Internal Control Audit Report
Tianjian Sports Technology Co., Ltd.;
According to the "Guidelines for Internal Control Audits of Enterprises" and the relevant requirements of the Chinese Certified Public Accountants, we conducted an internal control audit for Tianjian Sports Technology Co., Ltd. (hereinafter referred to as "the Company") for the financial reports as of December 31, 2025.
Responsibilities of the Company for Internal Control
According to the "Basic Norms for Internal Control of Enterprises" and the "Guidelines for Internal Control," the Company is responsible for establishing and maintaining effective internal control, and it is the responsibility of Tianjian Sports Technology Co., Ltd.
Responsibilities of the Registered Accountant
Our responsibility is to express an opinion on the effectiveness of the Company's internal control based on our audit.
Limitations of Internal Control
Internal control has inherent limitations, which may not prevent or detect all errors and fraud. Additionally, changes in circumstances may affect the effectiveness of internal control.
Opinions on Financial Reporting Internal Control
We believe that Tianjian Sports Technology Co., Ltd. has established effective internal control for financial reporting as of December 31, 2025, in accordance with the "Basic Norms for Internal Control of Enterprises."