Internal Control Audit Report
(As of December 31, 2025)
Table of Contents Page Internal Control Audit Report 1-2
Dehao Internal Letter [2026]00000050
To all shareholders of Zhuhai Letong Chemical Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control of Enterprises" and the relevant requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal control of the financial report of Zhuhai Letong Chemical Co., Ltd. (hereinafter referred to as "Letong Shares") 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 establishment and improvement of an effective internal control system, and the evaluation of its effectiveness are the responsibilities of the company's board of directors.
II. The Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of the financial reporting internal control based on the audit work performed, and to disclose any significant deficiencies in non-financial reporting internal control 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 discovered. In addition, as changes in circumstances may render internal control inappropriate, or reduce the degree of compliance with control policies and procedures, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.