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Guotai Junan Securities' Audit Opinion on Suzhou Dongshan Precision Manufacturing's 2025 Internal Control Self-Evaluation Report

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Guotai Junan Securities, as the sponsor, audited Suzhou Dongshan Precision Manufacturing's 2025 internal control self-evaluation report. The audit confirmed that the company's corporate governance is sound and its internal control system complies with relevant regulations. The report concludes that the company maintained effective internal controls in all material aspects as of December 31, 2025.

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Guotai Junan Securities Co., Ltd. Audit Opinion on Suzhou Dongshan Precision Manufacturing Co., Ltd.'s 2025 Internal Control Self-Evaluation Report

Guotai Junan Securities Co., Ltd. (hereinafter referred to as "Guotai Junan" or "the Sponsor") as the sponsor for Suzhou Dongshan Precision Manufacturing Co., Ltd. (hereinafter referred to as "Dongshan Precision" or "the Company") for its private offering of shares, and in accordance with the "Administrative Measures for Securities Issuance and Listing Sponsorship Business," the "Shenzhen Stock Exchange Stock Listing Rules," the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 1 - Norms for Main Board Listed Companies," and the "Basic Norms for Enterprise Internal Control," and other laws, regulations, and normative documents, has audited the "Suzhou Dongshan Precision Manufacturing Co., Ltd. 2025 Internal Control Self-Evaluation Report." The details are as follows:

I. Important Statement

In accordance with the requirements of the enterprise internal control standard system, the establishment, improvement, and effective implementation of internal control, the evaluation of its effectiveness, and the truthful disclosure of the internal control evaluation report are the responsibilities of the Company's Board of Directors. The Audit Committee supervises the establishment and implementation of internal control by the Board of Directors. 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 this report contains no false records, misleading statements, or significant omissions, and shall bear individual and joint legal responsibility for the truthfulness, accuracy, and completeness of the report.

The objective of the Company's internal control is to reasonably ensure the legality and compliance of business operations, the safety of assets, and the truthfulness and completeness of financial reports and related information, and to improve operational efficiency and effectiveness, thereby achieving strategic development goals. Due to the inherent limitations of internal control, it can only provide reasonable assurance for achieving the above objectives. Furthermore, changes in circumstances may render internal control inappropriate, or reduce the degree of compliance with control policies and procedures. Therefore, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control evaluation.

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 were 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 standard 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. The Board of Directors believes that the Company has maintained effective non-financial reporting internal control in all material (essential) aspects in accordance with the requirements of the enterprise internal control standard system and relevant regulations.

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