Group 1 - The core viewpoint of the report is that Shandong Provincial Commercial Group Financial Co., Ltd. has established a comprehensive internal control system and effectively manages risks, ensuring compliance with regulatory requirements [1][8] - The financial company was established with a registered capital of 2 billion RMB and has been operational since April 28, 2012, focusing on various financial services for its member units [1][2] - As of June 30, 2025, the financial company reported total assets of 843.59 million RMB, net assets of 248.34 million RMB, operating income of 11.75 million RMB, and net profit of 5.34 million RMB [6][7] Group 2 - The financial company has a governance structure that includes a board of directors, a supervisory board, and senior management, ensuring effective decision-making and oversight [2][4] - The company has implemented a risk management framework that includes regular audits and compliance checks, with no significant operational risks reported [6][8] - The company maintains a strong liquidity position, with deposits amounting to 150.47 million RMB, representing 51.05% of its cash balance, and a borrowing balance of 1.5 million RMB, accounting for 6.52% of total financing [7][8]