Internal Control Audit Report RSM | Rongcheng Rongcheng Certified Public Accountants (Special General Partnership) Head Office: Floors 1001-1 to 1001-26, Building 1, No. 22 Fuchengmenwai Street, Xicheng District, Beijing (100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail: bj@rsmchina.com.cn https://www.rsm.global/china/ Rongcheng Audit Word [2026] 361Z0157
To all shareholders of Rising Group Co., Ltd.:
In accordance with the "Internal Control Audit Guidelines" and the requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal control over financial reporting of Rising Group Co., Ltd. (hereinafter referred to as "Rising Stock Company") as of December 31, 2025.
I. Responsibility of the Company for Internal Control