Special Explanation on Non-operating Fund Occupation and Other Related Party Fund Transactions for 2025

ShineWing certified public accountants [Image: ShineWing logo] [Image: ShineWing logo] Report on Special Explanation of Non-operating Fund Occupation and Other Related Party Fund Transactions for Beijing NavInfo Co., Ltd. in 2025 To All Shareholders of Beijing NavInfo Co., Ltd.: XYZH/2026BJAA7B0280 Beijing NavInfo Co., Ltd. We have audited the 2025 financial statements of Beijing NavInfo Co., Ltd. (hereinafter referred to as "NavInfo"), 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 owners' equity, and the notes to the financial statements. We issued an audit report with an unqualified opinion on April 27, 2026, under report number XYZH/2026BJAA7B0290. In accordance with the "Supervision Requirements for Listed Companies' Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) issued by the China Securities Regulatory Commission, and the disclosure requirements of the Shenzhen Stock Exchange, NavInfo has prepared the attached "Summary Table of Non-operating Fund Occupation and Other Related Party Fund Transactions for NavInfo in 2025" (hereinafter referred to as the "Summary Table"). The preparation and external disclosure of the Summary Table, ensuring its truthfulness, accuracy, and completeness, are the responsibility of NavInfo. 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 NavInfo's 2025 financial statements. In all material respects, we found no inconsistencies. Apart from auditing NavInfo's 2025 financial statements and cross-checking the item amounts in the attached Summary Table with the accounting data and audited financial statements provided by NavInfo during our audit of NavInfo's 2025 financial statements, we have not performed any additional procedures on the attached Summary Table. To better understand the "Summary Table of Non-operating Fund Occupation and Other Related Party Fund Transactions for NavInfo in 2025," the Summary Table should be read in conjunction with the audited financial statements. 1 [Image: ShineWing logo] Audit Report (Continued) XYZH/2026BJAA7B0280 Beijing NavInfo Co., Ltd. This special explanation is for the purpose of disclosure in NavInfo's 2025 annual report only. Without the written consent of our firm, it shall not be used for any other purpose. ShineWing Certified Public Accountants (Special General Partnership) Certified Public Accountant: [blank] Certified Public Accountant: [blank] China Beijing April 27, 2026 2 [Image: ShineWing logo] [Chart: Summary of Non-operating Fund Occupation and Other Related Party Fund Transactions] Company Name: Beijing NavInfo Co., Ltd. Non-operating Fund Occupation Controlling Shareholder, Actual Controller, and their Affiliated Enterprises Subtotal Former Controlling Shareholder, Actual Controller, and their Affiliated Enterprises Subtotal Total Other Related Party Fund Transactions Affiliated Enterprises of the Listed Company and their Subsidiaries Subtotal Other Related Parties and their Affiliated Enterprises Subtotal Total Company Name: Beijing NavInfo Co., Ltd. Fund Occupier Name Relationship with the Company Accounting Subject of the Company 2025 Beginning Balance of Fund Occupation 2025 Cumulative Amount of Fund Occupation (Excluding Interest) 2025 Interest on Fund Occupation (If Any) 2025 Cumulative Amount of Repayment 2025 Ending Balance of Fund Occupation Reason for Fund Occupation Nature of Occupation Non-operating Occupation Non-operating Occupation Non-operating Occupation Non-operating Occupation Non-operating Occupation Non-operating Occupation Non-operating Occupation Non-operating Occupation Non-operating Occupation Non-operating Occupation Fund Transferee Name Relationship with the Company Accounting Subject of the Company 2025 Beginning Balance of Fund Transfer 2025 Cumulative Amount of Fund Transfer (Excluding Interest) 2025 Interest on Fund Transfer (If Any) 2025 Cumulative Amount of Repayment 2025 Ending Balance of Fund Transfer Reason for Fund Transfer Nature of Transfer Beijing NavInfo Technology Co., Ltd. Subsidiary Other Current Assets 5,152.00 6,490.00 6.62 781.62 10,867.00 Inter-company Transfer Non-operating Transfer Beijing Century High-Tech Co., Ltd. Subsidiary Other Current Assets 11,852.21 3,982.38 18.62 970.67 14,882.54 Inter-company Transfer Non-operating Transfer Zhonghuan Satellite Navigation Communication Co., Ltd. Subsidiary Other Current Assets 27,301.83 1,964.19 39.32 2,434.73 26,870.61 Inter-company Transfer Non-operating Transfer Hefei NavInfo Technology Co., Ltd. Subsidiary Other Current Assets 30,040.77 18,750.00 34.46 2,984.46 45,840.77 Inter-company Transfer Non-operating Transfer Shanghai NavInfo Information Technology Co., Ltd. Subsidiary Other Current Assets 4,350.00 8,326.00 16.48 16.48 3,925.00 Inter-company Transfer Non-operating Transfer Shenzhen NavInfo Technology Co., Ltd. Subsidiary Other Current Assets 1,839.00 1,350.00 3.92 3.92 3,189.00 Inter-company Transfer Non-operating Transfer Hefei Jiefa Technology Co., Ltd. Subsidiary Other Non-current Assets 55,785.66 6,628.40 62,414.06 Inter-company Transfer Non-operating Transfer China Information Technology Surveying and Mapping Co., Ltd. Other Related Party Accounts Receivable 583.47 127.77 13.64 4.32 123.45 Accounts Receivable Operating Transfer Beijing Yizhuang International Investment Development Co., Ltd. Other Related Party Other Receivables 253.99 257.66 9.97 25,000.00 Accounts Receivable Operating Transfer Beijing Yizhuang International Investment Development Co., Ltd. Other Related Party Prepaid Rent 25,000.00 25,000.00 Prepaid Rent Operating Transfer Beijing Jianzhi Technology Co., Ltd. Subsidiary of Joint Venture Other Current Assets 724.88 25,253.99 25,558.80 420.07 Financial Support Approved by Authorities Non-operating Transfer Subtotal 136,321.47 47,490.97 119.41 7,191.87 176,739.98 Subtotal 296.82 286.65 Subtotal 127.77 123.45 Subtotal 13.64 253.99 257.66 9.97 420.07 Total 137,046.35 72,744.96 119.41 32,750.68 177,160.04 Notes: The Company, at its 12th meeting of the Sixth Board of Directors on September 28, 2025, and its 3rd extraordinary general meeting on October 15, 2025, deliberated and approved the "Proposal on Related Party Transactions for External Investment and Financial Support." It was agreed that the Company would subscribe for 138,423,368 shares of Series C+ preferred stock issued by PhiGent Robotics Limited (hereinafter referred to as "Jianzhi Cayman") with RMB 250 million, and indirectly acquire 100% equity of NavInfo Smart Driving (Beijing) Co., Ltd. held by the Company through its wholly-owned subsidiary Beijing Jianzhi Technology Co., Ltd. (hereinafter referred to as "Beijing Jianzhi"), to subscribe for 1,092,383,785 ordinary shares issued by Jianzhi Cayman. After the completion of this investment, the Company will hold a total of 39.14% of the shares in Jianzhi Cayman, becoming its largest shareholder, but not its controlling shareholder. As this investment involves subscribing for shares in an overseas enterprise, the Company must complete the overseas investment filing procedures (hereinafter referred to as "ODI filing procedures") before it can invest. As a transitional arrangement, the Company agreed to provide Beijing Jianzhi with a loan equivalent to the cash capital increase (i.e., RMB 250 million) before the completion of the ODI filing procedures and the subscription of the aforementioned shares of Jianzhi Cayman. In return, the Company received a share purchase warrant issued by Jianzhi Cayman, which grants the Company or its designated wholly-owned overseas subsidiary the right to exercise the option at the agreed price to subscribe for 138,423,368 shares of Series C+ preferred stock and 1,092,383,785 ordinary shares of Jianzhi Cayman after the ODI filing procedures are completed. As of December 31, 2025, the Company has completed the aforementioned external investment. The loan has been fully repaid by the end of this reporting period, and the related debts and claims have been settled. Company Principal: [blank] Person in Charge of Accounting: [blank] Head of Accounting Department: [blank]