Assurance Report on the Status of Raised Funds Storage and Use for 2025
To all shareholders of Ningbo Jingshi Technology Co., Ltd.:
We have been engaged to perform assurance services on the accompanying special report of Ningbo Jingshi Technology Co., Ltd. (hereinafter referred to as "Jingshi Technology") on the storage and use of raised funds for the year 2025 (hereinafter referred to as the "Special Report on Raised Funds").
I. Responsibilities of the Board of Directors
The responsibility of the Board of Directors of Jingshi Technology is to prepare the Special Report on Raised Funds in accordance with the "Supervision Guidelines No. 2 for Listed Companies – Regulatory Requirements for the Management and Use of Raised Funds by Listed Companies (2022 Revision)" (CSRC Announcement [2022] No. 15), the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 2 – Normative Operation of GEM Companies," and the "Shenzhen Stock Exchange GEM Company Self-Regulatory Supervision Guidelines No. 2 – Announcement Format." This responsibility includes designing, implementing, and maintaining internal controls related to the preparation of the Special Report on Raised Funds, ensuring that the Special Report on Raised Funds is true, accurate, and complete, and free from any false statements, misleading representations, or material omissions.
II. Responsibilities of the Certified Public Accountants
Our responsibility is to express an assurance conclusion on the Special Report on Raised Funds based on our assurance work.
III. Summary of Work
We have performed assurance services in accordance with the "Other Assurance Services Standards No. 3101 of the Chinese Institute of Certified Public Accountants – Assurance Services Other Than Audits or Reviews of Historical Financial Information." This standard requires us to comply with professional ethics, plan and perform assurance work to obtain reasonable assurance that the Special Report on Raised Funds is prepared in all material respects in accordance with the relevant regulations of the China Securities Regulatory Commission's "Supervision Guidelines No. 2 for Listed Companies – Regulatory Requirements for the Management and Use of Raised Funds by Listed Companies (2022 Revision)" (CSRC Announcement [2022] No. 15), the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 2 – Normative Operation of GEM Companies," and the "Shenzhen Stock Exchange GEM Company Self-Regulatory Supervision Guidelines No. 2 – Announcement Format," and to reflect the storage and use of raised funds by Jingshi Technology in 2025 truthfully. In the course of performing the assurance work, we have carried out procedures including inquiries and examination of accounting records as we deem necessary. We believe that our assurance work provides a reasonable basis for our assurance conclusion.
IV. Assurance Conclusion
We are of the opinion that the Special Report on the Storage and Use of Raised Funds of Ningbo Jingshi Technology Co., Ltd. for 2025 has been prepared in all material respects in accordance with the relevant regulations of the China Securities Regulatory Commission's "Supervision Guidelines No. 2 for Listed Companies – Regulatory Requirements for the Management and Use of Raised Funds by Listed Companies (2022 Revision)" (CSRC Announcement [2022] No. 15), the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 2 – Normative Operation of GEM Companies," and the "Shenzhen Stock Exchange GEM Company Self-Regulatory Supervision Guidelines No. 2 – Announcement Format," and truthfully reflects the storage and use of raised funds by Jingshi Technology in 2025.
V. Restrictions on Report Use
This report is intended solely for the purpose of Jingshi Technology's disclosure of its 2025 annual report and shall not be used for any other purpose.
Lixin Certified Public Accountants (Special General Partnership) China Certified Public Accountant: Guo Xianming China Certified Public Accountant: Zhong Xiaorong China · Shanghai April 27, 2026