Special Explanation on Non-Operating Fund Occupation and Other Related Fund Transactions for 2025
To all shareholders of Happy Blue Ocean Film and Culture Group Co., Ltd.:
We have been entrusted to audit the consolidated and parent company balance sheets of Happy Blue Ocean Film and Culture Group Co., Ltd. (hereinafter referred to as "your company") as of December 31, 2025, as well as the consolidated and parent company income statements, consolidated and parent company cash flow statements, consolidated and parent company statements of changes in equity, and the notes to the financial statements, and have issued the standard audit report Tianheng Audit No. (2026) 00941.