300653SZSE

Report on the Audit Committee's Supervision of the Accounting Firm's Responsibilities

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This report outlines the Audit Committee's oversight of Tianzhi International Accounting Firm's performance in auditing Yantai Zhenghai Biotechnology Co., Ltd. The firm was reappointed for the 2025 audit after a thorough evaluation of its qualifications and capabilities. The audit confirmed that the financial statements fairly represent the company's financial position and results for the year ending December 31, 2025.

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Report on the Audit Committee's Supervision of the Accounting Firm's Responsibilities

According to the Company Law, the Guidelines for the Governance of Listed Companies, the Management Measures for the Appointment of Accounting Firms by State-owned Enterprises and Listed Companies, the Self-Regulatory Guidelines for Listed Companies on the Shenzhen Stock Exchange No. 2 - Standard Operations for GEM Listed Companies, and the Articles of Association of Yantai Zhenghai Biotechnology Co., Ltd. (hereinafter referred to as "the Company"), the Audit Committee of the Board of Directors has diligently fulfilled its responsibilities. The following is the report on the Audit Committee's supervision of the accounting firm.

I. Basic Information of the Accounting Firm

Tianzhi International Accounting Firm (Special General Partnership) (hereinafter referred to as "Tianzhi International") was established in December 1988 and is headquartered in Beijing. Tianzhi International has obtained a practice certificate issued by the Beijing Municipal Finance Bureau and is one of the first firms in China qualified for securities and futures-related business. It is authorized to conduct audits for large state-owned enterprises, has financial audit qualifications, accounting judicial appraisal qualifications, and security qualifications for consulting services related to military and confidential matters. It is also registered with the PCAOB in the United States. Tianzhi International has been engaged in securities services for over twenty years. As of December 31, 2024, Tianzhi International has 90 partners and 1,097 registered accountants, with 399 registered accountants having signed audit reports for securities services.

II. Procedures for Appointing the Accounting Firm

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