Evaluation report on the accounting firm’s performance of duties in 2025
Shanghai Runda Medical Technology Co., Ltd.
Shanghai Runda Medical Technology Co., Ltd. (hereinafter referred to as the "Company") hired Zhonghua Accounting Firm (Special General Partnership) (hereinafter referred to as "Zhonghua") as the company's 2025 financial audit agency and internal control audit agency. According to the "Administrative Measures for the Selection and Engagement of Accounting Firms by State-owned Enterprises and Listed Companies" promulgated by the Ministry of Finance, the State-owned Assets Supervision and Administration Commission and the China Securities Regulatory Commission, the company evaluated Zhonghua's performance of duties during the 2025 audit process. The specific situation is as follows:
1. Basic situation of accounting firms in 2025 annual audit
(1) Qualification conditions
Zhonghua was established on December 2, 2013. Its registered address is Room 1088, Building 5, No. 1630 Yecheng Road, Jiading Industrial Zone, Shanghai. The chief partner is Lu Shimin. As of the end of 2025, Zhonghua has 76 partners and 343 certified public accountants (including more than 189 certified public accountants who have signed securities service business audit reports). The number of audit clients of listed companies in 2025 is 83, and the industries include: manufacturing, real estate, information transmission, software and information technology services, etc.
(2) Procedures for appointing an accounting firm
The company held the 24th meeting of the fifth board of directors and the first extraordinary shareholders' meeting of 2025 on August 26, 2025 and September 12, 2025, respectively. The company reviewed and approved the "Proposal on Renewing the Company's Accounting Firm for 2025" and agreed to renew the appointment of Zhonghua as the company's financial and internal control audit agency for 2025.
2. Duty performance of the accounting firm in the 2025 annual audit
In accordance with the requirements of the Chinese Certified Public Accountants Auditing Standards and other relevant professional standards, Zhonghua audited the company's 2025 financial statements and the effectiveness of the internal control of the financial report on December 31, 2025, and issued a standard unqualified audit report. At the same time, Zhonghua performed relevant work on the company's occupation of non-operating funds and other related fund transactions in 2025, and the storage and use of the company's 2025 raised funds, and issued a special report.
During the audit process, Zhonghua formulated and implemented reasonable audit work plans and work plans, implemented effective quality management measures, and communicated with the company's management and governance on matters such as the independence of the accounting firm and audit project team members, audit scope, personnel and time arrangements, and important audit findings.
3. Overall evaluation
After evaluation, the company's board of directors believes that Zhonghua was diligent and conscientious during the audit process, adhered to the principle of independent auditing, expressed audit opinions independently, objectively, fairly and fairly, showed good professionalism and business quality, completed the audit of the company's 2025 annual report on time, and issued an appropriate audit report.
Board of Directors of Shanghai Runda Medical Technology Co., Ltd.
April 28, 2026