Special Audit Report on Revenue Deductions for the Year 2025
To all shareholders of Shenzhen Xingyuan Material Technology Co., Ltd.:
We have been entrusted to audit the financial statements of Shenzhen Xingyuan Material Technology Co., Ltd. (hereinafter referred to as "Xingyuan Material") for the year 2025 in accordance with the auditing standards for Chinese certified public accountants, and issued an unqualified audit report (Rongcheng Audit [2026] No. 518Z0570) on March 30, 2026. Based on this, we have audited the "Revenue Deductions Table for the Year 2025" prepared by the management of Xingyuan Material (hereinafter referred to as the "Revenue Deductions Table").