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

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This report evaluates the performance of the accounting firm for 2025 and the supervisory responsibilities of the Audit Committee. The firm, Crowe Horwath, has nearly 6,000 employees and generated revenue of 2.614 billion yuan in 2024. The Audit Committee confirmed the firm's qualifications and independence, and the audit report for 2025 was issued without reservations, reflecting the company's financial status accurately.

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

According to the Company Law of the People's Republic of China, the Securities Law of the People's Republic of China, the Management Measures for the Appointment of Accounting Firms by State-owned Enterprises and Listed Companies, and the Shenzhen Stock Exchange Self-Regulatory Guidelines No. 2 for the Standard Operation of GEM Listed Companies, as well as the company's articles of association and the Audit Committee's working rules, the Audit Committee of Guangdong Feinan Resource Utilization Co., Ltd. (hereinafter referred to as the "Company") has diligently fulfilled its duties. The following is a report on the evaluation of the accounting firm's performance for 2025 and the supervisory responsibilities of the Audit Committee.

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

  1. Basic Information of the Accounting Firm
    • Name: Crowe Horwath (Special General Partnership) (hereinafter referred to as "Crowe")
    • Establishment Date: 1981 [Business Registration: December 22, 2011]
    • Organizational Form: Special General Partnership
    • Registered Address: 5th Floor, Siter Plaza, No. 22 Jianguomenwai Avenue, Chaoyang District, Beijing
    • Chief Partner: Li Huiqi

As of the end of 2025, Crowe has nearly 6,000 employees, including 244 partners and 1,361 certified public accountants, with over 400 accountants having signed audit reports for securities services. In 2024, Crowe's business revenue was 2.614 billion yuan, with audit revenue of 2.103 billion yuan and securities business revenue of 482 million yuan. In 2024, Crowe audited 297 listed company clients, primarily in manufacturing, information transmission, software and IT services, wholesale and retail, power, heat, gas, and water supply, and transportation, warehousing, and postal services, with total fees of 386 million yuan; Crowe had one listed company audit client in the same industry.

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