公告日期：2026-04-22

Auditor’s Report

Shenzhen Tellus Holding Co., Ltd.

For the year ended 31 December 2025

Grant Thornton Zhitong

Certified Public Accountants LLP

Content

Auditor’s Report 1-7

Consolidated and Company Balance Sheets 1-2

Consolidated and Company Income Statements 3

Consolidated and Company Cash Flow Statements 4

Consolidated Shareholders’ Statements of Changes in Equity 5-6

Company Shareholders’Statements of Changes in Equity 7-8

Notes to the Financial Statements 9-117

Auditor’s Report

GTCNSZ（2026）NO. 441A014372
To the Shareholders of Shenzhen Tellus Holding Co., Ltd.：

I. Audit opinion

We have audited the financial statements of Shenzhen Tellus Holding Co., Ltd.(hereinafter referred
to as "the Company"), including the consolidated and company balance sheets as at December 31,2025,
the consolidated and company income statements for the year 2025, the consolidated and company
cash flow statements, the consolidated and company shareholders equity changes statement and the
notes to the relevant financial statements.

We believe that the financial statements attached hereto have been prepared in all material
respects in accordance with the provisions of the Enterprise Accounting Standards and fairly reflect the
consolidated financial position of the Company as at December 31,2025 and the consolidated operating
results and cash flows of the Company for the year ended December 31,2025.

II. Basis for Opinion

We conducted the audit in accordance with the Chinese Certified Public Accountants Auditing
Standards. The section on "The Responsibility of Certified Public Accountants for the Audit of Financial
Statements" in the audit report further elaborates on our responsibilities under these……
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