Guojin Securities Co., Ltd. (hereinafter referred to as "Guojin Securities" or "the Sponsor") is the continuous supervision and sponsorship institution for the initial public offering and listing of Chengdu Ruidi Intelligent Drive Technology Co., Ltd. (hereinafter referred to as "Ruidi Intelligent Drive" or "the Company"). In accordance with the requirements of relevant laws, regulations, and normative documents such as the "Regulations on the Administration of Sponsorship Business for Securities Issuance and Listing," "Basic Norms for Enterprise Internal Control," "Self-Regulatory Guidelines No. 2 for Listed Companies on the Shenzhen Stock Exchange - Standardized Operations of GEM Listed Companies," and "Self-Regulatory Guidelines No. 13 for Listed Companies on the Shenzhen Stock Exchange - Sponsorship Business," Guojin Securities conducted a verification of the "Internal Control Evaluation Report of Chengdu Ruidi Intelligent Drive Technology Co., Ltd. for 2025" (hereinafter referred to as "the Evaluation Report"). The specific situation is as follows:
I. Verification Work of the Sponsor
The Sponsor verified the integrity, rationality, and effectiveness of the Company's internal control from multiple aspects, including the internal control environment, business control, information system control, accounting management system, and supervision of internal control, through the following measures:
- Reviewed materials from the shareholders' meeting, board of directors, and supervisory board, as well as the company's articles of association and various management systems, independent directors' opinions, and internal audit materials;
- Conducted a preliminary review of the company's information disclosure documents;
- Monitored the progress of the company's fundraising investment projects, sampled accounting vouchers, and reviewed bank reconciliation statements;
- Communicated with the company's directors, supervisors, senior management, and other key personnel;
- Reviewed the evaluation report issued by the company.
II. Conclusion of Internal Control Evaluation
According to the identification of significant defects in internal control over financial reporting, there were no significant defects in internal control over financial reporting as of the evaluation report's reference date. The board of directors believes that the company has maintained effective internal control over financial reporting in all material respects in accordance with the requirements of the enterprise internal control normative system and relevant regulations. The company has established a relatively complete, rational, and effective internal control system in various aspects, which has been effectively implemented. Based on the identification of significant defects in non-financial reporting internal control, no significant defects were found as of the evaluation report's reference date. No factors affecting the effectiveness of the internal control evaluation conclusion occurred between the reference date of the internal control evaluation report and the date of issuance of the report. Currently, the company's internal control is commensurate with its operating scale, business scope, competitive status, and risk level, and is timely adjusted and improved as circumstances change.
III. Internal Control Evaluation Work Situation
(A) Scope of Internal Control Evaluation
The company determined the main units, businesses, and high-risk areas included in the evaluation scope based on a risk-oriented principle. The main units included: Chengdu Ruidi Intelligent Drive Technology Co., Ltd. and its holding subsidiaries Sichuan Ruidi Jiayuan Machinery Co., Ltd., Meishan Ruitong Machinery Co., Ltd., and J.M.S. Europe B.V. The proportion of the units included in the evaluation scope is as follows:
| Indicator | Proportion (%) |
|---|---|
| Total assets of units included in the evaluation scope as a percentage of the total assets of the company's consolidated financial statements | 100.00 |
| Total operating income of units included in the evaluation scope as a percentage of the total operating income of the company's consolidated financial statements | 100.00 |