Shenzhen Zoyi Technology Co., Ltd. Announcement on Changes to Accounting Policies
Securities Code: 002369 Securities Abbreviation: Zoyi Technology Announcement No.: 2026-017
The Company and all members of the Board of Directors guarantee that the information disclosed is true, accurate, and complete, and contains no false records, misleading statements, or significant omissions.
Special Reminder: Shenzhen Zoyi Technology Co., Ltd. (hereinafter referred to as the "Company") has changed its accounting policies in accordance with the relevant regulations of the Ministry of Finance of the People's Republic of China (hereinafter referred to as the "Ministry of Finance"). This change 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.
I. Overview of Changes in Accounting Policies
(I) Reasons for Changes in Accounting Policies and Effective Date On December 5, 2025, the Ministry of Finance of the People's Republic of China (hereinafter referred to as the "Ministry of Finance") issued "Accounting Standards Interpretation No. 19" (Cai Kuai [2025] No. 32) (hereinafter referred to as "Interpretation No. 19"). It stipulates that the accounting treatment for compensatory assets in business combinations under common control, the accounting treatment for capital reserves related to the disposal of subsidiaries acquired through business combinations under common control, the derecognition of financial liabilities settled by electronic payment systems, the assessment of cash flow characteristics of financial assets and related disclosures, and the disclosure of equity instruments designated at fair value through other comprehensive income will be effective from January 1, 2026.