BDO CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS LLP
Report on Special Audit of Non-Operating Fund Occupation and Other Related Party Fund Transactions of China Construction Western Construction Co., Ltd.
To the Shareholders of China Construction Western Construction Co., Ltd.:
Certified Public Accountant Report [2026] No. ZK10038
We have audited the 2025 financial statements of China Construction Western Construction Co., Ltd. (hereinafter referred to as "Western Construction Company"), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements for the year ended December 31, 2025, the consolidated and parent company cash flow statements, the consolidated and parent company statements of changes in owners' equity, and the related notes to the financial statements. We issued an unqualified audit report with report number Certified Public Accountant Report [2026] No. ZK10025 on April 2, 2026.
The management of Western Construction Company has prepared the accompanying summary table of non-operating fund occupation and other related party fund transactions for the year 2025 (hereinafter referred to as the "Summary Table") in accordance with the "Supervision Guidelines for Listed Companies No. 8 - Supervision Requirements for Fund Transactions and External Guarantees of Listed Companies" (China Securities Regulatory Commission Announcement [2022] No. 26) and the relevant provisions of the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guidelines No. 1 - Business Handling."
It is the responsibility of the management of Western Construction Company to prepare the Summary Table and ensure its truthfulness, accuracy, and completeness. We have cross-checked the information contained in the Summary Table with the accounting materials audited during our audit of Western Construction Company's 2025 financial statements and the relevant disclosures in the audited financial statements. No material inconsistencies were found.
To better understand the non-operating fund occupation and other related party fund transactions of Western Construction Company in 2025, the Summary Table should be read in conjunction with the audited financial statements.
Special Report Page 1
China Construction Western Construction Co., Ltd. 2025 Summary of Non-Operating Fund Occupation and Other Related Party Fund Transactions
Unit: Ten Thousand Yuan