Hua Gong Technology Industry Co., Ltd.
Internal Control Audit Report
Daxin Audit No. [2026] 2-00463
Daxin Certified Public Accountants (Special General Partnership)
WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP.
Daxin Certified Public Accountants WUYIGE Certified Public Accountants.LLP
Telephone: +86 (10) 82330558
Room 2206 22/F, Xueyuan International Tower
No. 1 Zhichun Road, Haidian Dist.
Beijing, China, 100083
Fax: +86 (10) 82327668
Website: www.daxincpa.com.cn
Internal Control Audit Report
Daxin Audit No. [2026] 2-00463
To all shareholders of Hua Gong Technology Industry Co., Ltd.:
In accordance with the "Guidelines for Internal Control Audits" and relevant requirements of the Chinese Certified Public Accountant Practice Standards, we have audited the effectiveness of the internal control over the financial report of Hua Gong Technology Industry Co., Ltd. (hereinafter referred to as "your company") as of December 31, 2025.
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Responsibility of the Enterprise for Internal Control
According to the provisions of the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," and "Evaluation Guidelines for Enterprise Internal Control," it is the responsibility of your company's board of directors to establish, improve, and effectively implement internal control and evaluate its effectiveness. -
Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of the internal control over the financial report based on the audit work performed and to disclose any significant deficiencies in non-financial report internal control that we have noted. -
Inherent Limitations of Internal Control
Internal control has inherent limitations, which may not prevent or detect misstatements. Additionally, changes in circumstances may cause internal control to become inappropriate or reduce the degree of compliance with control policies and procedures. Therefore, inferring the future effectiveness of internal control based on the results of the internal control audit carries certain risks. -
Audit Opinion on Internal Control over Financial Reporting
We believe that your company has maintained effective internal control over financial reporting in all material respects in accordance with the "Basic Norms for Enterprise Internal Control" and relevant regulations.
Daxin Certified Public Accountants (Special General Partnership)
Certified Public Accountant of China:
Beijing, China
March 24, 2026
Hua Gong Technology Industry Co., Ltd.
2025 Internal Control Evaluation Report
To all shareholders of Hua Gong Technology Industry Co., Ltd.:
In accordance with the provisions of the "Basic Norms for Enterprise Internal Control" and its supporting guidelines, as well as other regulatory requirements for internal control (hereinafter referred to as the "Enterprise Internal Control Normative System"), and based on the internal control system and evaluation methods of Hua Gong Technology Industry Co., Ltd. (hereinafter referred to as "Hua Gong" or "the Company"), we have evaluated the effectiveness of the internal control as of December 31, 2025 (the reference date for the internal control evaluation report) based on daily supervision and special supervision of internal control.