Internal Control Audit Report
Audit Report No.: Tianjian Shen [2026] No. 10262
Address: 1366 Qianjiang Road, Hangzhou, China Website: www.pccpa.cn
To all shareholders of Dehua Rabbit Baby Decorative New Materials 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 financial reporting of Dehua Rabbit Baby Decorative New Materials Co., Ltd. (hereinafter referred to as "Dehua Rabbit Baby Company") as of December 31, 2025.