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Evaluation Report on the Performance of the Accounting Firm for 2025 and the Audit Committee's Report on Supervision Responsibilities

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This report evaluates the performance of the accounting firm for 2025 and the audit committee's oversight responsibilities. The audit committee confirmed the reappointment of Zhongshun Zhonghuan as the auditor for the fiscal year. Key findings include the firm's independence, professional competence, and effective investor protection measures. The committee concluded that the firm maintained high standards of audit quality and professionalism throughout the audit process.

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AI Translation· azure_openai

Evaluation Report on the Performance of the Accounting Firm for 2025 and the Audit Committee's Report on Supervision Responsibilities

According to the provisions and requirements of the Company Law of the People's Republic of China, the Securities Law of the People's Republic of China, the Guidelines for the Governance of Listed Companies, the Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange, and the Articles of Association, the Audit Committee of Shenzhen Qiangrui Precision Technology Co., Ltd. (hereinafter referred to as "the Company") has diligently fulfilled its responsibilities. The following is the report on the evaluation of the accounting firm's performance for 2025 and the oversight responsibilities of the audit committee:

I. Qualification Conditions

(1) Basic Information of the Accounting Firm

Zhongshun Zhonghuan Accounting Firm (Special General Partnership) (hereinafter referred to as "Zhongshun Zhonghuan") was established on October 30, 1987, with its registered address at 17-18th Floor, Yangtze River Industry Building, No. 166 Zhongbei Road, Fruit Lake Street, Wuchang District, Wuhan, Hubei Province. The chief partner is Shi Wenxian. As of December 31, 2025, Zhongshun Zhonghuan has 237 partners and 1,306 registered accountants, of which 723 have signed audit reports for securities services. In 2024, the total number of listed company audit clients (including A and B shares) was 244, with total fees amounting to RMB 360 million. The industries of listed companies audited by Zhongshun Zhonghuan mainly include manufacturing, wholesale and retail, real estate, electricity, heat, gas, and water production and supply, agriculture, forestry, animal husbandry, fishery, information transmission, software and information technology services, mining, and culture, sports, and entertainment.

(2) Investor Protection Capability

Zhongshun Zhonghuan purchases professional liability insurance annually based on business revenue scale and supplements it with a professional risk fund. The cumulative compensation limit of the purchased professional insurance is RMB 800 million, which has not yet been used, and can cover civil liability for audit failures.

II. Professional Record

(1) Basic Information

The basic information of the project partner, signing registered accountants, and project quality control reviewers is as follows:

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