Shenzhen Coannna Home Furnishings Co., Ltd. 2025 Annual Report Internal Control Audit Report
Grant Thornton 致同 Internal Control Audit Report Grant Thornton (Special General Partnership) 5F, Saite Plaza, 22 Jianguomenwai Avenue, Chaoyang District, Beijing, China, 100004 Tel: +86 10 8566 5588 Fax: +86 10 8566 5120 www.grantthornton.cn Audit Report of Grant Thornton (2026) No. 441A016267
To the Shareholders of Shenzhen Coannna Home Furnishings Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control" and the requirements of the Chinese Certified Public Accountants Practice Standards, we have audited the effectiveness of the internal control over financial reporting of Shenzhen Coannna Home Furnishings Co., Ltd. (hereinafter referred to as "Coannna 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 Coannna Company's board of directors to establish, improve, and effectively implement internal controls and to evaluate their effectiveness.
II. Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of the internal control over financial reporting based on our audit work, and to disclose any material weaknesses in internal control over non-financial reporting 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 detected. In addition, due to changes in circumstances, internal controls 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.
IV. Audit Opinion on Internal Control over Financial Reporting
We believe that, as of December 31, 2025, Coannna Company has maintained effective internal control over financial reporting in all material respects in accordance with the "Basic Norms for Enterprise Internal Control" and relevant regulations.
Certified Public Accountant Certified Public Accountant
China · Beijing April 23, 2026
Shenzhen Coannna Home Furnishings Co., Ltd. 2025 Annual Report Internal Control Evaluation Report
In accordance with the "Basic Norms for Enterprise Internal Control" and its supporting guidelines, and combined with the internal control system and evaluation methods of Shenzhen Coannna Home Furnishings Co., Ltd. (hereinafter referred to as the "Company"), we have conducted a comprehensive evaluation of the effectiveness of the Company's internal control as of December 31, 2025, based on daily supervision and special supervision of internal control. This report aims to report the evaluation results of the Company's internal control to all shareholders, ensuring the soundness and effectiveness of the Company's internal control system.
I. Important Statement
The Company's board of directors is responsible for establishing, improving, and effectively implementing the internal control system, evaluating its effectiveness, and truthfully disclosing the internal control evaluation report. The audit committee supervises the establishment and implementation of internal controls by the board of directors, and the management is responsible for organizing the daily operation of the enterprise's internal control. The Company's board of directors, audit committee, directors, and senior management guarantee that the content of this report contains no false records, misleading statements, or material omissions, and shall bear individual and joint legal responsibility for the authenticity, accuracy, and completeness of the report's content.