Special Review Opinion on the Deduction of Operating Income
Lisen Sports Technology Co., Ltd. (hereinafter referred to as "Lisen Sports") has accepted the commission to conduct a special review regarding the deduction of operating income. We have reviewed Lisen Sports' financial report for the year 2025, which includes the consolidated financial statements as of December 31, 2025, and the consolidated cash flow statement. The review also considers changes in the company’s shareholding structure and related financial reports.
Definition of Users and Purpose of Use
This report is intended for Lisen Sports' annual financial reporting and is not meant for any other purpose. We recommend that the report be treated as a necessary document for Lisen Sports' annual financial disclosures.
Responsibilities of Management
The management of Lisen Sports is responsible for providing accurate and complete related materials, in accordance with the relevant regulations.
Responsibilities of Registered Accountants
Our responsibility is to conduct the review based on the foundation laid by the management of Lisen Sports.
Financial Table of Operating Income Deduction Situation
| Item | Current Year | Specific Deduction Situation | Previous Year | Specific Deduction Situation |
|---|---|---|---|---|
| Operating Income Amount | 49,719.83 | 44,070.31 | ||
| Operating Income Deduction Item Total | 206.46 | 456.91 | ||
| Proportion of Operating Income Deduction Item Total | 0.42% | 1.04% |