002378SZSE

Announcement on Changes to Accounting Policies

✨ AI Summary

This announcement details the changes to accounting policies by Chongyi Zhangyuan Tungsten Industry Co., Ltd. The changes are driven by new regulations from the Ministry of Finance, effective January 1, 2026. The company's board and audit committee have reviewed and approved the changes, which are expected to reflect the company's financial status and operating results more objectively and fairly without retrospective adjustments.

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Securities Code: 002378 Securities Abbreviation: Zhangyuan Tungsten Industry Announcement No.: 2026-027 Chongyi Zhangyuan Tungsten Industry Co., Ltd. Announcement on Changes to Accounting Policies

The Company and all members of the Board of Directors guarantee the content of the information disclosure is true, accurate, and complete, and that there are no false records, misleading statements, or major omissions.

Chongyi Zhangyuan Tungsten Industry Co., Ltd. (hereinafter referred to as the "Company") held its 25th meeting of the Sixth Board of Directors on April 18, 2026, and deliberated and passed the "Proposal on Changes to Accounting Policies of the Company." In accordance with the "Shenzhen Stock Exchange Stock Listing Rules," "Shenzhen Stock Exchange Listed Company Self-Regulatory Supervision Guidelines No. 1 - Norms for Operation of Main Board Listed Companies," and the Company's "Articles of Association," this change in accounting policy is within the scope of the Board of Directors' approval authority and does not require submission to the shareholders' meeting for deliberation. The specific details are as follows:

I. Overview of Changes to Accounting Policies

(I) Reason for Change

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