Verification Opinion of Zhongde Securities on the Self-Evaluation Report of Internal Control of Meirui New Materials Co., Ltd. for 2025

Verification Opinion of Zhongde Securities on the Self-Evaluation Report of Internal Control of Meirui New Materials Co., Ltd. for 2025

Zhongde Securities Co., Ltd. (hereinafter referred to as "Zhongde Securities" or "the Sponsor") has conducted a continuous supervision as the sponsor for Meirui New Materials Co., Ltd. (hereinafter referred to as "Meirui New Materials" or "the Company") in accordance with relevant regulations including the "Administrative Measures for Sponsorship of Securities Issuance and Listing," "Shenzhen Stock Exchange GEM Listing Rules," "Shenzhen Stock Exchange Self-Regulatory Guidelines No. 2 for Listed Companies on the GEM," and "Basic Norms for Enterprise Internal Control." This verification opinion is based on a prudent review of Meirui New Materials' "Self-Evaluation Report of Internal Control for 2025," with specific details as follows:

1. Conclusion of Internal Control Evaluation

According to the identification of significant deficiencies in internal control over financial reporting, there were no significant deficiencies as of the benchmark date of the internal control evaluation report. The Board of Directors believes that the Company has maintained effective internal control 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 control, the Company did not find any significant deficiencies as of the benchmark date of the internal control evaluation report. No factors affecting the effectiveness of internal control evaluation conclusions occurred between the benchmark date of the internal control evaluation report and the issuance date of the report.

2. Internal Control Evaluation Work Situation

(1) Scope of Internal Control Evaluation

The Company determined the main departments, businesses, and high-risk areas included in the evaluation scope based on a risk-oriented principle. The main units included in the evaluation scope are the Company and its wholly-owned subsidiaries. The total assets of the included units account for 100% of the total assets of the consolidated financial statements, and the total operating income accounts for 100% of the total operating income of the consolidated financial statements. The main businesses and matters included in the evaluation scope are as follows: