Important Statement
Establishing, implementing, and effectively disclosing the internal control evaluation report is the responsibility of the company's Board of Directors. The Audit Committee supervises, while the management team organizes daily operations. The Board, directors, and senior management guarantee the report's content is true, accurate, and complete, without false records, misleading statements, or significant omissions, and bear corresponding legal responsibilities. The company's internal control aims to reasonably ensure legal compliance in operations, asset security, and the authenticity and completeness of financial reports and related information, enhancing operational efficiency and effectiveness, and promoting the achievement of development strategies. Due to inherent limitations in internal controls, they can only provide reasonable assurance for achieving these goals. Additionally, changes in circumstances may render internal controls inappropriate or reduce compliance with control policies, thus inferring future effectiveness based on this evaluation carries certain risks.
Internal Control Evaluation Conclusion
According to the criteria for identifying significant deficiencies in internal controls over financial reporting, as of the evaluation report's reference date, the company has no significant deficiencies in financial reporting internal controls. The Board believes that the company has maintained effective financial reporting internal controls in all material aspects according to the requirements of the internal control regulatory framework. Based on the criteria for identifying significant deficiencies in non-financial reporting internal controls, the company found no significant deficiencies as of the evaluation report's reference date. No factors affecting the effectiveness evaluation of internal controls have occurred between the reference date and the issuance date of this report.
Internal Control Evaluation Work Situation
The Board of Directors authorized the Audit Department to organize and implement the internal control evaluation work.
Internal Control Evaluation Basis
This evaluation report is based on the "Basic Norms for Enterprise Internal Control" and its supporting guidelines jointly issued by five ministries including the Ministry of Finance and the China Securities Regulatory Commission (CSRC), the "Shenzhen Stock Exchange GEM Listing Rules," the "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange," and the "General Provisions for Annual Internal Control Evaluation Reports" issued by the CSRC and the Ministry of Finance, combined with the company's internal control system, to evaluate the effectiveness of the design and operation of internal controls as of December 31, 2025.
Internal Control Evaluation Scope
The main units included in the evaluation scope are: the parent company, Xinyu Guoke Special Equipment Co., Ltd., Jiangxi Gengyun Meteorological Service Co., Ltd., and Nanjing Guoke Software Co., Ltd., whose total assets and operating income account for 100.00% of the company's consolidated financial statements. The main businesses and matters included in the evaluation cover: organizational structure, development strategy, human resources, social responsibility, corporate culture, financial activities, procurement, production, sales, asset management, research and development, engineering projects, financing guarantees, external investments, related transactions, financial reporting, budgeting, contract management, information communication, and internal supervision. High-risk areas of focus include: operational risk, procurement risk, safety risk, quality risk, project risk, investment risk, confidentiality risk, and guarantee risk. The evaluation scope is comprehensive, with no significant omissions.