公告日期：2026-03-28

Financial Statements

I. Audit report

Type of audit opinion Standard and unqualified opinion

Signing date of the audit report March 27, 2026

Name of audit institution Grant Thornton Zhitong Certified Public Accountants LLP

Audit report No. ZTSZ(2026)No. 441A004386

Name of certified public accountant ZHAO Juanjuan, ZHOU Yilan

Main Body of the Audit Report

ZTSZ (2026) No. 441A004386

To all shareholders of Shenzhen Properties & Resources Development (Group) Ltd.:

I. Audit opinions

We have audited the financial statements of Shenzhen Properties & Resources Development (Group)
Ltd. (hereinafter referred to as the "SZPRD"), including the consolidated and the Company's balance
sheet as at December 31, 2025, the consolidated and the Company's income statement, the
consolidated and the Company's statement of cash flows, the consolidated and the Company's
statement of changes in shareholders' equity and related notes to the financial statements for the year
then ended.

In our opinion, the attached financial statements are prepared, in all material respects, in accordance
with the Accounting Standards for Business Enterprises, and fairly present the consolidated and the
Company's financial position of SZPRD as at December 31, 2025 and the consolidated and the
Company's operating results and cash flows for the year then ended.

II. Basis for the audit opinion

We have conducted our audit in accordance with the Chinese Auditing Standards for Certified
Public Accountants. Our responsibilities under these standards are further described in the
"Certified Public Accountant's Responsibilities for the Audit of Financial Statements" section of the
audit report. In accordance with the Code of Ethics for Chinese Certified Public Accountants and
the Independenc……
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