Internal Control Audit Report
Zhonghuan Audit (2026) 0600259
To all shareholders of Shenzhen Topband Co., Ltd.:
In accordance with the "Guidance on Auditing of Internal Control" and the requirements of the Chinese Certified Public Accountants Practice Standards, we have audited the effectiveness of the internal control over financial reporting of Shenzhen Topband Co., Ltd. (hereinafter referred to as "Topband Company") as of December 31, 2025.
I. Responsibility of Topband 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," it is the responsibility of the Board of Directors of Topband Company to establish, improve, and effectively implement internal control, and to evaluate its effectiveness.
II. Responsibility of the Certified Public Accountant
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 significant deficiencies in internal control over non-financial reporting 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, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Predicting the future effectiveness of internal control based on the results of an internal control audit carries a certain risk.
IV. Audit Opinion on Internal Control over Financial Reporting
We believe that Shenzhen Topband Co., Ltd. maintained effective internal control over financial reporting in all material respects as of December 31, 2025, in accordance with the "Basic Norms for Enterprise Internal Control" and relevant regulations.
Zhongshenzhonghuan Certified Public Accountants LLP
Certified Public Accountant: Sun Zhijun [blank] Certified Public Accountant: Xiao Shuyue [blank]
China · Wuhan April 24, 2026
Shenzhen Topband Co., Ltd.
2025 Internal Control Evaluation Report
In accordance with the "Company Law," "Securities Law," "Shenzhen Stock Exchange Listed Company Self-Regulation Supervision Guidelines No. 1 – Main Board Listed Company Standard Operation," and 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 Normative System"), and relevant laws, regulations, normative documents, and the "Articles of Association," combined with the company's 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 evaluation date of the internal control report). The evaluation results are as follows:
I. Important Statement
In accordance with the provisions of the Enterprise Internal Control Normative System, it is the responsibility of the company's Board of Directors to establish, improve, and effectively implement internal control, evaluate its effectiveness, and disclose the internal control evaluation report truthfully. The Board of Directors' Audit Committee supervises the establishment and implementation of internal control by the 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, Audit Committee, directors, and senior management guarantee that this report contains no false records, misleading statements, or major omissions, and shall bear individual and joint legal responsibility for the truthfulness, accuracy, and completeness of the report.