301349SZSE

2025 Annual Goodwill Impairment Testing Report

✨ AI Summary

This report outlines the goodwill impairment testing conducted by Liaoning Xinde New Materials Technology Group Co., Ltd. for the year 2025. The recoverable amount of the asset group, Chengdu Yutai New Materials Technology Co., Ltd., is assessed to be no less than RMB 455.36 million. No impairment indicators were found, and the goodwill allocation method remains consistent with previous years.

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2025 Annual Goodwill Impairment Testing Report

1. Impairment Testing Conducted

☑ Yes □ No

2. Assessment Report Obtained for Financial Reporting Purposes

☑ Yes □ No

Asset Group NameAssessment AgencyAssessorAssessment Report NumberAssessment Value TypeAssessment Result
Chengdu Yutai New Materials Technology Co., Ltd.Zhongrui Shilian Asset Appraisal Group Co., Ltd.Lin Haifeng, Yin HaibinZhongrui Appraisal Report No. [2026] 600382Recoverable AmountNot less than 45,536.00 million RMB (Four hundred fifty-five million three hundred sixty thousand RMB)

3. Existence of Impairment Indicators

Asset Group NameExistence of Impairment IndicatorsRemarksImpairment ProvisionRemarksBasis for ImpairmentRemarks
Chengdu Yutai New Materials Technology Co., Ltd.NoN/ANoN/ANot applicableN/A

4. Goodwill Allocation

Asset Group NameComposition of Asset Group or CombinationDetermination MethodBook Value of Asset Group or CombinationGoodwill Allocation MethodAllocated Goodwill Original Value
Chengdu Yutai New Materials Technology Co., Ltd.Fixed Assets, Construction in Progress, Right-of-Use Assets, Intangible Assets, Long-term Deferred ExpensesMinimum asset group capable of generating independent cash flows223,256,217.02Full allocation231,875,920.43

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