Company: XCH
Filing Date: 2025-12-19
Form Type: F-3
Source: 0001193125-25-325891
Chunk: 49

Company: XCHG Ltd
Filing Date: 2025-12-19
Form: F-3
Chunk 49
---
 be passed upon for us by Maples and Calder (Hong Kong) LLP. Morrison & Foerster LLP may rely upon Maples and Calder (Hong Kong) LLP with respect to matters governed by Cayman Islands law.

### EXPERTS
The consolidated financial statements as of and for the year ended December 31, 2024 are incorporated in this prospectus by reference to our Annual Report on Form 20-F for the year ended December 31, 2024 and have been so incorporated in reliance on the report of Marcum Asia CPAs LLP, an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting. The registered business address of Marcum Asia CPAs LLP is 7 Penn Plaza, Suite 830, New York, NY 10001.

The consolidated financial statements of XCHG Limited as of December 31, 2023 and for the years ended December 31, 2022 and 2023, have been incorporated by reference herein in reliance upon the report of KPMG Huazhen LLP, independent registered public accounting firm, incorporated by reference herein, and upon the authority of said firm as experts in accounting and auditing.

The audit report covering the December 31, 2023 consolidated financial statements contains an explanatory paragraph that states that the redeemable preferred shareholders have rights to request the company to redeem all of the redeemable preference shares if the company has not consummated a qualified initial public offering or qualified share sale by September 30, 2024, that raise substantial doubt about its ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of that uncertainty.

The office of KPMG Huazhen LLP is located at 8th Floor, KPMG Tower, Oriental Plaza, No.1 East Chang An Avenue, Beijing, the People’s Republic of China.

<div align='center'>30

ENFORCEABILITY OF CIVIL LIABILITIES</div>

Cayman Islands

We were incorporated in the Cayman Islands in order to enjoy the following benefits:

political and economic stability;

an effective judicial system;

a favorable tax system;

the absence of exchange control or currency restrictions; and

the availability of professional and support services.

However, certain disadvantages accompany incorporation in the Cayman Islands. These disadvantages include, but are not limited to, the following:

the Cayman Islands has a less developed body of securities laws as compared to the United States and these securities laws provide significantly