002335SZSE

Announcement on Changes to Accounting Policies

KEHUA DATA CO.,LTD.·

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This announcement details changes to accounting policies by Keling Data Co., Ltd. due to the Ministry of Finance's "Accounting Standards Interpretation No. 19." The changes, effective January 1, 2026, will not require board or shareholder approval and are not expected to materially impact the company's financial status, operating results, or cash flows. The company will adopt the new interpretation for specific accounting treatments.

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Securities Code: 002335 Securities Abbreviation: Keling Data Announcement Number: 2026-019

Keling Data Co., Ltd. Announcement on Changes to Accounting Policies

The Company and the entire Board of Directors guarantee the truthfulness, accuracy, and completeness of the information disclosed in this announcement and assume joint and several liability for any false or misleading statements or material omissions therein.

Important Notice: This change in accounting policy is made by Keling Data Co., Ltd. (hereinafter referred to as the "Company") in accordance with the requirements of "Accounting Standards Interpretation No. 19" (Cai Kuai [2025] No. 32), issued by the Ministry of Finance of the People's Republic of China (hereinafter referred to as the "Ministry of Finance"). In accordance with the relevant provisions of the "Stock Listing Rules" of the Shenzhen Stock Exchange, this change in accounting policy does not require submission to the Company's Board of Directors and Shareholders' Meeting for deliberation, and will not have a significant impact on the Company's financial position, operating results, and cash flows. The specific situation is as follows:

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