CITIC Securities Co., Ltd. Audit Opinion on Purchases and Sales of Assets within Twelve Months Prior to the Transaction

CITIC Securities Co., Ltd.

Audit Opinion on Purchases and Sales of Assets within Twelve Months Prior to the Transaction

Zhejiang Jiemei Electronic Technology Co., Ltd. (hereinafter referred to as the "Company") intends to acquire 100% equity of Changsha Aifos Technology Co., Ltd. (hereinafter referred to as the "Target Company") through a share issuance and raise supporting funds (hereinafter referred to as the "Transaction"). CITIC Securities Co., Ltd. (hereinafter referred to as "CITIC Securities" or "Independent Financial Advisor"), as the independent financial advisor for the Company's Transaction, has conducted an audit of the Company's purchases and sales of assets within the twelve months prior to the Transaction, in accordance with the requirements of the "Supervision Rules Applicable to Listed Companies No. 1" and the Shenzhen Stock Exchange's "Listing Company Self-Regulatory Guidelines No. 8 - Major Asset Reorganization" and other normative documents.