SAMPLE TECH (Nanjing Sample Technology Co., Limited) issued a profit warning indicating that the Group expects to post a net loss attributable to shareholders of RMB60 million to RMB80 million for the year ended 31 December 2025. The projected shortfall represents a sharp contraction of approximately 83 % from the RMB420 million loss reported in FY2024.

Management attributes the year-on-year improvement primarily to: 1. A substantial reduction in asset-impairment and provision expenses versus the prior year, which had included a RMB157 million litigation provision. 2. A change in accounting estimates that lowers expected credit-loss rates for accounts receivable and contract assets. The revised policy, applied prospectively, is expected to trim the FY2025 loss by about RMB146 million.

Despite the narrowing deficit, the Group remains in negative territory as macroeconomic softness, intensified industry competition and higher raw-material procurement costs continue to compress gross profit margins.

Key details of the accounting-estimate adjustment: • Bad-debt provision ratios for receivables and contract assets aged 2–3 years reduced from 30 % to 20 %. • Ratios for items aged 3–4 years and 4–5 years lowered from 100 % to 40 % and 60 %, respectively. The adjustment does not require restatement of prior-year financial statements.

The figures are based on unaudited management accounts and may be revised during the audit. Final FY2025 results are scheduled for release by end-March 2026. Shareholders and prospective investors are advised to exercise caution in dealing in the Company’s shares.