002326SZSE

Announcement on Changes to Accounting Policies

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Zhejiang Yongtai Technology Co., Ltd. is changing its accounting policy for standard warehouse receipts based on new Ministry of Finance guidance. This change aligns with financial instrument standards and will treat certain standard warehouse receipt transactions as financial instruments. The company states this change will not impact financial indicators like revenue or net profit and does not harm shareholder interests.

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Full Translation

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Securities Code: 002326 Securities Abbreviation: Yongtai Technology Announcement No.: 2026-034 Zhejiang Yongtai Technology Co., Ltd. Announcement on Changes to Accounting Policies The Company and all members of the Board of Directors guarantee that the information disclosed is true, accurate, and complete, and contains no false representations, misleading statements, or significant omissions.

Special Reminder: This change in accounting policy will not affect the Company's operating revenue, net profit, net assets, or other financial indicators.

Zhejiang Yongtai Technology Co., Ltd. (hereinafter referred to as the "Company") has amended its original accounting policy in accordance with the provisions on the accounting treatment of standard warehouse receipt transactions issued by the Ministry of Finance (hereinafter referred to as the "Ministry of Finance") in the "Implementation Answers to the Application of the Financial Instrument Standards." In accordance with relevant regulations, this change in accounting policy is made by the Company in accordance with legal requirements and the national unified accounting system, and does not require submission to the Company's Board of Directors and Shareholders' Meeting for approval. The specific details are hereby announced as follows:

I. Overview of Changes to Accounting Policies

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