002323SZSE

Evaluation Report on the Performance of the Accounting Firm

*ST Yabo Co., Ltd.·

✨ AI Summary

This report evaluates the performance of United Trust & Qing Accounting Firm (Special General Partnership) for 2025. The firm's qualifications, professional competence, investor protection capabilities, and integrity are assessed. The report concludes that the firm meets the company's audit requirements, demonstrating independence, diligence, and professionalism in its audit work, and issuing a timely, objective, and complete audit report.

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Shandong Yabo Technology Co., Ltd.

Report on the Evaluation of the Performance of the Accounting Firm

In accordance with the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Corporate Governance Guidelines for Listed Companies," "Administrative Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies," "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guide No. 1 - Normative Operation of Main Board Listed Companies," and the "Articles of Association," this report outlines the company's evaluation of the performance of United Trust & Qing Accounting Firm (Special General Partnership) (hereinafter referred to as "United Trust & Qing") for the year 2025.

I. Basic Information of the Accounting Firm

(I) Institutional Information Enterprise Name: United Trust & Qing Accounting Firm (Special General Partnership) Date of Establishment: July 9, 2020 Registered Address: Unit 801, Block A, Qianhai Hongyuan Center, 5059 Tinghai Avenue, Nanshan Street, Shenzhen-Hong Kong Cooperation Zone, Shenzhen

Business Scope: Auditing of enterprise accounting statements and issuing audit reports; verifying enterprise capital and issuing capital verification reports; auditing services for enterprise mergers, demergers, and liquidations, and issuing relevant reports; auditing of annual financial statements for capital construction projects; accounting consulting, tax consulting, management consulting, accounting training; other businesses as permitted by laws and regulations. Business secretarial services. (Except for projects subject to approval according to law, business activities are carried out independently based on the business license.) Has it previously engaged in securities service business? Yes History: United Trust & Qing is a member firm of IAPA International, a global association of practicing accountants. Its predecessor was Qingdao Municipal Taxation Bureau's Zhenqing Accounting Firm, established in 1994. In 1999, it was restructured into Zhenqing Accounting Firm Co., Ltd. In 2017, it integrated the accounting resources of United Trust Tax Group and was renamed United Trust & Qing Accounting Firm Co., Ltd. In 2020, it was approved by the Ministry of Finance and the State Administration for Market Regulation to convert into a special general partnership accounting firm. Since 2004, it has been listed among the top 100 firms in China announced by the Ministry of Finance and the Chinese Institute of Certified Public Accountants, and has won multiple honorary titles such as "Advanced Accounting Firm" and "Advanced Party Organization of the Certified Public Accountant Industry." In 2020, it was included in the first batch of 46 accounting firms approved by the China Securities Regulatory Commission to engage in securities service business. As of December 31, 2025, the number of partners is 53, and the number of certified public accountants is 228.

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