301123SZSE
🚨 Material Event

Financial Statements and Notes After Correction of Prior Period Accounting Errors

YD Electronic Technology Co., Ltd.··56 pages

✨ AI Summary

Yidong Electronic Technology Co., Ltd. held its third board meeting on April 27, 2026, to approve the correction of prior period accounting errors. The company applied the retrospective restatement method to adjust its 2023 and 2024 financial statements in accordance with relevant accounting standards. This announcement presents the restated financial data, with affected figures highlighted in bold.

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Stock Code: 301123 Stock Abbreviation: Yidong Electronic Announcement No.: 2026-035

Yidong Electronic Technology Co., Ltd.

Financial Statements and Notes After Correction of Prior Period Accounting Errors

Yidong Electronic Technology Co., Ltd. (hereinafter referred to as the "Company") held the sixth meeting of the third Board of Directors on April 27, 2026, and deliberated and approved the "Proposal on the Correction of Prior Period Accounting Errors." The Board of Directors agreed that the Company shall correct prior period accounting errors in accordance with the "Accounting Standards for Business Enterprises No. 28 — Changes in Accounting Policies and Accounting Estimates and Correction of Errors," "Compilation Rules for Information Disclosure by Companies Offering Securities to the Public No. 19 — Correction of Financial Information and Related Disclosure," and other relevant regulations and requirements.

The Company adopted the retrospective restatement method in accordance with relevant regulations to make corresponding adjustments to the 2023 and 2024 financial statements. The corrected financial statements and their notes are as follows: (Data affected by the correction items are shown in bold).

I. 2023 Annual Report

(I) Corrected 2023 Financial Statements

  1. Consolidated Balance Sheet

Compiling Entity: Yidong Electronic Technology Co., Ltd.

December 31, 2023

Unit: Yuan

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