Evaluation Report on the Performance of the Accounting Firm in 2025

Ruipu Biotechnology Co., Ltd.

Evaluation Report on the Performance of the Accounting Firm in 2025

Ruipu Biotechnology Co., Ltd. (hereinafter referred to as "the Company") has appointed Lixin Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Lixin") as the Company's 2025 audit institution. In accordance with the "Corporate Governance Guidelines for Listed Companies," "Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies," "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guide No. 2 - Standardized Operation of GEM Listed Companies," and other laws, regulations, and normative documents, the Company has evaluated Lixin's performance in 2025. After evaluation, the Company believes that Lixin's qualifications are compliant and effective, it maintained independence during its performance, acted diligently and responsibly, conducted its audit in a standardized and orderly manner, and issued an audit report that is objective, complete, clear, and timely. The specific situation is as follows:

I. Qualification Conditions

Lixin Certified Public Accountants (Special General Partnership) was founded in Shanghai in 1927 by Dr. Pan Xulun, a renowned Chinese accounting scholar. 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, has long been engaged in securities service business, held securities and futures business licenses before the implementation of the new Securities Law, possesses H-share audit qualifications, and is registered with the Public Company Accounting Oversight Board (PCAOB) in the United States.

As of the end of 2025, Lixin has 300 partners, 2,523 certified public accountants, and a total of 9,933 employees. Among them, 802 certified public accountants have signed audit reports for securities service business.

II. Practice Record

In the past three years, Lixin has had no criminal penalties, 7 administrative penalties, 42 supervisory measures, 6 self-regulatory measures, and 3 disciplinary actions due to its professional conduct, involving 151 employees.