002427SZSE

Announcement on Changes to Accounting Policies

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Zhejiang Youfu High-Tech Fiber Co., Ltd. announces a change in accounting policies mandated by the Ministry of Finance's "Enterprise Accounting Standards Interpretation No. 19." This change, effective January 1, 2026, addresses specific accounting treatments for business combinations and financial instruments. The company states this adjustment will not materially impact its financial position, operating results, or cash flows and is in compliance with regulations.

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Securities Code: 002427 Securities Abbreviation: Youfu Shares Announcement Number: 2026-018

Zhejiang Youfu High-Tech Fiber 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.

Zhejiang Youfu High-Tech Fiber Co., Ltd. (hereinafter referred to as the "Company") is changing its accounting policies in accordance with the Enterprise Accounting Standards Interpretation issued by the Ministry of Finance of the People's Republic of China (hereinafter referred to as the "Ministry of Finance"). This change in accounting policies will not have a significant impact on the Company's financial position, operating results, and cash flows. This change in accounting policies does not require submission to the Company's Board of Directors or Shareholders' Meeting for deliberation. The relevant matters are hereby announced as follows:

I. Overview of the Change in Accounting Policies

(I) Reason and Date of Change in Accounting Policies

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