002400SZSE

Report on the Performance Evaluation of the Accounting Firm for 2025

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This report evaluates the performance of the accounting firm for 2025. The firm was re-appointed to maintain audit continuity. The audit concluded with an unqualified opinion, confirming the financial statements are fairly presented and internal controls are effective. The company considers the firm's work to be objective, professional, and timely.

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Guangdong Advertising Group Co., Ltd.

Report on the Performance Evaluation of the Accounting Firm for 2025

In accordance with the "Company Law," "Securities Law," "Administrative Measures for the Selection of Accounting Firms for State-owned Enterprises and Listed Companies," "Shenzhen Stock Exchange Listed Company Self-regulatory Supervision Guidelines No. 1 - Normative Operation of the Main Board Listed Companies," and the "Articles of Association," the performance evaluation of the accounting firm for 2025 by Guangdong Advertising Group Co., Ltd. (hereinafter referred to as the "Company") is hereby reported as follows:

I. Basic Information of the Accounting Firm for the 2025 Annual Audit

(I) Basic Information of the Accounting Firm

  1. Firm Name: Ernst & Young Hua Ming (Special General Partnership)
  2. Date of Establishment: September 2, 1992
  3. Organizational Form: Special General Partnership
  4. Registered Address: Rooms 01-12, 17th Floor, EY Tower, Oriental Plaza, 1 Chang'an East Avenue, Dongcheng District, Beijing.
  5. Managing Partner: Mao Anning
  6. As of December 31, 2025, the firm has 249 partners and over 1700 certified public accountants, including over 1500 practicing CPAs with experience in securities-related business services, and over 550 CPAs who have signed audit reports for securities services.
  7. In 2024, the audited total revenue was RMB 5.71 billion, audit service revenue was RMB 5.457 billion, and securities service revenue was RMB 2.369 billion.
  8. In 2024, the firm served 155 A-share listed companies as annual report audit clients, mainly in industries such as manufacturing, finance, wholesale and retail, mining, and information transmission, software, and information technology services, with total audit fees of RMB 1.189 billion. The firm audited 4 listed companies in the same industry as the Company.

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