Internal Control Audit Report
Dehao Internal Letter [2026]00000038
To all shareholders of Hubei Guochuang High-Tech Materials Co., Ltd.:
In accordance with the "Audit Guidelines for Enterprise Internal Control" and the relevant requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal control of Hubei Guochuang High-Tech Materials Co., Ltd. (hereinafter referred to as Guochuang High-Tech) for the financial reporting as of December 31, 2025.
I. Responsibility 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 company's board of directors 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 financial reporting internal control based on the implementation of audit work, and to disclose any significant deficiencies in non-financial reporting internal control that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations and is subject to the possibility of not preventing and detecting misstatements. Furthermore, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Based on the results of the internal control audit, there is a certain risk in inferring the future effectiveness of internal control.