Shandong Delisi Food Co., Ltd.
Internal Control Audit Report
Dahua Internal Letter [2026] No. 0011000114
Da Hua Certified Public Accountants (Special General Partnership)
To All Shareholders of Shandong Delisi Food 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 financial report internal controls of Shandong Delisi Food Co., Ltd. (hereinafter referred to as "Delisi") as of December 31, 2025.
I. 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 effective internal control and the evaluation of its effectiveness are the responsibility of the company's board of directors.
II. Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of financial report internal controls based on the audit work performed, and to disclose any significant deficiencies in non-financial report internal controls that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that misstatements cannot be prevented or detected. In addition, as changes in circumstances may cause internal control to become 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.