Xigema CPas (Special General Partnership)
Special Audit Opinion No. (2026) 1021
Report on the Special Audit of Fujian Star-Net Communication Co., Ltd.'s Summary Table of Non-Operating Fund Occupation and Other Related Party Fund Transactions
To all shareholders of Fujian Star-Net Communication Co., Ltd.:
We were entrusted to audit the 2025 financial statements of Fujian Star-Net Communication Co., Ltd. (hereinafter referred to as "the Company"), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements for 2025, the consolidated and parent company cash flow statements, the consolidated and parent company statements of changes in owners' equity, and the notes to the financial statements. We issued an unqualified audit report with No. (2026) 0780 on March 26, 2026.
In accordance with the requirements of the "Guiding Opinions on the Regulation of Listed Companies' Fund Transactions and External Guarantees" issued by the China Securities Regulatory Commission, the Ministry of Public Security, the State-owned Assets Supervision and Administration Commission, and the China Banking and Insurance Regulatory Commission, and the "Guidelines for Self-Regulation of Listed Companies No. 1 - Business Handling" issued by the Shenzhen Stock Exchange, the Company has prepared the attached Fujian Star-Net Communication Co., Ltd. 2025 Summary Table of Non-Operating Fund Occupation and Other Related Party Fund Transactions (hereinafter referred to as the "Summary Table").