| Table of | Contents | |||||||
|---|---|---|---|---|---|---|---|---|
| I. | Internal Control Audit Report | ………………………………………… | Page | 1 — | 2 | |||
| II. | Attachments | ………………………………………………………… | Page | 3 — | 6 | |||
| (1) | Copy of the business license of our firm | ………………………………… | Page | 3 | ||||
| (2) | Copy of the practice certificate of our firm | ………………………………… | Page | 4 | ||||
| (3) | Copy of the practice certificate of the signing CPA of our firm | …………… Page | 5 — | 6 |
Internal Control Audit Report
Tianjian Audit [2026] No. 2-366
To all shareholders of Hunan Hualian Ceramics Co., Ltd.:
In accordance with the "Guidelines for Internal Control Audits of Enterprises" and relevant requirements of the Chinese Certified Public Accountant Practice Standards, we have audited the effectiveness of internal control over the financial report of Hunan Hualian Ceramics Co., Ltd. (hereinafter referred to as Hualian Ceramics) as of December 31, 2025.
I. Responsibility of the Enterprise for Internal Control
According to the "Basic Norms for Internal Control of Enterprises" "Application Guidelines for Internal Control of Enterprises" and "Guidelines for Internal Control Evaluation" Establishing, improving, and effectively implementing internal control, and evaluating its effectiveness is the responsibility of the board of directors of Hualian Ceramics.