Audit Report
Tian Zhi Ye Zi [2026] 26026
1. Audit Opinion
We have audited the financial statements of Yibin Development Holding Group Co., Ltd. (hereinafter referred to as "Yibin Development Group"), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, consolidated and parent company cash flow statements, consolidated and parent company statements of changes in equity, and the notes to the financial statements. We believe that the attached financial statements are prepared in accordance with the provisions of enterprise accounting standards in all material respects, and fairly reflect the financial position of Yibin Development Group as of December 31, 2025, as well as the operating results and cash flows for the year 2025.
2. Basis for Forming Audit Opinion
We conducted our audit in accordance with the auditing standards for certified public accountants in China. The section "Responsibilities of Certified Public Accountants for Auditing Financial Statements" further elaborates on our responsibilities under these standards. In accordance with the independence standards for certified public accountants and the code of ethics for certified public accountants in China, we are independent of Yibin Development Group and have complied with the independence requirements applicable to public interest entities, fulfilling other ethical responsibilities. We believe that the audit evidence we obtained is sufficient and appropriate to provide a basis for our audit opinion.
3. Responsibilities of Management and Governance for the Financial Statements
The management of Yibin Development Group (hereinafter referred to as "management") is responsible for the preparation of financial statements in accordance with the provisions of enterprise accounting standards, ensuring that they achieve a fair representation, and designing, implementing, and maintaining necessary internal controls to prevent material misstatements in the financial statements due to fraud or error. In preparing the financial statements, management is responsible for assessing the group's ability to continue as a going concern, disclosing matters related to going concern (as applicable), and using the going concern assumption unless liquidation, cessation of operations, or other realistic alternatives are planned. The governance body is responsible for overseeing the financial reporting process of Yibin Development Group.