2025 internal control audit report

Wenzhou Yuanfei Pet Toy Products Co., Ltd 2025 Internal Control Audit Report [Tianheng Special Character (2026) No. 00541] Tianheng Certified Public Accountants (Special General Partnership)

Internal control audit report Tianheng Special Character (2026) No. 00541 All shareholders of Wenzhou Yuanfei Pet Toy Products Co., Ltd.: In accordance with the relevant requirements of the "Guidelines for Audit of Internal Control of Enterprises" and the Practice Standards of Chinese Certified Public Accountants, we audited Wen Yuanfei Pet Toy Products Co., Ltd. (hereinafter referred to as "Yuanfei Pet") financial report on December 31, 2025 Effectiveness of internal controls.

1. The responsibility of the enterprise for internal control In accordance with the "Basic Specifications for Internal Control of Enterprises", "Guidelines for the Application of Internal Control of Enterprises", and "Evaluation Guidelines for Internal Control of Enterprises" It is the responsibility of the board of directors of Yuanfei Pet to establish, improve and effectively implement internal control, and evaluate its effectiveness.
2. Responsibilities of certified public accountants Our responsibility is to issue an audit opinion on the effectiveness of internal controls over financial reporting on the basis of the implementation of audit work. and disclose the material deficiencies in the internal control of non-financial reporting that are noted.
3. The inherent limitations of internal control Internal control has inherent limitations, and there is a possibility that misstatements cannot be prevented and detected. Moreover, due to changes in circumstances It may result in inappropriate internal controls or reduced adherence to control policies and procedures, according to internal control audits As a result, there are certain risks in speculating on the effectiveness of future internal controls.
4. Audit opinions on internal control of financial reports We believe that Yuanfei Pet will comply with the "Basic Specifications for Internal Control of Enterprises" and relevant regulations on December 31, 2025 Effective internal control over financial reporting is maintained in all material respects.