Great Wall Securities Co., Ltd.'s Audit Opinion on Zhuhai Leton Chemical Co., Ltd.'s 2025 Internal Control Self-Evaluation Report
Great Wall Securities Co., Ltd. (hereinafter referred to as "Great Wall Securities" or "Sponsor"), as the sponsor for Zhuhai Leton Chemical Co., Ltd. (hereinafter referred to as "Leton Chemical" or "the Company")'s private placement of shares and listing on the main board, has, in accordance with the "Administrative Measures for Securities Issuance and Listing Sponsorship Business," the "Shenzhen Stock Exchange Stock Listing Rules," the "Shenzhen Stock Exchange Main Board Listed Company Regulatory Operating Guidelines No. 1," the "Shenzhen Stock Exchange Listed Company Regulatory Operating Guidelines No. 13 – Sponsorship Business," and other relevant regulations, audited the "Zhuhai Leton Chemical Co., Ltd. 2025 Annual Internal Control Self-Evaluation Report" issued by the board of directors of Leton Chemical. The specific audit findings are as follows:
I. Internal Control Evaluation Work
(I) Scope of Internal Control Evaluation
The Company determines the main entities, businesses, and matters included in the evaluation scope, as well as high-risk areas, based on a risk-oriented approach. The main entities included in the evaluation scope are Zhuhai Leton Chemical Co., Ltd. and its main subsidiaries. The total assets of the entities included in the evaluation scope account for 100% of the Company's consolidated financial statement total assets, and their operating income accounts for 100% of the Company's consolidated financial statement total operating income.