Shandong Yabo Technology Co., Ltd.
To all shareholders of Shandong Yabo Technology Co., Ltd.:
Pursuant to the "Basic Norms for Enterprise Internal Control" and its supporting guidelines, as well as other internal control regulatory requirements (hereinafter referred to as the "Enterprise Internal Control Norms System"), and in conjunction with Shandong Yabo Technology Co., Ltd.'s (hereinafter referred to as the "Company") internal control system and evaluation methods, based on daily and special supervision of internal controls, we have evaluated the effectiveness of the Company's internal controls as of December 31, 2025 (the base date of the internal control evaluation report).
I. Important Statement
In accordance with the requirements 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, evaluate their effectiveness, and disclose the internal control evaluation report truthfully. The Board of Directors, directors, and senior management of the Company guarantee that the content of this report contains no false statements, misleading representations, or significant omissions, and they shall bear individual and joint legal responsibility for the authenticity, accuracy, and completeness of the report's content.
The objective of the Company's internal control is to reasonably ensure that business operations are legal and compliant, assets are safe, financial reports and related information are true and complete, operating efficiency and effectiveness are improved, and development strategies are achieved. Due to the inherent limitations of internal control, it can only provide reasonable assurance for achieving these objectives. Furthermore, changes in circumstances may render internal controls inappropriate, or reduce the degree of adherence to control policies and procedures, posing a certain risk in inferring the future effectiveness of internal controls based on the results of the internal control evaluation.