Shenzhen Salubris Pharmaceuticals Co., Ltd. Internal Control Audit Report Daxin Shen Zi [2026] No. 5-00013
Daxin Certified Public Accountants LLP (Special General Partnership) WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP.
To all shareholders of Shenzhen Salubris Pharmaceuticals Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control of Enterprises" and the requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal control over financial reporting of Shenzhen Salubris Pharmaceuticals Co., Ltd. (hereinafter referred to as "the Company") as of December 31, 2025.
I. The Company's Responsibility 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," the responsibility for establishing, improving, and effectively implementing internal control, and evaluating its effectiveness rests with the Company's Board of Directors.
II. The Certified Public Accountant's Responsibility
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 material weaknesses 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 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.