SFX(SH:600370) Shang Hai Zheng Quan Bao·2025-10-30 22:28Core Viewpoint - The company has announced a change in accounting policy in accordance with the latest regulatory guidelines, which will not significantly impact its financial status, operating results, or cash flow [8][10]. Financial Data Summary - The company guarantees the authenticity, accuracy, and completeness of the quarterly report, with no false records or major omissions [2]. - The third-quarter financial statements have not been audited [2]. - The company has made retrospective adjustments to comparable financial statement data due to changes in accounting policy [10]. Accounting Policy Change - The change in accounting policy is based on the release of the "Guidance on Regulatory Rules Applicable to Accounting Class No. 5" by the China Securities Regulatory Commission on July 18, 2025 [8][9]. - The new policy requires the recognition of deferred tax liabilities related to temporary differences arising from the issuance of convertible bonds, which was previously subject to differing interpretations [9][10]. - The company will apply the new accounting policy from the date of the guidance's release and will continue to follow existing accounting standards for other areas [9][10]. Impact of Policy Change - The accounting policy change is deemed reasonable and will objectively reflect the company's financial status and operating results without causing significant impacts [10]. - The company has adopted a retrospective adjustment method for the financial statements of comparable periods [10]. Shareholder Information - As of the report date, the company has a total of 29,760,000 shares in its repurchase account, accounting for 0.76% of the total share capital [5].