Verification Opinion on the Internal Control Evaluation Report for 2025 of Zhuhai Yingboer Electric Co., Ltd. by Northeast Securities Co., Ltd.
Northeast Securities Co., Ltd. (hereinafter referred to as "the Sponsor") is the sponsor for Zhuhai Yingboer Electric Co., Ltd. (hereinafter referred to as "Yingboer" or "the Company") in its issuance of convertible corporate bonds to unspecified objects. In accordance with relevant laws and regulations, including the "Regulations on the Administration of Securities Issuance and Listing Sponsorship Business," "Rules for the Supervision of Funds Raised by Listed Companies," "Shenzhen Stock Exchange GEM Listing Rules," and "Self-Regulatory Guidelines for Listed Companies on the Shenzhen Stock Exchange No. 2 - Standardized Operations of GEM Listed Companies," the Sponsor conducted a special verification of Yingboer's internal control evaluation report for 2025. The verification results are as follows:
I. Conclusion on Internal Control Evaluation
According to the criteria for identifying significant deficiencies in internal controls over financial reporting, as of the reference date of the internal control evaluation report, the Company has no significant deficiencies in internal controls over financial reporting. The Board of Directors believes that the Company has maintained effective internal controls over financial reporting in all material respects in accordance with the requirements of the enterprise internal control normative system and relevant regulations. Based on the identification of significant deficiencies in non-financial reporting internal controls, as of the reference date of the internal control evaluation report, the Company has not identified any significant deficiencies in non-financial reporting internal controls. No factors affecting the effectiveness of internal control evaluation conclusions have occurred between the reference date of the internal control evaluation report and the date of issuance of the report.
II. Internal Control Evaluation Procedures and Methods
The internal control evaluation work of the Company is strictly executed in accordance with the procedures stipulated in the "Basic Norms for Enterprise Internal Control." During the evaluation process, necessary procedures and methods such as reviewing internal control documents, checking financial and accounting materials and contract documents, interviews, inspections, sampling analysis, and walkthrough testing were implemented to ensure sufficient and appropriate evidence for evaluating the effectiveness of internal controls.
III. Internal Control Evaluation Work Situation
The Company established and implemented internal controls based on the "Basic Norms for Enterprise Internal Control" and other regulations, focusing on elements such as internal environment, risk assessment, control activities, information and communication, and internal supervision, adhering to principles of compliance, materiality, checks and balances, adaptability, and cost-effectiveness.