002403SZSE

Assessment Report on the Performance of the Accounting Firm in 2025 and the Audit Committee's Fulfillment of Supervisory Duties

Aishida Co., Ltd.·

✨ AI Summary

This report assesses the performance of Lixin Certified Public Accountants in 2025 and the Audit Committee's oversight. Lixin's qualifications, independence, and professional capabilities are deemed sufficient. The committee engaged with Lixin throughout the audit process, ensuring timely and accurate reporting. Lixin's audit was conducted in accordance with professional standards, resulting in a standard unqualified opinion.

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Aisida Co., Ltd.

Report on the Assessment of the Accounting Firm's Performance in 2025 and the Audit Committee's Fulfillment of Supervisory Duties

In accordance with the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Guidelines on Corporate Governance for Listed Companies," "Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies," "Shenzhen Stock Exchange Main Board Listed Company Self-Regulatory Management Guide No. 1 - Standardized Operation of Main Board Listed Companies," and the "Articles of Association," among other regulations and requirements, the Board of Directors' Audit Committee has diligently performed its duties with integrity and responsibility. The following is a report on the Board of Directors' assessment of Lixin Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Lixin" or "Lixin Certified Public Accountants") for its performance in 2025 and the Audit Committee's fulfillment of its supervisory duties:

I. Basic Information of the Accounting Firm

(I) Organizational Information

  1. Basic Information Lixin Certified Public Accountants was founded by Dr. Pan Xulun, a distinguished figure in Chinese accounting, in Shanghai in 1927. It was re-established in 1986 and became the first special general partnership accounting firm in China to complete its restructuring in 2010. Its registered address is in Shanghai, and its chief partner is Mr. Zhu Jiandi. Lixin is a member of the international accounting network BDO. It has long been engaged in securities services and held securities and futures business licenses before the implementation of the new Securities Law. It possesses H-share audit qualifications and is registered with the Public Company Accounting Oversight Board (PCAOB) in the United States.

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