EDIFIER 漫步者
Shenzhen Edifier Technology Co., Ltd. 2025 Annual Report on Self-Evaluation of Internal Control
To all shareholders of Shenzhen Edifier Technology Co., Ltd.:
In accordance with the "Basic Norms for Enterprise Internal Control" and its supporting guidelines, as well as other internal control regulatory requirements (hereinafter referred to as the "Enterprise Internal Control Norms System"), and combined with Shenzhen Edifier Technology Co., Ltd.'s (hereinafter referred to as the "Company") internal control system and evaluation methods, based on daily supervision and special supervision of internal control, we have evaluated the effectiveness of the Company's internal control as of December 31, 2025 (the base date of the internal control evaluation report).
I. Important Statement
In accordance with the requirements of the Enterprise Internal Control Norms System, establishing, improving, and effectively implementing internal control, and evaluating its effectiveness, and truthfully disclosing the internal control evaluation report are the responsibilities of the Company's Board of Directors. The management is responsible for organizing and leading the daily operation of the Company's internal control. The Company's Board of Directors, directors, and senior management guarantee that the content of this report is free from any false records, misleading statements, or significant omissions, and they bear individual and joint legal responsibility for the authenticity, accuracy, and completeness of the report's content.
The objective of the Company's internal control is to reasonably ensure that business operations are legal and compliant, assets are safe, financial reports and related information are true and complete, operating efficiency and effectiveness are improved, and development strategies are achieved. Due to the inherent limitations of internal control, it can only provide reasonable assurance for achieving these objectives. Furthermore, changes in circumstances may render internal control inappropriate, or reduce the degree of adherence to control policies and procedures. Based on the results of the internal control evaluation, there is a certain risk in inferring the future effectiveness of internal control.
II. Conclusion of Internal Control Evaluation
Based on the identification of material weaknesses in the Company's financial reporting internal control, as of the base date of the internal control evaluation report, there are no material weaknesses in financial reporting internal control. The Board of Directors believes that the Company has maintained effective financial reporting internal control in all material aspects in accordance with the requirements of the Enterprise Internal Control Norms System and relevant regulations.
Based on the identification of material weaknesses in the Company's non-financial reporting internal control, as of the base date of the internal control evaluation report, the Company has not found any material weaknesses in non-financial reporting internal control.
No events have occurred between the base date of the internal control evaluation report and the issuance date of the internal control evaluation report that affect the conclusion of the internal control effectiveness evaluation.
III. Internal Control Evaluation Work
(I) Scope of Internal Control Evaluation
The Company determines the main entities, business operations, and matters included in the evaluation scope, as well as high-risk areas, based on a risk-oriented approach. The scope of evaluation includes the Company and its subsidiaries. The main content included in the scope of evaluation is as follows: