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China Construction Western Construction Co., Ltd. 2025 Annual Report on the Performance of the Accounting Firm

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This report assesses the performance of Lixin Certified Public Accountants in fulfilling its duties as the company's auditor for the 2025 fiscal year. Lixin met all qualification requirements and followed established procedures for appointment. The firm demonstrated diligence, independence, and professional competence throughout the audit, successfully completing the financial and internal control audits on time and issuing an appropriate audit report.

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China Construction Western Construction Co., Ltd. 2025 Annual Report on the Performance of the Accounting Firm

China Construction Western Construction Co., Ltd. (hereinafter referred to as the "Company") engaged Lixin Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Lixin") as the Company's 2025 annual financial report audit institution and internal control audit institution. In accordance with the "Administrative Measures for the Selection and Engagement of Accounting Firms by State-owned Enterprises and Listed Companies," the Company assessed Lixin's performance in 2025. The specific situation is as follows:

I. Qualification Conditions

Lixin Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Lixin"), founded in Shanghai in 1927, was re-established in 1986, and became the first special general partnership accounting firm in the country to complete its restructuring in 2010. Its registered address is in Shanghai, and its chief partner is Mr. Zhu Jiandi. As of the end of 2025, Lixin had 300 partners, 2,523 practicing certified public accountants, including 802 practicing certified public accountants with experience in securities-related business services. Lixin's business income in 2025 (unaudited) was RMB 5.00 billion, of which audit business income was RMB 3.672 billion and securities business income was RMB 1.505 billion.

II. Procedures for Appointing the Accounting Firm

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