Stock
Abbreviation:Joyoung
JoyoungCo.,Ltd.
InterimReportoftheThirdQuarter2025
TheCompanyandallmembersoftheBoardofDirectorshaveguaranteedthattheinformationdisclosedistrue,accurateandcomplete,andcontainsnofalserecord,misleadingstatementsormaterialomissions.
Importantnotes:
BoardofDirectors,allthedirectorsandseniormanagementstaffofJoyoungCo.,Ltd.(hereinafterreferredtoasthe“Company”)haveguaranteedthatthisReportcontainsnofalserecord,misleadingstatementormaterialomissionandshallbejointlyandseverallyliableforthefactuality,accuracyandcompletenessoftheinformationgiveninthisReport.
CEOoftheCompany,CFOoftheCompany,andChiefAccountantofAccountingInstitution,declaredthatthequarterlyfinancialstatementsshouldbetrue,accurateandcomplete.
Incaseofanydiscrepancy,theChineseversionofthereportshallprevail.
Whetherthethirdquarterlyreportwasaudited
□Yes√No
I.KeyAccountingDataandFinancialIndicators
1.KeyAccountingDataandFinancialIndicators
WhethertheCompanyperformedaretroactiveadjustmenttoorrestatementofaccountingdata
☑Yes□No
ReasonsforRetrospectiveAdjustmentorRestatement:
ChangeinAccountingPolicies
ReasonsforAccountingPolicyChange:
EffectiveJanuary 1,2024,the Company implemented"Accounting Treatment for Warranty-Type QualityAssuranceNot Classified as a Single Performance Obligation"under Interpretation No.18 of the AccountingStandardsforBusinessEnterprisesissuedbytheMinistryofFinance,andretrospectivelyadjustedtheinformationforcomparableperiods.Duetotheadjustmentofthisaccountingpolicy,thecostofsalesfromthebeginningof2024totheendofthereportingperiodwasRMB4,558,203,466.76beforerestatement,andRMB4,653,849,830.58afterrestatement.The selling expenses from the beginning of 2024 to the end of the reporting period were RMB1,061,819,478.58before restatement,and RMB 966,173,114.76 after restatement,while it does not involve
adjustmentstotheaforementionedkeyaccountingdataandfinancialindicators.
2.Non-recurringgainandlossitemsandamountsthereof
√Applicable□Notapplicable
Unit:RMB
□Applicable√Notapplicable
NotApplicabletotheCompany.
ExplainthereasonsiftheCompanyclassifiesanynon-recurringgain/lossitemmentionedinthe