Internal Control Audit Report
Audit Report No.: Zhonghuan Shen Zi (2026) 3300472
To all shareholders of Guangdong Jingyi Metal Co., Ltd.:
In accordance with the "Guidelines for Auditing of Internal Control" and the requirements of the Chinese Certified Public Accountants Practice Standards, we have audited the effectiveness of the financial reporting internal controls of Guangdong Jingyi Metal Co., Ltd. (hereinafter referred to as "Jingyi Shares Company") as of December 31, 2025.
I. Responsibility of Jingyi Shares Company 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," it is the responsibility of the board of directors of Jingyi Shares Company to establish, improve, and effectively implement internal controls, and to evaluate their effectiveness.
II. 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 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 controls 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 controls based on the results of the internal control audit.