002842SZSE

Report of the Board Audit Committee on the Evaluation of the Accounting Firm's Performance for 2025

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The Board Audit Committee of Guangdong Xianglu Tungsten Industry Co., Ltd. evaluated the performance of the accounting firm for the 2025 fiscal year. The firm, Guangdong Sinong Accounting Firm, was reappointed for one year, with a focus on compliance and independence. The audit concluded that the financial statements fairly represented the company's financial position, leading to a standard unqualified audit report.

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Report of the Board Audit Committee on the Evaluation of the Accounting Firm's Performance for 2025

Guangdong Xianglu Tungsten Industry Co., Ltd. (hereinafter referred to as "the Company") Board Audit Committee, 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," "Management Measures for the Appointment of Accounting Firms by State-owned Enterprises and Listed Companies," "Self-Regulatory Guidelines No. 1 for Listed Companies on the Shenzhen Stock Exchange - Standard Operations for Main Board Listed Companies," and other laws, regulations, and normative documents, as well as the "Articles of Association" and "Rules of Procedure for Special Committee Meetings of the Board," has diligently fulfilled its responsibilities. The Audit Committee hereby reports on the evaluation of the accounting firm's performance for the 2025 fiscal year and its supervisory responsibilities as follows:

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

  1. Basic Information of the Accounting Firm
    • Firm Name: Guangdong Sinong Accounting Firm (Special General Partnership)
    • Establishment Date: November 25, 2020
    • Organizational Form: Partnership (Special General Partnership)
    • Unified Social Credit Code: 91440101MA9W0YP8X3
    • Registered Address: Room 704-2, No. 6 Xingsha Road, Nansha District, Guangzhou, Guangdong Province
    • Executing Partner (Chief Partner): Ji Zhengxiong
    • As of December 31, 2025, Sinong Accounting Firm had 436 employees, 36 partners, 176 certified public accountants, and 92 certified public accountants who had signed audit reports for securities services.

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