Audit Report on Internal Control
Audit Report No. ZC10165
To all shareholders of Liaoning Xinde New Materials Technology (Group) Co., Ltd.:
In accordance with the "Guidelines for Internal Control Audits" and relevant requirements of the Chinese Certified Public Accountant Practice Standards, we audited the effectiveness of internal controls over the financial reporting of Liaoning Xinde New Materials Technology (Group) Co., Ltd. (hereinafter referred to as "Xinde New Materials") as of December 31, 2025.