Changzhou Zhongying Technology Co., Ltd.
Review Report and Pro Forma Financial Statements
(January 1, 2025 - March 31, 2026)
Table of Contents
| Section | Title | Page Number |
|---|---|---|
| Review Report | 1-2 | |
| II. | Pro Forma Financial Statements | |
| Pro Forma Consolidated Balance Sheet | 1-2 | |
| Pro Forma Consolidated Income Statement | 3 | |
| Notes to Pro Forma Consolidated Financial Statements | 1-104 |
Review Report
[Letterhead of the accounting firm]
To the shareholders of Changzhou Zhongying Technology Co., Ltd.:
We have reviewed the accompanying pro forma consolidated financial statements of Changzhou Zhongying Technology Co., Ltd. (hereinafter referred to as "Zhongying Technology"), which comprise the pro forma consolidated balance sheets as of December 31, 2025, and March 31, 2026, the pro forma consolidated income statements for the year ended December 31, 2025, and the three months ended March 31, 2026, and the notes to the pro forma consolidated financial statements as disclosed in Note III. The preparation of the pro forma consolidated financial statements in accordance with the basis of preparation described in Note III to the pro forma consolidated financial statements is the responsibility of Zhongying Technology's management. Our responsibility is to issue a review report on the pro forma consolidated financial statements based on our review.
We conducted our review in accordance with the "Review Standards for Chinese Certified Public Accountants No. 2101 — Review of Financial Statements." This standard requires us to plan and perform the review to obtain limited assurance that the pro forma consolidated financial statements are free from material misstatement. A review is limited primarily to inquiries of Zhongying Technology personnel and analytical procedures applied to financial data, providing a lower level of assurance than an audit. We did not perform an audit and therefore do not express an audit opinion.
Based on our review, we have not become aware of any matters that cause us to believe that the accompanying pro forma consolidated financial statements have not been prepared, in all material respects, in accordance with the basis of preparation described in Note III to the pro forma consolidated financial statements.
We draw the attention of users of the pro forma consolidated financial statements to the explanation of the basis of preparation in Note III to the pro forma consolidated financial statements. This report is for the purpose of Zhongying Technology's application for a major asset restructuring with the Shenzhen Stock Exchange and is not to be used for any other purpose.
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Review Report Page 1
[Signature of Certified Public Accountant]
[Project Partner]
Lixin Certified Public Accountants (Special General Partnership)
China · Shanghai
August 19, 2026
Review Report Page 2
Pro Forma Consolidated Balance Sheet
(Unless otherwise indicated, amounts are in RMB Yuan)