Special Report on the Occupation of Funds by Controlling Shareholders and Other Related Parties
We have reviewed the financial statements of Zhongshan Xichuang Co., Ltd. (hereinafter referred to as "Xichuang") as of December 31, 2025, including the balance sheet, income statement, cash flow statement, and the audit report (hereinafter referred to as "Audit Report"), and submitted the report with the document number Zhong Tian Shen Zi (2026) No. 1001 for review by the board of directors. The financial statements and public reports are the responsibility of the management of Xichuang, and we are responsible for expressing an opinion based on our audit.