Internal Control Audit Report
Da Hua Internal Letter [2026] No. 0011000060
To all shareholders of Xuchang Far East Drive Shaft Co., Ltd.:
In accordance with the "Audit Guidelines for Enterprise Internal Control" and the requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal financial reporting controls of Xuchang Far East Drive Shaft Co., Ltd. (hereinafter referred to as "Far East Drive Shaft") as of December 31, 2025.