福达股份: 福达股份关于公司会计估计变更的公告

Core Viewpoint - The company has announced a change in accounting estimates regarding the useful life of intangible assets, specifically non-patented technology, which will not affect previously disclosed financial reports and is expected to increase net profit for 2025 by approximately 1.2052 million yuan [1][2][3]. Summary by Sections 1. Overview of Accounting Estimate Change - The company plans to change the estimated useful life of its intangible assets based on the principle of prudence, which was approved in board meetings held on March 26, 2025 [1][2]. 2. Specifics of the Accounting Estimate Change - The change is due to the accelerated digital transformation and improved stability of the company's software technology architecture, leading to a reassessment of the useful life of software assets [2]. - The change will take effect from January 1, 2025 [2]. 3. Comparison Before and After the Change - Before the change, the estimated useful life for computer software was 5 years with a 0% residual value. After the change, the estimated useful life will be extended to 10 years, still with a 0% residual value [2]. 4. Impact of the Accounting Estimate Change - The estimated reduction in amortization expenses for 2025 is approximately 1.4179 million yuan, leading to an expected increase in net profit of about 1.2052 million yuan [3]. 5. Opinions from Committees - The Audit Committee, Board of Directors, and Supervisory Committee have all approved the change, stating it aligns with accounting standards and does not harm the interests of shareholders, particularly minority shareholders [4].