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Zhejiang Wanliyang Co., Ltd. 2025 Internal Control Self-Evaluation Report

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This report details Zhejiang Wanliyang Co., Ltd.'s 2025 internal control self-evaluation. The company assessed the reasonableness, completeness, and effectiveness of its internal control system, covering all business areas. The evaluation found that the internal control system is effective and complies with relevant laws and regulations, supporting the company's strategic goals and operational scale.

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Zhejiang Wanliyang Co., Ltd. 2025 Internal Control Self-Evaluation Report

In accordance with the "Company Law," "Securities Law," "Code of Corporate Governance for Listed Companies," "Basic Standard for Enterprise Internal Control," and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guidelines No. 1 – Normative Operation of Main Board Listed Companies," Zhejiang Wanliyang Co., Ltd. (hereinafter referred to as the "Company") has conducted a comprehensive inspection and evaluation of the reasonableness, completeness, and effectiveness of its internal control system establishment for 2025 and performed a self-evaluation.

I. Board of Directors' Statement

The Board of Directors and all directors of the Company guarantee that this report contains no false records, misleading statements, or significant omissions, and they assume individual and joint responsibility for the truthfulness, accuracy, and completeness of the report's content.

Establishing and effectively implementing internal control is the responsibility of the Company's Board of Directors; the Audit Committee supervises the Board of Directors' establishment and implementation of internal control; the management is responsible for organizing and leading the daily operation of the Company's internal control.

The objectives of the Company's internal control are: to promote the Company's improvement of operational efficiency and effectiveness, enhance the profitability and management efficiency of operating activities, reasonably ensure the legality and compliance of the Company's business management, the safety of assets, and the truthfulness and completeness of financial reports and related information, and promote the Company's sustainable development.

Principles followed by the Company in establishing internal control systems:

  1. Principle of Comprehensiveness: Internal control permeates the entire process of the Company's decision-making, execution, and supervision, covering all business and matters of the Company and its subsidiaries.
  2. Principle of Materiality: Based on comprehensive control, internal control focuses on important business matters and high-risk areas.
  3. Principle of Checks and Balances: Internal control establishes mutual checks and balances and mutual supervision in terms of governance structure, organizational setup, and power allocation, and business processes, while also considering operational efficiency.
  4. Principle of Adaptability: The establishment of internal control is adapted to the Company's scale of operation, business scope, competitive landscape, and risk level, and is adjusted in a timely manner as circumstances change.
  5. Principle of Cost-Benefit: In the establishment and implementation of internal control, the Company should weigh the implementation costs against the expected benefits to achieve effective control at a reasonable cost.

II. Overall Situation of Internal Control Evaluation Work

The Company's Board of Directors has authorized the Audit Department to be responsible for the specific organization and implementation of the internal control evaluation work. The evaluation will investigate and assess the units within the scope of evaluation based on the five elements of internal control environment, risk assessment, information and communication, control activities, and supervision of controls.

III. Basis for Internal Control Evaluation

In accordance with the "Company Law," "Securities Law," "Code of Corporate Governance for Listed Companies," "Basic Standard for Enterprise Internal Control," and the "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guidelines No. 1 – Normative Operation of Main Board Listed Companies," as well as the Company's relevant internal control systems and other laws, regulations, and rules, the internal control evaluation is conducted.

IV. Scope of Internal Control Evaluation

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