Desay Battery: Change in accounting policy as required by the Ministry of Finance does not have a significant impact.

Desay Battery announced that, according to the Ministry of Finance's "Interpretation No. 20 of the Standards," the company will change its accounting policy, effective from the date of announcement. The relevant business conducted from January 1, 2026, until the effective date will be adjusted in accordance with this interpretation. After the change, the company will comply with "Interpretation No. 20 of the Standards," while other unchanged aspects will continue to follow the original provisions. This change does not require submission for approval by the Board of Directors or the shareholders' meeting, does not involve retrospective adjustments, and will not have a significant impact on the financial condition, operating results, or cash flow, nor will it harm the interests of the company and its shareholders.