Special Audit Report on Non-Operating Fund Occupation and Other Related Fund Transactions of Xinyu Guoke Technology Co., Ltd.
To all shareholders of Xinyu Guoke Technology Co., Ltd.:
We have accepted the commission to conduct a special audit of the non-operating fund occupation and other related fund transactions of Xinyu Guoke Technology Co., Ltd. (hereinafter referred to as "Xinyu Guoke") based on the audited consolidated and company balance sheets, income statements, cash flow statements, and statements of changes in equity as of December 31, 2025, along with the notes to the financial statements.
In accordance with the "Guidelines for the Regulation of Listed Companies No. 8 - Regulatory Requirements for Fund Transactions and External Guarantees" issued by the China Securities Regulatory Commission, it is the responsibility of Xinyu Guoke's management to prepare and disclose the summary table and provide true, legal, and complete audit evidence. Our responsibility is to express a special audit opinion on the summary table based on the execution of the audit work.
We conducted the audit in accordance with the relevant provisions of Chinese Certified Public Accountant auditing standards. We adhered to the independence standards for Chinese Certified Public Accountants and the Code of Ethics for Chinese Certified Public Accountants, maintaining independence from Xinyu Guoke and fulfilling other ethical responsibilities. We also complied with the independence requirements applicable to public interest entities.
We planned and performed the audit work to obtain reasonable assurance that the summary table is free from material misstatement. During the audit process, we implemented procedures including examining accounting records and recalculating relevant amounts as we deemed necessary. We believe that our audit work provides a reasonable basis for expressing our audit opinion.