Internal Control Audit Report
[Document Number: Youzhen Special Audit Word [2026] No. 0152]
To all shareholders of Guangdong Gaole Co., Ltd.:
In accordance with the "Internal Control Audit Guidelines for Enterprises" and the relevant requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal financial reporting controls of Guangdong Gaole Co., Ltd. (hereinafter referred to as "Gaole Shares") as of December 31, 2025.
I. Responsibility of the Company 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 responsibility for establishing and improving an effective internal control system and evaluating its effectiveness lies with the board of directors of Gaole Shares.
II. Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of internal financial reporting controls based on our audit work and to disclose any material weaknesses in internal non-financial reporting 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, 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 controls based on the results of the internal control audit.