Special Audit Report
China Audit Asia Pacific Certified Public Accountants LLP
To all shareholders of Guangdong Tianyi Ma Information Industry Co., Ltd.:
We have accepted the commission to conduct a special audit on the "Summary of Non-Operating Fund Occupation and Other Related Fund Transactions of Listed Companies for the Year 2025" (hereinafter referred to as the "Summary") based on our audit of the consolidated and company balance sheets, consolidated and company income statements, consolidated and company cash flow statements, and consolidated and company statements of changes in equity as of December 31, 2025, as well as the notes to the financial statements of Guangdong Tianyi Ma Information Industry Co., Ltd. (hereinafter referred to as "Tianyi Ma Company").
According to the relevant regulations issued by the China Securities Regulatory Commission, including the "Guidelines for the Supervision of Listed Companies No. 8 - Regulatory Requirements for Fund Transactions and External Guarantees" (CSRC Announcement [2022] No. 26), it is the responsibility of the management of Tianyi Ma Company to prepare and disclose the Summary and provide true, legal, and complete audit evidence. Our responsibility is to express a special audit opinion on the Summary based on the execution of the audit work.
We conducted the audit in accordance with the relevant provisions of the Chinese Certified Public Accountant Auditing Standards. These standards require us to comply with the Code of Ethics for Chinese Certified Public Accountants and to plan and perform the audit work to obtain reasonable assurance that the Summary is free from material misstatement. During the audit process, we implemented necessary procedures, including checking accounting records and recalculating relevant amounts. We believe that our audit work provides a reasonable basis for expressing our audit opinion.