Table of Contents
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Audit Report: Page 1-6
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Financial Statements: Page 7-14
(1) Consolidated Balance Sheet: Page 7
(2) Parent Company Balance Sheet: Page 8
(3) Consolidated Income Statement: Page 9
(4) Parent Company Income Statement: Page 10
(5) Consolidated Cash Flow Statement: Page 11
(6) Parent Company Cash Flow Statement: Page 12
(7) Consolidated Statement of Changes in Equity: Page 13
(8) Parent Company Statement of Changes in Equity: Page 14
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Notes to Financial Statements: Page 15-105
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Attachments: Page 106-110
(1) Copy of Business License: Page 106
(2) Copy of Practice Certificate: Page 107
(3) Copy of Securities Qualification Filing Certificate: Page 108
(4) Copy of Certified Public Accountant Certificate: Page 109-110
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Audit Report
Tian Jian Shen [2026] No. 9752
To the Shareholders of Daily Interactive Co., Ltd.:
I. Audit Opinion
We have audited the financial statements of Daily Interactive Co., Ltd. (hereinafter "Daily Interactive"), which comprise the consolidated and parent company balance sheets as of December 31, 2025, the 2025 consolidated and parent company income statements, the consolidated and parent company cash flow statements, the consolidated and parent company statements of changes in equity, and notes to the financial statements.
In our opinion, the accompanying financial statements present fairly, in all material respects, the consolidated and parent company financial position of Daily Interactive as of December 31, 2025, and its consolidated and parent company financial performance and cash flows for the year 2025 in accordance with the Accounting Standards for Business Enterprises.
II. Basis for Audit Opinion
We conducted our audit in accordance with the Auditing Standards for Certified Public Accountants of China. Our responsibilities under those standards are further described in the "Responsibilities of Certified Public Accountants for the Audit of Financial Statements" section of our report. We are independent of Daily Interactive in accordance with the Code of Ethics for Certified Public Accountants of China and have fulfilled our other ethical responsibilities. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
III. 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 of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, we do not provide a separate opinion on these matters.
(I) Revenue Recognition
- Matter Description
For relevant information disclosure, please refer to Note III (24), V (II) 1, and XVI (II) 1 of the financial statements.
Daily Interactive's operating revenue is primarily derived from providing data services and other services to vertical industry clients using its big data capabilities. For the year 2025, Daily Interactive's operating revenue amounted to RMB 515,639,013.47.
Since operating revenue is one of Daily Interactive's key performance indicators, there is an inherent risk that management (hereinafter "Management") may engage in inappropriate revenue recognition to achieve specific targets or expectations. Therefore, we identify revenue recognition as a key audit matter.