Special Audit Report on the Completion of Performance Commitments for Ningbo Port Zhixin New Materials Co., Ltd. in 2025
To the entire shareholder body of Ningbo Zhixin Technology Co., Ltd.:
We were engaged to audit the "Explanation on the Completion of Performance Commitments for Ningbo Port Zhixin New Materials Co., Ltd. in 2025" prepared by Ningbo Zhixin Technology Co., Ltd. (hereinafter referred to as "Zhixin Technology").
I. Management's Responsibility The responsibility of Zhixin Technology's management is to provide true, lawful, and complete information and to prepare the "Explanation on the Completion of Performance Commitments for Ningbo Port Zhixin New Materials Co., Ltd. in 2025" in accordance with the relevant regulations of the Shenzhen Stock Exchange, ensuring that its content is true, accurate, and complete, and free from any false records, misleading statements, or significant omissions.
II. Auditor's Responsibility Our responsibility is to express an audit opinion based on our audit work on the "Explanation on the Completion of Performance Commitments for Ningbo Port Zhixin New Materials Co., Ltd. in 2025". We performed our audit in accordance with the "Other Assurance Services Practice Standards for Certified Public Accountants of China No. 3101 – Assurance Services Other Than Audits or Reviews of Historical Financial Information". This standard requires us to plan and perform the audit to obtain reasonable assurance about whether the "Explanation on the Completion of Performance Commitments for Ningbo Port Zhixin New Materials Co., Ltd. in 2025" is free from material misstatement. During the audit, we performed procedures including checking accounting records and recalculations, which we considered necessary. We believe that our audit work provides a reasonable basis for our opinion.
III. Audit Opinion We are of the opinion that the "Explanation on the Completion of Performance Commitments for Ningbo Port Zhixin New Materials Co., Ltd. in 2025" has been prepared in accordance with the relevant regulations of the Shenzhen Stock Exchange and, in all material respects, fairly reflects the completion of the performance commitments for Ningbo Port Zhixin New Materials Co., Ltd. in 2025.