Xinjiang Beixin Road & Bridge Group Co., Ltd. Special Review Report on Deductions from Operating Revenue for 2025 Xihui Shen Zi (2026) No. 2736
To all shareholders of Xinjiang Beixin Road & Bridge Group Co., Ltd.:
We were engaged to perform a special review of the "2025 Operating Revenue Deduction Table" (hereinafter referred to as the "Deduction Table") prepared by Xinjiang Beixin Road & Bridge Group Co., Ltd. (hereinafter referred to as "your company") in accordance with the "Shenzhen Stock Exchange Listed Company Self-Regulatory Guidelines No. 1 - Business Handling," based on our audit of your company's 2025 financial statements.
It is the responsibility of your company's management to prepare and disclose the Deduction Table truthfully, legally, and completely. Our responsibility is to express a review opinion on the Deduction Table based on the performance of the review work.
We conducted the review in accordance with the relevant requirements of the Chinese Certified Public Accountants' Auditing Standards. Chinese Certified Public Accountants' Auditing Standards require us to comply with the Code of Professional Ethics for Chinese Certified Public Accountants, plan and execute the review work to obtain reasonable assurance about whether the Deduction Table is free from material misstatement. During the review process, we performed procedures including examining accounting records and recalculating relevant item amounts, which we considered necessary. We believe that our review work provides a reasonable basis for expressing our review opinion.