Special Report
Regarding the Special Report on Non-Operating Fund Occupation and Other Related Fund Transactions for 2025
To all shareholders of Guangdong Tosstar Technology Co., Ltd.:
We have audited the financial statements of Guangdong Tosstar Technology Co., Ltd. (hereinafter referred to as "your company") for the year 2025, including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, the consolidated and parent company cash flow statements, the consolidated and parent company statements of changes in equity, and the related notes to the financial statements. We issued an unqualified audit report numbered Xinhui CPA Report [2026] No. ZI10078 on March 27, 2026.
The management of your company prepared the attached summary table of non-operating fund occupation and other related fund transactions for 2025 (hereinafter referred to as the "summary table") in accordance with the relevant provisions of the China Securities Regulatory Commission's "Guidelines for the Supervision of Listed Companies No. 8 - Regulatory Requirements for Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26) and the "Self-Regulatory Guidelines for GEM Listed Companies No. 1 - Business Handling" issued by the Shenzhen Stock Exchange. It is the responsibility of your company's management to prepare the summary table and ensure its truthfulness, accuracy, and completeness.