China Energy Songyuan Ecological Environment Co., Ltd. Special Audit Opinion on Revenue Deduction Matters Dahua Audit [2026] No. 0011005023
To China Energy Songyuan Ecological Environment Co., Ltd.: We were engaged to audit the 2025 financial statements of China Energy Songyuan Ecological Environment Co., Ltd. (hereinafter referred to as "Songyuan Ecological Environment") and issued an audit report, Dahua Audit [2026] No. 0011005208. Based on this, we have reviewed the accompanying "Detailed Statement of Revenue Deduction Matters for 2025" (hereinafter referred to as the "Detailed Statement") prepared by your company. This Detailed Statement has been prepared by the management of Songyuan Ecological Environment in accordance with the "Shenzhen Stock Exchange Stock Listing Rules (2025 Revision)" and "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guide No. 1 - Business Handling (2025 Revision)" (Shenzhen Letter [2025] No. 396) (hereinafter referred to as the "Listing Rules and Relevant Requirements") issued by the Shenzhen Stock Exchange (hereinafter referred to as the "Regulatory Authority") to meet regulatory requirements.
I. Management's Responsibility for the Detailed Statement Management is responsible for preparing the Detailed Statement in accordance with the Listing Rules and Relevant Requirements of the Regulatory Authority to meet regulatory requirements, and for designing, implementing, and maintaining necessary internal controls to ensure that the Detailed Statement is free from material misstatement due to fraud or error.