Internal Control Audit Report
RSM|容诚 RSM Certified Public Accountants (Special General Partnership) Head Office: 10th Floor, Building 1, 22 Fuchengmenwai Avenue, Xicheng District, Beijing (100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail: bj@rsmchina.com.cn https://www.rsm.global/china/
Rongcheng Shenzi [2026] 230Z1842
To all shareholders of Hefei Xueqi Electric Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control" and the requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal control of the financial report of Hefei Xueqi Electric Co., Ltd. (hereinafter referred to as "Xueqi Electric") as of December 31, 2025.
I. Responsibility of the Company for Internal Control
In accordance with 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 the board of directors of Xueqi Electric to establish and improve, effectively implement, and evaluate the effectiveness of internal control.
II. Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of internal control over financial reporting based on the audit work performed, and to disclose any significant deficiencies in internal control over non-financial reporting that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that misstatements may not be prevented or detected. In addition, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Therefore, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.