Securities Code: 002405 Securities Abbreviation: UniMap Number: 2026-015 Beijing UniMap Technology Co., Ltd. Announcement on the Change of Accounting Policies The Company and all members of the Board of Directors guarantee that the information disclosed is true, accurate, and complete, and that there are no false records, misleading statements, or major omissions. Important Reminder: This change in accounting policies is a reasonable change made in accordance with the requirements of the "Enterprise Accounting Standards Interpretation No. 19" (Cai Kuai [2025] No. 32) issued by the Ministry of Finance. The implementation of the new interpretation will more truthfully and accurately reflect the Company's balance sheet and income statement, and will not have a significant impact on the Company's financial position and operating results. Beijing UniMap Technology Co., Ltd. (hereinafter referred to as the "Company") held the 19th meeting of the Sixth Board of Directors on April 27, 2026, and deliberated and approved the "Proposal on the Change of Accounting Policies of the Company". This change in accounting policies does not require submission to the shareholders' meeting for deliberation. The details are as follows: I. Overview of the Change in Accounting Policies (I) Reason for Change On December 19, 2025, the Ministry of Finance issued "Enterprise Accounting Standards Interpretation No. 19" (Cai Kuai [2025] No. 32), which provides specific accounting treatment for the following matters:
- Recognition and measurement of compensatory assets in business combinations not under common control;
- Treatment of related capital reserve when disposing of a subsidiary under common control;
- Derecognition of financial liabilities under electronic payment settlement arrangements;
- Evaluation and judgment of the contractual cash flow characteristics of financial assets;
- Disclosures related to equity instrument investments designated at fair value through other comprehensive income. According to the requirements of the Ministry of Finance, this interpretation shall be implemented from January 1, 2026, and retrospective adjustment is not required. In accordance with regulatory requirements, the Company will disclose this change in accounting policies in its 2025 annual report and implement it from the effective date. (II) Effective Date In accordance with the regulations of the Ministry of Finance, the Company will implement this from January 1, 2026. (III) Accounting Policies Adopted by the Company Before the Change Before this change in accounting policies, the Company implemented the "Basic Standards for Enterprise Accounting" and various specific accounting standards, application guides for enterprise accounting standards, interpretation announcements for enterprise accounting standards, and other relevant regulations issued by the Ministry of Finance. (IV) Accounting Policies Adopted by the Company After the Change After this change in accounting policies, the Company will implement the relevant provisions of "Enterprise Accounting Standards Interpretation No. 19". Except for the aforementioned change in accounting policies, all other unchanged parts will still be implemented in accordance with the "Basic Standards for Enterprise Accounting" and various specific accounting standards, application guides for enterprise accounting standards, interpretation announcements for enterprise accounting standards, and other relevant regulations issued by the Ministry of Finance previously. II. Impact of the Change in Accounting Policies on the Company This change in accounting policies is made by the Company in accordance with the relevant regulations and requirements of the Ministry of Finance. The accounting policies after the change can objectively and fairly reflect the Company's financial position and operating results, and comply with the provisions of relevant laws and regulations and the Company's actual situation. This change in accounting policies will not have a significant impact on the Company's financial position, operating results, and cash flows, nor will it harm the interests of the Company and its shareholders. III. Board of Directors' Opinions The Board of Directors believes that: This change in accounting policies is made by the Company in accordance with the relevant regulations and requirements of the Ministry of Finance. The accounting policies after the change can objectively and fairly reflect the Company's financial position and operating results, and comply with the provisions of relevant laws and regulations and the Company's actual situation. This change in accounting policies will not have a significant impact on the Company's financial position, operating results, and cash flows, nor will it harm the interests of the Company and its shareholders. Therefore, the Board of Directors agrees to this change in accounting policies. IV. Documents for Reference Resolution of the 19th Meeting of the Sixth Board of Directors. Hereby announced. Board of Directors of Beijing UniMap Technology Co., Ltd. April 27, 2026