002389SZSE

Announcement on Impairment of Goodwill

Aerospace CH UAV Co.,Ltd·

✨ AI Summary

This announcement details the impairment of goodwill by AVIC Rainbow Intelligent General Aviation Equipment Co., Ltd. due to adverse market conditions and policy changes affecting its film business. The company will recognize an impairment loss of RMB 68,583,402.48 for 2025, reducing net profit and impacting the carrying value of goodwill. The impairment is deemed necessary for a fair representation of the company's financial status.

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Full Translation

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Securities Code: 002389 Securities Abbreviation: AVIC Rainbow Announcement No.: 2026-018

AVIC Rainbow Intelligent General Aviation Equipment Co., Ltd. Announcement on Impairment of Goodwill

The Company and all members of the Board of Directors guarantee the truthfulness, accuracy, and completeness of the information disclosed, and there are no false records, misleading statements, or significant omissions.

AVIC Rainbow Intelligent General Aviation Equipment Co., Ltd. held the eighth meeting of the seventh Board of Directors on March 25, 2026, and deliberated and passed the "Proposal on Impairment of Goodwill." This proposal does not require submission to the shareholders' meeting for deliberation. The specific situation is as follows:

I. Overview of the Current Impairment of Goodwill

On November 20, 2017, AVIC Rainbow Intelligent General Aviation Equipment Co., Ltd. (formerly known as "Zhejiang Nanyang Technology Co., Ltd.", hereinafter referred to as "the Company") received the "Approval on Zhejiang Nanyang Technology Co., Ltd. Issuing Shares to China Aerospace Science and Technology Research Institute and Others for Asset Purchase" (Securities Regulatory Permit [2017] No. 2079) from the China Securities Regulatory Commission, which approved the Company's major asset restructuring. The Company issued a total of 238,322,185 shares to China Aerospace Science and Technology Research Institute (hereinafter referred to as "Aerospace Propulsion Institute"), Tianjin Haitai Holding Group Co., Ltd., AVIC Investment Holding Co., Ltd., and Poly Technology Co., Ltd. to acquire 100% equity of Rainbow Intelligent General Aviation Equipment Technology Co., Ltd. and 84% equity of Aerospace Shenzhou Flight Vehicle Co., Ltd. Upon completion of this restructuring, China Aerospace Science and Technology Group Corporation became the actual controller of the Company, and Aerospace Propulsion Institute became the controlling shareholder. At the same time, the original assets and liabilities retained by the Company before the restructuring constituted "business" as defined in "Enterprise Combinations" under the "Accounting Standards for Business Enterprises No. 20." This restructuring transaction constituted a reverse acquisition of business type, forming goodwill of RMB 692,532,633.76.

In 2018, affected by factors such as the Sino-US trade war, significant fluctuations in raw material prices, and a decrease in national subsidies for solar cell backsheet film policies, the operating performance of the Company's film business failed to meet expectations.

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