Company: QSJC
Filing Date: 2025-03-26
Form Type: 10-K
Source: 0001683168-25-001892
Chunk: 160

Company: TANCHENG GROUP CO., LTD.
Filing Date: 2025-03-26
Form: 10-K
Item: Item 1B
Chunk 160
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Not applicable.

 23 

ITEM 1C. CYBERSECURITY

Risk Management and Strategy

We recognized the significance of cybersecurity
in our business operations. Therefore, we have established a comprehensive cybersecurity and risk management framework, which includes
regular cybersecurity risk assessments to identify and evaluate potential cyber-attack threats and information security weakness that
may affect our business. We plan to implement a series of preventive measures, including firewalls, cyber-attack detection systems, and
data encryption, to safeguard confidential information and data. We will regularly conduct cybersecurity awareness training for employees
to enhance their awareness of potential cybersecurity threats and ensure they take appropriate preventive measures.

We ensure compliance with PRC laws and regulations,
including but not limited to the Cybersecurity Law, the Personal Information Protection Law and The Cybersecurity Review Measures (2021
version). We endeavor to take appropriate measures to protect national secrets and sensitive data while ensuring that the disclosure complies
with PRC restrictions on data transport.

Our cybersecurity crisis management plan outlines
the items, procedures and actions we will undertake in the event of a cybersecurity incident, including detection, response, mitigation
and remediation. When a potential threat or incident arises, our cybersecurity incident response team, currently consisting of one cybersecurity
expert, will assign a risk level classification and initiate the necessary escalation procedures outlined in our plan. All incidents that
are initially assessed by the cybersecurity incident response team as potentially high-risk are escalated promptly to our Chief Financial
Officer, who will determine whether and what elements of our cybersecurity crisis response and management plan should be activated, including
escalation to other senior management. Our Chief Financial Officer will inform our board of directors of cybersecurity incidents, as appropriate,
considering a variety of factors, including financial, operational, legal or reputational impact.

We have not identified risks from known cybersecurity
threats, including as a result of any prior cybersecurity incidents, that have materially affected or are reasonably likely to materially
affect us, including our operations, business strategy, results of operations, or financial condition. In the event of any significant
cybersecurity incidents, we will publicly disclose the nature, scope, and impact of the incident, as well as the remediation measures
we implement.

Risk Governance

We are committed to appropriate cybersecurity
governance and oversight. Our technology and cybersecurity program is the principal responsibility of our board of directors. Our board
of directors will regularly review the cybersecurity policies and incident response plans to ensure the company remains vigilant against
cybersecurity threats.