中国有赞(08083) - 2021 Q4 - 年度财报

Impairment Loss - The company reported a significant impairment loss in its cash-generating unit B due to intense competition in the e-commerce platform industry and the prolonged impact of COVID-19, leading to a decrease in expected future revenues and growth rates[2] Cash Flow Forecasts - The management has conservatively adjusted cash flow forecasts in light of the ongoing challenges, reflecting a more cautious outlook compared to previous estimates[2] Valuation Methods - The valuation methods employed include income, market, and cost approaches, with the discounted cash flow method being used to determine the value of the cash-generating unit[3]