Internal Control Audit Report RSM|容诚 RSM Certified Public Accountants (Special General Partnership) Head Office: Floors 1001-1 to 1001-26, Building 1, 22 Fuchengmenwai Street, Xicheng District, Beijing (100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail: bj@rsmchina.com.cn https://www.rsm.global/china/ Rongcheng Shen Zi [2026] 518Z0704 No.
To all shareholders of Shenzhen Kangguan Technology Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control" and the relevant requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the financial reporting internal controls of Shenzhen Kangguan Technology Co., Ltd. (hereinafter referred to as "Kangguan Technology Company") as of December 31, 2025.
I. The Company's Responsibility for Internal Control
In accordance with the provisions of the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," and "Evaluation Guidelines for Enterprise Internal Control," the establishment, improvement, and effective implementation of internal control, and the evaluation of its effectiveness are the responsibilities of the Board of Directors of Kangguan Technology Company.
II. The Certified Public Accountant's Responsibility
Our responsibility is to express an audit opinion on the effectiveness of financial reporting internal controls based on the audit work performed, and to disclose any significant deficiencies in non-financial reporting internal controls that we have noted.