Audit Report
Audit Report No. [2026] ZA10911
To all shareholders of Caixun Technology Co., Ltd.:
1. Audit Opinion
We have audited the financial statements of Caixun Technology Co., Ltd. (hereinafter referred to as "Caixun"), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, consolidated and parent company cash flow statements, consolidated and parent company statements of changes in equity, and the related notes to the financial statements. In our opinion, the attached financial statements are prepared in accordance with the provisions of the Accounting Standards for Business Enterprises in all material respects, and fairly present the consolidated and parent company financial position of Caixun as of December 31, 2025, as well as the consolidated and parent company operating results and cash flows for the year 2025.
2. Basis for Audit Opinion
We conducted our audit in accordance with the auditing standards for certified public accountants in China. The section "Responsibilities of Certified Public Accountants for Auditing Financial Statements" in the audit report further elaborates on our responsibilities under these standards. In accordance with the "Independence Standards for Certified Public Accountants No. 1 - Requirements for Independence in Audits and Reviews of Financial Statements" and the Code of Ethics for Certified Public Accountants in China, we are independent of Caixun and have fulfilled our other ethical responsibilities. We adhered to the independence requirements for audits of public interest entities during our audit. We believe that the audit evidence we obtained is sufficient and appropriate to provide a basis for our audit opinion.
3. Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements for the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and we do not express a separate opinion on these matters.
The key audit matters identified in our audit are summarized as follows: