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Internal Control Audit Report
Daxin Audit Letter [2026] No. 12-00005
To all shareholders of Xiyu Tourism Development Co., Ltd.:
In accordance with the "Guidelines for Auditing Internal Control" and the requirements of the Chinese Certified Public Accountants Practice Standards, we have audited the effectiveness of the financial reporting internal controls of Xiyu Tourism Development Co., Ltd. (hereinafter referred to as "the Company") as of December 31, 2025.
I. The Company's Responsibility for Internal Control