Announcement on Change in Accounting Policies
Securities code: 603222 Securities abbreviation: Jimin Health Announcement number: 2026-047
Jimin Health Management Co., Ltd.
Announcement on changes in accounting policies
The company's board of directors and all directors guarantee that the contents of this announcement do not contain any false records, misleading statements or major omissions, and assume legal responsibility for the authenticity, accuracy and completeness of its contents.
Important content reminder:
●This change in accounting policies is a change made by Jimin Health Management Co., Ltd. (hereinafter referred to as the "Company") in accordance with the latest accounting standards revised and promulgated by the Ministry of Finance of the People's Republic of China (hereinafter referred to as the "Ministry of Finance"), and does not need to be submitted to the company's audit committee, board of directors and shareholders' meeting for review.
●This change in accounting policy will not have a significant impact on the company's financial status, operating results and cash flow.
1. Overview of this accounting policy change
(1) Reasons for changes in accounting policies and time of change
The Ministry of Finance issued the "Interpretation No. 20 of Accounting Standards for Business Enterprises" (Cai Kuai [2026] No. 7, hereinafter referred to as "Interpretation No. 20") on June 4, 2026, which further standardizes and clarifies the contents of "Evaluation of Contractual Cash Flow Characteristics of Financial Assets" and "Accounting Treatment and Related Disclosures when Currency Lack of Convertibility", which will be effective from the date of promulgation. For new businesses stipulated in this interpretation from January 1, 2026 to the implementation date of this interpretation, enterprises should make adjustments based on this interpretation.
According to the provisions and requirements of the above-mentioned interpretation of accounting standards for enterprises, the company has made corresponding adjustments to the relevant accounting policies originally adopted, and will implement the provisions of Interpretation No. 20 of the Standards from January 1, 2026 in accordance with the date specified in the above-mentioned documents.
(2) Accounting policies adopted before the change
Before this change in accounting policies, the company implemented the "Accounting Standards for Business Enterprises - Basic Standards" issued by the Ministry of Finance and various specific accounting standards, application guidelines for accounting standards for business enterprises, interpretation announcements of accounting standards for business enterprises and other relevant regulations.
(3) Accounting policies adopted after changes
After this accounting policy change, the company will implement it in accordance with the relevant provisions of the "Interpretation No. 20 of Accounting Standards for Business Enterprises" issued by the Ministry of Finance. Except for the above-mentioned policy changes, other unchanged parts are still implemented in accordance with the "Accounting Standards for Business Enterprises - Basic Standards" and various specific accounting standards, the Application Guidelines for Accounting Standards for Business Enterprises, the Interpretation Announcement of Accounting Standards for Business Enterprises and other relevant regulations promulgated by the Ministry of Finance.
2. Impact of changes in accounting policies on the company
This change in accounting policy is a corresponding change made by the company in accordance with the latest accounting standards interpretation revised by the Ministry of Finance. The accounting policy after implementation can objectively and fairly reflect the company's financial status and operating results, and is in compliance with relevant laws and regulations and the company's actual situation. This change in accounting policies does not involve retrospective adjustments to the company's previous years, will not have an impact on the company's disclosed financial statements, will not have a significant impact on the company's financial status, operating results and cash flow, and will not harm the interests of the company and shareholders.
Announcement is hereby made.
Jimin Health Management Co., Ltd. Board of Directors
August 26, 2026