Stock Code: 00274 Stock Abbreviation: Esun Nanjing Esun Automation Co., Ltd. Goodwill Impairment Test Report
I. Whether Impairment Test Was Conducted ☑ Yes
2025 Goodwill Impairment Test Report
II. Whether an Impairment Test Report for Financial Reporting Purposes Was Obtained ☑ Yes
| Asset Group Name | Appraisal Institution | Appraiser | Appraisal Report No. | Appraisal Value Type | Appraisal Result |
|---|---|---|---|---|---|
| Esun Intelligent Co., Ltd. | Tianyuan Asset Appraisal Co., Ltd. | Deng Jiaoming, Liu Xiaoyu | Tianyuan Pingbao [2026] No. 0226 | Present value of future cash flows | No impairment |
| UK Esun Co., Ltd. | Tianyuan Asset Appraisal Co., Ltd. | Deng Jiaoming, Liu Xiaoyu | Tianyuan Pingbao [2026] No. 0228 | Present value of future cash flows | No impairment |
| German Volex Co., Ltd. | Tianyuan Asset Appraisal Co., Ltd. | Deng Jiaoming, Liu Xiaoyu | Tianyuan Pingbao [2026] No. 0227 | Present value of future cash flows | No impairment |
| German Krones Co., Ltd. | Zhonglian Asset Appraisal Co., Ltd. | Li Yeqiang, Li Liangjie | Zhonglian Pingbao [2026] No. 1015 | Present value of future cash flows | No impairment |
| Chongqing Co., Ltd. | Tianyuan Asset Appraisal Co., Ltd. | Deng Jiaoming, Liu Xiaoyu | Tianyuan Pingbao [2026] No. 0231 | Present value of future cash flows | No impairment |
III. Whether There Are Impairment Indicators
| Asset Group Name | Whether There Are Impairment Indicators | Whether Impairment Was Recognized | Remarks |
|---|---|---|---|
| Esun Intelligent Co., Ltd. | No impairment indicators | No | Special appraisal report |
| UK Esun Co., Ltd. | No impairment indicators | No | Special appraisal report |
| German Volex Co., Ltd. | No impairment indicators | No | Special appraisal report |
| German Krones Co., Ltd. | No impairment indicators | No | Special appraisal report |
| Chongqing Co., Ltd. | No impairment indicators | No | Special appraisal report |
IV. Goodwill Allocation
| Asset Group Name | Composition of Asset Group or Asset Group Combination | Method of Determining Asset Group or Asset Group Combination | Book Value of Asset Group or Asset Group Combination | Goodwill Allocation Method | Allocated Goodwill Original Value | Remarks |
|---|---|---|---|---|---|---|
| Esun Intelligent Co., Ltd. | Esun Intelligent Co., Ltd. | The products of Esun Intelligent Co., Ltd. have an active market. | 4,836,329.71 | Allocation by splitting | 41,323,900.62 | Unit: RMB |