Special Audit Explanation
Zhongxinghua Certified Public Accountants LLP
Address: 20th Floor, Tower B, Liz e SOHO, 20 Lize Road, Fengtai District, Beijing, PR China
Postal Code: 100073
Phone: (010) 51423818
Fax: (010) 51423816
Table of Contents
- Special Explanation
- Appendix
Regarding the special audit report on the non-operating fund occupation and other related fund transactions summary table of Chuangye Heima Technology Group Co., Ltd. (hereinafter referred to as "Chuangye Heima"), report number Zhongxinghua No. (2026) 00000297.
To all shareholders of Chuangye Heima Technology Group Co., Ltd.:
We have been entrusted to audit the financial statements of Chuangye Heima for the year 2025, in accordance with the auditing standards for Chinese certified public accountants. This includes the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, cash flow statements, changes in equity statements, and notes to the financial statements. We issued a standard unqualified audit report numbered Zhongxinghua No. (2026) 00005221 on April 7, 2026.
In accordance with the requirements of the China Securities Regulatory Commission, the Ministry of Public Security, the State-owned Assets Supervision and Administration Commission, and the China Banking and Insurance Regulatory Commission, as outlined in the "Regulatory Guidelines No. 8 for Listed Companies - Regulatory Requirements for Fund Transactions and External Guarantees" and the "Shenzhen Stock Exchange GEM Self-Regulatory Guidelines No. 1 - Business Handling," Chuangye Heima has prepared the attached summary table of non-operating fund occupation and other related fund transactions for the year 2025 (hereinafter referred to as the "Summary Table").