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Grant Thornton (Special General Partnership)
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Review Report
Grant Thornton Review (2026) No. 441A033980
To the Shareholders of Fibocom Wireless Inc.:
We have reviewed the accompanying pro forma consolidated financial statements of Fibocom Wireless Inc. (hereinafter referred to as "the Company"), which comprise the pro forma consolidated balance sheets as of December 31, 2025, and April 30, 2026, and the pro forma consolidated income statements for the year 2025 and the period from January to April 2026, as well as the notes to the pro forma consolidated financial statements (hereinafter collectively referred to as "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 3 to the pro forma consolidated financial statements is the responsibility of the Company's management. Our responsibility is to issue a review report on these pro forma consolidated financial statements based on our review.
We conducted our review in accordance with the "Standard for Review Engagements No. 2101 — Review of Financial Statements" of the Chinese Institute of Certified Public Accountants. This standard requires that we plan and perform the review to obtain limited assurance as to whether the pro forma consolidated financial statements are free of 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 pro forma consolidated financial statements are not prepared, in all material respects, in accordance with the basis of preparation described in Note 3 to the pro forma consolidated financial statements, and that they fail to fairly present the pro forma financial position of the Company as of December 31, 2025, and April 30, 2026, and the pro forma operating results for the year 2025 and the period from January to April 2026.
This review report is provided solely for the purpose of the Company's restructuring and may not be used for any other purpose.
Grant Thornton (Special General Partnership) [blank]
Beijing, China [blank]
Certified Public Accountant: [blank]
August 7, 2026
Table of Contents
Review Report: 1-2
Pro Forma Consolidated Balance Sheet: 1-2
Pro Forma Consolidated Income Statement: 3
Notes to Pro Forma Consolidated Financial Statements: 4-111
Pro Forma Consolidated Balance Sheet
Unit: RMB