Mingyue Optical Co., Ltd. (hereinafter referred to as "the Company") and all members of the Board of Directors guarantee that the information disclosed is true, accurate, and complete, with no false records, misleading statements, or significant omissions.
The Company has changed its accounting policies in accordance with the standards for warehouse receipt transactions issued by the Accounting Department of the Ministry of Finance of the People's Republic of China and the joint notice issued on December 15, 2025, by the Ministry of Finance, the State-owned Assets Supervision and Administration Commission of the State Council, the Financial Regulatory Bureau, and the China Securities Regulatory Commission regarding the strict implementation of corporate accounting standards for the 2025 annual report (Cai Kuai [2025] No. 33), as well as the "Interpretation No. 19 of Corporate Accounting Standards" (Cai Kuai [2025] No. 32) issued by the Ministry of Finance. This change does not require submission for review by the Company's Board of Directors or shareholders and will not have a significant impact on the Company's current financial status, operating results, or cash flow. The specific circumstances are announced as follows: