[Image: MOORE logo] [Image: Da Hua logo] Da Hua Certified Public Accountants (Special General Partnership) Beijing Haidian District West 4th Ring Middle Road Courtyard 16 Building 7 Floor 12 [100039] Tel: 86 (10) 5835 0011 Fax: 86 (10) 5835 0006 www.dahua-cpa.com
Internal Control Audit Report Dahua Nei Zi [2026] 0011000065
To all shareholders of Tianjin Lifeon Pharmaceutical Co., Ltd.:
In accordance with the "Audit Guidelines for Corporate Internal Control" and the requirements of the Chinese Certified Public Accountants Practice Standards, we have audited the effectiveness of the internal control of the financial report of Tianjin Lifeon Pharmaceutical Co., Ltd. (hereinafter referred to as "Lifeon Pharmaceutical Company") as of December 31, 2025.
I. Responsibility for Internal Control
In accordance with the provisions of the "Basic Norms for Enterprise Internal Control," "Guidelines for the Application of Enterprise Internal Control," and "Guidelines for the Evaluation of Enterprise Internal Control," the establishment, improvement, and effective implementation of internal control, and the evaluation of its effectiveness are the responsibilities of the company's board of directors.
II. Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of the internal control of the financial report based on the implementation of the audit work, and to disclose any significant deficiencies in the internal control of non-financial reports that we have noticed.