Internal Control Audit Report Audit Firm Report [2026] No. ZF10514
To all shareholders of Aishida Co., Ltd.:
In accordance with the "Guidelines for Internal Control Audits of Enterprises" and the relevant requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the financial reporting internal controls of Aishida Co., Ltd. (hereinafter referred to as "Aishida") as of December 31, 2025.
I. Responsibility of the Company 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 responsibility for establishing, improving, and effectively implementing internal control, and evaluating its effectiveness, rests with the Board of Directors of Aishida.
II. Responsibility of the Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of financial reporting internal controls based on the implementation of audit work, and to disclose any significant deficiencies in non-financial reporting internal controls that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that errors may not be prevented or discovered. Furthermore, due to changes in circumstances that may render internal control inappropriate, or a reduction in the degree of compliance with control policies and procedures, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.