Special Audit Report on Revenue Deductions for the Year 2025
To all shareholders of Shenzhen Zhishang Technology Co., Ltd.:
We have been entrusted to audit the financial statements of Shenzhen Zhishang Technology Co., Ltd. (hereinafter referred to as Zhishang Technology) for the year 2025 in accordance with Chinese Certified Public Accountant auditing standards, and issued an unqualified audit report (Rongcheng Audit Report [2026] No. 518Z0572) on April 20, 2026. Based on this, we have audited the attached "Revenue Deductions Table for the Year 2025" prepared by the management of Zhishang Technology (hereinafter referred to as the Revenue Deductions Table).