Announcement on Provision for Credit Impairment Losses, Asset Impairment Losses, and Write-off of Assets for 2025
Securities Code: 300352
Securities Abbreviation: Beixin Yuan
Announcement Number: 2026-021
Beijing Beixin Yuan Software Co., Ltd. (hereinafter referred to as "the Company" or "Beixin Yuan") announces the following regarding the provision for credit impairment losses and asset impairment losses for the year 2025:
I. Overview of Credit Impairment Losses and Asset Impairment Losses
(1) Reasons for Provisioning Credit Impairment Losses and Asset Impairment Losses
In accordance with the "Enterprise Accounting Standards" and other relevant regulations, the Company conducted a comprehensive review of various assets within the consolidated financial statements as of December 31, 2025, and performed thorough evaluations and analyses. Based on impairment testing, certain assets showed signs of impairment. Following the principle of prudence, the Company has made provisions for credit impairment losses and asset impairment losses for the relevant assets showing impairment signs.
(2) Details of Credit Impairment Losses and Asset Impairment Losses
| Category | Item | Amount for the Period (Yuan) |
|---|---|---|
| Credit Impairment Losses (losses indicated with "-") | Notes Receivable Impairment Loss | 66,964.80 |
| Accounts Receivable Impairment Loss | -152,033,694.65 | |
| Other Receivables Impairment Loss | -381,912.73 | |
| Total | -152,348,642.58 | |
| Asset Impairment Losses (losses indicated with "-") | Contract Assets Impairment Loss | -2,208,908.17 |
| Goodwill Impairment Loss | -5,175,100.00 | |
| Long-term Equity Investment Impairment Loss | -8,857,727.61 | |
| Inventory Write-down Loss | -32,006.40 | |
| Total | -16,273,742.18 |
(3) Confirmation Standards and Provisioning Methods for Credit Impairment Losses
The Company and all members of the Board of Directors guarantee that the content of this information disclosure is true, accurate, and complete, without false records, misleading statements, or significant omissions.