300920SZSE

Announcement on Accruing Provisions for Credit and Asset Impairment in 2025

Runyang Technology Co., Ltd.··6 pages

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Zhejiang Runyang New Materials Co., Ltd. announces its accrual of provisions for credit and asset impairment for 2025, totaling RMB 16.307 million. This action reflects the company's adherence to accounting standards and prudent financial reporting, impacting net profit and owner's equity. The decision was approved by the Audit Committee and the Board of Directors.

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Securities Code: 300920 Securities Abbreviation: Runyang Technology Announcement No.: 2026-019

Zhejiang Runyang New Materials Co., Ltd. Announcement on Accruing Provisions for Credit and Asset Impairment in 2025

The Company and all members of the Board of Directors guarantee the content of the information disclosure is true, accurate, and complete, and that there are no false records, misleading statements, or major omissions.

Zhejiang Runyang New Materials Co., Ltd. (hereinafter referred to as the "Company") held the 13th meeting of the Fourth Audit Committee on March 27, 2026, and the 25th meeting of the Fourth Board of Directors on March 30, 2026, and deliberated and passed the "Proposal on Accruing Provisions for Credit and Asset Impairment in 2025".

In accordance with the "Shenzhen Stock Exchange GEM Stock Listing Rules", "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 2 - Standardized Operation of GEM Listed Companies", and the "Company Articles of Association", the relevant matters are hereby announced as follows:

I. Overview of the Accrual of Provisions for Credit and Asset Impairment in 2025

(I) Reasons for Accruing Provisions for Credit and Asset Impairment in 2025

To truthfully, fairly, and accurately reflect the Company's assets and financial status as of December 31, 2025, in accordance with the "Enterprise Accounting Standards" and the Company's accounting policies, the Company conducted a comprehensive inventory of various assets within the consolidated scope as of the end of 2025. The net realizable value of various inventories, the recoverability of accounts receivable, and the recoverability of fixed assets and intangible assets were fully assessed and analyzed. Through asset impairment testing, the Company believes that some assets show signs of impairment. Based on the principle of prudence, the Company has accrued provisions for credit impairment losses and asset impairment losses for the relevant assets showing signs of impairment.

(II) Scope and Total Amount of Assets for Accrual of Provisions for Credit and Asset Impairment in 2025

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