Gongzheng Tianye Certified Public Accountants, SGP Wuxi, Jiangsu, China Tel: 86 (510) 68798988 Fax: 86 (510) 68567788 E-mail: mail@gztycpa.cn
Internal Control Audit Report
To the Shareholders of Nanjing Keyuan Smart Technology Group Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control of Enterprises" and the requirements of the Chinese Certified Public Accountants' Professional Standards, we have audited the effectiveness of the financial reporting internal controls of Nanjing Keyuan Smart Technology Group Co., Ltd. (hereinafter referred to as "Keyuan Smart") as of December 31, 2025.