Verification of Annual Management and Use of Raised Funds Report No. Tianjian Audit [2026] 8-397

Table of Contents

1. Verification Report on the Annual Management and Use of Raised Funds … Pages 1-2
2. Special Report on the Annual Management and Use of Raised Funds … Pages 3-10
3. Report Attachments … Pages 11-15

Verification Report on the Annual Management and Use of Raised Funds

Tianjian Audit [2026] 8-397

To all shareholders of Shenzhen Boshuo Technology Co., Ltd.:
We have verified the "Special Report on the Annual Management and Use of Raised Funds for 2025" prepared by the management of Shenzhen Boshuo Technology Co., Ltd. (hereinafter referred to as Boshuo Technology).

1. Limitation on Report Users and Purpose
   This verification report is solely for use in the annual report disclosure of Boshuo Technology and may not be used for any other purpose. We agree to include this verification report as a necessary document in Boshuo Technology's annual report, submitted and disclosed externally along with other documents.

2. Management's Responsibility
   The management of Boshuo Technology is responsible for providing true, legal, and complete relevant materials, preparing the "Special Report on the Annual Management and Use of Raised Funds" in accordance with the "Regulations on the Supervision of Raised Funds by Listed Companies" (CSRC Announcement [2025] No. 10) and the "Self-Regulatory Guidelines for Listed Companies on the Shenzhen Stock Exchange No. 2 - Standard Operations for GEM Listed Companies (2025 Revision)" (Shenzhen Stock Exchange Announcement [2025] No. 481), and ensuring that its content is true, accurate, and complete, without false records, misleading statements, or significant omissions.

3. Responsibility of the Certified Public Accountant
   Our responsibility is to independently provide a verification conclusion on the report prepared by the management of Boshuo Technology based on the implementation of verification work.

4. Overview of Work
   We conducted the verification work in accordance with the Chinese Certified Public Accountant Practice Standards. These standards require us to plan and implement verification work to obtain reasonable assurance that there are no material misstatements in the information subject to verification. During the verification process, we performed necessary procedures, including checking accounting records. We believe that our verification work provides a reasonable basis for our opinion.

5. Verification Conclusion
   We believe that the "Special Report on the Annual Management and Use of Raised Funds for 2025" prepared by the management of Boshuo Technology complies with the "Regulations on the Supervision of Raised Funds by Listed Companies" (CSRC Announcement [2025] No. 10) and the "Self-Regulatory Guidelines for Listed Companies on the Shenzhen Stock Exchange No. 2 - Standard Operations for GEM Listed Companies (2025 Revision)" (Shenzhen Stock Exchange Announcement [2025] No. 481), and accurately reflects the actual management and use of raised funds by Boshuo Technology for the year 2025.

Tianjian Accounting Firm (Special General Partnership)
Certified Public Accountant: Hangzhou, China
Certified Public Accountant: April 21, 2026

Special Report on the Annual Management and Use of Raised Funds

Shenzhen Boshuo Technology Co., Ltd.

In accordance with the "Regulations on the Supervision of Raised Funds by Listed Companies" (CSRC Announcement [2025] No. 10) and the "Self-Regulatory Guidelines for Listed Companies on the Shenzhen Stock Exchange No. 2 - Standard Operations for GEM Listed Companies (2025 Revision)" (Shenzhen Stock Exchange Announcement [2025] No. 481), the company provides the following special explanation regarding the management and use of raised funds for the year 2025.