Review Opinion on Robotech Intelligent Technology Co., Ltd.'s 2025 Internal Control Evaluation Report
Dongfang Securities Co., Ltd. (hereinafter referred to as "Independent Financial Advisor") serves as the independent financial advisor for Robotech Intelligent Technology Co., Ltd. (hereinafter referred to as "Robotech," "the Company," or "the Listed Company") in its issuance of shares and cash payment for asset acquisition and fundraising. In accordance with relevant laws and regulations, including the "Basic Norms for Enterprise Internal Control," "Management Measures for Major Asset Restructuring of Listed Companies," "Shenzhen Stock Exchange GEM Listing Rules," and "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange - Standardized Operations of GEM Listed Companies," the Independent Financial Advisor conducted a review of the "2025 Internal Control Evaluation Report of Robotech Intelligent Technology Co., Ltd." The specific situation is as follows:
1. Internal Control Evaluation Work of Robotech
The company determined the scope of the internal control evaluation based on a risk-oriented principle, including major units, businesses, and high-risk areas. The main units included in the evaluation are the company and its holding subsidiaries, which account for 100% of the total assets and total operating income in the consolidated financial statements. The main businesses and matters included in the evaluation are as follows:
- Company governance: governance structure and organization, human resources, corporate culture, internal audit;
- Company operations: fund management, procurement and payment, sales and collection, production and inventory management, safety production and quality management, research and development, asset management, external investment, subsidiary management, external guarantees, related party transactions, fundraising management, financial reporting, and information disclosure.