Internal Control Audit Report
Shanghai Certified Public Accountants (Special General Partnership) Shanghai Certified Public Accountants (Special General Partnership)
Report No. SCPA (2026) No. 7296
To the shareholders of Harbin Honor Pharmaceutical Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control of Enterprises" and the relevant requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the internal control of the financial report of Harbin Honor Pharmaceutical Co., Ltd. (hereinafter referred to as "the Company") as of December 31, 2025.
I. The Company's Responsibility for Internal Control
In accordance with the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," and "Evaluation Guidelines for Enterprise Internal Control," the responsibility for establishing, improving, and effectively implementing internal control, and evaluating its effectiveness rests with the Company's Board of Directors.
II. The Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of the financial reporting internal control based on the implementation of audit work, and to disclose any material weaknesses in non-financial reporting internal control that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that misstatements cannot be prevented or detected. In addition, due to changes in circumstances that may render internal control inappropriate, or a reduced degree of adherence to 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.