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Evaluation Report on the Performance of the Accounting Firm for the Year 2025

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This report evaluates the performance of Guangdong Sinong Accounting Firm during the 2025 audit for Guangdong Southern New Media Co., Ltd. The firm, established in 2020, has 436 employees and 49 listed company clients. The evaluation indicates that the firm maintained high professional standards and effectively met the company's audit requirements.

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Guangdong Southern New Media Co., Ltd. Evaluation Report on the Performance of the Accounting Firm for the Year 2025

Guangdong Southern New Media Co., Ltd. (hereinafter referred to as "the Company") appointed Guangdong Sinong Accounting Firm (Special General Partnership) (hereinafter referred to as "Sinong Firm") as the auditing institution for the Company's financial report and internal control for the year 2025. In accordance with the "Management Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies" and other relevant regulations, the Company evaluated the performance of Sinong Firm during the 2025 audit process, with the details as follows:

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

(1) Firm Information

Sinong Firm was established on November 25, 2020, and on December 9 of the same year, it was approved by the Guangdong Provincial Department of Finance (Yue Cai Sui Han [2020] No. 27) and obtained the "Accounting Firm Practice Certificate." On December 31 of the same year, Sinong Firm was registered with the Ministry of Finance and the China Securities Regulatory Commission for engaging in securities services. The registered address of Sinong Firm is Room 704-2, No. 6 Xing Sha Road, Nansha Street, Nansha District, Guangzhou, Guangdong Province. As of December 31, 2025, Sinong Firm had 436 employees, 36 partners, and 176 certified public accountants, with 92 certified public accountants having signed audit reports for securities services. In 2025, Sinong Firm's total revenue was RMB 130.5751 million, of which audit service revenue was RMB 117.4014 million, and securities service revenue was RMB 67.7921 million. In 2025, Sinong Firm had 49 listed company audit clients, with a total audit fee of RMB 54.0717 million (excluding tax).

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