Securities Code: 002439 Securities Abbreviation: Bright Star Information Announcement Number: 2026-011 Bright Star Information Technology Group Co., Ltd. Announcement on Changes to Accounting Policies The Company and the entire Board of Directors guarantee the truthfulness, accuracy, and completeness of the information disclosed herein, and that there are no false records, misleading statements, or material omissions. Special Notice: This change in accounting policy is made by Bright Star Information Technology Group Co., Ltd. (hereinafter referred to as the "Company") in accordance with the requirements of the "Accounting Standards Interpretation No. 19" (Cai Kuai [2025] No. 32) (hereinafter referred to as "Interpretation 19") issued by the Ministry of Finance of the People's Republic of China (hereinafter referred to as the "Ministry of Finance"). In accordance with the relevant provisions of the "Shenzhen Stock Exchange Stock Listing Rules", this change in accounting policy does not require submission for review by the Company's Board of Directors and Shareholders' Meeting, and will not have a significant impact on the Company's financial position, operating results, and cash flows. The specific situation is as follows: I. Overview of Changes in Accounting Policies
- Reason for Change in Accounting Policy and Effective Date On December 5, 2025, the Ministry of Finance issued the "Notice on Printing and Distributing <Accounting Standards Interpretation No. 19>" (Cai Kuai [2025] No. 32), which stipulates the "Accounting Treatment of Compensatory Assets in Business Combinations Not Under Common Control", "Accounting Treatment of Relevant Capital Reserves When Disposing of Subsidiaries Acquired Through Business Combinations Under Common Control", "Termination of Recognition of Financial Liabilities Settled by Electronic Payment Systems", "Evaluation of Contractual Cash Flow Characteristics of Financial Assets and Related Disclosures", and "Disclosure of Equity Instruments Designated at Fair Value Through Other Comprehensive Income". In accordance with the requirements of the above documents, the Company will make corresponding changes to its accounting policies from January 1, 2026.
- Company's Accounting Policies Before the Change Before the change, the Company implemented the "Basic Standards for Enterprise Accounting" and various specific accounting standards, application guides for enterprise accounting standards, announcements on interpretations of enterprise accounting standards, and other relevant regulations issued by the Ministry of Finance.
- Company's Accounting Policies After the Change After the change, the Company will implement the requirements of Interpretation 19 issued by the Ministry of Finance for the changed parts. For the unchanged parts, the Company will continue to implement the "Basic Standards for Enterprise Accounting" and various specific accounting standards, application guides for enterprise accounting standards, announcements on interpretations of enterprise accounting standards, and other relevant regulations issued by the Ministry of Finance. II. Impact of Changes in Accounting Policies on the Company This change in accounting policy is made by the Company in accordance with the relevant provisions and requirements of Interpretation 19 issued by the Ministry of Finance. The revised accounting policy can more objectively and fairly reflect the Company's financial position and operating results, and complies with relevant laws and regulations and the Company's actual situation. This change in accounting policy does not involve retrospective adjustments for previous years and 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. Hereby announced. Board of Directors of Bright Star Information Technology Group Co., Ltd. 2026 April 13