BDO CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS LLP
Internal Control Audit Report
Audit Report No. [2026] ZE10025
To the Board of Directors of Wuhan Raycus Fiber Laser Technologies Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control of Enterprises" and the relevant requirements of the Chinese Certified Public Accountants' Professional Standards, we have audited the effectiveness of the financial reporting internal controls of Wuhan Raycus Fiber Laser Technologies Co., Ltd. (hereinafter referred to as "Raycus Laser") as of December 31, 2025.
I. The Company's Responsibility for Internal Control