China Audit Asia Pacific Certified Public Accountants LLP
Special Audit Report on the Summary Statement of Guangzhi Technology Co., Ltd. Regarding Non-operating Fund Occupation and Other Related Party Fund Transactions
China Audit Asia Pacific LLP Audit Letter No. (2026)002170
To the Shareholders of Guangzhi Technology Co., Ltd.:
We were engaged to perform a special audit of the accompanying "Summary Statement of Listed Company's 2025 Non-operating Fund Occupation and Other Related Party Fund Transactions" (hereinafter referred to as the "Summary Statement") based on our audit of the consolidated and company balance sheets, consolidated and company income statements, consolidated and company cash flow statements, consolidated and company statements of changes in owners' equity, and the notes to the financial statements of Guangzhi Technology Co., Ltd. (hereinafter referred to as "Guangzhi Technology Company") for the year ended December 31, 2025.
In accordance with the "Regulatory Requirements for Listed Companies' Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) issued by the China Securities Regulatory Commission, the preparation and disclosure of the Summary Statement and the provision of true, lawful, and complete audit evidence are the responsibilities of Guangzhi Technology Company's management. Our responsibility is to express a special audit opinion on the Summary Statement based on our audit work.
We conducted our audit in accordance with the relevant requirements of the Chinese Certified Public Accountants Auditing Standards. Chinese Certified Public Accountants Auditing Standards require us to comply with the Code of Professional Ethics for Chinese Certified Public Accountants, and to plan and perform the audit to obtain reasonable assurance about whether the Summary Statement is free from material misstatement. During the audit, we performed procedures, including examining accounting records and recalculating amounts of relevant items, that we considered necessary. We believe that our audit work provides a reasonable basis for our audit opinion.
We believe that the information contained in the accompanying Summary Statement is consistent with the relevant information in the accounting records and audited financial statements that we reviewed during our audit of Guangzhi Technology Company's 2025 financial statements, and no material inconsistencies were found.
To better understand Guangzhi Technology Company's 2025 non-operating fund occupation and other related party fund transactions, the accompanying Summary Statement should be read in conjunction with the audited financial statements.
This audit report is for the purpose of disclosure in Guangzhi Technology Company's 2025 annual report only and shall not be used for any other purpose.
China Certified Public Accountant: Wang Dong 110001540029 China Certified Public Accountant: Sui Guojun 001540431 China · Beijing March 22, 2026
Table 1: Summary Statement of Guangzhi Technology Co., Ltd. for 2025 Regarding Non-operating Fund Occupation and Other Related Party Fund Transactions