002830SZSE

Announcement on Changes in Accounting Policies

Mingdiao Co., Ltd.··2p

✨ AI Summary

Shenzhen Mingxuan Decoration Co., Ltd. is implementing changes to its accounting policies effective January 1, 2026. These changes are mandated by the Ministry of Finance's "Guidelines for Enterprise Accounting Standards No. 19" issued on December 19, 2025. The company will adopt the new guidelines and monitor their impact to ensure no adverse effect on stock performance.

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Shenzhen Mingxuan Decoration Co., Ltd. (hereinafter referred to as "the Company") announces that, in accordance with the relevant provisions of the Ministry of Finance of the People's Republic of China, the Company will implement changes to its accounting policies.

I. Overview of Changes in Accounting Policies

  1. Reasons and Timing of Changes

On December 19, 2025, the Ministry of Finance issued Notice No. 32 (2025) regarding the issuance of "Guidelines for Enterprise Accounting Standards No. 19" (hereinafter referred to as "Guidelines No. 19"). The guidelines require enterprises to adjust their accounting policies accordingly. The changes will take effect on January 1, 2026.

  1. Changes to Previous Accounting Policies

Following the changes in accounting policies, the Company will adopt the relevant provisions of "Guidelines No. 19" issued by the Ministry of Finance. Other changes will be made in accordance with the accounting standards applicable to enterprises.

  1. Impact of Changes in Accounting Policies on the Company

The changes in accounting policies are based on the relevant provisions issued by the Ministry of Finance. The Company will closely monitor the impact of these changes on its financial situation and operational results, ensuring that there is no adverse effect on the Company's stock performance.

This announcement is made.

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