China Merchants Securities Co., Ltd. Review Opinion on Guangdong Deguan Thin Film New Material Co., Ltd.'s 2025 Internal Control Self-Evaluation Report

China Merchants Securities Co., Ltd.

Review Opinion on Guangdong Deguan Thin Film New Material Co., Ltd.'s 2025 Internal Control Self-Evaluation Report

China Merchants Securities Co., Ltd. (hereinafter referred to as "China Merchants Securities" or "Sponsor") as the sponsor for Guangdong Deguan Thin Film New Material Co., Ltd. (hereinafter referred to as "Deguan New Material" or "Company") for its initial public offering and listing and ongoing supervision, in accordance with the "Administrative Measures for Securities Issuance and Listing Sponsorship Business," the "Shenzhen Stock Exchange Stock Listing Rules," the "Shenzhen Stock Exchange Listed Company Self-Regulation Guidelines No. 1 - Normative Operation of Main Board Listed Companies," and the "Shenzhen Stock Exchange Listed Company Self-Regulation Guidelines No. 13 - Sponsorship Business," etc., has prudently reviewed the Company's 2025 Internal Control Self-Evaluation Report. The details are as follows:

I. Important Statement

In accordance with the requirements of the enterprise internal control standard system, it is the responsibility of the Company's board of directors to establish, improve, effectively implement internal control, evaluate its effectiveness, and disclose the internal control evaluation report truthfully. The management is responsible for organizing and leading the daily operation of the Company's internal control. The Company's board of directors, directors, and senior management guarantee that the content of this report does not contain any false records, misleading statements, or major omissions, and shall bear individual and joint legal responsibility for the authenticity, accuracy, and completeness of the report's content.