Internal Control Audit Report
[Logo: Zhonghua]
Huizhi (2026) No. 02674
To all shareholders of Shanghai Puliite Composite Material Co., Ltd.:
In accordance with the "Guidelines for Auditing of Enterprise Internal Control" and the requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the financial reporting internal control of Shanghai Puliite Composite Material Co., Ltd. (hereinafter referred to as "Puliite Material 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 Puliite Material Company to establish, improve, and effectively implement internal control, and to evaluate its effectiveness.
II. Responsibility of the Registered Accountants
Our responsibility is to express an audit opinion on the effectiveness of financial reporting internal control based on the implementation of audit work, and to disclose any material weaknesses 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 it cannot prevent or discover misstatements. In addition, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Therefore, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.