會計機構負責人: 12 烟台北方安德利果汁股份有限公司（以下簡稱「本公司」）原名為烟台北方安德利果汁有限公司， 於1996年3月30日在山東省烟台市成立，總部位於山東省烟台市。 經過歷年的派送紅股、配售新股、轉增股本及增發新股，截至2023年6月30日，本公司股本總 數35,770.00萬股，註冊資本為35,770.00萬元，註冊地址：山東省烟台市牟平經濟開發區安德利 大街18號，實際控制人為王安、王萌父女。 本公司本期納入合併範圍的子公司共11戶，詳見附註七、在其他主體中的權益。本期納入合併 財務報表範圍的主體較上期相比，增加1戶，合併範圍變更主體的具體信息詳見附註六、合併 範圍的變更。 二、 財務報表的編製基礎 本公司對報告期末起12個月的持續經營能力進行了評價，未發現對持續經營能力產生重大懷疑 的事項或情況。因此，本財務報表系在持續經營假設的基礎上編製。 （一） 遵循企業會計準則的聲明 （三） 營業周期 採用人民幣為記賬本位幣。境外子公司以其經營所處的主要經濟環境中的貨幣為記賬本位幣， 編製財務報表時折算為人民幣。 （五） 同一控制下和非同一控制下企業合併的會計處理方法 （2） 這些交易整體才能達成一項 ...

一、说明会类型 本次投资者说明会以网络互动形式召开，公司将针对 2023 年上半年的经营成果及 财务指标的具体情况与投资者进行互动交流和沟通，在信息披露允许的范围内就投资者 普遍关注的问题进行回答。 二、说明会召开的时间、地点 （一）会议召开时间：2023 年 9 月 6 日上午 09:00-10:00 证券代码：605198 证券简称：安德利 公告编号：2023-034 烟台北方安德利果汁股份有限公司 关于召开 2023 年半年度业绩说明会的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重 大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： 烟台北方安德利果汁股份有限公司（以下简称"公司"）将于 2023 年 8 月 31 日发 布公司 2023 年半年度报告，为便于广大投资者更全面深入地了解公司 2023 年上半年的 经营成果、财务状况，公司计划于 2023 年 9 月 6 日上午 09:00-10:00 举行 2023 年半年 度业绩说明会，就投资者关心的问题进行交流。 会议召开时间：2023 年 9 月 6 日(星期三)上午 09:00-10:00 ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性或完整 性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容而產生或因倚賴該等內容而 引致的任何損失承擔任何責任。 董事會會議公佈 1. 審議通過本公司及其附屬公司截至二零二三年六月三十日止六個月的未經審計中期合併業績； 2. 處理其他事項。 承董事會命 烟台北方安德利果汁股份有限公司 董事長 王安 中國烟台，二零二三年八月十八日 於本公告日期，本公司執行董事為王安先生、王艷輝先生、王坤先生及王萌女士，非執行董事為張輝 先生及劉宗宜先生，獨立非執行董事為龔凡先生、王雁女士及李堯先生。 * 僅供識別 烟台北方安德利果汁股份有限公司（「本公司」）的董事會（「董事會」）謹此宣佈，董事會將於二 零二三年八月三十日（星期三）舉行董事會會議，以處理以下事項： ...

Accounting Corrections - The correction of accounting errors in the 2022 annual report primarily affects the cash flow statement and notes to the balance sheet, with no significant impact on the financial position or operating results [16]. - The company’s independent directors and supervisory board approved the accounting error correction, affirming compliance with relevant regulations [27]. - The financial statement corrections are expected to enhance the quality of the company's financial information [34]. - The company convened meetings on May 29, 2023, to discuss and approve the accounting error correction proposal [38]. - The adjustments made to the financial statements aim to provide a more accurate reflection of the company's financial position and operating results [34]. Cash Flow Adjustments - The cash flow from operating activities was adjusted to RMB 240,769,360.62, an increase of RMB 37,107.30 from the previously reported amount [5]. - The cash flow from investing activities was revised to RMB -377,616,253.96, reflecting a decrease of RMB 37,107.30 due to the correction [5]. - The cash flow statement corrections included a decrease of RMB 37,107.30 in cash paid for operating activities and a decrease of RMB 20,000,000.00 in cash received from investment activities post-disposal [17]. - The company received cash of RMB 4,967,198,191.68 from investment returns, after adjustments for cash flow errors [5]. - The company disposed of 75% equity in Yantai Andeli Juice Beverage Co., resulting in cash flow adjustments totaling RMB 21,276,012.59 for operating activities and RMB 4,967,198,191.68 for investment activities [17]. Asset and Liability Changes - The total amount of other current assets at the end of the period was RMB 202,391,536.17, up from RMB 139,860,951.29 at the beginning of the period [6]. - The company reported a total of RMB 202,391,536.17 in other current assets at the end of the period, down from RMB 139,860,951.29 at the beginning of the period [21]. - The company held short-term other receivables of RMB 96,549,000.00 at the end of the period, down from RMB 120,433,424.66 at the beginning [21]. - The value-added tax receivable decreased from RMB 19,427,526.63 to RMB 10,676,286.28 during the reporting period [21]. - The company recognized RMB 95,166,249.89 as equity intention funds, which was previously misclassified [18]. Operational Performance - The net cash flow from operating activities increased by RMB 46,748,282.85 compared to the previous year, reaching RMB 240,732,253.32 [9]. - The interest income received from other investment activities was adjusted to RMB 6,312,302.87, compared to RMB 3,987,137.71 in the previous period [8]. - The decrease in inventory for the current period was RMB 85,120,357.69, compared to RMB 37,855,239.88 in the previous period [9].

Market Expansion and Product Diversification - The company aims to expand its domestic market share while maintaining its leading position in exports, leveraging its advantages in funding and management [5]. - The production and consumption of concentrated apple juice are expected to continue strong growth, driven by rising living standards and evolving consumer preferences towards "green, environmentally friendly, nutritious, and healthy" products [5]. - The company plans to diversify its product offerings by increasing the production and sales of high-value products such as apple fructose, peach juice, and hawthorn juice, enhancing revenue and meeting diverse customer needs [6]. - The company has established a stable market share and customer base in major global regions, including the US, Europe, and Japan, and will focus on developing emerging markets [6]. - The company anticipates that the demand for healthy, natural juices will increase, providing greater growth opportunities in the apple juice market [5]. Financial Management and Governance - The company will adopt various financing methods, including targeted placements and bank loans, to support sustainable development [6]. - The company is committed to improving corporate governance in accordance with relevant laws and regulations [11]. - The total remuneration for directors, supervisors, and senior management during the reporting period amounted to 2.71 million yuan (before tax) [22]. - Each director received an annual remuneration of 80,000 yuan (before tax) [22]. - Each supervisor received an annual remuneration of 50,000 yuan (before tax) [22]. - The remuneration for all directors, supervisors, and senior management was calculated based on annual operating performance and individual job responsibilities [22]. - The company has established a remuneration and assessment committee to oversee executive compensation [22]. - The company has maintained a consistent remuneration policy for its board members and executives [22]. Environmental Management and Compliance - A subsidiary has installed a 350 kW solar power station to enhance energy efficiency and reduce environmental impact [35]. - The company invested 13.35 million yuan in environmental protection during the reporting period [51]. - The company has established emergency response plans for environmental incidents, detailing warning levels and measures [59]. - The company’s wastewater treatment meets local standards, with specific discharge limits for pollutants such as total phosphorus at 0.5 mg/L and total nitrogen at 15 mg/L [53]. - The company has established environmental management systems and emergency response plans in compliance with national regulations [154]. - The company has received environmental impact assessment approvals for various projects, including a gas boiler project in October 2021 [176]. - The company has not reported any significant environmental violations or administrative penalties during the reporting period [157]. - The company has implemented online monitoring systems for wastewater discharge, ensuring real-time self-monitoring [179]. Risk Management - The company faces risks from fluctuations in the concentrated apple juice market, which could adversely affect its operations, as most profits depend on this single product [8]. - The company is exposed to foreign exchange risks due to its operations in RMB and USD, and it employs forward foreign exchange contracts to mitigate these risks [9]. - The company faces risks related to insufficient supply of key raw materials, reliance on a single product, and exchange rate fluctuations [199]. - Detailed descriptions of risk factors and countermeasures are provided in the management discussion and analysis section of the report [199]. Shareholder Structure and Transactions - The largest shareholder, Hong Kong Central Clearing Limited, holds 87,587,875 shares, representing 24.49% of the total shares [86]. - Donghua Fruit Industry Co., Ltd. is the second-largest shareholder with 65,779,459 shares, accounting for 18.39% [86]. - The company has a total of 367,300,000 shares outstanding, with no changes in the number of shares held by the top ten shareholders during the reporting period [86]. - The total number of ordinary shareholders increased to 7,136, up from 6,046 in the previous month [111]. - The proportion of shares held by foreign investors increased from 35.22% to 36.16% after recent changes [106]. - The company has a total of 204,012,840 restricted shares, representing 57.03% of total shares after recent adjustments [106]. Financial Performance - The annual revenue for 2022 was RMB 1,065,429,309.28, representing a year-on-year growth of 22.24% [128]. - The total accounts receivable balance as of December 31, 2022, was RMB 237,813,648.40, with a provision for bad debts amounting to RMB 17,376,812.53 [126]. - The company’s audit report confirms that the financial statements fairly reflect its financial position as of December 31, 2022 [142]. - The company’s management assessed the reasonableness of the bad debt provision using the expected credit loss method, which was deemed appropriate [127]. - The company has implemented internal controls related to revenue recognition to mitigate the risk of misstatement due to management manipulation [129]. Internal Control and Audit - The company’s internal control audit was conducted by Da Hua Accounting Firm, with a fee of 150,000 yuan [70]. - The company received a standard unqualified opinion from DaHua Accounting Firm regarding the effectiveness of internal control over financial reporting for the year 2022 [181]. - The company has no significant internal control deficiencies reported during the reporting period [180]. - The audit procedures included confirming the accuracy of revenue through customer confirmations and testing inventory transactions for cutoff [162]. Share Repurchase and Capital Management - The company repurchased 9,600,000 H shares, accounting for 9.921% of the total H share capital authorized by the shareholders' meeting [84]. - The total number of shares after the repurchase is 357,700,000, with a decrease of 9,600,000 shares [84]. - The company plans to use idle funds for cash management and securities investment, as approved in the board meeting [25]. - The company has plans for future capital increase and share repurchase, allowing for the buyback of up to 10% of its issued H shares [25].

证券代码：605198 证券简称：安德利 公告编号：2023-016 烟台北方安德利果汁股份有限公司 关于参加沪市食品饮料行业上市公司 2022 年度集体业绩暨现金分红说明会的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重 大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带责任。 重要内容提示： 烟台北方安德利果汁股份有限公司（以下简称"公司"）已于 2023 年 04 月 01 日披 露了公司 2022 年度报告及其摘要，为便于广大投资者更全面深入地了解公司 2022 年度 经营成果、财务状况，公司计划于 2023 年 05 月 26 日上午 10:00-11:30 举行 2022 年度 业绩暨现金分红说明会，就投资者关心的问题进行交流。 一、业绩说明会类型 本次投资者说明会以视频结合网络互动的方式召开，公司将针对 2022 年度经营成 果及财务指标的具体情况与投资者进行互动交流和沟通，在信息披露允许的范围内就投 资者普遍关注的问题进行回答。 二、说明会召开的时间、地点 1 会议召开时间：2023 年 05 月 26 日(星期五)上午 10:00-11:30 会 议 召 ...

Financial Performance - The company's operating revenue for Q1 2023 was CNY 223,566,444.85, a decrease of 16.05% compared to the same period last year[3]. - Net profit attributable to shareholders was CNY 61,912,343.94, an increase of 91.33% year-on-year[3]. - Basic earnings per share were CNY 0.17, up 88.89% from the same period last year[3]. - Total operating revenue for Q1 2023 was CNY 223,566,444.85, a decrease of 16.0% compared to CNY 266,311,012.18 in Q1 2022[10]. - Net profit for Q1 2023 reached CNY 61,912,343.94, an increase of 92.0% compared to CNY 32,359,570.18 in Q1 2022[10]. - Basic and diluted earnings per share for Q1 2023 were CNY 0.17, up from CNY 0.09 in Q1 2022[10]. Cash Flow - The net cash flow from operating activities reached CNY 205,202,602.09, reflecting a 63.15% increase compared to the previous year[3]. - The net cash flow from operating activities for Q1 2023 was CNY 205,202,602.09, an increase of 63.1% compared to CNY 125,773,310.04 in Q1 2022[11]. - Total cash inflow from investment activities reached CNY 1,756,402,858.91, significantly up from CNY 115,760,723.43 in the same period last year[11]. - The net cash flow from investment activities was negative CNY 132,034,513.00, compared to a negative CNY 104,282,415.40 in Q1 2022[11]. - The company reported a total cash outflow from financing activities of CNY 20,735,777.78, compared to CNY 33,103,959.52 in Q1 2022[11]. Assets and Liabilities - Total assets at the end of the reporting period were CNY 2,642,028,430.75, a 1.23% increase from the end of the previous year[4]. - Total current assets as of March 31, 2023, amounted to CNY 1,861,647,326.99, a slight increase from CNY 1,821,876,583.61 at the end of 2022[9]. - Total assets as of March 31, 2023, were CNY 2,642,028,430.75, compared to CNY 2,609,813,359.85 at the end of 2022[9]. - Total liabilities decreased to CNY 210,706,269.85 as of March 31, 2023, from CNY 240,403,542.89 at the end of 2022[9]. - Cash and cash equivalents increased to CNY 283,550,951.43 as of March 31, 2023, from CNY 234,342,437.81 at the end of 2022[9]. - Inventory decreased to CNY 412,750,109.82 as of March 31, 2023, from CNY 550,820,147.00 at the end of 2022[9]. Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 6,071[6]. - The top shareholder, Hong Kong Central Clearing Limited, held 87,388,807 shares, accounting for 24.43% of the total shares[6]. Future Outlook - The company plans to continue expanding its market presence and enhancing its product offerings in the upcoming quarters[2]. Investment Income - The company reported non-recurring gains of CNY 22,327,094.67, primarily due to increased investment income from various financial products[4]. - The company reported an increase in investment income to CNY 22,306,066.63 in Q1 2023, compared to CNY 15,682,562.65 in Q1 2022[10].

Financial Performance - Operating revenue for Q1 2023 was CNY 223,566,444.85, a decrease of 16.05% compared to the same period last year[5]. - Net profit attributable to shareholders for Q1 2023 was CNY 61,912,343.94, an increase of 91.33% year-over-year[5]. - Basic and diluted earnings per share for Q1 2023 were both CNY 0.17, reflecting an increase of 88.89%[5]. - The net profit for Q1 2023 reached RMB 61,912,343.94, compared to RMB 32,359,570.18 in Q1 2022, representing an increase of approximately 91.5% year-over-year[32]. - Total operating revenue for Q1 2023 was RMB 223,566,444.85, down from RMB 266,311,012.18 in Q1 2022, indicating a decline of about 16.0%[38]. - The company reported a gross profit margin of approximately 27.5% in Q1 2023, compared to 17.9% in Q1 2022, showing an improvement in profitability[38]. Cash Flow and Investments - Net cash flow from operating activities reached CNY 205,202,602.09, up 63.15% from the previous year[5]. - Cash flow from operating activities for Q1 2023 was RMB 205,202,602.09, significantly higher than RMB 125,773,310.04 in Q1 2022, marking an increase of approximately 63.1%[41]. - The cash flow from investment activities in Q1 2023 resulted in a net outflow of RMB 132,034,513.00, compared to a net outflow of RMB 104,282,415.40 in Q1 2022[41]. - The company experienced a net increase in cash and cash equivalents of CNY 49,208,513.62 during the quarter[15]. - The company’s cash and cash equivalents increased to RMB 283,550,951.43 as of March 31, 2023, from RMB 234,342,437.81 as of December 31, 2022, reflecting a growth of approximately 21.0%[29]. Assets and Liabilities - Total assets as of March 31, 2023, were CNY 2,642,028,430.75, a 1.23% increase from the end of 2022[5]. - The company’s total liabilities as of March 31, 2023, were RMB 1,861,647,326.99, compared to RMB 1,821,876,583.61 as of December 31, 2022, indicating an increase of approximately 2.2%[29]. - As of March 31, 2023, total liabilities amounted to RMB 210,706,269.85, a decrease of 12.3% from RMB 240,403,542.89 on December 31, 2022[48]. - Current liabilities totaled RMB 201,671,679.85, down 13.2% from RMB 232,468,952.89 at the end of 2022[48]. - The company’s total non-current liabilities increased to RMB 9,034,590.00, up from RMB 7,934,590.00, reflecting a growth of 13.9%[48]. Shareholder Equity - Shareholders' equity attributable to the parent company was CNY 2,431,322,160.90, up 2.61% from the end of 2022[5]. - Total equity attributable to shareholders reached RMB 2,431,322,160.90, up 2.6% from RMB 2,369,409,816.96[48]. - The company's retained earnings increased to RMB 1,918,269,772.84, reflecting a growth of 3.3% from RMB 1,856,357,428.90[48]. Research and Development - Research and development expenses for Q1 2023 totaled RMB 1,245,906.26, up from RMB 880,644.68 in Q1 2022, reflecting a year-over-year increase of approximately 41.5%[38]. Other Income - Non-operating income included CNY 26,721,830.75 from investment gains, contributing to the increase in net profit[6]. - The company achieved an investment income of RMB 22,306,066.63 in Q1 2023, compared to RMB 15,682,562.65 in Q1 2022, representing an increase of approximately 42.3%[38].

Financial Performance - For the fiscal year ending December 31, 2022, the company achieved a net profit of RMB 194,348,829, an increase of RMB 34,333,844 or approximately 21.06% compared to RMB 160,014,985 in the previous year[9]. - The company's operating revenue for the same period was RMB 1,065,429,309, representing a year-on-year increase of about 22.24% from RMB 871,587,320[21]. - Basic earnings per share for the year were approximately RMB 0.54[21]. - The company's gross profit for the year ended December 31, 2022, was RMB 213,135,181, with a gross margin of approximately 20.00%, compared to RMB 179,672,752 and a gross margin of 20.61% in 2021[82]. - The weighted average return on net assets was 8.20%, up from 7.19% in the previous year[42]. - The company reported a significant increase in other income by 662.24% to RMB 9,071,997.83, compared to RMB 1,190,178.41 in 2021[83]. - The company reported a 39.59% increase in taxes paid, reflecting higher sales leading to increased VAT payments[74]. Research and Development - The company plans to continue research and development on key technologies for deep processing of representative northern fruits in 2023, including optimizing juice processing techniques[8]. - The company has completed key technology research for foam control in apple juice processing, contributing to its R&D efforts[24]. - Research and development expenses increased as the company intensified its investment in R&D[33]. - The total R&D investment for the period was RMB 17,939,967.61, accounting for 1.68% of operating revenue[1]. - The company has 49 R&D personnel, representing 6.35% of the total workforce[1]. - Research and development efforts include advancements in key processing technologies for concentrated strawberry juice and deep processing of representative fruits, with successful results in foam control technology for apple juice[71]. Market Expansion and Sales - The company has seen an increase in sales volume in domestic and international markets, including Asia, Africa, and North America, following its dual listing as an "A+H" company[22]. - The company aims to optimize sales channels and increase the domestic sales ratio while enhancing customer trust[104]. - The company plans to actively broaden sales channels and increase marketing investments in both domestic and international markets to enhance its market share[53]. - The company is focusing on the growing demand for healthy and natural juice products, particularly in emerging markets like Russia, China, India, and Egypt[31]. - The company achieved a slight increase in sales volume while sales revenue experienced a significant growth, attributed to enhanced production management and market expansion efforts[55]. Financial Management - The company reported a 181.70% increase in cash received from investment recoveries, amounting to RMB 4,987,198,191.68, due to an increase in the disposal of financial products[74]. - The company’s cash flow from operating activities saw a 51.21% increase, primarily due to a rise in subsidies received from Shandong Province[74]. - The group has successfully maintained timely repayment of loans throughout the year, indicating strong financial management[114]. - The company has implemented measures to monitor foreign currency transactions to minimize exchange rate risks[133]. - The capital structure remains strong, with a debt-to-equity ratio of 0.4, indicating a healthy financial position[165]. Corporate Governance - The board of directors is committed to enhancing corporate governance practices to ensure compliance with regulatory standards[158]. - The company has implemented high-level corporate governance practices and continuously reviews and strengthens internal controls and procedures[181]. - The company encourages directors and senior management to participate in professional development courses related to corporate governance and compliance[192]. - The company has established a comprehensive internal control system to comply with legal and regulatory requirements[182]. - The board held eight meetings in 2022, with the CFO attending all meetings to provide insights on governance, risk management, compliance, mergers and acquisitions, and financial matters[197]. Product Diversification - The company is expanding its product diversification by developing and selling new products such as apple fructose, peach juice, and hawthorn juice[53]. - The company aims to diversify its product offerings, including the development and sales of apple fructose, concentrated peach juice, and other products to reduce reliance on concentrated juice products[132]. - The company plans to explore various financing methods, including targeted placements and bank loans, to support sustainable development[105]. - The company is considering strategic acquisitions to enhance its product portfolio and market presence, with a budget of 200 million RMB allocated for this purpose[148].

Financial Performance - The company reported a basic earnings per share of RMB 0.54 for 2022, an increase of 25.58% compared to RMB 0.43 in 2021[25]. - The diluted earnings per share also stood at RMB 0.54, reflecting the same percentage increase of 25.58% year-over-year[25]. - The net profit attributable to shareholders for the fourth quarter was RMB 12,967,525.03, a significant decrease compared to the previous quarters[26]. - The company achieved a weighted average return on equity of 8.20%, up by 1.01 percentage points from 7.19% in 2021[25]. - The net profit attributable to shareholders was approximately ¥194 million, up 21.46% year-on-year[46]. - The net profit after deducting non-recurring gains and losses was approximately ¥165 million, a significant increase of 66.10% compared to the previous year[46]. - The total comprehensive income for the period was approximately 93,071,924.34, with a net profit of 48,222,535.25[185]. - The net profit attributable to the parent company in 2022 was ¥194,348,828.93, an increase of ¥34,333,844.02 or 21.46% from ¥160,014,984.91 in the previous year, driven by increased sales volume and exchange gains from RMB depreciation[69]. Revenue and Sales - The revenue for the first quarter was RMB 266,311,012.18, while the second quarter saw an increase to RMB 302,305,078.28[26]. - The net profit attributable to shareholders for the second quarter was RMB 98,565,270.00, showing strong performance during that period[26]. - The company achieved a notable increase in sales revenue, attributed to effective management strategies and a focus on cost control, despite external pressures from energy prices and tariffs[33]. - The company has developed a diverse product range, including concentrated apple juice, pear juice, and other fruit juices, catering to major beverage manufacturers and traders in countries like China, the US, Russia, Japan, and South Africa[33]. - The company maintained a leading position in the concentrated juice industry, with consistent profit margins and total profits over the years, despite facing challenges from rising logistics and raw material costs[33]. Dividends and Share Repurchase - The company plans to distribute a cash dividend of RMB 1.00 per 10 shares, based on a total of 357,700,000 shares[6]. - The company repurchased 5,600,000 shares, accounting for approximately 5.8% of the total share capital[160]. - The repurchase plan was disclosed on March 31, 2021, and is valid for 12 months following the approval from the shareholders' meetings[160]. Operational Challenges - The company faced risks related to raw material supply shortages and reliance on single product lines, as detailed in the management discussion section[6]. - The company’s total revenue for 2022 is expected to be impacted by currency exchange risks and other operational challenges[6]. - The export volume of concentrated apple juice from China was approximately 399,139 tons in 2022, a decrease of 5% compared to 419,100 tons in 2021, indicating challenges in the international market[31]. Management and Efficiency - The company has established a comprehensive management system, enhancing efficiency and product quality while controlling costs, which strengthens its core competitiveness[34]. - The company has established eight concentrated juice processing bases and has a production capacity that ranks among the top in the industry[58]. - The company aims to strengthen its R&D capabilities and has established partnerships with renowned universities to foster innovation[68]. Financial Position and Assets - The company's operating revenue reached approximately ¥1.065 billion, representing a 22.24% increase compared to the previous year[46]. - The net cash flow from operating activities was approximately ¥240 million, reflecting a 24.08% increase year-on-year[46]. - The total assets of the company amounted to approximately ¥2.610 billion, a 5.91% increase from the previous year[46]. - The net assets attributable to shareholders were approximately ¥2.369 billion, showing a 6.46% increase compared to the end of the previous year[46]. Accounting and Compliance - The financial statements prepared by the company comply with accounting standards and accurately reflect its financial position, operating results, and cash flows[93]. - The company evaluates its ability to continue as a going concern and found no significant doubts regarding its ongoing viability[92]. - The company assesses the useful life of intangible assets at acquisition, categorizing them as either finite or indefinite[91]. - The company recognizes revenue when control of the product transfers to the customer, typically upon delivery[197]. Credit Risk and Impairment - The company assesses expected credit losses based on historical data, current conditions, and future economic forecasts, categorizing financial instruments into different groups based on common credit risk characteristics[112]. - The company recognizes impairment losses or gains in the current profit and loss statement based on changes in expected credit losses[112]. - The company conducts annual impairment tests for goodwill and indefinite-lived intangible assets, regardless of whether impairment indicators exist[189].