300528SZSE

Announcement on the Company's Provision for Credit Impairment and Asset Impairment for the Year 2025

✨ AI Summary

The announcement details the company's provision for credit and asset impairment totaling 87.94 million yuan for 2025. This includes provisions for inventory and other current assets. The decision aims to ensure financial prudence and has been audited by Tianheng Accounting Firm.

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Full Translation

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The company and all members of the board guarantee that the content of the information disclosure is true, accurate, complete, and does not contain false records, misleading statements, or major omissions.

I. Overview of Credit Impairment and Asset Impairment Provisions

In accordance with the "Enterprise Accounting Standards" and relevant company accounting policies, the company conducted a comprehensive inspection and impairment testing of various assets within the scope of the consolidated financial statements as of December 31, 2025. Signs of potential impairment were identified, and based on the principle of prudence, the company needs to make corresponding impairment provisions for assets that may incur impairment losses. The main assets for which impairment provisions are made this time include inventory and other current assets, totaling 87.94 million yuan. The details are as follows:

ItemCurrent Period Provision Amount (in ten thousand yuan)
1. Provision for Credit Impairment Losses59,008.2
- Provision for Bad Debts of Accounts Receivable9,799.6
- Provision for Bad Debts of Other Receivables12,288.6
- Provision for Bad Debts of Other Current Assets2,600.0
- Provision for Bad Debts of Other Non-Current Assets34,320.0
2. Provision for Asset Impairment28,927.6
- Provision for Bad Debts of Prepayments-4,735.4
- Provision for Inventory Decline5,659.9
- Provision for Fixed Asset Impairment537.3
- Provision for Construction in Progress Impairment369.0
- Provision for Long-term Equity Investment Impairment5,948.1
- Provision for Goodwill Impairment9,147.2
- Provision for Long-term Deferred Expenses Impairment934.7
- Provision for Other Non-Current Assets Impairment11,066.8

II. Confirmation Standards and Provision Methods for Credit Impairment and Asset Impairment

(1) Provision Method for Financial Asset Impairment

  1. Impairment of Financial Instruments (excluding receivables)
    The company makes provisions for impairment based on expected credit losses for financial assets measured at amortized cost, debt instrument investments measured at fair value with changes recognized in other comprehensive income, financial guarantee contracts, etc. When assessing expected credit losses, the company considers all reasonable and evidence-based information, including forward-looking information.

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