Guangdong Advertising Group Co., Ltd. 2025 Internal Control Evaluation Report
To all shareholders of Guangdong Advertising Group Co., Ltd.:
Pursuant to the "Basic Norms for Enterprise Internal Control" and its supporting guidelines, as well as other internal control regulatory requirements (hereinafter referred to as the "Enterprise Internal Control Norms System"), and in conjunction with Guangdong Advertising Group Co., Ltd.'s (hereinafter referred to as the "Company") internal control system and evaluation methods, based on daily supervision and special supervision of internal controls, we have evaluated the effectiveness of the Company's internal controls as of December 31, 2025 (the "Internal Control Evaluation Reporting Period").
I. Important Statement
In accordance with the requirements of the Enterprise Internal Control Norms System, the establishment, improvement, and effective implementation of internal controls, the evaluation of their 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 board of directors in establishing and implementing internal controls. The management is responsible for organizing and leading the daily operation of the Company's internal controls.
The Company's board of directors and its directors and senior management guarantee that the content of this report contains no false records, misleading statements, or material omissions, and they shall bear individual and joint legal liability for the truthfulness, accuracy, and completeness of the report's content.
The objective of the Company's internal control is to reasonably guarantee the legality and compliance of business operations, the safety of assets, the truthfulness and completeness of financial reports and related information, and to improve operational efficiency and effectiveness, thereby promoting the achievement of development strategies. Due to the inherent limitations of internal control, it can only provide reasonable assurance for the achievement of these objectives. Furthermore, due to changes in circumstances, internal controls may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Therefore, there is a certain risk in inferring the future effectiveness of internal controls based on the results of the internal control evaluation.
II. Internal Control Evaluation Conclusion
Based on the identification of material weaknesses in the Company's financial reporting internal controls, as of the Internal Control Evaluation Reporting Period, there were no material weaknesses in financial reporting internal controls. The board of directors believes that the Company has maintained effective financial reporting internal controls in all material aspects in accordance with the requirements of the Enterprise Internal Control Norms System and relevant regulations.