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

固高科技 GOOGOLTECH Board of Directors' Audit Committee's Report on the Performance of the Accounting Firm in 2025 and Fulfillment of Supervisory Duties

Based on 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 of Accounting Firms by State-owned Enterprises and Listed Companies," and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guidelines No. 2 - Norms for the Operation of GEM Listed Companies," as well as other laws, regulations, normative documents, and the "Articles of Association of GIGABYTE Technology Co., Ltd." (hereinafter referred to as the "Articles of Association") and the "Working Rules of the Audit Committee of GIGABYTE Technology Co., Ltd." (hereinafter referred to as the "Working Rules"), this report outlines the Audit Committee's evaluation of the accounting firm's performance in 2025 and its fulfillment of supervisory duties, adhering to the principles of diligence, dedication, and conscientious performance.

11F

I. Basic Information of the Accounting Firm

(I) Basic Information of the Accounting Firm

1. Name: Zhidian Zhiyuan (Shenzhen) Certified Public Accountants (Special General Partnership)
2. Date of Establishment: January 12, 2005
3. Organizational Form: Special General Partnership
4. Registered Address: Guangdian Financial Center, Pengcheng 1st Road, Pengcheng Community, Lianhua Subdistrict, Futian District, Shenzhen
5. Chief Partner: Li Jianwei
6. As of December 31, 2025, Zhidian Zhiyuan (Shenzhen) Certified Public Accountants (Special General Partnership) had 33 partners and 124 certified public accountants. Among them, 89 certified public accountants have signed audit reports for securities services.
7. In the most recent fiscal year (2025, hereinafter referred to as "2025"), the total audited revenue was RMB 125.48 million, with audit service revenue of RMB 113.1012 million, management consulting service revenue of RMB 5.5761 million, securities service revenue of RMB 84.4199 million, and other attestation service revenue (audited): RMB 4.2088 million. The audit fee for the 2025 annual report and internal control audit of listed companies was RMB 5.7419 million.
8. In 2025, the number of listed company audit clients was 42. The top listed company audit clients in 2025