Guangdong Tianyu Semiconductor Co., Ltd. (Tianyu Semi) released a supplemental announcement clarifying the treatment of two property interests disclosed in its 2025 Prospectus but recorded at cost in the 2025 Annual Report.

The assets—comprising the Ecological Park production base and an adjacent land parcel in Dongguan’s Songshan Lake Zone—were professionally valued at RMB678.60 million as of 31 August 2025. Under Tianyu Semi’s cost model, these properties are carried at historical cost less accumulated depreciation and impairment, so the valuation was not reflected in the audited financial statements.

Had the 678.60 million valuation been adopted, the company estimated that incremental depreciation for the year ended 31 December 2025 would have been approximately RMB0.06 million, attributable mainly to leasehold land. Management highlighted that valuation-to-carrying-amount differences for the buildings themselves are immaterial.

The board confirmed that the supplemental data does not trigger any revaluation adjustment, and all other information in the 2025 Annual Report remains unchanged. The clarification was approved by Chairman and Executive Director Li Xiguang and published on 30 September 2026.