Zhongxinghua Certified Public Accountants LLP (Special General Partnership) Address (location): 20/F, Tower B, Lize SOHO, 20 Lize Road, Fengtai District, Beijing PR China Tel: 010-51423818 Fax: 010-51423816
Internal Control Audit Report
Zhongxinghua Internal Control Audit Certificate (2026) No. 00000119
To all shareholders of Hunan Lingpai Technology Group Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control" and the relevant requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the internal financial reporting controls of Hunan Lingpai Technology Group Co., Ltd. (hereinafter referred to as "Lingpai Technology Company") as of December 31, 2025.
I. Responsibility of Hunan Lingpai Technology Group Co., Ltd. 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 Board of Directors of Lingpai Technology Company to establish, improve, and effectively implement internal control, and to evaluate its effectiveness.
II. Responsibility of Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of the internal financial reporting controls based on the implementation of the audit work, and to disclose any significant deficiencies in internal financial reporting controls that are noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that misstatements may not be prevented or detected. Furthermore, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Therefore, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.
IV. Audit Opinion on Internal Financial Reporting Controls
We believe that, as of December 31, 2025, Lingpai Technology Company maintained effective internal financial reporting controls in all material respects in accordance with the "Basic Norms for Enterprise Internal Control" and relevant regulations.
Zhongxinghua Certified Public Accountants LLP (Special General Partnership)
(This page is intentionally left blank, serving as the signature and seal page for the "Internal Control Audit Report of Hunan Lingpai Technology Group Co., Ltd." (Zhongxinghua Internal Control Audit Certificate (2026) No. 00000119))
Certified Public Accountant: [blank] Certified Public Accountant: [blank]
Date: 2026 April 21