002302SZSE

Announcement on Provision for Bad Debt and Asset Impairment Losses

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China West Construction Group Co., Ltd. announces its provision for bad debt and asset impairment losses for January-December 2025. The company recognized total impairment provisions of RMB 352,754,769.95. This provision is expected to reduce the company's net profit attributable to shareholders by RMB 265,252,803.92. The provisions were approved by the board of directors.

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Securities Code: 002302 Securities Abbreviation: West Construction Announcement No.: 2026-019 CHINA WEST CONSTRUCTION GROUP CO.,LTD Announcement on Provision for Bad Debt and Asset Impairment Losses

The Company and all members of the Board of Directors guarantee the content of the information disclosed is true, accurate, and complete, and that there are no false records, misleading statements, or significant omissions.

On April 2, 2026, China West Construction Group Co., Ltd. (hereinafter referred to as the "Company") held the 30th meeting of the 8th Board of Directors, which reviewed and approved the "Proposal on Provision for Bad Debt and Asset Impairment Losses." The specific situation is hereby announced as follows:

I. Overview of the Provision for Bad Debt and Asset Impairment Losses

To objectively and fairly reflect the Company's asset value, financial position, and operating results, in accordance with the "Accounting Standards for Business Enterprises" and the Company's accounting policies and other relevant regulations, and based on the principle of prudence, the Company conducted a comprehensive review and impairment test of all assets within the scope of the consolidated financial statements as of December 31, 2025. Based on the test results, impairment provisions were made for assets with impairment indicators. From January to December 2025, the Company made total impairment provisions of RMB 352,754,769.95. The specific details of the impairment provisions are as follows:

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