Wuhan Guide Infrared Co., Ltd. 2025 Annual Report on Self-Evaluation of Internal Control
To all shareholders of Wuhan Guide Infrared Co., Ltd.:
Based on the "Basic Norms for Enterprise Internal Control" and its supporting guidelines issued by the Ministry of Finance and other five ministries, as well as other internal control regulatory requirements (hereinafter referred to as the "Internal Control Norms System"), and combined with the internal control system and evaluation measures of Wuhan Guide Infrared Co., Ltd. (hereinafter referred to as the "Company"), and on the basis of daily and special supervision of internal control, we have evaluated the effectiveness of the Company's internal control as of December 31, 2025.
I. Important Statement
In accordance with the requirements of the Internal Control Norms System, it is the responsibility of the Company's Board of Directors to establish, improve, and effectively implement internal control, evaluate its effectiveness, and disclose the internal control evaluation report truthfully. The Audit Committee supervises the establishment and implementation of internal control by the Board of Directors. The management is responsible for organizing and leading the daily operation of the Company's internal control. The Company's Board of Directors, all directors, and senior management guarantee that the content of this report is free from false records, misleading statements, or major omissions, and they shall bear individual and joint legal liability for the authenticity, accuracy, and completeness of the report.
The objective of the Company's internal control is to reasonably ensure the legality and compliance of operations, the safety of assets, and the truthfulness and completeness of financial reports and related information, to improve operational efficiency and effectiveness, and to promote the achievement of development strategies. Due to the inherent limitations of internal control, it can only provide reasonable assurance for achieving these objectives. Furthermore, changes in circumstances may render internal control inappropriate, or reduce the degree of compliance with control policies and procedures, and there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control evaluation.
II. Conclusion of Internal Control Evaluation
Based on the identification of major deficiencies in the Company's financial reporting internal control, as of December 31, 2025, there were no major deficiencies in financial reporting internal control.
Based on the identification of major deficiencies in the Company's non-financial reporting internal control, as of December 31, 2025, the Company found no major deficiencies in non-financial reporting internal control.
In summary, the Company's management believes that as of December 31, 2025, the Company maintained effective internal control related to financial reporting in all material aspects in accordance with the requirements of the Internal Control Norms System and relevant regulations. The Company's Board of Directors believes that the Company's existing internal control system has been basically established and improved and is effectively implemented.
Key control points and high-risk areas have been effectively controlled. The Company's internal control system complies with relevant national laws, regulations, and regulatory requirements and is adapted to the needs of the Company's business management and development. It can provide reasonable assurance for the preparation of true and fair financial reports, and provide assurance for the healthy operation of the Company's various businesses and the control of the Company's operational risks. In all material aspects, effective internal control related to financial reporting has been maintained.
From December 31, 2025, to the date of this report, no factors have occurred that affect the conclusion of the internal control effectiveness evaluation.
III. Internal Control Evaluation Work
(I) Scope of Internal Control Evaluation