002392SZSE

Audit Committee's Report on the Performance of Supervisory Duties over the Accounting Firm for 2025

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The Audit Committee of Beijing Lier High Temperature Materials Co., Ltd. reports on its supervision of Daxin Certified Public Accountants for 2025. The committee reviewed Daxin's qualifications, performance, and independence, finding them satisfactory. Daxin's audit of the 2025 financial statements and internal controls was deemed fair and compliant. The committee recommends re-appointment.

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Beijing Lier High Temperature Materials Co., Ltd.

Report on the Audit Committee's Performance of Supervisory Duties over the Accounting Firm for 2025

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," "Measures for the Selection and Appointment of Accounting Firms by State-owned Enterprises and Listed Companies," "Shenzhen Stock Exchange Main Board Listed Company Self-Regulatory Management Guide No. 1 – Normative Operation of Main Board Listed Companies," and the "Articles of Association," Beijing Lier High Temperature Materials Co., Ltd. (hereinafter referred to as the "Company") Audit Committee has diligently performed its duties. The following is a report on the Audit Committee's supervision of Daxin Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Daxin") for the year 2025:

I. Basic Information and Appointment of the 2025 Audit Institution

(I) Basic Information of the Accounting Firm

  1. Basic Information Daxin Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Daxin") was established in 1985 and restructured into a special general partnership in March 2012. Its headquarters are located in Beijing, with its registered address at Floor 22, Building 2206, Zhichun Road, Haidian District, Beijing. Daxin has 33 branches nationwide and a branch in Hong Kong. In 2017, it initiated the Daxin International Accounting Network, which currently has 38 network member firms in countries including the United States, Canada, Australia, Germany, France, the United Kingdom, and Singapore. Daxin is one of the earliest accounting firms in China to engage in securities service business, was among the first to obtain H-share enterprise audit qualifications, and has nearly 30 years of experience in securities business.

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