Shandong Nanshan Zhishang Technology Co., Ltd.
Internal Control Audit Report
He Xin Shen Zi (2026) No. 000316
Table of Contents
Page Number
I. Internal Control Audit Report 1-2
II. Internal Control Self-Evaluation Report 3-7
Hexin Certified Public Accountants (Special General Partnership)
April 15, 2026
Report Body
Report Body
To all shareholders of Shandong Nanshan Zhishang Technology Co., Ltd.:
In accordance with the "Guidance on Auditing of Internal Control of Enterprises" and the requirements of the Chinese Certified Public Accountants' Auditing Standards, we audited the effectiveness of the internal control of the financial report of Shandong Nanshan Zhishang Technology Co., Ltd. (hereinafter referred to as Nanshan Zhishang Company) as of December 31, 2025.
I. Responsibility of the Company for Internal Control
In accordance with the provisions of the "Basic Norms for Internal Control of Enterprises," "Application Guidelines for Internal Control of Enterprises," and "Guidance for Evaluation of Internal Control," the establishment and effective implementation of internal control, and the evaluation of its effectiveness are the responsibility of the Board of Directors of Nanshan Zhishang Company.
II. Responsibility of the Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of the internal control of the financial report based on the implementation of audit work, and to disclose significant deficiencies in the internal control of non-financial reports that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that it cannot prevent or detect misstatements. In addition, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. There is a certain risk in inferring the effectiveness of future internal control based on the results of the internal control audit.
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IV. Audit Opinion on Internal Control of Financial Reporting
We believe that, as of December 31, 2025, Nanshan Zhishang Company has maintained an effective internal control of financial reporting in all material respects in accordance with the "Basic Norms for Internal Control of Enterprises" and relevant regulations.
Chinese Certified Public Accountant: Han Hanwei 370100011221
Chinese Certified Public Accountant: Li Sheng 370100011237
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2025 Annual Internal Control Evaluation Report
In accordance with the "Basic Norms for Internal Control of Enterprises" and its supporting guidelines and other internal control regulatory requirements (hereinafter referred to as the "Internal Control Norms System"), combined with the internal control system and evaluation methods of Shandong Nanshan Zhishang Technology Co., Ltd. (hereinafter referred to as the "Company" or "this Company"), based on the daily supervision and special supervision of internal control, we have evaluated the effectiveness of internal control of the Company as of December 31, 2025 (the evaluation report date).
I. Important Statement
In accordance with the provisions of the Internal Control Norms System, the establishment and effective implementation of internal control, the evaluation of its effectiveness, and the truthful disclosure of the internal control evaluation report are the responsibility of the Company's Board of Directors. The Audit Committee of the Board of Directors supervises the establishment and implementation of internal control by the Board of Directors. The management is responsible for organizing and leading the daily operation of the Company's internal control. The Company's Board of Directors and directors, and senior management guarantee that this report contains no false records, misleading statements, or major omissions, and shall bear individual and joint legal responsibility for the authenticity, accuracy, and completeness of the report.