Robotechs Intelligent Technology Co., Ltd. 2025 Internal Control Evaluation Report
To all shareholders of Robotechs Intelligent Technology Co., Ltd.:
Based on the "Basic Norms for Enterprise Internal Control" and its supporting guidelines, as well as other internal control regulatory requirements (hereinafter referred to as the "Enterprise Internal Control Norms System"), and in conjunction with Robotechs Intelligent Technology Co., Ltd.'s (hereinafter referred to as the "Company") internal control system and evaluation methods, and on the basis of daily supervision and special supervision of internal controls, we have evaluated the effectiveness of the Company's internal controls as of December 31, 2025 (the "Internal Control Evaluation Reporting Date").
I. Important Statement
In accordance with the requirements of the Enterprise Internal Control Norms System, establishing and improving internal controls, implementing them effectively, evaluating their effectiveness, and disclosing the internal control evaluation report truthfully are the responsibilities of the Company's Board of Directors. The Audit Committee supervises the establishment and implementation of internal controls by the Board of Directors and issues a written assessment of the effectiveness of the Company's internal controls. The management is responsible for organizing and leading the daily operation of the Company's internal controls. The Company's Board of Directors, Audit Committee, directors, and senior management guarantee that the content of this report is free from any false records, misleading statements, or significant omissions, and they bear individual and joint legal responsibility for the truthfulness, accuracy, and completeness of the report.
The objective of the Company's internal control is to reasonably guarantee that business operations are legal and compliant, assets are safe, financial reports and related information are true and complete, operating efficiency and effectiveness are improved, and development strategies are achieved. Due to the inherent limitations of internal control, it can only provide reasonable assurance for achieving these objectives. Furthermore, changes in circumstances may render internal controls inappropriate, or reduce the degree of compliance with control policies and procedures, and there is a certain risk in inferring the future effectiveness of internal controls based on the results of the internal control evaluation.
II. Conclusion of Internal Control Evaluation
Based on the determination of material weaknesses in the Company's financial reporting internal controls, as of the Internal Control Evaluation Reporting Date, there are 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 Enterprise Internal Control Norms System and relevant regulations.
Based on the determination of material weaknesses in the Company's non-financial reporting internal controls, as of the Internal Control Evaluation Reporting Date, the Company has not found any material weaknesses in non-financial reporting internal controls.
No factors that affect the effectiveness of the internal control evaluation conclusion have occurred between the Internal Control Evaluation Reporting Date and the date of issuance of this Internal Control Evaluation Report.
III. Internal Control Evaluation Work
(I) Scope of Internal Control Evaluation
The Company determines the main entities, businesses, and matters included in the scope of evaluation, as well as high-risk areas, based on a risk-oriented approach. The main entities included in the scope of evaluation include: the Company and its holding subsidiaries. The total assets of the entities included in the scope of evaluation account for 100% of the total assets of the Company's consolidated financial statements, and the total operating revenue accounts for 100% of the total operating revenue of the Company's consolidated financial statements.