijing All-Star Technology Co., Ltd.:
We were engaged to audit the financial statements of Beijing All-Star Technology Co., Ltd. (hereinafter referred to as "the Company") for the year ended December 31, 2025, including the consolidated and company balance sheets, consolidated and company income statements, consolidated and company cash flow statements, consolidated and company statements of changes in owners' equity, and notes to the financial statements. We issued our audit report on these financial statements on April 22, 2026 (Audit Report No.: SHACPA Report [2026] No. 7101). Based on this, we have audited the accompanying "Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions of Beijing All-Star Technology Co., Ltd. for 2025" (hereinafter referred to as the "Summary Statement") prepared by the Company's management.
The responsibility of the Company's management is to provide true, lawful, and complete relevant information. In accordance with the "Supervision Guidelines for Listed Companies No. 8 — Supervision Requirements for Listed Company Fund Transactions and External Guarantees" and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guide No. 1 — Business Handling (2025 Revision)" (Shenzhen Stock Exchange [2025] No. 396), the management is responsible for preparing and disclosing the accompanying Summary Statement and ensuring that its content is true, accurate, and complete, without any false records, misleading statements, or material omissions.