Non-recurring profit and loss assurance report

Longyan Excellence New Energy Co., Ltd

Rong Cheng Zhuan Zi [2024] No. 361Z0633

Rongcheng Certified Public Accountants (Special General Partnership)

Beijing, China

Table of Contents

Serial Number Content Page Number

1 Assurance report of non-recurring profit and loss

2 Statement of non-recurring profit and loss 1

Rongcheng Certified Public Accountants (Special General Partnership)

Head Office: No. Fuchengmenwai Street, Xicheng District, Beijing

About Longyan Excellence New Energy Co., Ltd. Foreign Economic and Trade Building Floor

Assurance report of non-recurring profit or loss

Rong Cheng Zhuan Zi [2024] No. 361Z0633

All shareholders of Longyan Excellence New Energy Co., Ltd.:

We have verified the attached Longyan Excellence New Energy Co., Ltd. (hereinafter referred to as Excellence New Energy Company)

Management's non-recurring gains and losses for January-October 2024, 2023, 2022 and 2021

List.

1. Limitation of the users and purpose of use of the report

This report is intended for the purpose of applying for the issuance of securities to a specific target under the simplified procedure

and shall not be used for any other purpose. We agree to apply for this report as a simplified application for Excellence New Energy Company

The documents necessary for the issuance of securities to specific targets shall be submitted together with other application materials.

2. Responsibilities of management

In accordance with the China Securities Regulatory Commission's "Explanatory Interpretation of Information Disclosure of Companies Offering Securities to the Public".

Announcement No. 1 - Extraordinary Profit and Loss (Revised in 2023) requires the preparation of a breakdown of non-recurring profit and loss

The statement is the responsibility of the management of Excellence New Energy, and this responsibility includes the content of the non-recurring profit and loss statement

True, accurate and complete, and free from false records, misleading statements or material omissions.

3. Responsibilities of certified public accountants

It is our responsibility to independently present an assurance conclusion for the above schedules prepared by the management of Excellence New Energy

Discuss.

Fourth, the work overview

We audit in accordance with the Chinese Certified Public Accountants Other Assurance Practice Standard No. 3101 - Historical Financial Information

or assurance engagements other than review". The Code requires us to plan and implement

to obtain reasonable assurance as to whether there is no material misstatement in the statement of non-recurring profit and loss. In the forensic also

In doing so, we implemented procedures that we deem necessary, including checking accounting records, recalculating, and so on. We phase

Our assurance work provides a reasonable basis for expressing opinions.

5. Verification conclusions

In our opinion, the above-mentioned statement of non-recurring profit and loss has been prepared in accordance with the provisions of the Explanatory Announcement No. 1 on Information Disclosure of Companies Offering Securities to the Public No. 1 - Extraordinary Profit and Loss (Revised in 2023) in all material respects.

Fair reflects the non-performance of Excellence New Energy Company from January to October 2024, 2023, 2022 and 2021

Recurring profit and loss.

(This page is the signed and stamped page of the report of Longyan Excellence New Energy Co., Ltd. Rongcheng Zhengzi [2024] No. 361Z0633.) ）

Rongcheng Certified Public Accountants Chinese Certified Public Accountants:

(Special General Partnership) Huang Yinqiang

Chinese Certified Public Accountants:

Guo Qingyi

Beijing, China Chinese Certified Public Accountants:

Ye Min

December 5, 2024