Internal Control Audit Report

Lixin Zhonglian CPAs (SPECIAL GENERAL PARTNERSHIP) Internal Control Audit Report Lixin Zhonglian Audit Letter [2026]D-1099

To All Shareholders of Shandong Tengda Fastening Technology Co., Ltd.:

In accordance with the "Audit Guidelines for Internal Control of Enterprises" and the requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal control of financial reporting of Shandong Tengda Fastening Technology Co., Ltd. (hereinafter referred to as Tengda Technology Company) as of December 31, 2025.

I. 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," it is the responsibility of Tengda Technology Company's Board of Directors to establish, improve, and effectively implement internal control, and to evaluate its effectiveness.

II. Responsibility of Certified Public Accountants

Our responsibility is to express an audit opinion on the effectiveness of the internal control of financial reporting based on the implementation of audit work, and to disclose any material weaknesses in non-financial reporting internal controls that we have noted.

III. Inherent Limitations of Internal Control

Internal control has inherent limitations, and there is a possibility that it may not prevent and detect misstatements. In addition, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. There is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.