001239SZSE

Comparison of Draft Report on Share Issuance and Cash Purchase of Assets by Xiangtan Yongda Machinery Manufacturing Co., Ltd.

Yongda Co., Ltd.·

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Xiangtan Yongda Machinery Manufacturing Co., Ltd. plans to acquire 49% equity of Jiangsu Jinyuan High-end Equipment Co., Ltd. through a combination of share issuance and cash payment. The Board of Directors approved the Proposal and a Draft Report detailing the transaction on December 8, 2025, and April 14, 2026, respectively. Key updates in the Draft Report include changes in risk assessments, transaction details, and compliance with regulatory measures, reflecting the transaction's classification as a major asset reorganization.

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Xiangtan Yongda Machinery Manufacturing Co., Ltd. Report on Issuing Shares and Paying Cash to Acquire Assets and Raising Supporting Funds and Related Transactions Comparison of Differences Between the Draft Report and the Proposal

Xiangtan Yongda Machinery Manufacturing Co., Ltd. (hereinafter referred to as "the Company" or "the Listed Company") intends to acquire 49.00% equity of Jiangsu Jinyuan High-end Equipment Co., Ltd. (hereinafter referred to as "the Target Company") held by Ge Yanming (hereinafter referred to as "the Counterparty") through the issuance of shares and payment of cash, while raising supporting funds (hereinafter referred to as "this transaction").

On December 8, 2025, the Listed Company held the 11th meeting of the 2nd Board of Directors, which approved the "Proposal on Issuing Shares and Paying Cash to Acquire Assets and Raising Supporting Funds and Related Transactions" (hereinafter referred to as "the Proposal") and other related resolutions. On April 14, 2026, the Listed Company held the 14th meeting of the 2nd Board of Directors, which approved the "Report on Issuing Shares and Paying Cash to Acquire Assets and Raising Supporting Funds and Related Transactions (Draft)" (hereinafter referred to as "the Restructuring Report") and other related resolutions. The main differences between the content of the Restructuring Report and the Proposal are as follows:

Main Chapters of the Restructuring ReportMain Chapters of the ProposalExplanation of Differences from the Proposal
1. Update the statement of the Listed Company1. Statement of the Counterparty;
Statement of the Listed Company, Statement of the CounterpartyStatement of the Listed Company, Statement of the Counterparty
2. Supplement disclosure of relevant securities service institutions and personnel
Relevant securities service institutions and personnel statementStatement of the Counterparty
Statement.

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