Group 1 - The meeting is the second extraordinary general meeting of shareholders for Zhejiang Tiancheng Automatic Control Co., Ltd. in 2025, focusing on ensuring shareholders' rights and maintaining order during the meeting [1][2] - The meeting will include procedures such as attendance verification, voting methods, and the announcement of resolutions [2][3] - The company will implement a change in accounting estimates related to expected credit losses for accounts receivable in the vehicle seat business, effective from April 1, 2025 [4][6] Group 2 - The change in accounting estimates is based on the implementation of relevant financial standards and aims to reflect the company's financial status and operating results more objectively [4][5] - The expected credit loss rates for accounts receivable related to the vehicle seat business will be adjusted, with specific rates outlined for different aging categories [5][6] - The company will not retroactively adjust previously disclosed financial reports due to this change, ensuring no impact on past financial results [6]