Verification Opinion on the Internal Control Evaluation Report for 2025 of Jinlu Electronics Technology Co., Ltd. by Guojin Securities Co., Ltd.
Guojin Securities Co., Ltd. (hereinafter referred to as the "Sponsor") serves as the sponsor and lead underwriter for the initial public offering and listing of Jinlu Electronics Technology Co., Ltd. (hereinafter referred to as "Jinlu Electronics" or "the Company"). In accordance with the "Administrative Measures for Securities Issuance and Listing Sponsorship," "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," we conducted a prudent review of Jinlu Electronics' internal control evaluation report and provide the following verification opinion:
I. Internal Control Evaluation Report for 2025
Based on the provisions of the "Basic Norms for Enterprise Internal Control" and its supporting guidelines, as well as other internal control regulatory requirements (hereinafter referred to as the "Enterprise Internal Control Normative System"), and in conjunction with Jinlu Electronics Technology Co., Ltd.'s internal control system and evaluation methods, we evaluated the effectiveness of the company's internal control as of December 31, 2025 (the reference date for the internal control evaluation report).
(1) Important Statement
According to the provisions of the Enterprise Internal Control Normative System, it is the responsibility of the company's board of directors to establish, improve, and effectively implement internal controls, evaluate their effectiveness, and truthfully disclose the internal control evaluation report. The audit committee supervises the establishment and implementation of internal controls by the board of directors. The management is responsible for organizing and leading the daily operation of internal controls. The company's board of directors and senior management ensure that the content of this report does not contain any false records, misleading statements, or significant omissions, and bear individual and joint legal responsibility for the truthfulness, accuracy, and completeness of the report. The objective of the company's internal control is to reasonably ensure that business management is legal and compliant, assets are secure, financial reporting and related information are true and complete, operational efficiency and effectiveness are improved, and development strategies are promoted. Due to the inherent limitations of internal controls, they can only provide reasonable assurance of achieving the above objectives. Furthermore, changes in circumstances may render internal controls inappropriate or reduce compliance with control policies and procedures, thus inferring the future effectiveness of internal controls based on evaluation results carries certain risks.
(2) Internal Control Evaluation Conclusion
Based on the identification of significant deficiencies in financial reporting internal controls according to the company's financial report, as of the reference date of the internal control evaluation report, there are no significant deficiencies in financial reporting internal controls. The board of directors believes that the company has maintained effective financial reporting internal controls in all material respects in accordance with the requirements of the Enterprise Internal Control Normative System and related regulations. Based on the identification of significant deficiencies in non-financial reporting internal controls, as of the reference date of the internal control evaluation report, the company has not identified any significant deficiencies in non-financial reporting internal controls. No factors affecting the evaluation conclusion of internal control effectiveness have occurred between the reference date of the internal control evaluation report and the issuance date of the internal control evaluation report.
(3) Internal Control Evaluation Work Situation
- Scope of Internal Control Evaluation