About Shenzhen Zhishang Technology Co., Ltd.
Special Statement on Non-Operating Fund Occupation and Other Related Party Fund Transactions
RSM|容诚 RSM Certified Public Accountants (Special General Partnership) Head Office: Rooms 1001-1 to 1001-26, Building 1, No. 22 Fuchengmenwai Avenue, Xicheng District, Beijing (100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail: bj@rsmchina.com.cn https://www.rsm.global/china/
Special Statement Serial Number: [2026]518Z0273
To all shareholders of Shenzhen Zhishang Technology Co., Ltd.:
We were entrusted to audit the consolidated and parent company balance sheets of Shenzhen Zhishang Technology Co., Ltd. (hereinafter referred to as "Zhishang Technology") as of December 31, 2025, and the consolidated and parent company income statements, consolidated and parent company cash flow statements, and consolidated and parent company statements of changes in owners' equity and related notes for the year 2025, in accordance with the Chinese Certified Public Accountants Auditing Standards. We issued an unqualified audit report with the serial number [2026]518Z0572 on April 20, 2026.
In accordance with the requirements of the China Securities Regulatory Commission's "Guideline No. 8 for Supervision of Listed Companies - Supervision Requirements for Listed Company Fund Transactions and External Guarantees" and the Shenzhen Stock Exchange's "Shenzhen Stock Exchange GEM Listed Company Self-Regulatory Supervision Guide No. 1 - Business Handling," the management of Zhishang Technology has prepared the attached Summary Table of Non-Operating Fund Occupation and Other Related Party Fund Transactions for the Year 2025 (hereinafter referred to as the "Summary Table"). The truthful preparation and external disclosure of the Summary Table and ensuring its authenticity, accuracy, and completeness are the responsibility of Zhishang Technology's management.
We have cross-checked the information contained in the Summary Table with the accounting data and audited financial statements that we reviewed during our audit of Zhishang Technology's 2025 financial statements. In all material respects, we have found no inconsistencies. In addition to the audit procedures related to related party transactions performed during our audit of Zhishang Technology's 2025 financial statements, we have not performed any additional audit procedures on the information contained in the Summary Table. To better understand Zhishang Technology's non-operating fund occupation and other related party fund transactions, the attached Summary Table should be read in conjunction with the audited financial statements.
This special statement is for the purpose of disclosing Zhishang Technology's annual report only and shall not be used for any other purpose.