Internal Control Audit Report
Tianjian Audit [2026] No. 4199
To all shareholders of Zhejiang Weixing New Material Co., Ltd.:
In accordance with the "Guidelines for Auditing of Internal Control over Financial Reporting" and the requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal control over financial reporting of Zhejiang Weixing New Material Co., Ltd. (hereinafter referred to as Weixing New Material 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 the "Guidelines for Evaluating Enterprise Internal Control," the establishment and improvement of effective internal control, and the evaluation of its effectiveness are the responsibilities of the Board of Directors of Weixing New Material Company.
II. The 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 that may render internal control inappropriate, or a reduction in the degree of compliance with control policies and procedures, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.