Internal Control Audit Report
Tianzhi Professional Letter [2026] 22494
To the Shareholders of Zhongyi Feng Luopusi Jin Material Technology Co., Ltd.:
In accordance with the "Guidance on Auditing of Internal Control over Financial Reporting" and the relevant requirements of the Chinese Certified Public Accountants Auditing Standards, we have audited the effectiveness of the internal control over financial reporting of Zhongyi Feng Luopusi Jin Material Technology Co., Ltd. (hereinafter referred to as "Luopusi Jin" or "the Company") as of December 31, 2025.
I. The Company's Responsibility 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 Luopusi Jin's board of directors to establish, improve, and effectively implement internal control, and to evaluate its effectiveness.
II. The Certified Public Accountant's Responsibility
Our responsibility is to express an audit opinion on the effectiveness of internal control over financial reporting based on our audit work, and to disclose any material weaknesses in internal control over financial reporting that we have noted.
Luopusi Jin acquired Zhongyi Wujian (Hubei) Inspection and Testing Certification Co., Ltd. (hereinafter referred to as "the Acquired Company") in 2025 and included it in the scope of its consolidated financial statements for the year 2025. In accordance with the relevant exemption provisions of the "Guiding Opinions of the China Securities Regulatory Commission on the Supervision of the Implementation of Enterprise Internal Control Standards" (Issue 1, 2011, Total Issue 1), Luopusi Jin may exclude the internal control over financial reporting of the Acquired Company from the scope of its evaluation when evaluating the effectiveness of its internal control over financial reporting as of December 31, 2025. In accordance with the relevant guidance of the "Implementation Opinions on the Auditing of Internal Control over Financial Reporting," when we performed audit work on Luopusi Jin's internal control over financial reporting, we did not include the internal control over financial reporting of the Acquired Company within the scope of the audit.