300765SZSE

Audit Committee Report on the Performance Evaluation of the Accounting Firm for 2025 and Fulfillment of Supervisory Responsibilities

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The Audit Committee of the Board of Directors reports on its evaluation of Deloitte Hua Yong's performance as the company's auditor for 2025. The committee reviewed Deloitte Hua Yong's qualifications, independence, and work quality, concluding that they fulfilled their supervisory duties and provided high-quality audit services. The audit report was standard and unqualified.

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The Board of Directors' Audit Committee's Report on the Evaluation of the Accounting Firm's Performance for 2025 and Fulfillment of Supervisory Responsibilities

In accordance with the "Company Law of the People's Republic of China," the "Securities Law of the People's Republic of China," the "Shenzhen Stock Exchange Listing Rules No. 2 - Norms for the Operation of GEM Listed Companies," and the "Articles of Association of Shiyao Innovation Pharmaceutical Co., Ltd.," the Audit Committee of the Board of Directors, with diligence and responsibility, has conscientiously performed its duties. The following is a report on the Board of Directors' evaluation of the accounting firm's performance for 2025 and the Audit Committee's fulfillment of its supervisory responsibilities:

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

(I) Basic Information of the Accounting Firm

The predecessor of Deloitte Hua Yong was Shanghai Jiangda Deloitte Accounting Firm Co., Ltd., established in February 1993. It was renamed Deloitte Hua Yong Accounting Firm Co., Ltd. in 2002 and transformed into a special general partnership approved by the Ministry of Finance and other departments in September 2012. Deloitte Hua Yong's registered address is 30th Floor, 222 Yan'an East Road, Huangpu District, Shanghai.

Deloitte Hua Yong holds a practicing certificate for accounting firms approved by the Ministry of Finance and is authorized by the Ministry of Finance and the China Securities Regulatory Commission to engage in the audit of H-share companies. Deloitte Hua Yong has completed the filing for engaging in securities service business in accordance with the "Measures for the Administration of Filing for Accounting Firms Engaging in Securities Service Business" and other relevant documents issued by the Ministry of Finance and the China Securities Regulatory Commission. Deloitte Hua Yong has been engaged in securities and futures-related services for over twenty years and possesses extensive experience in securities services. As of the end of 2025, the firm had 214 partners, 6,133 employees, and 1,161 certified public accountants, of whom over 270 have signed audit reports for securities service businesses.

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