Xigema CPAs (Special General Partnership)
Xihui Shen Zi (2026) No. 2448
Assurance Report on the Annual Deposit and Actual Use of Raised Funds
To all shareholders of Xinjiang Beixin Road & Bridge Group Co., Ltd.:
We have been engaged to perform assurance work on the "Special Report on the Deposit, Management, and Use of Raised Funds for 2025" (hereinafter referred to as the "Special Report") of Xinjiang Beixin Road & Bridge Group Co., Ltd. (hereinafter referred to as the "Company") as of December 31, 2025.
I. Responsibilities of the Board of Directors
In accordance with the "Supervision Regulations for Raised Funds of Listed Companies" issued by the China Securities Regulatory Commission and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guidelines No. 1 - Normative Operation of Main Board Listed Companies" issued by the Shenzhen Stock Exchange, the Company's Board of Directors is responsible for preparing the Special Report and ensuring that its content is true, accurate, and complete, and that it does not contain any false records, misleading statements, or material omissions.
II. Responsibilities of the Certified Public Accountants
Our responsibility is to express an assurance opinion on the Special Report based on our assurance work. We performed the assurance work in accordance with the "Other Assurance Services Practice Standards No. 3101 - Assurance Engagements Other Than Audits or Reviews of Historical Financial Information" of the Chinese Institute of Certified Public Accountants. This standard requires us to comply with the Code of Professional Ethics for Chinese Certified Public Accountants, and to plan and perform the assurance engagement to obtain reasonable assurance about whether the Special Report is free from material misstatement. In the course of performing the assurance engagement, we performed procedures that we considered necessary, such as examining accounting records and recalculating relevant amounts. We believe that our assurance work provides a reasonable basis for our assurance opinion.