Company Code: 300647
Company Name: Super-Micro
Announcement No.: 2026-026
Shenzhen Super-Micro Technology Co., Ltd.
Announcement on Change of Accounting Policies
The Company and all members of its Board of Directors guarantee that the information disclosed is true, accurate, and complete, and contains no false statements, misleading representations, or material omissions.
Shenzhen Super-Micro Technology Co., Ltd. (hereinafter referred to as the "Company") is changing its accounting policies in accordance with the requirements of "Accounting Standards Interpretation No. 20" (Cai Kuai [2026] No. 7) (hereinafter referred to as "Interpretation No. 20") 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 is made in accordance with legal regulations and the unified national accounting system. This matter does not require submission to the Company's Board of Directors or Shareholders' Meeting for deliberation and will not have a significant impact on the Company's financial position, operating results, and cash flows. The specific details are hereby announced as follows:
I. Overview of the Change in Accounting Policies