I. Overview of the Provision for Asset Impairment
(1) Reasons for the Provision for Asset Impairment
According to the "Enterprise Accounting Standards," the company is required to assess the recoverability of its assets by December 31, 2025. The company has conducted a comprehensive evaluation of asset categories, including receivables, inventory, and other assets, to determine the necessity of impairment provisions based on economic conditions and future forecasts.
(2) Scope of the Provision for Asset Impairment
| Asset Name | Amount for Current Period (¥) | Percentage of Total Profit of the Company for 2025 |
|---|---|---|
| Accounts Receivable | 12,625,937.23 | 43.87% |
| Other Receivables | -34,358,161.09 | -119.37% |
| Inventory | 462,664.37 | 1.61% |
| Other Current Assets | 1,526,690.01 | 5.30% |
| Total | -19,657,730.68 | -68.30% |
Note: The above table shows the amounts and their respective percentages.
II. Impact of the Provision for Asset Impairment on the Company
The total provision for asset impairment for 2025 amounts to ¥19,657,730.68, which is expected to reduce the company's taxable income. This will increase the net profit attributable to shareholders by ¥30,600,193.76, resulting in a projected net profit of ¥4,455,304.87.