华盛锂电: 江苏华盛锂电材料股份有限公司关于部分固定资产折旧年限会计估计变更的公告

Core Viewpoint - The company is changing its accounting estimate for the depreciation period of certain fixed assets, specifically buildings, to better reflect their actual usage and to comply with accounting standards [1][2][3]. Summary by Sections Overview of Accounting Estimate Change - The change in accounting estimate for fixed asset depreciation will take effect from June 13, 2025, and will not require retrospective adjustments, meaning it will not affect the financial status or operating results of previous years [1][3]. Reasons for Change - The company has determined that the original depreciation period of 20 years for buildings does not accurately reflect their actual usage due to the increasing complexity and number of new constructions. The new estimate will extend the depreciation period to between 20 and 30 years [2][4]. Previous and New Accounting Estimates - Prior to the change, the depreciation method for buildings was the straight-line method with a useful life of 20 years and a residual value rate of 4.00%, resulting in an annual depreciation rate of 4.80% [2]. - After the change, the depreciation period will be adjusted to 20-30 years while maintaining the same residual value rate of 4.00%, leading to an annual depreciation rate ranging from 3.20% to 4.80% [2][3]. Decision and Approval Process - The change was approved during meetings of the Board of Directors and the Supervisory Board held on June 13, 2025, and does not require shareholder approval [3][4]. Impact of the Change - The change will only affect the depreciation and amortization of buildings that are put into use after June 13, 2025, and will not impact the financial results of prior periods [3][4]. Conclusion from the Accounting Firm - The accounting firm has confirmed that the management's explanation of the accounting estimate change complies with relevant accounting standards and accurately reflects the situation [4]. Review by Audit Committee - The Audit Committee has unanimously agreed that the change aligns with accounting standards and reflects the company's actual operating conditions, ensuring no harm to the company or minority shareholders [4]. Review by Supervisory Committee - The Supervisory Committee also supports the change, emphasizing that it accurately reflects the expected longer lifespan of the newly constructed buildings [4].