Table of Contents
- Audit Report……………………………………………………… Pages 1-5
- Financial Statements…………………………………………… Pages 6-13
(1) Consolidated Balance Sheet…………………………………………… Page 6
(2) Parent Company Balance Sheet………………………………………… Page 7
(3) Consolidated Income Statement………………………………………… Page 8
(4) Parent Company Income Statement………………………………………… Page 9
(5) Consolidated Cash Flow Statement………………………………………… Page 10
(6) Parent Company Cash Flow Statement………………………………………… Page 11
(7) Consolidated Statement of Changes in Equity………………………………… Page 12
(8) Parent Company Statement of Changes in Equity………………………………… Page 13 - Notes to Financial Statements……………………………………………… Pages 14-86
- Copies of Qualification Certificates…………………………………………… Pages 87-90
Audit Report
Tianjian Audit [2026] No. 7-472
To all shareholders of Wuhan Gangdi Technology Co., Ltd.:
1. Audit Opinion
We have audited the financial statements of Wuhan Gangdi Technology Co., Ltd. (hereinafter referred to as "Gangdi Technology"), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, consolidated and parent company cash flow statements, consolidated and parent company statements of changes in equity, and the related notes to the financial statements. We believe that the attached financial statements are prepared in accordance with the provisions of the Accounting Standards for Business Enterprises in all material respects and fairly reflect the financial position of Gangdi Technology as of December 31, 2025, as well as the operating results and cash flows for the year 2025.
2. Basis for Audit Opinion
We conducted our audit in accordance with the auditing standards for certified public accountants in China. The section "Responsibilities of Certified Public Accountants for Auditing Financial Statements" in the audit report further elaborates on our responsibilities under these standards. In accordance with the "Independence Standards for Certified Public Accountants No. 1 - Requirements for Independence in Financial Statement Audits and Reviews" and the Code of Ethics for Certified Public Accountants in China, we are independent of Gangdi Technology and have fulfilled our other ethical responsibilities. We adhered to the independence requirements for auditing public interest entities during the audit. We believe that the audit evidence we obtained is sufficient and appropriate to provide a basis for our audit opinion.