上海雅仕: 关于会计估计变更的公告

Core Viewpoint - The company has announced a change in accounting estimates regarding accounts receivable to better reflect its financial status and operational results following a change in its controlling shareholder to Hubei International Trade Group Co., Ltd. [1][2] Summary by Sections Overview of Accounting Estimate Change - The change in accounting estimates is effective from April 1, 2025, and does not require retrospective adjustments to previously disclosed financial reports, thus not affecting past financial conditions or operational results [1][2]. Reasons for Change - The change is driven by the improvement in the quality of accounts receivable and the diversification of trade business following the new controlling shareholder, which necessitates a more objective and fair reflection of expected credit risk [1][2]. Details of the Change - The previous expected credit loss rates for accounts receivable were: - Within credit period: 2% - Beyond one year: 5% - The new expected credit loss rates will be adjusted, although specific new rates are not disclosed in the announcement [2]. Impact on Financial Statements - The change will not affect past financial statements due to the application of the future applicability method [2]. - The specific impact on the company's 2025 profit and loss cannot be determined at this time and will be disclosed in the official 2025 audit report [2]. Opinions from Supervisory Board and Accounting Firm - The supervisory board supports the change, stating it aligns with relevant laws and regulations and accurately reflects expected credit risk [3][4]. - The accounting firm has issued a report confirming that the change complies with applicable regulations and standards [4][5]. Audit Committee Review - The audit committee has approved the change, affirming that it is a reasonable adjustment based on industry practices and the company's development [5].