Assessment of the Auditor's Performance in 2025 and Report on the Audit Committee's Fulfillment of Supervisory Duties

West Region Tourism Development Co., Ltd.

Assessment of the Auditor's Performance in 2025 and Report on the Audit Committee's Fulfillment of Supervisory Duties

West Region Tourism Development Co., Ltd. (hereinafter referred to as the "Company") engaged Daixin Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Daixin" or "Daixin Accounting Firm") as the auditor for the Company's 2025 financial reports and internal control audit. In accordance with the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Corporate Governance Guidelines for Listed Companies," "Measures for the Selection and Appointment of Accounting Firms by State-owned Enterprises and Listed Companies," "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 2 - Normative Operation of GEM Listed Companies," and the "Company Articles of Association," etc., the performance of Daixin during the 2025 audit process was assessed. Based on the assessment, the Board of Directors believes that Daixin possesses compliant and effective qualifications, can maintain independence, acts diligently and responsibly, and expresses a fair opinion. The specific details are as follows:

I. Basic Information of Daixin