300999SZSE

Announcement on Changes in Accounting Policies

✨ AI Summary

The company has changed its accounting policies in accordance with the Ministry of Finance's guidelines effective from the fiscal year 2025. The changes involve the treatment of standard warehouse receipts as financial instruments. The adjustments have minimal impact on total profit and net profit for comparable periods, ensuring compliance with relevant regulations. The announcement details the financial statement adjustments for the year ending December 31, 2024.

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Full Translation

AI Translation· azure_openai

The company and all members of the board guarantee that the information disclosed is true, accurate, and complete, with no false records, misleading statements, or significant omissions.
Securities Code: 300999
Securities Abbreviation: Jinlongyu
Announcement Number: 2026-006

Yihai Kerry Jinlongyu Food Group Co., Ltd. (hereinafter referred to as "the Company") has made corresponding changes to its accounting policies in accordance with the implementation Q&A of the enterprise accounting standards issued by the Ministry of Finance of the People's Republic of China (hereinafter referred to as "the Ministry"). According to the "Shenzhen Stock Exchange Growth Enterprise Market Listing Rules" and "Shenzhen Stock Exchange Self-Regulatory Guidelines No. 2 - Standard Operations for Growth Enterprise Market Listed Companies," this change in accounting policies does not require submission for board and shareholder review.

1. Reasons and Content of the Change

On July 8, 2025, the Accounting Department of the Ministry issued the implementation Q&A for financial instruments (hereinafter referred to as "the Implementation Q&A"), and this change in the Company's accounting policies is to implement the aforementioned Implementation Q&A.

2. Accounting Policies Before the Change

Before this change, the Company followed the "Enterprise Accounting Standards - Basic Standards" and various specific accounting standards, enterprise accounting standards application guidelines, enterprise accounting standards interpretation announcements, and other relevant regulations issued by the Ministry.

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