China Merchants Securities Co., Ltd.
Review Opinion on Sichuan Road & Bridge Machinery Manufacturing Co., Ltd.'s 2025 Internal Control Self-Evaluation Report
China Merchants Securities Co., Ltd. (hereinafter referred to as "China Merchants Securities" or "Sponsor") is the sponsor for the initial public offering of shares and the issuance of convertible corporate bonds to unspecified targets by Sichuan Road & Bridge Machinery Manufacturing Co., Ltd. (hereinafter referred to as "Yunji Group" or "the Company"). In accordance with the "Shenzhen Stock Exchange Stock Listing Rules" and the "Shenzhen Stock Exchange Listed Company Self-Regulation Supervision Guidelines No. 1 - Main Board Listed Company Standardized Operation Guidelines (2025 Revision)" and other relevant rules, we have prudently reviewed the "Sichuan Road & Bridge Machinery Manufacturing Co., Ltd. 2025 Internal Control Self-Evaluation Report" (hereinafter referred to as the "Internal Control Evaluation Report"). The review opinions are as follows:
I. Company's Internal Control Evaluation Work
(I) Scope of Internal Control Evaluation
The Company determines the scope of evaluation based on a risk-oriented approach, covering key entities, businesses, and matters, as well as high-risk areas. The main entities included in the evaluation scope are: Sichuan Road & Bridge Machinery Manufacturing Co., Ltd., Zigong Zhongyou Electromechanical Equipment Co., Ltd., Chengdu Gongbei Intelligent Technology Co., Ltd., Tangshan Dengcheng Conveying Machinery Co., Ltd., Chengdu Yunji Investment Co., Ltd., Yunji Group International Holdings Limited, Huayun Zhiyuan (Chengdu) Technology Co., Ltd., Yunji (Tangshan) Equipment Manufacturing Co., Ltd., Yunji (Hainan) Management Co., Ltd., Shanghai Ruiqijie Technology Services Co., Ltd., Xinjiang Depu Heavy Industry Co., Ltd., Shandong Ourui'an Electric Power Co., Ltd., Yunji Group Guinea Engineering Co., Ltd., and Weili Conveying Industrial Technology Co., Ltd. The proportion of entities included in the evaluation scope: the total assets of entities included in the evaluation scope account for 100.00% of the Company's consolidated financial statement total assets, and the total operating income of entities included in the evaluation scope accounts for 100.00% of the Company's consolidated financial statement total operating income.