002808SZSE

2025 Annual Internal Control Audit Report

*ST Hengjiu Co., Ltd.··6p

✨ AI Summary

This report details the internal control audit of Suzhou Hengguang Technology Co., Ltd. for the year ending December 31, 2025. The audit aimed to assess the effectiveness of internal controls. A key finding involves a 20 million yuan core purchasing matter with Suzhou Hengde Technology Co., Ltd. Due to limitations in assessing the sufficiency and use of these funds, the auditors could not determine the effectiveness of Hengguang Technology's internal controls.

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Internal Control Audit Report

Suzhou Hengguang Technology Co., Ltd. is a wholly-owned subsidiary:

According to the "Enterprise Internal Control Audit Guidelines" and the relevant requirements of the Chinese Registered Accountants, we audited Suzhou Hengguang Technology Co., Ltd. (hereinafter referred to as Hengguang Technology) for the effectiveness of its internal control as of December 31, 2025.

1. Responsibilities of the Enterprise for Internal Control

According to the "Basic Norms for Enterprise Internal Control," "Guidelines for the Application of Enterprise Internal Control," and "Regulations on Enterprise Internal Control," establish and implement effective internal controls, and clarify that effective internal controls are the responsibility of the enterprise.

2. Limitations of Internal Control

Internal control has inherent limitations, which cannot prevent or detect all errors and fraud. Additionally, changes in the environment may lead to ineffective internal controls or misapplication of policies and procedures. Based on the internal control audit results, the effectiveness of internal controls has certain risks.

3. Matters Not Requiring Legal Opinions

Forecast of Suzhou Hengguang Technology Co., Ltd.'s 20 million yuan core purchasing matters

In 2025, Hengguang Technology Co., Ltd. plans to engage in core purchasing with Suzhou Hengde Technology Co., Ltd. (hereinafter referred to as Hengde Technology) for a total of 20 million yuan. The company intends to sign a procurement agreement, and the procurement should return 20 million yuan before December 31, 2025.

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