Internal Control Audit Report
RSM China Audit Report No. [2026]518Z0547
Guangdong TCL Smart Appliances Co., Ltd.
To all shareholders of Guangdong TCL Smart Appliances Co., Ltd.:
In accordance with the "Guidelines for Internal Control Audits" and relevant requirements of the Chinese Certified Public Accountant Professional Standards, we audited the effectiveness of internal controls over the financial reporting of Guangdong TCL Smart Appliances Co., Ltd. (hereinafter referred to as "TCL Smart Appliances") as of December 31, 2025.