Verification Opinion of the Internal Control Evaluation Report for 2025 of Guangdong Provincial Institute of Building Science Group Co., Ltd. by China Merchants Securities Co., Ltd.
China Merchants Securities Co., Ltd. (hereinafter referred to as "China Merchants Securities" or "the Sponsor") acted as the sponsor for the initial public offering and listing on the ChiNext of Guangdong Provincial Institute of Building Science Group Co., Ltd. (hereinafter referred to as "Guangdong Jian Ke" or "the Company"). In accordance with the "Listing Rules for ChiNext Stocks of Shenzhen Stock Exchange," "Self-Regulatory Guidelines No. 2 for Listed Companies on Shenzhen Stock Exchange—Standardized Operations of ChiNext Listed Companies," and other relevant laws, regulations, and normative documents, the internal control evaluation report for the year 2025 was verified. The specific verification details are as follows:
I. Conclusion of Internal Control Evaluation
Based on the identification of significant deficiencies in the internal control of financial reporting, there were no significant deficiencies in financial reporting internal controls as of the evaluation report reference date. The Board of Directors believes that the Company has maintained effective financial reporting internal controls in all significant aspects in accordance with the requirements of the internal control normative system and relevant regulations. Based on the identification of significant deficiencies in non-financial reporting internal controls, no significant deficiencies were found as of the evaluation report reference date. No factors affecting the effectiveness of internal control evaluation conclusions occurred between the evaluation report reference date and the issuance date of the evaluation report.
II. Internal Control Evaluation Work of the Company
(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 in the evaluation scope are as follows:
| Unit Name |
|---|
| Guangdong Provincial Institute of Building Science Group Co., Ltd. |
| Guangdong Jian Ke Traffic Engineering Quality Testing Center Co., Ltd. |
| Guangdong Jian Ke Energy Conservation and Environmental Protection Technology Co., Ltd. |
| Guangdong Provincial Safety Production Technology Center Co., Ltd. |
| Guangdong Safety Production Magazine Co., Ltd. |
| Guangdong Jian Ke Yuan Sheng Engineering Testing Co., Ltd. |
| Guangdong Provincial Construction Engineering Quality Safety Testing Station Co., Ltd. |
| Shenzhen Co., Ltd. of Guangdong Provincial Construction Engineering Quality Safety Testing Station |
| Guangdong Jian Ke Innovation Technology Research Institute Co., Ltd. |
| Guangdong Jian Ke Smart Construction Technology Co., Ltd. |
| Guangdong Provincial Station for Quality Testing Technology Co., Ltd. |
| Foshan Institute of Building Science Co., Ltd. |
| Yangjiang Institute of Building Science Co., Ltd. |
| Hong Kong Institute of Building Science Innovation Technology Co., Ltd. |
The total assets of the units included in the evaluation scope accounted for 100% of the total assets of the Company's consolidated financial statements, and the total operating income accounted for 100% of the total operating income of the Company's consolidated financial statements. The main businesses and matters included in the evaluation scope encompass: corporate governance structure, development strategy, human resources, social responsibility, capital activities, asset management, procurement, production management, sales, related party transactions, guarantee business, external investment, financial reporting, comprehensive budgeting, contract management, external information disclosure, internal information transmission, information systems, etc. The aforementioned units, businesses, matters, and high-risk areas cover the main aspects of the Company's operational management, with no significant omissions.