002300SZSE

Report on the Evaluation of the Performance of the Accounting Firm in 2025

Sun Cable Co., Ltd.·

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This report evaluates the performance of Huaxing Certified Public Accountants (Special General Partnership) as the company's auditor for 2025. The evaluation covers the firm's basic information, professional conduct, appointment procedures, and quality management. The company concluded that Huaxing possesses the necessary qualifications and experience to conduct financial statement and internal control audits, meeting the company's requirements for independence and information security.

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Fujian Nanping Taiyang Cable Co., Ltd.

Report on the Evaluation of the Performance of the Accounting Firm in 2025

Fujian Nanping Taiyang Cable Co., Ltd. (hereinafter referred to as the "Company") has engaged Huaxing Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Huaxing Certified Public Accountants") as the Company's auditor for financial reports and internal controls for 2025. In accordance with the "Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies" promulgated by the Ministry of Finance, the State-owned Assets Supervision and Administration Commission, and the China Securities Regulatory Commission, the Company has evaluated the performance of Huaxing Certified Public Accountants during the 2025 audit process. The details are as follows:

I. Basic Information of the Accounting Firm

The predecessor of Huaxing Certified Public Accountants was Fujian Huaxing Certified Public Accountants, founded in 1981 and affiliated with the Fujian Provincial Department of Finance. In December 1998, it was decoupled from its former supervisory unit, the Fujian Provincial Department of Finance, and restructured into Fujian Huaxing Certified Public Accountants Co., Ltd. In January 2009, it was renamed Fujian Huaxing Certified Public Accountants Co., Ltd. In December 2013, it was converted into Fujian Huaxing Certified Public Accountants (Special General Partnership). In July 2019, it was renamed Huaxing Certified Public Accountants (Special General Partnership).

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Report on the Evaluation of the Performance of the Accounting Firm in 2025 — Sun Cable Co., Ltd. | SZSE Releases