Internal Control Audit Report
Zhonghua Certified Public Accountants LLP Audit Certificate (2026) No. 00946
To all shareholders of Focus Technology Co., Ltd.:
In accordance with the "Audit Guidelines for Enterprise 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 Focus Technology Co., Ltd. (hereinafter referred to as Focus Technology Company) as of December 31, 2025.
I. Responsibility of the 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 Focus Technology Company to establish, improve, and effectively implement internal controls and evaluate their effectiveness.
II. Responsibility of the Certified Public Accountants
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 material weaknesses 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 cannot prevent and detect misstatements. In addition, due to changes in circumstances, internal controls may become inappropriate, or the degree of compliance with control policies and procedures may decrease. There is a certain risk in inferring the future effectiveness of internal controls based on the results of the internal control audit.
IV. Audit Opinion on Financial Reporting Internal Controls
We believe that Focus Technology Co., Ltd. maintained effective financial reporting internal controls in all material respects as of December 31, 2025, in accordance with the "Basic Norms for Enterprise Internal Control" and relevant regulations.
Zhonghua Certified Public Accountants (Special General Partnership) Address: 17F-18F, East Tower, 1089 Dong Da Ming Road, Raffles City The Bund, Hongkou District, Shanghai, 200082, China Tel: (021) 6352 5500 Fax: (021) 6352 5566 Website: www.zhonghuacpa.com
Zhonghua Certified Public Accountants LLP 17F-18F, East Tower, 1089 Dong Da Ming Road, Raffles City The Bund, Hongkou District, Shanghai, 200082, China T: (021) 6352 5500 F: (021) 6352 5566 Web: www.zhonghuacpa.com
2025 Annual Internal Control Self-Assessment Report
In accordance with the "Basic Norms for Enterprise Internal Control" and its supporting guidelines, and other internal control regulatory requirements (hereinafter referred to as the Enterprise Internal Control Norms System), combined with the company's internal control system and evaluation methods, based on the daily supervision and special supervision of internal control, we have evaluated the effectiveness of the company's internal control as of December 31, 2025 (the benchmark date of the internal control evaluation report).
I. Important Statement
In accordance with the provisions of the Enterprise Internal Control Norms System, it is the responsibility of the company's Board of Directors to establish, improve, and effectively implement internal controls and evaluate their effectiveness, and to disclose them truthfully in the internal control evaluation report. The Supervisory Board supervises the establishment and implementation of internal controls by the Board of Directors. The management is responsible for organizing and leading the daily operation of the company's internal controls. The company's Board of Directors, Supervisory Board, and directors, supervisors, and senior management guarantee that the content of this report is free from any false records, misleading statements, or major omissions, and shall bear individual and joint legal responsibility for the authenticity, accuracy, and completeness of the report's content.