Exhibit 99.2

ZHIBAO TECHNOLOGY INC.
UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS

(Amounts in Renminbi (“RMB”) and U.S. dollars (“US$”), except for share and per share data)

	As of June 30,			As of December 31,
	2023			2023			2023
	RMB			RMB			USD
ASSETS
Current Assets
Cash and cash equivalents		9,873,678			5,536,235			779,762
Restricted cash		4,999,974			103,954,158			14,641,637
Accounts receivable, net		77,750,249			83,367,397			11,742,052
Due from related parties		8,526,012			9,358,971			1,318,183
Deferred offering cost		4,223,769			6,009,101			846,364
Prepaid expenses and other current assets, net		8,332,330			11,549,777			1,626,752
Total Current Assets		113,706,012			219,775,639			30,954,750
Property and equipment, net		2,516			2,516			354
Intangible assets, net		2,183,677			1,596,592			224,875
Operating lease right of use assets		4,327,705			3,340,565			470,509
Restricted cash, noncurrent		5,000,000			5,000,000			704,235
Deferred tax assets		1,604,757			3,007,328			423,573
Other non-current assets		1,211,500			1,461,106			205,792
Total Non-Current Assets		14,330,155			14,408,107			2,029,338
Total Assets		128,036,167			234,183,746			32,984,088
LIABILITIES, AND SHAREHOLDERS’ EQUITY
Current Liabilities
Short-term borrowings		27,267,797			26,814,237			3,776,706
Accounts payable		31,436,527			44,671,491			6,291,848
Insurance premium payable		3,553,377			107,381,104			15,124,312
Income tax payable		28,343			28,146			3,964
Due to related parties		290,200			11,790,200			1,660,615
Operating lease liabilities, current		2,009,034			1,985,778			279,691
Accrued expenses and other liabilities		14,714,898			9,819,860			1,383,097
Subscription fees advanced from shareholders		15,000,000			15,000,000			2,112,706
Total Current Liabilities		94,300,176			217,490,816			30,632,939
Operating lease liabilities, noncurrent		2,273,154			1,333,518			187,822
Deferred tax liabilities		7,698			—			—
Total Liabilities		96,581,028			218,824,334			30,820,761
Commitments and contingencies
Shareholders’ Equity
Class A ordinary shares (par value $0.0001 per share, 450,000,000 shares authorized, 13,183,308 and 13,183,308 shares issued and outstanding as of June 30, 2023 and December 31, 2023, respectively)*		8,820			8,820			1,318
Class B ordinary shares (par value $0.0001 per share, 50,000,000 shares authorized, 16,816,692 and 16,816,692 shares issued and outstanding as of June 30, 2023 and December 31, 2023, respectively)*		12,204			12,204			1,682
Additional paid-in capital		168,973,780			168,973,780			23,799,418
Accumulated deficit		(137,544,783	)		(153,638,997	)		(21,639,599	)
Accumulated other comprehensive income		5,118			3,605			508
Total Shareholders’ Equity		31,455,139			15,359,412			2,163,327
Total Liabilities and Shareholders’ Equity		128,036,167			234,183,746			32,984,088

* The shares and per share information are presented on a retroactive basis to reflect the reorganization and reclassification of Class A and Class B ordinary shares.

ZHIBAO TECHNOLOGY INC.
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

(Amounts in Renminbi (“RMB”) and U.S. dollars (“US$”), except for share and per share data)

	For the Six Months Ended December 31,
	2022			2023			2023
	RMB			RMB			USD
Revenues		91,799,665			84,254,221			11,866,959
Cost of revenues		(58,724,886	)		(54,192,050	)		(7,632,791	)
Gross profit		33,074,779			30,062,171			4,234,168
Operating expenses
Selling and marketing expenses		(12,672,484	)		(20,993,374	)		(2,956,855	)
General and administrative expenses		(9,907,082	)		(10,153,441	)		(1,430,082	)
Research and development expenses		(4,001,576	)		(7,294,313	)		(1,027,382	)
Total operating expenses		(26,581,142	)		(38,441,128	)		(5,414,319	)
Income (loss) from operations		6,493,637			(8,378,957	)		(1,180,151	)
Interest expense, net		(549,856	)		(431,796	)		(60,817	)
Other income, net		295,648			127,399			17,944
Income (Loss) Before Income Taxes		6,239,429			(8,683,354	)		(1,223,024	)
Income tax benefits		2,672,359			137,354			19,346
Net Income (Loss)		8,911,788			(8,546,000	)		(1,203,678	)
Other comprehensive loss
Foreign currency translation adjustments		—			(1,513	)		(213	)
Comprehensive income (loss)		8,911,788			(8,547,513	)		(1,203,891	)
Weighted average number of ordinary share outstanding
Basic*		26,388,878			30,000,000			30,000,000
Diluted*		26,388,878			30,000,000			30,000,000
Earnings (loss) per share
Basic*		0.34			(0.28	)		(0.04	)
Diluted*		0.34			(0.28	)		(0.04	)

* The shares and per share information are presented on a retroactive basis to reflect the reorganization and reclassification of Class A and Class B ordinary shares.

2

ZHIBAO TECHNOLOGY INC.
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ (DEFICITS) EQUITY
FOR THE SIX MONTHS ENDED DECEMBER 31, 2022 and 2023
(Amounts in Renminbi (“RMB”) and U.S. dollars (“US$”), except for share and per share data)

	Class A Ordinary Shares				Class B Ordinary Shares				Additional Paid-in		Retained earnings (Accumulated			Accumulated Other Comprehensive
	Shares*		Amount*		Shares*		Amount*		Capital		Deficits)			Income			Total
	RMB				RMB				RMB		RMB			RMB			RMB
As of June 30, 2022		13,183,308		8,820		13,155,570		8,817		113,111,157		(94,446,003	)		—			18,682,791
Contribution from shareholders		—		—		—		—		600,000		—			—			600,000
Share based compensation		—		—		—		—		531,100		—			—			531,100
Net income		—		—		—		—		—		8,911,788			—			8,911,788
As of December 31, 2022		13,183,308		8,820		13,155,570		8,817		114,242,257		(85,534,215	)		—			28,725,679
As of June 30, 2023		13,183,308		8,820		16,816,692		12,204		168,973,780		(137,544,783	)		5,118			31,455,139
Adjustments due to the adoption of ASC 326		—		—		—		—		—		(7,548,214	)		—			(7,548,214	)
Net loss		—		—		—		—		—		(8,546,000	)		—			(8,546,000	)
Foreign exchange adjustments		—		—		—		—		—		—			(1,513	)		(1,513	)
As of December 31, 2023		13,183,308		8,820		16,816,692		12,204		168,973,780		(153,638,997	)		3,605			15,359,412

* The shares and per share information are presented on a retroactive basis to reflect the reorganization and reclassification of Class A and Class B ordinary shares.

3

ZHIBAO TECHNOLOGY INC.
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(Amounts in Renminbi (“RMB”) and U.S. dollars (“US$”))

	For the Six Months Ended December 31,
	2022			2023			2023
	RMB			RMB			USD
Cash Flows From Operating Activities:
Net cash provided by operating activities		205,695,961			85,607,856			12,057,615
Cash Flows From Investing Activities
Loans made to related parties		(15,500	)		—			—
Repayment of loans from related parties		15,983,000			—			—
Purchase of intangible assets		(1,238,938	)		(264,606	)		(37,269	)
Proceeds from disposal of property and equipment		10,520			—			—
Net cash provided by (used in) investing activities		14,739,082			(264,606	)		(37,269	)
Cash Flows From Financing Activities
Capital contribution from shareholders		600,000			—			—
Proceeds from short-term bank borrowings		12,100,000			25,000,000			3,521,176
Repayment of short-term bank borrowings		(12,432,203	)		(25,453,560	)		(3,585,059	)
Borrowings from related parties		—			26,500,000			3,732,447
Repayment of borrowings to related parties		(200,000	)		(15,000,000	)		(2,112,706	)
Payment of offering cost		(2,433,566	)		(1,771,436	)		(249,502	)
Net cash (used in) provided by financing activities		(2,365,769	)		9,275,004			1,306,356
Effect of exchange rate changes on cash and cash equivalents		—			(1,513	)		(213	)
Net increase in cash, cash equivalents and restricted cash		218,069,274			94,616,741			13,326,489
Cash, cash equivalents and restricted cash at beginning of the period		11,574,189			19,873,652			2,799,145
Cash, cash equivalents and restricted cash at end of the period		229,643,463			114,490,393			16,125,634

4

ZHIBAO TECHNOLOGY INC.
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS — (Continued)
(Amounts in Renminbi (“RMB”) and U.S. dollars (“US$”))

	For the Six Months Ended December 31,
	2022		2023		2023
	RMB		RMB		USD
Supplemental Cash Flow Information
Cash paid for interest expense		668,772		507,297		71,451
Cash paid for income tax		—		—		—
Non-cash Investing and Financing activities
Operating lease right-of-use assets obtained in exchange for operating lease liabilities		4,181,768		81,674		11,504
Settlement of due from related parties with due to related parties		459,800		—		—
Reconciliation of cash, cash equivalents and restricted cash to the consolidated balance sheets

	As of June 30,		As of December 31,
	2023		2023		2023
	RMB		RMB		USD
Cash and cash equivalents		9,873,678		5,536,235		779,762
Restricted cash		4,999,974		103,954,158		14,641,637
Restricted cash, noncurrent		5,000,000		5,000,000		704,235
		19,873,652		114,490,393		16,125,634

5