Kaiser (China) Culture Co., Ltd. To All Shareholders of Kaiser (China) Culture Co., Ltd.:
According to the "Basic Standards for Enterprise Internal Control" and its supporting guidelines, as well as other internal control regulatory requirements (collectively referred to as the "Internal Control System"), combined with Kaiser (China) Culture Co., Ltd.'s ("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 Report Base Date").
I. Important Statement
In accordance with the requirements of the Internal Control 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 of the Board of Directors (Supervisory Board) supervises the establishment and implementation of internal controls by the Board of Directors. The management is responsible for organizing and leading the daily operations of the Company's internal controls. The Company's Board of Directors, directors, and senior management guarantee that the content of this report contains no false records, misleading statements, or material omissions, and assume individual and joint legal liability for the authenticity, accuracy, and completeness of the report's content.