Securities Code: 002432 Securities Abbreviation: Jiuan Medical Announcement Number: 2026-022 Tianjin Jiuan Medical Electronic Co., Ltd. Report on the Performance Evaluation of the 2025 Accountant Firm and the Audit Committee's Fulfillment of Supervisory Duties The Company and all members of the Board of Directors guarantee that the information disclosed is true, accurate, and complete, and that there are no false records, misleading statements, or major omissions. In accordance with the "Company Law of the People's Republic of China," the "Securities Law of the People's Republic of China," the "Corporate Governance Guidelines for Listed Companies," the "Administrative Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies," the "Shenzhen Stock Exchange Listing Company Self-Regulatory Guidelines No. 1 - Normative Operation of Main Board Listed Companies," and the "Articles of Association," the Audit Committee of Tianjin Jiuan Medical Electronic Co., Ltd. (hereinafter referred to as the "Company") has diligently performed its duties and fulfilled its responsibilities. The Audit Committee's evaluation of the accounting firm's performance in 2025 and its fulfillment of supervisory duties are hereby reported as follows: I. Basic Information of the 2025 Annual Audit Accountant Firm (I) Basic Information of the Accountant Firm (II) Firm Name: Rongcheng Certified Public Accountants (Special General Partnership) (III) Date of Establishment: August 1988 (Restructured into a special general partnership on December 10, 2013) (IV) Organizational Form: Special General Partnership (V) Registered Address: Floors 1001-1 to 1001-26, Building 1, No. 22 Fuchengmenwai Street, Xicheng District, Beijing (VI) Managing Partner: Liu Wei (VII) Number of Partners as of December 31, 2025: 233 (VIII) Number of Certified Public Accountants as of December 31, 2025: 1,507, of which 856 have signed securities service audit reports. (IX) Procedures for Appointing the Accountant Firm On November 28, 2025, the 29th meeting of the Sixth Board of Directors and the 23rd meeting of the Sixth Supervisory Board of the Company deliberated and approved the "Proposal on Re-appointing the 2025 Audit Firm." On December 15, 2025, the Company held its Fourth Extraordinary General Meeting of Shareholders in 2025, which deliberated and approved the "Proposal on Re-appointing the 2025 Audit Firm."
II. Performance of the 2025 Annual Audit Accountant Firm In accordance with the "Audit Engagement Letter" and the "Chinese Certified Public Accountants Audit Standards" and other professional norms, combined with the Company's 2025 annual report work arrangements, Rongcheng Certified Public Accountants audited the Company's 2025 financial statements and the effectiveness of its internal controls as of December 31, 2025. The firm also audited the Company's 2025 fundraising and its use, and the occupation of funds by the controlling shareholder and other related parties, issuing special reports. Audit Opinion: Rongcheng Certified Public Accountants believes that the Company's financial statements are prepared in all material respects in accordance with the requirements of the Accounting Standards for Business Enterprises, and fairly reflect the Company's consolidated and Company financial position as of December 31, 2025, and its consolidated and Company operating results and cash flows for 2025. The firm issued a standard unqualified audit report on the financial statements. Rongcheng Certified Public Accountants believes that the Company has maintained effective internal controls in all material respects in accordance with the "Basic Norms for Enterprise Internal Control" and relevant regulations, and issued a standard unqualified internal control audit report. During the audit process, Rongcheng Certified Public Accountants communicated with the Company's management and governance layers regarding the independence of the accounting firm and relevant audit personnel, the composition of the audit team, the audit plan, risk assessment, and the methods for testing and evaluating risks and fraud, as well as key audit areas and audit adjustments.