Yingke Medical: Report of the Audit Committee of the Board of Directors on the Accounting Firm’s Performance of Supervisory Responsibilities in 2025
Yingke Medical Technology Co., Ltd.
Report of the Audit Committee of the Board of Directors on the performance of supervisory responsibilities by the accounting firm in 2025
The Audit Committee of the Board of Directors of Yingke Medical Technology Co., Ltd. (hereinafter referred to as the "Company") complies with the Company Law of the People's Republic of China, the Code of Governance for Listed Companies, the Administrative Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies, and the Shenzhen Stock Exchange Self-Regulatory Guidelines for Listed Companies No. 2 No. - Standardized Operation of GEM Listed Companies" and other laws, regulations and normative documents, as well as the provisions and requirements of company systems such as the Articles of Association of Yingke Medical Technology Co., Ltd. (hereinafter referred to as the "Articles of Association"), the "Working System of the Special Committee of the Board of Directors", etc., in line with the principle of diligence and responsibility, and conscientiously perform their duties. The Audit Committee of the Board of Directors now reports on the performance of supervision responsibilities by the accounting firm in 2025 as follows:
1. Basic situation of accounting firms in 2025 annual audit
(1) Basic information of the accounting firm
Firm name: Tianjian Certified Public Accountants (Special General Partnership)
Date of establishment July 18, 2011 Organizational form Special general partnership
Registered address No. 128, Xixi Road, Lingyin Street, Xihu District, Hangzhou City, Zhejiang Province
Chief Partner Zhong Jianguo 250 partners at the end of the previous year
Quantity
2,363 certified public accountants
Practice at the end of last year
Notes that have signed the securities services business audit report
Number of personnel
954 people
Certified Public Accountant
Total business income 2.988 billion yuan
2025 (after
Audit) business Audit business income 2.601 billion yuan
income
Securities business income 1.547 billion yuan
Number of customers: 756
Total audit fees RMB 735 million
Manufacturing, information transmission, software and information technology services, wholesale and retail, water conservancy, listed in 2025
Environmental and public facilities management industry, electric power and heating companies (including A,
Power, gas and water production and supply industry, scientific B shares) audit
Research and technical service industry, agriculture, forestry, animal husbandry, situation involving major industries
Fishery, culture, sports and entertainment industry, construction industry, real estate industry, leasing and business services industry, mining industry, financial industry, transportation, warehousing and postal industry, comprehensive, health and social work, etc.
The number of audit clients of listed companies in the same industry of the company is 578
(2) Procedures for appointing an accounting firm
The company held the second (regular) meeting of the fourth board of directors and the second (regular) meeting of the fourth board of supervisors on April 23, 2025, and held the company's 2024 annual shareholders' meeting on May 26, 2025. They reviewed and approved the "Proposal on the Company's Renewal of the Accounting Firm for 2025" and agreed to continue to appoint Tianjian Accounting Firm (Special General Partnership) (hereinafter referred to as "Tianjian Firm") as the company's 2025 accounting firm. Annual financial statements and internal control audit agency, appointment period is one year. The second meeting of the Audit Committee of the fourth session of the Board of Directors of the company also reviewed and approved the proposal.
2. Duty performance of the accounting firm in the 2025 annual audit
In accordance with the "Audit Engagement Letter", in compliance with the "Audit Standards for Chinese Certified Public Accountants" and other professional norms, and in conjunction with the company's 2025 annual report work arrangements, Tianjian Firm audited the company's 2025 annual financial report and the company's internal control effectiveness related to the financial report on December 31, 2025. At the same time, it verified the capital occupation by the controlling shareholder and other related parties in 2025 and issued a special report.
After auditing, Tianjian Firm believes that the company's financial statements were prepared in accordance with the provisions of the Accounting Standards for Business Enterprises in all material aspects, and fairly reflect the company's merger and the company's financial position on December 31, 2025, as well as the merger and the company's operating results and cash flows in 2025; the company maintained effective internal control over financial reporting in all material aspects in accordance with the "Basic Standards for Enterprise Internal Control" and relevant regulations on December 31, 2025. Tianjian Firm has issued standard unqualified audit reports.
In the process of performing audit work, Tianjian Firm fully communicated with the company's management and governance on the independence of the accounting firm and relevant auditors, the composition of the audit team, audit plans, risk judgments, risk and fraud testing and evaluation methods, annual audit priorities, audit adjustments, preliminary opinions, etc.
3. Supervision of accounting firms by the audit committee
According to the company's "Working System of Special Committees of the Board of Directors" and other relevant regulations, the audit committee's performance of supervisory responsibilities over the accounting firm is as follows:
(1) On April 22, 2025, the Audit Committee of the company’s board of directors conducted a full review of Tianjian Firm’s professional qualifications, investor protection capabilities, employee information, business experience and integrity records. It believed that Tianjian Firm and the accountants to be signed have the professional qualifications and abilities to perform the company’s annual audit work, and agreed to propose to the board of directors the appointment of Tianjian Firm as the company’s 2025 financial statements and internal control audit agency for a period of one year.
(2) On February 5, 2026, the company held the eighth meeting of the Audit Committee of the fourth board of directors, and reviewed and approved the "Proposal on Tianjian Accounting Firm's Audit Strategy for the Company in 2025". Members of the Audit Committee listened to an overview of Tianjian Firm’s proposed audit strategy for the company and its subsidiaries in 2025, which included an overview of Tianjian Firm’s pre-audit, business positioning and financial status of the company and its subsidiaries, audit schedule, analysis of consolidated financial statements and changes, assessed risks of material misstatements and proposed countermeasures, communication matters, etc.
(3) On April 18, 2026, the ninth meeting of the Audit Committee of the fourth session of the Board of Directors of the company was held on-site and through communication, and the "Proposal on the Company's 2025 Audit Plan and Implementation" was reviewed and approved. Members of the company's audit committee listened to reports from the project partners and project managers of Tianjian Firm on adjustments to the company's audit content, problems discovered during the audit and the issuance of the audit report, and made suggestions on problems found in the audit.
(4) On April 22, 2026, the tenth meeting of the Audit Committee of the fourth session of the company’s board of directors was held on-site and through communication, and reviewed and approved the “Proposal on the 2025 Annual Report and its Summary”, the “Proposal on the 2026 First Quarter Report”, the “2025 Internal Control Evaluation Report”, the “2025 Profit Distribution Plan” and the “Proposal on Submitting the Shareholders’ Meeting to Authorize the Board of Directors to Decision on 2026”. "Proposal on the mid-year dividend plan" "Proposal on the <Special Report on Non-operating Fund Occupation and Other Related Fund Transactions in 2025>" "Proposal on the Company and its Subsidiaries to Carry out Foreign Exchange Derivatives Trading Business" "Proposal on the Company and its Subsidiaries Using Idle Own Funds for Entrusted Financial Management" "Proposal on the Company's Estimation of Daily Related Transactions in 2026 and Confirmation of Daily Related Transactions in 2025" "Proposal on the Company's Re-employment 2026 Annual Accounting Firm’s Proposal”, “Proposal on the Company’s Internal Audit Work Report for the First Quarter of 2026” and “Proposal on the Board Audit Committee’s Report on the Performance of Supervisory Responsibilities of the Accounting Firm in 2025”, and agreed to submit them to the Board of Directors for review.
4. Overall evaluation
The Audit Committee of the Company's Board of Directors strictly abides by relevant provisions such as the "Code of Corporate Governance for Listed Companies", "Shenzhen Stock Exchange Self-Regulatory Guidelines for Listed Companies No. 2 - Standardized Operation of GEM Listed Companies", "Company Articles of Association", "Working System of Special Committees of the Board of Directors" and other relevant regulations. It gives full play to the role of the Audit Committee, reviews the relevant qualifications and professional capabilities of the accounting firm, conducts full discussions and communication with the accounting firm during the annual report audit, urges the accounting firm to issue audit reports in a timely, accurate, objective and fair manner, and effectively performs the audit committee's supervision responsibilities over the accounting firm.
The company's audit committee believes that Tianjian Firm insisted on conducting independent audits in a fair and objective manner during the company's annual report audit, demonstrated good professional ethics and business quality, completed the company's 2025 annual report audit-related work on time, the audit behavior was standardized and orderly, and the audit report issued was objective, complete, clear and timely.
Audit Committee of the Board of Directors of Yingke Medical Technology Co., Ltd.
April 24, 2026