Internal Control Audit Report
Tianjian Audit [2026] No. 4169
To all shareholders of Yunnan Baiyao Group Co., Ltd.:
In accordance with the "Guidelines for Internal Control Audits" and relevant requirements of the Chinese Certified Public Accountant Practice Standards, we audited the effectiveness of internal controls over the financial report of Yunnan Baiyao Group Co., Ltd. (hereinafter referred to as Yunnan Baiyao) as of December 31, 2025.
1. Responsibility of the Enterprise for Internal Control
According to the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," and "Guidelines for Evaluation of Enterprise Internal Control," it is the responsibility of the board of directors of Yunnan Baiyao to establish, maintain, and effectively implement internal controls and evaluate their effectiveness.