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Zhongtianheng Special Audit No. [2026] 0683 - Special Verification Report on the Deductions from Operating Revenue for 2025

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This report presents a special verification of deductions from operating revenue for Zibo Qixiang Tengda Chemical Co., Ltd. for the year 2025. It details the specific items and amounts deducted from the company's gross operating revenue. The purpose is to ensure the accuracy and compliance of these deductions according to relevant regulations.

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TABLE OF CONTENTS

ItemStarting Page Number
Special Verification Report on the Deductions from Operating Revenue for 2025 of Zibo Qixiang Tengda Chemical Co., Ltd.1-2
Deductions from Operating Revenue for 2025 of Zibo Qixiang Tengda Chemical Co., Ltd.3

Special Verification Report on the Deductions from Operating Revenue for 2025 of Zibo Qixiang Tengda Chemical Co., Ltd.

Zibo Qixiang Tengda Chemical Co., Ltd. All Shareholders:

Zhongtian Hengzhuan Shenzi (2026) No. 0683

We were entrusted to audit the consolidated and company's balance sheets as of December 31, 2025, the consolidated and company's income statements, consolidated and company's cash flow statements, consolidated and company's statements of changes in owners' equity, and notes to the financial statements for 2025 (hereinafter referred to as the "2025 Financial Statements") of Zibo Qixiang Tengda Chemical Co., Ltd. (hereinafter referred to as "Qixiang Tengda Company"). Based on this, we have conducted a special verification of the attached "Deductions from Operating Revenue for 2025 of Zibo Qixiang Tengda Chemical Co., Ltd." (hereinafter referred to as the "Operating Revenue Deduction Table").

In accordance with the "Rules Governing the Listing of Stocks on the Shenzhen Stock Exchange" and "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guidelines No. 1 - Business Handling," the preparation and disclosure of the Operating Revenue Deduction Table and the provision of true, legal, and complete verification evidence are the responsibility of Qixiang Tengda Company's management. Our responsibility is to express a special verification opinion on the Operating Revenue Deduction Table based on our performance of the verification work.

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