002360SZSE

Announcement on Correction and Retrospective Adjustment of Prior Period Accounting Errors

ST Tongde Co., Ltd.·

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Shanxi Tongde Chemical Co., Ltd. announces the correction of prior period accounting errors impacting financial statements from 2015 to 2024. The errors primarily relate to the misstatement of accounts receivable, fixed assets, and other items. The company apologizes for any inconvenience and commits to improving financial reporting quality. The correction does not alter the profit or loss nature of previously disclosed financial statements.

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Announcement on Correction and Retrospective Adjustment of Prior Period Accounting Errors

The company and its board of directors guarantee the content of this information disclosure is true, accurate, and complete, and contains no false records, misleading statements, or significant omissions.

Special Reminders:

  1. Shanxi Tongde Chemical Co., Ltd. (hereinafter referred to as the "Company") is correcting prior period accounting errors, affecting the consolidated balance sheets and consolidated income statements from 2015 to 2024.
  2. This accounting error correction will affect the Company's financial data and disclosures from 2015 to 2024, mainly involving statement items such as other receivables, construction in progress, fixed assets, intangible assets, advances received, taxes payable, retained earnings, undistributed profits, asset disposal gains, administrative expenses, financial expenses, total profit, and net profit.
  3. The Company deeply apologizes for any inconvenience caused to investors by this prior period accounting error correction and retrospective adjustment. In the future, the Company will continue to improve its governance and standardized operation levels, further enhance the quality of information disclosure, and earnestly protect the interests of the Company and all shareholders.

The Company held the 19th meeting of the 8th Board of Directors on April 25, 2026, which reviewed and approved the "Proposal on Correction and Retrospective Adjustment of Prior Period Accounting Errors." The Board agreed that the Company will correct the accounting errors in its consolidated balance sheets and consolidated income statements for the years 2015 to 2024 using the retrospective adjustment method, in accordance with the "Accounting Standards No. 28 – Changes in Accounting Policies, Accounting Estimates and Errors" and the "Information Disclosure and Reporting Rules for Publicly Issued Securities Companies No. 19 – Correction and Related Disclosure of Financial Information (2020 Revision)" (CSRC Announcement [2020] No. 20). The relevant situation is hereby announced as follows:

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