Internal Control Audit Report RSM | Rongcheng Rongcheng Certified Public Accountants (Special General Partnership) Head Office: 10th Floor, Building 1, 22 Fuchengmenwai Avenue, Xicheng District, Beijing (100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail: bj@rsmchina.com.cn https://www.rsm.global/china/ Rongcheng Audit Word [2026] 100Z0213
To the shareholders of Jiangsu Lianfa Textile Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control of Enterprises" and the requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the financial reporting internal controls of Jiangsu Lianfa Textile Co., Ltd. (hereinafter referred to as "Lianfa Shares Company") as of December 31, 2025.
I. Responsibility of the Enterprise 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 board of directors of Lianfa Shares Company 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 audit work performed, and to disclose any significant deficiencies in non-financial reporting internal control that we have noted.