RSM|容诚 RSM China Certified Public Accountants (Special General Partnership) Head Office: Floors 1001-1 to 1001-26, Building 1, No. 22 Fuchengmenwai Street, Xicheng District, Beijing (100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail: bj@rsmchina.com.cn https://www.rsm.global/china/ Audit Report on the Annual Deposit and Use of Raised Funds Rongcheng Special Letter [2026] 518Z0064
To all shareholders of Shenzhen TianSuo Metrology & Testing Co., Ltd.:
We have audited the attached "Special Report on the Deposit, Management, and Use of Raised Funds for 2025" prepared by the Board of Directors of Shenzhen TianSuo Metrology & Testing Co., Ltd. (hereinafter referred to as "TianSuo Testing Company").
I. Limitations on the Users and Purpose of the Report
This audit report is intended solely for the purpose of disclosure in TianSuo Testing Company's annual report and shall not be used for any other purpose. We agree that this audit report will be an essential document for TianSuo Testing Company's annual report and will be submitted and disclosed along with other documents.
II. Responsibilities of the Board of Directors
In accordance with the "Supervision Regulations for Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission, the "Self-Regulatory Guidelines for Listed Companies on the ChiNext Market No. 2 - Standardized Operation of Listed Companies on the ChiNext Market" issued by the Shenzhen Stock Exchange, and the "Announcement Format Guidelines No. 2" issued by the Shenzhen Stock Exchange, the preparation of the "Special Report on the Deposit, Management, and Use of Raised Funds for 2025" is the responsibility of the Board of Directors of TianSuo Testing Company. This responsibility includes ensuring the content is true, accurate, and complete, and that there are no false records, misleading statements, or material omissions.
III. Responsibilities of the Certified Public Accountant
Our responsibility is to independently express an audit conclusion on the aforementioned report prepared by the Board of Directors of TianSuo Testing Company.
IV. Overview of Work
We performed this assurance engagement in accordance with the "Other Assurance Services Standards for Chinese Certified Public Accountants No. 3101 - Assurance Engagements Other Than Audits or Reviews of Historical Financial Information." This standard requires us to plan and perform the assurance engagement to obtain reasonable assurance about whether the information subject to assurance is free from material misstatement. During the assurance engagement, we performed procedures, including the examination of accounting records, as we considered necessary. We believe that our assurance work provides a reasonable basis for our opinion.
V. Assurance Conclusion
We are of the opinion that the attached "Special Report on the Deposit, Management, and Use of Raised Funds for 2025" prepared by the Board of Directors of TianSuo Testing Company, in all material respects, has been prepared in accordance with the aforementioned "Supervision Regulations for Raised Funds of Listed Companies" and the relevant regulations of the stock exchange, and fairly reflects the actual deposit, management, and use of raised funds by TianSuo Testing Company in 2025.
(This page is the signature and seal page for Rongcheng Special Letter [2026] 518Z0064 report of Shenzhen TianSuo Metrology & Testing Co., Ltd.)
Rongcheng Certified Public Accountants (Special General Partnership) China · Beijing
Certified Public Accountant: Wu Cuihe Certified Public Accountant: Yuan Long
Wu Cuihe 440300480451
Yuan Long 110101480759
April 25, 2026
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