Internal Control Audit Report RSM | Rongcheng Rongcheng Certified Public Accountants (Special General Partnership) Head Office: Floors 1001-1 to 1001-26, Building 1, No. 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 Shen Zi [2026] 230Z0367
To all shareholders of Huangshan Yongxin Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control of Enterprises" and the relevant requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the financial reporting internal controls of Huangshan Yongxin Co., Ltd. (hereinafter referred to as "Yongxin Shares") as of December 31, 2025.
I. Responsibility of the Enterprise 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 the board of directors of Yongxin Shares to establish, improve, and effectively implement internal controls, and to evaluate their effectiveness.
II. Responsibility of the Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of financial reporting internal controls based on the implementation of the audit work, and to disclose any significant deficiencies in non-financial reporting internal controls that we have noted.