Internal Control Audit Report
RSM China Audit Report No. [2026]518Z0708
Shenzhen Xingyuan Material Technology Co., Ltd.
To all shareholders of Shenzhen Xingyuan Material Technology Co., Ltd.:
In accordance with the "Guidelines for Internal Control Audits" and relevant requirements of the Chinese Certified Public Accountant Professional Standards, we audited the effectiveness of internal controls over the financial reporting of Shenzhen Xingyuan Material Technology Co., Ltd. (hereinafter referred to as "Xingyuan Material") as of December 31, 2025.