Independent Auditor's Special Verification Opinion on Xinya Process (Zhejiang) Co., Ltd.'s 2025 Revenue Deductions
[Chart: IAPA logo]
To the Shareholders of Xinya Process (Zhejiang) Co., Ltd.:
We were engaged to audit the financial statements of Xinya Process (Zhejiang) Co., Ltd. (hereinafter referred to as "Xinya Process Company") for the year 2025 and issued an audit report dated April 24, 2026, with report number You Zhen Shen Zi [2026] No. 0242. Based on this, we have conducted a special verification of the "Revenue Deduction Information Table" for the year 2025, prepared by the management of Xinya Process Company.
I. Management's Responsibility
The responsibility of Xinya Process Company's management is to provide truthful, lawful, and complete relevant information and to prepare the revenue deduction information table in accordance with the relevant provisions of the "Shenzhen Stock Exchange Stock Listing Rules (2025 Revision)," ensuring that the revenue deduction information table is truthful, accurate, and complete, without any false records, misleading statements, or material omissions.
II. Auditor's Responsibility
Our responsibility is to express a special verification opinion on the revenue deduction information table prepared by the management of Xinya Process Company, based on the performance of our verification work.
III. Overview of Work
We performed the verification work in accordance with the "Chinese Certified Public Accountants' Other Assurance Engagements Standards No. 3101 — Assurance Engagements Other Than Audits or Reviews of Historical Financial Information." This standard requires us to comply with professional ethics, plan and perform the verification work to determine whether the revenue deduction information table is, in all material respects, in accordance with the "Shenzhen Stock Exchange Stock Listing Rules (2025 Revision)." In the course of performing the verification work, we implemented procedures including inquiries and examination of accounting records as we deemed necessary. We believe that our verification work provides a reasonable basis for our verification conclusion.