Audit Report on the Implementation of Performance Commitments for the Acquisition of Shenzhen Yuejian Management Co., Ltd. by Shenzhen Anche Technology Co., Ltd.
Zhongxinghua Certified Public Accountants LLP Address: 20/F, Tower B, Lize SOHO, 20 Lize Road, Fengtai District, Beijing PR China Tel: 010-51423818 Fax: 010-51423816
To all shareholders of Shenzhen Anche Technology Co., Ltd.:
Zhongxinghua Audit [2026] No. 590025
We have audited the accompanying "Explanation of the Implementation of Performance Commitments for the Acquisition of Shenzhen Yuejian Management Co., Ltd." (hereinafter referred to as "Anche Technology") prepared by Shenzhen Anche Technology Co., Ltd. (hereinafter referred to as "Anche Technology").
I. Management's Responsibility
In accordance with the "Administrative Measures for Major Asset Restructuring of Listed Companies," it is the responsibility of Anche Technology's management to prepare the "Explanation of the Implementation of Performance Commitments for the Acquisition of Shenzhen Yuejian Management Co., Ltd. by Shenzhen Anche Technology Co., Ltd.," ensuring its content is true, accurate, and complete, without false records, misleading statements, or material omissions.
II. Auditor's Responsibility
Our responsibility is to express an opinion on the "Explanation of the Implementation of Performance Commitments for the Acquisition of Shenzhen Yuejian Management Co., Ltd. by Shenzhen Anche Technology Co., Ltd." prepared by Anche Technology's management, based on our assurance engagement. We performed the assurance engagement in accordance with Chinese Certified Public Accountants' Assurance Engagement Standards No. 3101, "Assurance Engagements Other Than Audits or Reviews of Historical Financial Information." This standard requires us to plan and perform the assurance engagement to obtain reasonable assurance about whether the "Explanation of the Implementation of Performance Commitments for the Acquisition of Shenzhen Yuejian Management Co., Ltd. by Shenzhen Anche Technology Co., Ltd." is free from material misstatement. In the course of our assurance engagement, we performed audit procedures, including the examination of accounting records, as we considered necessary. We believe that our assurance work provides a reasonable basis for our opinion.
III. Conclusion of Assurance
We are of the opinion that the "Explanation of the Implementation of Performance Commitments for Major Asset Restructuring of Shenzhen Anche Technology Co., Ltd." prepared by Anche Technology's management has been prepared in accordance with the provisions of the "Administrative Measures for Major Asset Restructuring of Listed Companies" and, in all material respects, fairly reflects the differences between the actual profits of Shenzhen Yuejian Management Co., Ltd. and the committed performance.
This audit report is intended solely for the purpose of disclosure in Anche Technology's 2025 annual report and shall not be used for any other purpose.
Zhongxinghua Certified Public Accountants LLP Certified Public Accountant: Ye Gengbo China · Beijing Certified Public Accountant: Yu Jinfeng 2026 April 24
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