Special Audit Opinion on Non-operating Fund Occupation and Other Related Party Fund Transactions
To the shareholders of Lezhi Holdings Group Co., Ltd.:
We were engaged to audit the consolidated and parent company balance sheets of Lezhi Holdings Group Co., Ltd. (hereinafter referred to as "Lezhi Group") as of December 31, 2025, and the consolidated and parent company income statements, consolidated and parent company cash flow statements, and consolidated and parent company statements of changes in owners' equity for the year 2025, along with the notes to the financial statements. We issued an unqualified audit opinion on these financial statements on April 24, 2026, under our audit report No. RSM-Audit-2026-361Z0006.
In accordance with the "Supervision Guidelines No. 8 for Listed Companies – Supervision Requirements for Fund Transactions and External Guarantees" issued by the China Securities Regulatory Commission and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Guidance No. 1 – Business Handling" issued by the Shenzhen Stock Exchange, the management of Lezhi Group has prepared the attached "Lezhi Holdings Group Co., Ltd. 2025 Annual Summary Table of Non-operating Fund Occupation and Other Related Party Fund Transactions" (hereinafter referred to as the "Summary Table"). The accurate preparation and external disclosure of the Summary Table, ensuring its truthfulness, accuracy, and completeness, are the responsibility of Lezhi Group's management.
We have cross-checked the information contained in the Summary Table with the accounting data and audited financial statements that we reviewed during our audit of Lezhi Group's 2025 financial statements. In all material respects, we found no inconsistencies. In addition to the audit procedures performed concerning related party transactions as part of our 2025 financial statement audit of Lezhi Group, we did not perform any additional audit procedures on the information contained in the Summary Table. To better understand Lezhi Group's non-operating fund occupation and other related party fund transactions, the attached Summary Table should be read in conjunction with the audited financial statements.