Internal Control Audit Report
Zhongxi Special Audit No. 2026T00153
To the Shareholders of Jiangsu Yanghe Brewery Joint Co., Ltd.:
In accordance with the "Guidance on Auditing Internal Control" and the requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the internal financial reporting controls of Jiangsu Yanghe Brewery Joint Co., Ltd. (hereinafter referred to as "Yanghe股份") as of December 31, 2025.
I. Responsibility of the Company for Internal Control
In accordance with the provisions of the "Basic Norms for Internal Control," "Application Guidelines for Internal Control," and "Evaluation Guidelines for Internal Control," it is the responsibility of the Board of Directors of Yanghe股份 to establish and improve, effectively implement internal control, and evaluate its effectiveness.
II. Responsibility of the Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of internal financial reporting controls based on our audit work and to disclose any significant deficiencies in internal non-financial reporting controls that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that errors may not be prevented or detected. 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 control based on the results of the internal control audit.