Guotai Junan Securities Co., Ltd.
Audit Opinion on C-Max Technology Co., Ltd.'s 2025 Self-Assessment Report on Internal Control
Guotai Junan Securities Co., Ltd. (hereinafter referred to as "Guotai Junan" or "Sponsor") as the sponsor institution for the continuous supervision of C-Max Technology Co., Ltd. (hereinafter referred to as "C-Max Technology" or "the Company"), in accordance with the "Administrative Measures for Securities Issuance and Listing Sponsorship Business", the "Shenzhen Stock Exchange GEM Company Governance Guidelines No. 2 - Normative Operation of GEM Companies", and the "Shenzhen Stock Exchange Listed Company Self-Regulation Supervision Guidelines No. 13 - Sponsorship Business" and other relevant laws, regulations, and normative documents, has audited C-Max Technology's "2025 Self-Assessment Report on Internal Control" and hereby expresses its audit opinion as follows:
I. Conclusion of Internal Control Evaluation
Based on the identification of material weaknesses in the Company's financial reporting internal controls, as of the benchmark date of the internal control evaluation report, there were no material weaknesses in financial reporting internal controls. The Board of Directors believes that the Company has maintained effective financial reporting internal controls in all material aspects in accordance with the requirements of the corporate internal control standard system and relevant regulations.
Based on the identification of material weaknesses in the Company's non-financial reporting internal controls, as of the benchmark date of the internal control evaluation report, the Company found no material weaknesses in non-financial reporting internal controls.
No factors have occurred between the benchmark date of the internal control evaluation report and the issuance date of the internal control evaluation report that affect the conclusion of the internal control effectiveness evaluation.
II. Internal Control Evaluation Work
(I) Scope of Internal Control Evaluation
The Company determines the main entities, businesses, and matters included in the evaluation scope and high-risk areas based on the risk-oriented principle.
The main entities included in the evaluation scope include the parent company and subsidiaries. The total assets of the entities included in the evaluation scope account for 100% of the Company's consolidated financial statement assets, and the total operating income accounts for 100% of the Company's consolidated financial statement operating income.