Zibo Qixiang Tengda Chemical Co., Ltd. 2025 Goodwill Impairment Test Report
Securities Code: 002408 Bond Code: 128128 Securities Abbreviation: Qixiang Tengda Bond Abbreviation: Qixiang Zhuan 2
I. Whether an Impairment Test Was Conducted
Yes
II. Whether an Impairment Report for Financial Reporting Purposes Was Obtained in the Impairment Test
| Asset Group Name | Appraisal Institution | Appraiser | Appraisal Report Number | Valuation Type | Valuation Result |
|---|---|---|---|---|---|
| Zibo Qixiang Tengda Chemical Co., Ltd. asset group related to goodwill formed by the acquisition of Shandong Qilu Science and Technology Chemical Research Institute Co., Ltd. | Zhongshui Ziyuan Asset Appraisal Co., Ltd. | Song Shuli, Tan Dayong | Zhongshui Ziyuan Appraisal Report [2026] No. 060009 | Recoverable Amount | Not less than 1,300,576,900.00 |
| Zibo Qixiang Tengda Chemical Co., Ltd. asset group related to goodwill formed by the acquisition of Granite Capital S. A. | Zhongshui Ziyuan Asset Appraisal Co., Ltd. | Zhao Hong, Wang Jiaqi | Zhongshui Ziyuan Appraisal Report [2026] No. 010053 | Recoverable Amount | Not less than 1,074,901,000.00 |
III. Whether There Are Impairment Indicators
| Asset Group Name | Whether There Are Impairment Indicators | Remarks | Whether Impairment Was Recognized | Remarks | Impairment Basis | Remarks |
|---|---|---|---|---|---|---|
| Zibo Qixiang Tengda Chemical Co., Ltd. asset group related to goodwill formed by the acquisition of Shandong Qilu Science and Technology Chemical Research Institute Co., Ltd. | No impairment indicators | No | Zhongshui Ziyuan Appraisal Report [2026] No. 060009 (Special Appraisal Report) | |||
| Zibo Qixiang Tengda Chemical Co., Ltd. asset group related to goodwill formed by the acquisition of Granite Capital S. A. | No impairment indicators | No | Zhongshui Ziyuan Appraisal Report [2026] No. 010053 (Special Appraisal Report) |