000004SZSE

Announcement on Changes to Accounting Policies

*ST Guohua Co., Ltd.··2 pages

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Stock Code: 000004 Stock Abbreviation: *ST Guohua Announcement No.: 2026-041 Shenzhen Guohua Net An Technology Co., Ltd Announcement regarding changes in accounting policies The company and all members of the board of directors guarantee that the disclosed information is true, accurate, and complete, without any false records or misleading Sexual statements or material omissions.

According to the latest regulations issued by the Ministry of Finance, Shenzhen Guohua Cybersecurity Technology Co., Ltd. (hereinafter referred to as "the company"). The company ") changes certain accounting policies. According to the Shenzhen Stock Exchange Stock Listing Rules and other relevant regulations, This change in accounting policy falls under the requirements of laws, administrative regulations, or the unified national accounting system

Changes in accounting policies do not require submission to the company's board of directors or shareholders' meeting for review. The relevant information is hereby announced as follows:

  1. Overview of Changes in Accounting Policies (1) Reason and date of change

In December 2025, the Ministry of Finance issued the "Notice on Issuing the Interpretation No. 19 of the Enterprise Accounting Standards." The notice (Cai Kuai [2025] No. 32) stipulates that "compensatory assets in business combinations not under common control." Regarding the disposal of the relevant capital when subsidiaries were acquired through a business combination under common control "Regarding the derecognition of financial liabilities settled using electronic payment systems," "Regarding finance Assessment of Cash Flow Characteristics of Asset Contracts and Related Disclosures" "Regarding Designation as Measured at Fair Value and Variable Disclosure of equity instruments that are included in other comprehensive income," and other provisions will take effect from January 1, 2026. According to the requirements of the Ministry of Finance, the company will implement the above revised accounting policies starting January 1, 2026.

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