Guangdong Tianyi Ma Information Industry Co., Ltd. Self-Evaluation Report on the Effectiveness of Internal Control
To All Shareholders of Guangdong Tianyi Ma Information Industry Co., Ltd.:
In accordance with the "Basic Norms for Enterprise Internal Control" and its supporting guidelines, as well as other regulatory requirements for internal control (hereinafter referred to as the "Enterprise Internal Control Normative System"), and based on the internal control system and evaluation methods of Guangdong Tianyi Ma Information Industry Co., Ltd. (hereinafter referred to as the "Company"), and on the basis of daily and special supervision of internal control, we have evaluated the effectiveness of the Company's internal control as of December 31, 2025 (the base date of the internal control evaluation report).
I. Important Statement
In accordance with the requirements of the Enterprise Internal Control Normative System, the establishment, improvement, and effective implementation of internal control, the evaluation of its effectiveness, and the truthful disclosure of the internal control evaluation report are the responsibilities of the Company's Board of Directors. The Audit Committee 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, its directors, and senior management guarantee that the content of this report contains no false records, misleading statements, or significant omissions, and shall bear individual and joint legal liability for the truthfulness, accuracy, and completeness of the report's content.
The objective of the Company's internal control is to reasonably ensure the legality and compliance of business operations, the security of assets, and the truthfulness and completeness of financial reports and related information, to improve operational efficiency and effectiveness, and to promote the achievement of development strategies. Due to the inherent limitations of internal control, it can only provide reasonable assurance for the achievement of these objectives. Furthermore, changes in circumstances may lead to internal control becoming inappropriate, or a reduction in the degree of adherence to control policies and procedures, and there is a certain risk in inferring the future effectiveness of internal control 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 control, as of the base date of the internal control evaluation report, there are no material weaknesses in financial reporting internal control. The Board of Directors believes that the Company has maintained effective financial reporting internal control in all material aspects in accordance with the requirements of the Enterprise Internal Control Normative System and relevant regulations.
Based on the determination of material weaknesses in the Company's non-financial reporting internal control, as of the base date of the internal control evaluation report, the Company has not found any material weaknesses in non-financial reporting internal control.
No factors have occurred between the base date of the internal control evaluation report and the date of issuance of the internal control evaluation report that affect the conclusion of the internal control effectiveness evaluation.
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III. Internal Control Evaluation Work
(I) Scope of Internal Control Evaluation
The Company determines the main entities, businesses, and matters within the scope of evaluation and high-risk areas based on a risk-oriented approach. The main entities included in the scope of evaluation include the Company, wholly-owned subsidiaries, and holding companies. The total assets of the entities included in the scope of evaluation account for 100% of the Company's consolidated financial statement assets, and the total operating income accounts for 100% of the Company's consolidated financial statement operating income.