300568SZSE

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

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The Audit Committee of Shenzhen Xinyuan Material Technology Co., Ltd. evaluated the performance of the accounting firm for the 2025 fiscal year. The firm, Rongcheng CPA, was appointed on October 24, 2025, and conducted audits in compliance with relevant standards. The committee confirmed the firm's qualifications and independence, concluding that the audit reports accurately reflected the company's financial status and operational results.

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

According to the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Code of Corporate Governance for Listed Companies," "Management Measures for the Appointment of Accounting Firms by State-owned Enterprises and Listed Companies," "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange - Standardized Operations of GEM Listed Companies," and the "Articles of Association," the Audit Committee of Shenzhen Xinyuan Material Technology Co., Ltd. (hereinafter referred to as "the Company") has diligently fulfilled its responsibilities. The following is the report on the Audit Committee's evaluation of the performance of the accounting firm for the 2025 fiscal year.

1. Basic Information of the 2025 Annual Audit Accounting Firm

(1) Basic Information of the Accounting Firm

Rongcheng CPA (Special General Partnership) (hereinafter referred to as "Rongcheng CPA") was renamed from Huapu Tianjian CPA (Special General Partnership) and was initially established in August 1988. It was restructured into a special general partnership on December 10, 2013, and is one of the earliest accounting firms authorized to engage in securities services in China, with a long history in this field. Its registered address is 10th Floor, Building 1, No. 22 Fuchengmen Outer Street, Xicheng District, Beijing, with Liu Wei as the chief partner. As of December 31, 2025, Rongcheng CPA had 233 partners and 1,507 certified public accountants, of which 856 had signed audit reports for securities services.

(2) Procedures for Appointing the Accounting Firm

On October 24, 2025, the Company held the 20th meeting of the 6th Board of Directors, where the proposal to change the accounting firm was reviewed and approved, agreeing to appoint Rongcheng CPA as the Company's auditing institution for the 2025 fiscal year. This proposal was subsequently approved at the 6th extraordinary general meeting of shareholders held on November 11, 2025.

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