002832SZSE

Report of the Audit Committee on the Performance of Supervisory Duties for the Accountant Firm in 2025

BIEM.L.FDLKK Garment Co., Ltd.··2 pages

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The Audit Committee of the Board of Directors reports on its supervisory duties for the accounting firm in 2025. It reviewed the firm's qualifications and capabilities, conducted pre-audit and ongoing communication, and evaluated the firm's performance. The committee concluded that the firm is qualified and performed its duties professionally and on time.

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Report of the Audit Committee on the Performance of Supervisory Duties for the Accountant Firm in 2025

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," "Administrative Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies," and the "Articles of Association" and "Work Rules of the Board of Directors' Audit Committee" of Bisenfen Apparel Co., Ltd. (hereinafter referred to as the "Company"), the Board of Directors' Audit Committee, adhering to the principle of diligence and responsibility, has conscientiously performed its duties. The following is a report on the Audit Committee's performance of supervisory duties for the accounting firm in 2025:

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

(I) Basic Information of the Accounting Firm

Huaxing Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Huaxing CPA") was formerly known as Fujian Huaxing Certified Public Accountants, established in 1981, and was affiliated with the Fujian Provincial Department of Finance. In December 1998, it was separated from its former supervising unit, the Fujian Provincial Department of Finance, and restructured into Fujian Huaxing Certified Public Accountants Co., Ltd. In January 2009, it was renamed Fujian Huaxing Certified Public Accountants Co., Ltd. In December 2013, it was restructured into Fujian Huaxing Certified Public Accountants (Special General Partnership). In July 2019, it was renamed Huaxing Certified Public Accountants (Special General Partnership).

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