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Internal Control Audit Report

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This report presents the internal control audit findings for Beijing Oriental Ecology New Energy Co., Ltd. (formerly Beijing Oriental Garden Environment Co., Ltd.) as of December 31, 2025. The audit was conducted by Zhongxinghua Certified Public Accountants LLP. The report concludes that the company maintained effective financial reporting internal controls in all material aspects, adhering to the relevant standards.

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Internal Control Audit Report

Zhongxinghua Internal Control Audit Word (2026) No. 00000198

To all shareholders of Beijing Oriental Ecology New Energy Co., Ltd. (formerly Beijing Oriental Garden Environment 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 financial reporting internal controls of Beijing Oriental Ecology New Energy Co., Ltd. (formerly Beijing Oriental Garden Environment Co., Ltd.) (hereinafter referred to as "Oriental New Energy Company") as of December 31, 2025.

I. Responsibility of Oriental Garden Company for Internal Control

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