Chongqing Dengkang Oral Care Products Co., Ltd December 31, 2025 Internal control audit report Index page numbers Internal Control Audit Report 1-2
Internal control audit report XYZH/2026CDAA1B0271 Chongqing Dengkang Oral Care Products Co., Ltd All shareholders of Chongqing Dengkang Oral Care Products Co., Ltd.: In accordance with the relevant requirements of the Guidelines for Auditing Internal Control of Enterprises and the Practice Standards of Chinese Certified Public Accountants, we audit Chongqing Dengkang Oral Care Products Co., Ltd. (hereinafter referred to as Dengkang Dental Company) for the fiscal year ended December 31, 2025 The effectiveness of internal controls is reported.
- 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 of Internal Control of Enterprises" The director of Dengkang Dental Company is the director of Dengkang Dental Company Responsibility of the Society.
- Responsibilities of certified public accountants Our responsibility is to express an audit intention on the effectiveness of internal control 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.
- The inherent limitations of internal control Internal control has inherent limitations, and there is a possibility that misstatements cannot be prevented and detected. In addition, due to the situation Changes may result in inappropriate internal controls or reduced adherence to control policies and procedures, according to internal controls The audit results speculate that the effectiveness of internal control in the future has certain risks. 1
Internal Control Audit Report (Continued) XYZH/2026CDAA1B0271 Chongqing Dengkang Oral Care Products Co., Ltd 4. Audit opinions on internal control of financial reports We believe that Dengkang Dental Company will comply with the "Basic Specifications for Internal Control of Enterprises" on December 31, 2025 The relevant regulations maintain effective internal control over financial reporting in all material aspects. ShineWing CPA (Special General Partnership) China Certified Public Accountant: Chinese Certified Public Accountant: Beijing, China, April 21, 2026 2