Audit Committee Report on the Supervision of the 2025 Annual Audit Accountant Firm

Fujian Xingyun Electronics Co., Ltd. Board of Directors Audit Committee Report on the Supervision of the 2025 Annual Audit Accountant Firm

Fujian Xingyun Electronics Co., Ltd. (hereinafter referred to as the Company) hereby reports on the supervision of the 2025 annual audit accountant firm by the Audit Committee of the Board of Directors.

Fujian Xingyun Electronics Co., Ltd. (hereinafter referred to as the Company or this Company) has appointed Zhitong Certified Public Accountants (Special General Partnership) (hereinafter referred to as Zhitong Firm) as the Company's 2025 annual audit institution. 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," "Shenzhen Stock Exchange Listed Company Self-regulatory Supervision Guidelines No. 2 - Normative Operation of GEM Listed Companies," and other relevant laws, regulations, rules, and normative documents, the Company's Audit Committee (hereinafter referred to as the Audit Committee) has evaluated Zhitong Firm's performance in its 2025 audit. The report of the Audit Committee on the supervision of the accountant firm's 2025 performance is as follows:

I. Basic Information of the 2025 Annual Audit Accountant Firm

(I) Basic Information of the Accountant Firm