Internal Control Audit Report
Shanghai Weihong Electronic Technology Co., Ltd.
Rongcheng Audit No. [2026] 200Z0031
Rongcheng Accounting Firm (Special General Partnership)
Beijing, China
Table of Contents
| No. | Content | Page Number |
|---|---|---|
| 1 | Internal Control Assurance Report | 1-22 |
| 2 | Internal Control Self-Evaluation Report | 1-8 |
Internal Control Audit Report
Rongcheng Audit No. [2026] 200Z0031
To all shareholders of Shanghai Weihong Electronic Technology Co., Ltd.:
In accordance with the "Guidelines for Internal Control Audits" and relevant requirements of the Chinese Certified Public Accountant Practice Standards, we audited the effectiveness of internal controls over the financial reporting of Shanghai Weihong Electronic Technology Co., Ltd. (hereinafter referred to as "Weihong") as of December 31, 2025.
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Responsibility of the Enterprise for Internal Control
According to the provisions of the "Basic Norms for Enterprise Internal Control," "Guidelines for the Application of Enterprise Internal Control," and "Guidelines for the Evaluation of Enterprise Internal Control," it is the responsibility of Weihong's board of directors to establish, implement, and evaluate the effectiveness of internal controls. -
Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of internal controls over financial reporting based on the audit work performed and to disclose any significant deficiencies in non-financial reporting internal controls that we become aware of. -
Inherent Limitations of Internal Control
Internal control has inherent limitations and may not prevent or detect misstatements. Additionally, changes in circumstances may render internal controls inadequate or reduce adherence to control policies and procedures, making it risky to infer future effectiveness based on the results of the internal control audit. -
Audit Opinion on Financial Reporting Internal Control
We believe that Weihong maintained effective internal controls over financial reporting in all material respects as of December 31, 2025, in accordance with the "Basic Norms for Enterprise Internal Control" and relevant regulations.
Rongcheng Accounting Firm (Special General Partnership)
Address: 10th Floor, Building 1, No. 22 Fuchengmen Outer Street, Xicheng District, Beijing, 100037
TEL: 010-6600 1391
FAX: 010-6600 1392
E-mail: bj@rsmchina.com.cn
https://www.rsm.global/china/
Internal Control Self-Evaluation Report
To all shareholders of Shanghai Weihong Electronic Technology Co., Ltd.:
In accordance with the provisions of the "Basic Norms for Enterprise Internal Control" and its supporting guidelines, as well as other internal control regulatory requirements (hereinafter referred to as the "Enterprise Internal Control Normative System"), and based on the internal control system and evaluation methods of Shanghai Weihong Electronic Technology Co., Ltd. (hereinafter referred to as "the Company"), we evaluated the effectiveness of the Company's internal controls as of December 31, 2025 (the reference date for the internal control evaluation report).
- Important Statement
According to the provisions of the Enterprise Internal Control Normative System, it is the responsibility of the Company's board of directors to establish, implement, and evaluate the effectiveness of internal controls and to truthfully disclose the internal control evaluation report. The audit committee supervises the establishment and implementation of internal controls by the board of directors, while the management is responsible for organizing and leading the daily operations of internal controls. The Company's board of directors, directors, and senior management ensure that the content of this report does not contain any false records, misleading statements, or significant omissions, and bear individual and joint legal responsibility for the truthfulness, accuracy, and completeness of the report's content.