002426SZSE

Announcement on Changes to Accounting Policies

✨ AI Summary

Suzhou Victory Precision Manufacturing Technology Co., Ltd. announces changes to its accounting policies based on new regulations from the Ministry of Finance. These changes, effective from June 27, 2025, and January 1, 2026, respectively, aim to reflect the company's financial status more objectively and fairly. The company confirms these changes do not require retrospective adjustments and will not materially impact its financial statements or shareholder interests.

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Securities Code: 002426 Securities Abbreviation: Victory Precision Announcement No.: 2026-009

Suzhou Victory Precision Manufacturing Technology Co., Ltd. Announcement on Changes to Accounting Policies

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 major omissions.

Suzhou Victory Precision Manufacturing Technology Co., Ltd. (hereinafter referred to as the "Company") held the 21st meeting of the Sixth Board of Directors on April 24, 2026, and reviewed and approved the "Proposal on Changes to Accounting Policies." The relevant matters are hereby announced as follows:

I. Overview of Changes to Accounting Policies

  1. Reason and Date of Change

(1) The Ministry of Finance of the People's Republic of China (hereinafter referred to as the "Ministry of Finance") issued the "Notice on Financial Treatment Issues After the Implementation of the Company Law and the Law on Foreign-Invested Enterprises" (Cai Zi [2025] No. 101) on June 27, 2025, stipulating relevant content on "Issues Regarding the Use of Capital Reserve to Offset Losses," "Issues Regarding the Valuation of Non-Monetary Assets as Capital Contributions," and "Issues Regarding the Treatment of Balances of Reserve Fund, Enterprise Development Fund, and Employee Bonus and Welfare Fund." This interpretation takes effect from the date of issuance. According to the above regulations of the Ministry of Finance, the Company will implement the revised accounting policies from June 27, 2025.

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