Special Verification Report on Revenue Deductions for 2025 of Happy Blue Ocean Film and Television Culture Group Co., Ltd.
To all shareholders of Happy Blue Ocean Film and Television Culture Group Co., Ltd.:
We have been entrusted to audit the consolidated and parent company balance sheets of Happy Blue Ocean Film and Television 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. We have issued audit report No. Tianheng Audit (2026) 00941.