Report No. XJ10118[2026] of Xinke Certified Public Accountants
Daqing Huake Co., Ltd. Internal Control Audit Report
To the Shareholders of Daqing Huake Co., Ltd.:
In accordance with the "Audit Guidelines for Enterprise Internal Control" and the relevant requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the financial reporting internal controls of Daqing Huake Co., Ltd. (hereinafter referred to as "Daqing Huake") as of December 31, 2025.
I. Responsibility of the Enterprise for Internal Control
In accordance with the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," and "Evaluation Guidelines for Enterprise Internal Control," the responsibility for establishing, improving, and effectively implementing internal control, and evaluating its effectiveness, rests with the Board of Directors of Daqing Huake.
II. Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of financial reporting internal control based on the audit work performed, and to disclose any significant deficiencies in non-financial reporting internal control that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that it cannot prevent and detect misstatements. Furthermore, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Therefore, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.