Verification Opinion on the 2025 Internal Control Self-Assessment Report of Anhui Jialiqi Advanced Composite Materials Technology Co., Ltd.
CITIC Construction Investment Securities Co., Ltd. (hereinafter referred to as "CITIC Construction Investment" or "Sponsor") is the sponsor and continuous supervision institution for the initial public offering of Anhui Jialiqi Advanced Composite Materials Technology Co., Ltd. (hereinafter referred to as "Jialiqi" or "Company"). According to relevant regulations including the "Administrative Measures for Securities Issuance and Listing Sponsorship Business," "Shenzhen Stock Exchange GEM Listing Rules," and "Self-Regulatory Guidelines No. 13 for Listed Companies on the Shenzhen Stock Exchange - Sponsorship Business," CITIC Construction Investment conducted a verification of Jialiqi's 2025 internal control self-assessment report. The specific situation is as follows:
1. Verification of the Company's 2025 Internal Control Self-Assessment Report
The sponsor representative of CITIC Construction Investment carefully reviewed Jialiqi's 2025 internal control self-assessment report. Through inquiries with the company's directors, senior management, and other relevant personnel, as well as reviewing documents from shareholder meetings, board meetings, and various business and management regulations, the integrity, rationality, effectiveness, and the authenticity and objectivity of the 2025 internal control self-assessment report were verified.
2. Self-Assessment of the Effectiveness of Internal Control System Implementation
(1) Internal Control Assessment Conclusion
Based on the identification of significant deficiencies in internal control over financial reporting, as of the internal control assessment report reference date, the company does not have significant deficiencies in internal control over financial reporting. The board of directors believes that the company has maintained effective internal control over financial reporting in all material respects in accordance with the "Basic Norms for Enterprise Internal Control" issued by the Ministry of Finance and related regulations. Based on the identification of significant deficiencies in non-financial reporting internal control, as of the internal control assessment report reference date, the company did not find significant deficiencies in non-financial reporting internal control.
No factors affecting the effectiveness of the internal control assessment conclusion occurred between the internal control assessment report reference date and the issuance date of the internal control assessment report.
(2) Scope of Internal Control Assessment
The company determined the main units, businesses, and high-risk areas included in the assessment scope based on a risk-oriented principle. The total assets of the units included in the assessment scope account for 100% of the total assets in the company's financial statements, and the total operating income accounts for 100% of the total operating income in the company's financial statements. The main businesses and matters included in the assessment scope encompass key elements such as control environment, risk assessment, control activities, information and communication, and internal supervision. Specifically, internal controls related to financial statements include corporate governance, development strategy, capital management, procurement and payment, sales and collection, asset management, quality control, research and development, military confidentiality, financial reporting, and information systems. High-risk areas mainly include revenue recognition.
With the joint efforts of the board of directors, management, and all employees, the company has established a relatively complete and effective internal control system, creating systematic internal control systems and necessary internal supervision mechanisms from the corporate governance level to various business process levels, providing comprehensive and reasonable assurance for the legal compliance of the company's operations, asset safety, and the authenticity and completeness of financial reporting and related information.