Table of Contents
- Review Report…………………………………………………………… Page 1
- Pro Forma Consolidated Financial Statements……………………… Page 2—3
(1) Pro Forma Consolidated Balance Sheet………………………… Page 2
(2) Pro Forma Consolidated Income Statement……………………… Page 3 - Notes to Pro Forma Consolidated Financial Statements…………… Page 4—83
- Qualification Attachments…………………………………………… Page 84—88
- Power of Attorney Copy……………………………………………… Page 89
Review Report
Tianjian Audit [2026] No. 8-612
To all shareholders of New Dazheng Property Group Co., Ltd.:
We have reviewed the pro forma consolidated financial statements of New Dazheng Property Group Co., Ltd. (hereinafter referred to as "New Dazheng") prepared based on the assumptions described in Note 3 of the pro forma consolidated financial statements, including the pro forma consolidated balance sheets as of December 31, 2024, and December 31, 2025, and the pro forma consolidated income statements for the years 2024 and 2025, along with the notes to the pro forma consolidated financial statements.
The preparation of the pro forma consolidated financial statements is the responsibility of New Dazheng's management. Our responsibility is to issue a review report on the pro forma consolidated financial statements based on our review work. We conducted our review in accordance with the regulations of the Chinese Certified Public Accountant Practice Standards. These standards require that we plan and perform the review to obtain limited assurance about whether the pro forma consolidated financial statements are free from material misstatement.
The review is primarily limited to inquiries of New Dazheng's personnel and analytical procedures applied to the financial data, providing a lower level of assurance than an audit. We did not perform an audit and, accordingly, do not express an audit opinion.