Assurance Report on the Special Report of Guangdong Provincial Academy of Building Science Group Co., Ltd. on the Management and Use of Raised Funds for 2025
To all shareholders of Guangdong Provincial Academy of Building Science Group Co., Ltd.:
We have been entrusted to perform reasonable assurance engagement on the attached special report on the management and use of raised funds for the year 2025 (hereinafter referred to as the "Special Report") of Guangdong Provincial Academy of Building Science Group Co., Ltd. (hereinafter referred to as "Guangdong Jian Ke").
1. Responsibilities of the Board of Directors
The responsibility of the Board of Directors of Guangdong Jian Ke is to prepare the Special Report in accordance with the relevant provisions of the China Securities Regulatory Commission's "Regulations on the Supervision of Raised Funds by Listed Companies" (CSRC Announcement [2025] No. 10), "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange - Standardized Operations of Growth Enterprise Market Listed Companies," and "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange - Announcement Formats." This responsibility includes designing, implementing, and maintaining internal controls related to the preparation of the Special Report to ensure that the report is true, accurate, and complete, without any false records, misleading statements, or significant omissions.
2. Responsibilities of the Certified Public Accountants
Our responsibility is to express an assurance conclusion on the Special Report based on the performance of the assurance engagement.
3. Overview of Work
We conducted the assurance engagement in accordance with the "Standards on Other Assurance Engagements No. 3101 - Assurance Engagements Other than Audits or Reviews of Historical Financial Information." This standard requires us to comply with professional ethics, plan, and perform the assurance work to obtain reasonable assurance that the Special Report is prepared in all material respects in accordance with the relevant provisions of the China Securities Regulatory Commission's "Regulations on the Supervision of Raised Funds by Listed Companies," "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange - Standardized Operations of Growth Enterprise Market Listed Companies," and "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange - Announcement Formats," and accurately reflects the management and use of raised funds by Guangdong Jian Ke for 2025. During the assurance work, we performed procedures including inquiries and examination of accounting records that we deemed necessary. We believe that our assurance work provides a reasonable basis for our assurance conclusion.
4. Assurance Conclusion
We believe that the Special Report on the management and use of raised funds by Guangdong Jian Ke for 2025 is prepared in all material respects in accordance with the relevant provisions of the China Securities Regulatory Commission's "Regulations on the Supervision of Raised Funds by Listed Companies," "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange - Standardized Operations of Growth Enterprise Market Listed Companies," and "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange - Announcement Formats," and accurately reflects the management and use of raised funds by Guangdong Jian Ke for 2025.
5. Limitations on the Use of the Report
This report is intended solely for the purpose of disclosure in the 2025 annual report of Guangdong Jian Ke and may not be used for any other purpose.
6. Approval of the Special Report
This special report was approved by the Board of Directors on April 14, 2026.