300990SZSE

Report of the Audit Committee of the Board of Directors on the Performance of Supervisory Duties by the Accounting Firm for the Year 2025

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The Audit Committee of the Board of Directors of Sanhe Tongfei Refrigeration Co., Ltd. reports on the supervision of the accounting firm Tianjian for the year 2025. The firm, with 250 partners and 2,363 certified public accountants, audited 756 listed companies. The committee confirms Tianjian's compliance with auditing standards and its effective internal controls, highlighting its professional integrity and investor protection capabilities.

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Report of the Audit Committee of the Board of Directors on the Performance of Supervisory Duties by the Accounting Firm for the Year 2025

Sanhe Tongfei Refrigeration Co., Ltd. (hereinafter referred to as "the Company") Audit Committee of the Board of Directors, in accordance with the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Code of Corporate Governance for Listed Companies," "Management Measures for the Appointment of Accounting Firms by State-owned Enterprises and Listed Companies," "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange - Standardized Operations of GEM Listed Companies," and other relevant laws, regulations, and the "Articles of Association" and "Implementation Rules of the Audit Committee of the Board of Directors," has diligently performed its supervisory duties over the annual audit work of the accounting firm. The relevant situation for the year 2025 is reported as follows:

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

(1) Basic Information

Tianjian Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Tianjian" or "Tianjian Accounting Firm") was established on July 18, 2011, with its registered address at No. 128, Xixi Road, Lingyin Street, Xihu District, Hangzhou, Zhejiang Province. The chief partner is Zhong Jianguo. As of December 31, 2025, Tianjian Accounting Firm has a total of 250 partners and 2,363 certified public accountants, of which 954 have signed audit reports for securities service businesses.

(2) Business Scale

The total audited revenue for 2024 was 2.969 billion yuan, with audit service revenue of 2.563 billion yuan and securities service revenue of 1.465 billion yuan. In 2024, the number of listed company audit clients was 756. The main industries of the audit clients include manufacturing, information transmission, software and information technology services, wholesale and retail, water conservancy, environmental and public facility management, electricity, heat, gas, and water production and supply, scientific research and technical services, agriculture, forestry, animal husbandry, fishery, culture, sports and entertainment, construction, real estate, leasing and business services, mining, finance, transportation, warehousing and postal services, comprehensive services, health and social work, etc. The audit fees for 2024 amounted to 735 million yuan, with 578 listed company audit clients in the same industry.

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