002407SZSE

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

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The Audit Committee of Duofu Duofu New Materials Co., Ltd. evaluated the performance of the accounting firm, Polit-Zhiyuan (Shenzhen) Certified Public Accountants (Special General Partnership), for 2025. The committee found the firm qualified and competent, fulfilling its supervisory duties by reviewing the firm's qualifications, communication, and audit reports. The firm issued a standard unqualified audit report, confirming the company's financial statements and internal controls were presented fairly.

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Duofu Duofu New Materials Co., Ltd.

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

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 – Standardized Operation of Main Board Listed Companies," and the "Articles of Association" and "Work Rules of the Audit Committee" of Duofu Duofu New Materials Co., Ltd. (hereinafter referred to as the "Company"), the Audit Committee has diligently and responsibly performed its duties. The following is a report on the Audit Committee's evaluation of the accounting firm's performance in 2025 and the fulfillment of its supervisory responsibilities:

I. Basic Information of the 2025 Annual Audit Accounting Firm

(I) Basic Information of the Accounting Firm

Institution Name: Polit-Zhiyuan (Shenzhen) Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Polit-Zhiyuan") Date of Establishment: January 12, 2005 Organizational Form: Special General Partnership Registered Address: 11F, Guangdian Financial Center, Pengcheng Road, Xinsha Community, Lianhua Street, Futian District, Shenzhen Chief Partner: Li Jianwei As of December 31, 2025, Polit-Zhiyuan had 33 partners and 124 certified public accountants. Among them, 89 certified public accountants have signed audit reports for securities service businesses.

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