Western Mining Co.Ltd(601168) : audit report of lithium resources company (dxsz [2022] No. 100466)

Western Mining Co.Ltd(601168) : audit report of lithium resources company (dxsz [2022] No. 100466) all shareholders of Qinghai Dongtai Jinaier lithium resources Co., Ltd.: I. audit opinion we have audited the financial statements of Qinghai Dongtai Jinaier lithium resources Co., Ltd. (hereinafter referred to as “your company”), including the consolidated and parent company’s balance sheets on November 30, 2021 and December 31, 2020, Consolidated and parent company’s income statement, consolidated and parent company’s cash flow statement, consolidated and parent company’s statement of changes in shareholders’ equity and notes to financial statements from January to November 2021 and 2020. In our opinion, the attached financial statements are prepared in accordance with the provisions of the accounting standards for business enterprises in all material aspects, and fairly reflect the consolidated and parent company’s financial position on November 30, 2021 and December 31, 2020, as well as the consolidated and parent company’s operating results and cash flow from January to November, 2021 and 2020