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Audit Report on the Explanation of the Realization of 2025 Performance Commitments for Robotech Intelligent Technology Co., Ltd.'s Issuance of Shares and Payment of Cash to Purchase Assets and Raise Supporting Funds

✨ AI Summary

This audit report verifies the realization of performance commitments made by the actual controller of Robotech Intelligent Technology Co., Ltd. for the acquired entities FSG and FAG in 2025. The report confirms that the actual net profit after deducting non-recurring items for FSG and FAG was 67.82 million Euros, falling short of the committed 1,078.40 million Euros, resulting in a deficit of 1,100.11 million Euros.

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Audit Report on the Explanation of the Realization of 2025 Performance Commitments for Robotech Intelligent Technology Co., Ltd.'s Issuance of Shares and Payment of Cash to Purchase Assets and Raise Supporting Funds

Grant Thornton 致同

Grant Thornton Certified Public Accountants (Special General Partnership) 5th Floor, Saite Plaza, 22 Jianguomenwai Avenue, Chaoyang District, Beijing, China Postal Code: 100004 Tel: +86 10 8566 5588 Fax: +86 10 8566 5120 www.grantthornton.cn

Regarding the Explanation of the Realization of 2025 Performance Commitments by the Actual Controller of Robotech Intelligent Technology Co., Ltd. Audit Report

Zhitong Special Letter (2026) No. 332A004447

To all shareholders of Robotech Intelligent Technology Co., Ltd.:

We were engaged to conduct a special audit of the accompanying "Explanation of the Realization of Performance Commitments for 2025 by the Actual Controller of Robotech Intelligent Technology Co., Ltd. Regarding the Issuance of Shares and Payment of Cash to Purchase Assets and Raise Supporting Funds" (hereinafter referred to as the "Explanation of Performance Commitment Realization"), based on our audit of the consolidated and company balance sheets as of December 31, 2025, and the consolidated and company income statements, consolidated and company cash flow statements, consolidated and company statements of changes in owners' equity, and notes to the financial statements of Robotech Intelligent Technology Co., Ltd. (hereinafter referred to as "Robotech Company") for the year 2025.

In accordance with the "Administrative Measures for Major Asset Restructuring of Listed Companies" and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 2 - Standardized Operation of GEM Listed Companies," the preparation of the Explanation of Performance Commitment Realization is the responsibility of Robotech Company's management. Our responsibility is to issue a conclusion on the Explanation of Performance Commitment Realization prepared by Robotech Company's management based on the audit work performed.

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