Shenwan Hongyuan Securities Underwriting and Sponsorship Co., Ltd.
Audit Opinion on Guoguang Electric Corporation's 2025 Internal Control Self-Evaluation Report
Shenwan Hongyuan Securities Underwriting and Sponsorship Co., Ltd. (hereinafter referred to as "Shenwan Hongyuan Underwriting and Sponsorship" or "Sponsor") is the sponsor for Guoguang Electric Corporation (hereinafter referred to as "Guoguang Electric" or "the Company") for its 2023 targeted private placement. 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-Regulatory Supervision Guidelines No. 13 — Sponsorship Business," and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 — Norms for Operation of Main Board Listed Companies," etc., the Company has reviewed and audited the Company's 2025 Internal Control Self-Evaluation Report. The details are as follows:
I. Audit Work Performed by the Sponsor
The Sponsor designated the sponsors and project team members responsible for Guoguang Electric's ongoing supervision to review Guoguang Electric's internal control system. They communicated with Guoguang Electric's directors, supervisors, senior management, and relevant departments such as the finance department to understand the operational status of the internal control system. They also communicated with the accounting firm appointed by the Company, reviewed relevant materials from Guoguang Electric's shareholders' meetings, board of directors' meetings, supervisory board meetings, and board of directors' special committee meetings, as well as the company's articles of association, rules of procedure for the three meetings, information disclosure system, and other relevant internal control systems and business management rules. They audited the completeness, reasonableness, and effectiveness of the Company's internal control system from multiple aspects, including the internal control environment, internal control system construction, and internal control implementation. They also conducted a line-by-line review of Guoguang Electric's 2025 Internal Control Self-Evaluation Report.