Zhuhai Aerospace Microelectronics Co., Ltd. Internal Control Audit Report Dahua Nei Zi [2026] No. 0011000061
Dahua Certified Public Accountants (Special General Partnership)
To all shareholders of Zhuhai Aerospace Microelectronics Co., Ltd.:
In accordance with the "Internal Control Audit Guidelines for Enterprises" and the relevant requirements of the Chinese Institute of Certified Public Accountants' professional standards, we have audited the effectiveness of the financial reporting internal controls of Zhuhai Aerospace Microelectronics Co., Ltd. (hereinafter referred to as "Aerospace Micro") as of December 31, 2025.
I. Responsibility for Internal Control
In accordance with the provisions of the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," and "Evaluation Guidelines for Enterprise Internal Control," it is the responsibility of the company's board of directors to establish, improve, and effectively implement internal controls and evaluate their effectiveness.
II. Responsibility of Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of financial reporting internal controls based on the implementation of audit work, and to disclose any significant deficiencies in non-financial reporting internal controls that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that errors may not be prevented or discovered. In addition, due to changes in circumstances, internal controls may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Therefore, inferring future internal control effectiveness from the results of internal control audits carries a certain risk.
IV. Audit Opinion on Financial Reporting Internal Control
We are of the opinion that, as of December 31, 2025, Aerospace Micro has maintained effective financial reporting internal controls in all material respects in accordance with the "Basic Norms for Enterprise Internal Control" and relevant regulations.
Chinese Certified Public Accountant: Chen Lin Chinese Certified Public Accountant: Chen Bin
April 8, 2026
Zhuhai Aerospace Microelectronics Co., Ltd. 2025 Annual Report Internal Control Evaluation Report
Zhuhai Aerospace Microelectronics Co., Ltd. 2025 Annual Internal Control Evaluation Report
In accordance with the "Basic Norms for Enterprise Internal Control" and its supporting guidelines and other internal control regulatory requirements (hereinafter referred to as the "Enterprise Internal Control Norms System"), combined with the company's internal control system and evaluation methods, and based on daily supervision and special supervision of internal control, we have evaluated the effectiveness of the company's internal control as of December 31, 2025 (the internal control evaluation report benchmark date). The evaluation results are described as follows:
I. Important Statement
In accordance with the provisions of the Enterprise Internal Control Norms System, it is the responsibility of the company's board of directors to establish, improve, and effectively implement internal controls, evaluate their effectiveness, and disclose them truthfully in the internal control evaluation report. The Audit Committee supervises the board of directors in establishing and implementing internal controls. Management is responsible for organizing and leading the daily operation of the company's internal control. The company's board of directors and all directors and senior management guarantee that the content of this report does not contain any false records, misleading statements, or major omissions, and shall bear individual and joint legal responsibility for the truthfulness, accuracy, and completeness of the report's content.