Zhongtai Securities Co., Ltd.
Verification Opinion on Wuhan Portdi Technology Co., Ltd.'s 2025 Internal Control Evaluation Report
Zhongtai Securities Co., Ltd. (hereinafter referred to as "Zhongtai Securities" or "Sponsor") is the sponsor for Wuhan Portdi Technology Co., Ltd.'s (hereinafter referred to as "Portdi Technology", "Company", or "Issuer") initial public offering of shares on the ChiNext market in 2024. In accordance with the Shenzhen Stock Exchange ChiNext Stock Listing Rules, the Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 2 - Standardized Operation of ChiNext Listed Companies, and the Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 13 - Sponsorship Business, among other relevant regulations, Zhongtai Securities has audited the Company's "2025 Internal Control Evaluation Report". The details are as follows:
I. Internal Control Evaluation Work
(I) Scope of Internal Control Evaluation
The Company determines the main entities, businesses, and matters included in the evaluation scope, as well as high-risk areas, based on a risk-oriented approach. The main entities included in the evaluation scope are the Company and its subsidiaries at all levels.
The main businesses and matters included in the evaluation scope are: internal environment, risk assessment, control activities, information and communication, internal supervision; key areas of focus include fund activities, procurement business, sales business, asset management, guarantee business, financial reporting, related party transaction management, subsidiary management, information disclosure management, etc.
The Company, in accordance with the objectives of internal control and adhering to the principles of legality, completeness, importance, effectiveness, checks and balances, adaptability, and cost-effectiveness, has established an effective internal control system across all business processes within the Company, forming a sound internal control system.
(II) Main Businesses and Matters Included in the Company's Evaluation Scope
- Internal Environment
(1) Corporate Governance Structure
The Company strictly adheres to the "Company Law of the People's Republic of China" (hereinafter referred to as the "Company Law"), the "Securities Law of the People's Republic of China" (hereinafter referred to as the "Securities Law"), and the relevant laws and regulations of the Shenzhen Stock Exchange and the China Securities Regulatory Commission, continuously improving and standardizing the Company's internal control organizational structure. It has established a corporate governance structure composed of the shareholders' meeting, the board of directors, and the management, forming a scientific decision-making mechanism, execution mechanism, and supervision mechanism, safeguarding the interests of investors and the Company.
(2) Internal Organizational Structure
The Company has established an organizational structure that meets its business scale and management needs in accordance with national laws and regulations and the requirements of regulatory authorities, and has compiled internal governance-related system documents. The Company adheres to the principle of mutual supervision, mutual restraint, and coordinated operation in setting up departments and positions. By reasonably dividing the responsibilities of each department and position, and implementing the principle of separation of incompatible duties, it forms a mechanism of clear division of labor, mutual cooperation, and mutual restraint among departments, ensuring the orderly and healthy operation of the Company's production and operation activities and achieving control objectives.
(3) Human Resources