Independent Auditor's Report on the Use of Previous Raised Funds
Tianjian Shen [2026] No. 3-447
To the shareholders of Jiecang Intelligent Technology Co., Ltd.:
We have audited the accompanying "Report on the Use of Previous Raised Funds" as of December 31, 2025, prepared by the management of Jiecang Intelligent Technology Co., Ltd.
I. Limitations on Report Users and Purpose
This attestation report is only for use by Jiecang Intelligent Technology Co., Ltd. in its application for issuing stocks to specific targets and shall not be used for any other purpose. We agree that this attestation report shall be an essential document for Jiecang Intelligent Technology Co., Ltd.'s application for issuing stocks to specific targets and shall be submitted along with other application materials.
II. Management's Responsibility
The responsibility of Jiecang Intelligent Technology Co., Ltd.'s management is to provide true, lawful, and complete relevant information and to prepare the "Report on the Use of Previous Raised Funds" in accordance with the "Guiding Opinions on Supervision and Administration of Issuance Class No. 7" issued by the China Securities Regulatory Commission, ensuring that its content is true, accurate, and complete, without any false records, misleading statements, or major omissions.
III. Certified Public Accountant's Responsibility
Our responsibility is to independently provide an attestation conclusion on the aforementioned report prepared by the management of Jiecang Intelligent Technology Co., Ltd. based on the performance of attestation work.
IV. Overview of Work
We performed the attestation services in accordance with the rules of the Chinese Certified Public Accountants Practice Standards. Chinese Certified Public Accountants Practice Standards require us to plan and implement the attestation work to obtain reasonable assurance about whether the information of the attestation object is free from material misstatement. During the attestation process, we performed audit procedures, including the examination of accounting records, that we considered necessary. We believe that our attestation work provides a reasonable basis for our opinion.
V. Attestation Conclusion
We are of the opinion that the "Report on the Use of Previous Raised Funds" prepared by the management of Jiecang Intelligent Technology Co., Ltd. complies with the requirements of the "Guiding Opinions on Supervision and Administration of Issuance Class No. 7" issued by the China Securities Regulatory Commission and truthfully reflects the utilization of Jiecang Intelligent Technology Co., Ltd.'s previous raised funds as of December 31, 2025.
Tianjian Certified Public Accountants (Special General Partnership)
China · Hangzhou
Chinese Certified Public Accountant: [blank]
June 30, 2026
Report on the Use of Previous Raised Funds
According to the "Guiding Opinions on Supervision and Administration of Issuance Class No. 7" issued by the China Securities Regulatory Commission, this report details the company's use of previous raised funds as of December 31, 2025.