公告日期：2026-04-24

Auditor's Report

SCPAR (2026) No. 6997
Date: April 22, 2026
To the Shareholders of Shandong Zhonglu Oceanic Fisheries Co., Ltd:

I. Opinion

We have audited the financial statements of Shandong Zhonglu Oceanic Fisheries Co., Ltd
(hereafter referred to as “the Company”), which comprise the consolidated and the
Company's balance sheets as at December 31, 2025, the consolidated and the Company's
statements of income, the consolidated and the Company's statements of cash flows and the
consolidated and the Company's statements of changes in equity for the year then ended,
and notes to the financial statements.

In our opinion, the accompanying financial statements give a true and fair view of the
financial position of the Company as at December 31, 2025, and of its financial
performance and cash flows for the year then ended in accordance with Accounting
Standards for Business Enterprises.
II. Basis for Opinion

We conducted our audit in accordance with Chinese Certified Public Accountants Auditing
Standards. Our responsibilities under those standards are further described in the Auditor’s
Responsibilities for the Audit of the Financial Statements section of our report. We are
independent of the Company in accordance with the Code of Ethics for Chinese Certified
Public Accountants and have fulfilled our other ethical responsibilities in accordance with
the Code.

We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinion.

III. Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most
significance in our audit of the financial statements of the current period. These matters
were addressed in the context of our audit of the financial statements as a whole, and in
forming our opinion thereon, and we do not provide a ……
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