301120SZSE

Announcement on Changes to Accounting Policies

Newonder Special Electric Co., Ltd.··2 pages

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Xinhua Special Electric Co., Ltd. is changing its accounting policies in accordance with new regulations from the Ministry of Finance, effective January 1, 2026. These changes address specific accounting treatments for business combinations and financial instruments. The company states this policy change is routine and will not materially impact its financial status or results.

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Securities Code: 301120 Securities Abbreviation: Xinhua Special Electric Announcement No.: 2026-023

Xinhua Special Electric Co., Ltd. Announcement on Changes to Accounting Policies

The Company and all members of the Board of Directors guarantee that the content of this information disclosure is true, accurate, and complete, and that there are no false records, misleading statements, or major omissions.

Xinhua Special Electric Co., Ltd. (hereinafter referred to as the "Company" or "Xinhua Special Electric") is changing its accounting policies in accordance with the requirements of the "Reply to the Issuance of 'Enterprise Accounting Standards Interpretation No. 19'" (Cai Kuai [2025] No. 32) issued by the Ministry of Finance of the People's Republic of China (hereinafter referred to as the "Ministry of Finance"), the details are as follows:

I. Overview of Changes to Accounting Policies

(I) Content and Reasons for Change

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