Internal Control Audit Report

Internal Control Audit Report

Wuhu Fusay Technology Co., Ltd.
RSM Audit No. [2026]230Z0218
RSM Accounting Firm (Special General Partnership)
Beijing, China

Table of Contents

Internal Control Audit Report

RSM Audit No. [2026]230Z0218
To all shareholders of Wuhu Fusay Technology 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 Wuhu Fusay Technology Co., Ltd. (hereinafter referred to as "Fusay Technology") as of December 31, 2025.

1. Responsibility of the Company for Internal Control
   According to the "Basic Norms for Enterprise Internal Control," "Guidelines for the Application of Enterprise Internal Control," and "Guidelines for the Evaluation of Enterprise Internal Control," it is the responsibility of Fusay Technology's board of directors to establish, implement, and evaluate the effectiveness of internal controls.

2. Responsibility of the Certified Public Accountant
   Our responsibility is to express an audit opinion on the effectiveness of internal controls over financial reporting based on the audit work performed and to disclose any significant deficiencies in non-financial reporting internal controls that we become aware of.

3. Inherent Limitations of Internal Control
   Internal control has inherent limitations and may not prevent or detect misstatements. Additionally, changes in circumstances may render internal controls inadequate or reduce compliance with control policies and procedures, making it risky to infer future effectiveness based on the results of the internal control audit.

4. Audit Opinion on Financial Reporting Internal Control
   We believe that Fusay Technology maintained effective internal controls over financial reporting in all material respects as of December 31, 2025, in accordance with the "Basic Norms for Enterprise Internal Control" and related regulations.

RSM Accounting Firm (Special General Partnership)
Head Office: 22 Fuchengmen Outer Street, Xicheng District, Beijing, 10th Floor, 1001-1 to 1001-26 (100037)
TEL: 010-6600 1391
FAX: 010-6600 1392
E-mail: bj@rsmchina.com.cn
https://www.rsm.global/china/

(This page has no text and serves as the signature and seal page for the report No. RSM Audit [2026]230Z0218 of Wuhu Fusay Technology Co., Ltd.)

RSM Accounting Firm (Special General Partnership)
Chinese Certified Public Accountant: Tong Miaogen
Chinese Certified Public Accountant: XXX
Beijing, China
Chinese Certified Public Accountant: Ju Jingjing
April 2, 2026

1. Internal Control Self-Assessment Report for 2025
   To all shareholders of Wuhu Fusay Technology Co., Ltd.:
   In 2025, Wuhu Fusay Technology Co., Ltd. (hereinafter referred to as "the Company") conducted an internal control self-assessment based on 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"). The assessment was conducted in conjunction with the Company's internal control system and evaluation methods, adhering to a risk-oriented principle to continuously optimize the internal control system to adapt to the changing external environment and internal management requirements. The board of directors evaluated the effectiveness of internal controls as of December 31, 2025 (the benchmark date for the internal control evaluation report), with the specific evaluation results outlined below.