002321SZSE

Announcement on the Provision and Reversal of Asset Impairment Provisions for the First Quarter of 2026

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This announcement details the provision and reversal of asset impairment provisions by Henan Yinghua Agricultural Development Co., Ltd. for Q1 2026. The company reversed RMB 1,401.03 million in credit impairment provisions and provided RMB 1,020.03 million in asset impairment provisions. This resulted in an increase of RMB 3.81 million in the company's consolidated net profit for the quarter.

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Securities Code: 002321 Securities Abbreviation: Yinghua Agriculture Announcement No.: 2026-027

Henan Yinghua Agricultural Development Co., Ltd. Announcement on the Provision and Reversal of Asset Impairment Provisions for the First Quarter of 2026

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

Henan Yinghua Agricultural Development Co., Ltd. (hereinafter referred to as the "Company") has, in accordance with the "Accounting Standards for Enterprises," the "Shenzhen Stock Exchange Stock Listing Rules," and the Company's relevant accounting policies, and based on the principle of prudence, conducted a comprehensive review of various receivables, inventories, and other assets within the scope of the consolidated financial statements as of March 31, 2026. The possibility of impairment for each asset has been fully assessed and analyzed, and corresponding impairment provisions have been made for assets showing signs of impairment. The specific situation is as follows:

I. Overview of Provision and Reversal of Credit and Asset Impairment Provisions

(I) Overall Situation In the first quarter of 2026, the Company reversed RMB 1,401.03 million in credit impairment provisions and provided RMB 1,020.03 million in asset impairment provisions.

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