Fiberhome Optic Network Technology Co., Ltd. Review Report Dehao Nuclear Character [2026] No. 00000773
Beijing Dehao International Certified Public Accountants (Limited Liability Partnership)
Fiberhome Optic Network Technology Co., Ltd. Review Report and Pro Forma Consolidated Financial Statements (January 1, 2025 to December 31, 2025)
Table of Contents
- Review Report
- Pro Forma Consolidated Financial Statements Pro Forma Consolidated Balance Sheet Pro Forma Consolidated Income Statement Notes to Pro Forma Consolidated Financial Statements
Review Report Dehao Nuclear Character [2026] No. 00000773
To the Shareholders of Fiberhome Optic Network Technology Co., Ltd.:
We have reviewed the accompanying pro forma consolidated financial statements of Fiberhome Optic Network Technology Co., Ltd. (hereinafter referred to as "Fiberhome"), which comprise the pro forma consolidated balance sheet as of December 31, 2025, and the pro forma consolidated income statement for the year 2025, as well as the related notes to the pro forma consolidated financial statements. The preparation of these pro forma consolidated financial statements in accordance with the basis of preparation described in Note II is the responsibility of Fiberhome's management. Our responsibility is to issue a review report on these pro forma consolidated financial statements based on our review work.
We conducted our review in accordance with the "Standards for Review Engagements of Certified Public Accountants of China No. 2101 — Review of Financial Statements." These standards require that we plan and perform the review to obtain limited assurance as to whether the above pro forma consolidated financial statements are free from material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, providing a lower level of assurance than an audit. We have not performed an audit, and therefore, we do not express an audit opinion.
Based on our review, nothing has come to our attention that causes us to believe that the above pro forma consolidated financial statements are not prepared, in all material respects, in accordance with the basis of preparation described in the notes to the pro forma consolidated financial statements.
We draw the attention of the users of the pro forma consolidated financial statements to the description of the basis of preparation in the notes to the pro forma consolidated financial statements. This report is provided solely for the purpose of the filing documents submitted by Fiberhome to the Shenzhen Stock Exchange for the reorganization transaction described in Note II, and is not intended for any other purpose. Without our prior written consent, this report may not be disclosed, mentioned, or cited in whole or in part. This content does not affect the already issued review opinion.
Beijing Dehao International Certified Public Accountants (Limited Liability Partnership) [blank] Certified Public Accountant: Li Bingbing [blank] Certified Public Accountant: Chen Ming [blank] Date: March 30, 2026 [blank]
Pro Forma Consolidated Balance Sheet As of December 31, 2025 (Unless otherwise stated, amounts are in RMB)