Important Statement
According to 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"), combined with Shenzhen Zhishang Technology Co., Ltd.'s (hereinafter referred to as the "Company") internal control system and evaluation methods, the Company's board of directors has evaluated the effectiveness of internal controls as of December 31, 2025 (the benchmark date for the internal control evaluation report).
The establishment, improvement, and effective implementation of internal controls, as well as 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 controls by the board. The management is responsible for organizing and leading the daily operation of internal controls. The Company's board of directors, audit committee, and 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's content.
The goal 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 the development strategy is promoted. Due to inherent limitations in internal controls, they can only provide reasonable assurance of achieving the above objectives. Furthermore, changes in circumstances may render internal controls inappropriate or reduce adherence to control policies and procedures, making it risky to infer the future effectiveness of internal controls based on evaluation results.
Internal Control Evaluation Conclusion
Based on the identification of significant deficiencies in internal controls over financial reporting, as of the benchmark date of the internal control evaluation report, there are no significant deficiencies in financial reporting internal controls. The board 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 benchmark 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 benchmark date of the internal control self-assessment report and the issuance date of the internal control self-assessment report.
Internal Control Evaluation Work Situation
(1) Scope of Internal Control Evaluation
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Main Units Included in the Evaluation Scope
The scope of this internal control evaluation mainly covers all business operations and matters of the Company and all subsidiaries within the consolidated financial statements based on a risk-oriented principle, focusing on significant business matters and high-risk areas. The total assets of the units included in the evaluation account for 100% of the total assets in the Company's consolidated financial statements, and the total operating income accounts for 100% of the total operating income in the Company's consolidated financial statements. -
Main Businesses and Matters Included in the Evaluation Scope
The main businesses and matters included in the evaluation scope of this internal control include: corporate governance, internal organizational structure, internal audit, human resources, corporate culture, social responsibility, procurement, sales, capital management, asset management, research and development, financial reporting, related party transactions, external guarantees, significant investments, information and communication, information disclosure, etc. The units, businesses, matters, and high-risk areas included in the evaluation cover the main aspects of the Company's business management, with no significant omissions.