Kangxin New Materials Co.Ltd(600076) : Kangxin New Materials Co.Ltd(600076) 2021 annual audit report (Revised) Kangxin New Materials Co.Ltd(600076) all shareholders: I. audit opinion we have audited the financial statements of Kangxin New Materials Co.Ltd(600076) (hereinafter referred to as ” Kangxin New Materials Co.Ltd(600076) “), including the consolidated balance sheet and balance sheet on December 31, 2021, the consolidated income statement and income statement, the consolidated cash flow statement and cash flow statement in 2021 Consolidated statement of changes in owner’s equity, cloud statement of owner’s equity and notes to relevant financial statements. 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 financial position of 6 Tibet Mineral Development Co.Ltd(000762) 021 as of December 31, 2021 and the operating results and current flows of 2021. 2、 On the basis of forming audit opinions, we carried out the audit work in accordance with the provisions of the auditing standards for Chinese certified public accountants. The “responsibilities of certified public accountants for the audit of financial statements” in the audit report further describes our responsibilities under these standards. In accordance with the code of professional ethics for Chinese certified public accountants, we are independent of Kangxin New Materials Co.Ltd(600076) company and have fulfilled other responsibilities in terms of professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate, which provides a basis for our audit opinion