300885SZSE

Report of the Board of Directors' Audit Committee on the Performance of the Accounting Firm in 2025 and Fulfillment of Supervisory Responsibilities

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The Audit Committee of Yangzhou Haichang New Material Co., Ltd. reports on its 2025 performance evaluation of the accounting firm, Zhongxinghua Certified Public Accountants (Special General Partnership). The committee found the firm qualified and professional, fulfilling its supervisory duties by reviewing qualifications, conducting communication, and approving the firm's reappointment. The firm's audit work was deemed objective, timely, and compliant.

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Yangzhou Haichang New Material Co., Ltd.

Report of the Board of Directors' Audit Committee on the Performance of the Accounting Firm in 2025 and Fulfillment of Supervisory Responsibilities

In accordance with the "Company Law," "Securities Law," "Guidelines on Corporate Governance for Listed Companies," "Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies," "Shenzhen Stock Exchange Listed Company Self-Regulatory Guidelines No. 2 - Norms for Operation of GEM Listed Companies," and the "Articles of Association" of Yangzhou Haichang New Material Co., Ltd. (hereinafter referred to as the "Company"), the Audit Committee of the Board of Directors has conscientiously performed its duties with diligence and responsibility. The performance of the accounting firm in 2025 and the fulfillment of supervisory responsibilities by the Audit Committee are hereby reported as follows:

I. Basic Information of the Accounting Firm

Zhongxinghua Certified Public Accountants was established in 1993 and was approved by the State Administration for Industry and Commerce in 2000, restructuring into "Zhongxinghua Certified Public Accountants Co., Ltd." In 2009, it merged with Jiangsu Fuhua Certified Public Accountants and was renamed "Zhongxinghua Fuhua Certified Public Accountants Co., Ltd." In 2013, the company underwent a partnership system reform, and the firm's name after the reform became "Zhongxinghua Certified Public Accountants (Special General Partnership)." The registered address is 20th Floor, South Building, Building 1, Courtyard 20, Lize Road, Fengtai District, Beijing. The chief partner is Li Zunong, and the managing partners are Li Zunong and Qiao Jiuhua. As of the end of 2025, the firm had 212 partners, 1084 certified public accountants, and 532 certified public accountants who signed securities service audit reports.

II. Performance of the Accounting Firm in the 2025 Annual Audit

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