Shenzhen Topband Co., Ltd.
2025 Special Audit Report on Non-operating Fund Occupation and Other Related Party Fund Transactions
Jiu'an Audit Letter [2026] No. 00060
To All Shareholders of Shenzhen Topband Co., Ltd.:
We were engaged to audit the 2025 financial statements of Shenzhen Topband Co., Ltd. (hereinafter referred to as "Topband"). This included 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, for which we issued an audit report. Based on this, we have audited the accompanying 2025 "Summary of Non-operating Fund Occupation and Other Related Party Fund Transactions" (hereinafter referred to as the "Summary Table") prepared by the management of Topband.
I. Limitation on Users and Purpose of the Report
This report is solely for use in the disclosure of Topband's annual report and shall not be used for any other purpose. We agree that this report will be an integral part of Topband's annual report, to be submitted and disclosed along with other documents.
To better understand Topband's non-operating fund occupation and other related party fund transactions in 2025, the Summary Table should be read in conjunction with the audited financial statements.
II. Management's Responsibility
Topband's management is responsible for providing true, lawful, and complete information. They are responsible for preparing the Summary Table in accordance with the "Regulatory Guidelines for Listed Companies No. 8 – Regulatory Requirements for Listed Companies' Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 – Business Handling (2026 Revision)" (SZSE [2026] No. 134). Management guarantees that the content of the Summary Table is true, accurate, and complete, and contains no false records, misleading statements, or material omissions.
III. Auditor's Responsibility
Our responsibility is to express a special audit opinion on the Summary Table prepared by Topband's management, based on our audit work.
IV. Overview of Work
Our audit was conducted in accordance with the professional standards for Chinese Certified Public Accountants. These standards require us to plan and perform the audit to obtain reasonable assurance about whether the information of the audit subject is free from material misstatement. During the audit, we performed procedures, including the examination of accounting records, as we deemed necessary. We believe that our audit work provides a reasonable basis for our opinion.