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Table of Contents
I. Internal Control Audit Report...... pp. 1-2
II. Annex ...... pp. 3-7
Internal control audit report
Tianjian Trial [2025] No. 2944
All shareholders of Cambrian Technology Co., Ltd.:
In accordance with the Guidelines for the Audit of Enterprise Internal Control and the relevant requirements of the Chinese Certified Public Accountants Practice Standards, we audited the effectiveness of the internal control over the financial reporting of Cambrian Technology Co., Ltd. (hereinafter referred to as Cambrian) as of December 31, 2024.
1. The responsibility of the enterprise for internal control
In accordance with the provisions of the Basic Standards for Enterprise Internal Control, the Guidelines for the Application of Enterprise Internal Control, and the Guidelines for the Evaluation of Enterprise Internal Control, it is the responsibility of the board of directors of Cambrian to establish, improve and effectively implement internal control and evaluate its effectiveness.
2. Responsibilities of certified public accountants
Our responsibility is to express an audit opinion on the effectiveness of internal controls over financial reporting and to disclose material deficiencies in internal controls over non-financial reporting that are noted on the basis of the audit work.
3. Inherent limitations of internal controls
Internal controls are inherently limited, and there is the potential that misstatements cannot be prevented and detected. In addition, there is a risk that the effectiveness of future internal controls will be inferred based on the results of internal control audits because changes in circumstances may cause internal controls to become inappropriate or to reduce the degree of compliance with control policies and procedures.
4. Audit opinion on internal control over financial reporting
We believe that Cambrian on December 31, 2024
and related provisions in all material respects to maintain effective internal controls over financial reporting.
Tianjian Certified Public Accountants (Special General Partnership) Chinese Certified Public Accountants:
Hangzhou, China Chinese Certified Public Accountants:
April 18, 2025
This copy is only for the purpose attached to the report of Tianjian Review [2025] No. 2944 of Zhongke Cambrian Technology Co., Ltd. to prove that Tianjian is an accountant
The firm (special general partnership) operates legally, and other uses are invalid and shall not be disseminated without authorization.
Page 3 of 7
This copy is only for the purpose attached to the report of Tianjian Review [2025] No. 2944 of Zhongke Cambrian Technology Co., Ltd., which proves that Tianjian Certified Public Accountants (special
General partnership) has legal practice qualifications, and other uses are invalid and shall not be disseminated without authorization.
This copy is only for the review of Tianjian of Cambrian Technology Co., Ltd. (2025)
Report No. 2944 is attached to prove that Zhu Dawei is a Chinese Certified Public Accountant, he
The use is invalid and shall not be disseminated without authorization.
This copy is only for the review of Tianjian of Cambrian Technology Co., Ltd. (2025)
Report No. 2944 is attached to prove that Weng Shudan is a Chinese Certified Public Accountant.
He is invalid and must not be disseminated without authorization.
Page 7 of 7
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