002340SZSE

2025 Internal Control Audit Report

GEM Co., Ltd.·

✨ AI Summary

This report presents the results of the internal control audit for Green Eco-Manufacture Co., Ltd. for the year ended December 31, 2025. The audit was conducted in accordance with the "Internal Control Audit Guidelines" and Chinese CPA professional standards. The auditors concluded that, in all material respects, the company maintained effective financial reporting internal controls.

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Grant Thornton

Internal Control Audit Report

Audit Report No.: [blank]

To the Shareholders of Green Eco-Manufacture Co., Ltd.:

In accordance with the "Internal Control Audit Guidelines" and the requirements of Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the financial reporting internal controls of Green Eco-Manufacture Co., Ltd. (hereinafter referred to as "Green Eco-Manufacture" 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," the "Application Guidelines for Enterprise Internal Control," and the "Evaluation Guidelines for Enterprise Internal Control," it is the responsibility of the Board of Directors of Green Eco-Manufacture to establish, improve, and effectively implement internal controls, and to evaluate their effectiveness.

II. The Responsibility of the Certified Public Accountant

Our responsibility is to express an audit opinion on the effectiveness of the financial reporting internal controls based on our audit work, and to disclose any significant deficiencies in non-financial reporting internal controls 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. Furthermore, changes in circumstances may cause internal controls to become inappropriate, or reduce the degree of compliance with control policies and procedures. Based on the results of the internal control audit, there is a certain risk in inferring the future effectiveness of internal controls.

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