Internal Control Audit Report
Ernst & Young Huaming (2026) Special Letter No. 70001465_B01 Zhejiang Wanfeng Aowei Turbine Co., Ltd.
To the Shareholders of Zhejiang Wanfeng Aowei Turbine Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control of Enterprises" and the requirements of the professional standards of the Chinese Institute of Certified Public Accountants, we have audited the effectiveness of the financial reporting internal controls of Zhejiang Wanfeng Aowei Turbine Co., Ltd. as of December 31, 2025.
I. The Company's Responsibility 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," the responsibility for establishing, improving, and effectively implementing internal control, and evaluating its effectiveness rests with the Board of Directors of Zhejiang Wanfeng Aowei Turbine Co., Ltd.
II. The Responsibility of the Certified Public Accountant
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.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that it may not prevent or detect misstatements. Furthermore, 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.