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Shanxi Coking Coal Energy Group Co., Ltd. Internal Control Audit Report (SJCPA Report No. [2026] ZA12793)

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This report details the internal control audit for Shanxi Coking Coal Energy Group Co., Ltd. for the year 2025. The audit was conducted by certified public accountants in accordance with relevant standards. The report concludes that the company maintained effective internal financial reporting controls in all material respects as of December 31, 2025.

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Internal Control Audit Report

SJCPA Report No. [2026] ZA12793

To all shareholders of Shanxi Coking Coal Energy Group Co., Ltd.:

In accordance with the "Guidelines for Auditing of Internal Control of Enterprises" and the requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the internal control of the financial report of Shanxi Coking Coal Energy Group Co., Ltd. (hereinafter referred to as "Shanxi Coking Coal") as of December 31, 2025.

I. The Company's Responsibility for Internal Control

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