*ST美谷(000615) - 2023 Q4 - 年度财报

Goodwill Impairment - The company reported a goodwill impairment loss of approximately ¥38.50 million for Zhejiang Lantianmei Enterprise Management Co., Ltd. in the current year[12]. - The company has recognized a goodwill impairment loss of ¥7.29 million for Guangdong Aurora Health Management Consulting Co., Ltd.[12]. - The total carrying amount of goodwill for Zhejiang Lantianmei Enterprise Management Co., Ltd. was ¥650.97 million, with a corresponding impairment of ¥38.50 million[8]. - The total carrying amount of goodwill for the asset group of Guangdong Aurora Health Management Consulting Co., Ltd. was ¥7.29 million, with no impairment recognized[8]. - The goodwill value for Zhejiang Lantianmei is recorded at 650,966.79, with an impairment provision of 38,504,500[16]. - The company has recognized a goodwill impairment loss amounting to 38,504,500 for the current year[16]. Recoverable Amount and Future Cash Flows - The recoverable amount for Zhejiang Lantianmei Enterprise Management Co., Ltd. was estimated at ¥1.22 billion, while the carrying amount was ¥1.29 billion, indicating a potential impairment[12]. - The estimated future cash flows for the asset group of Zhejiang Lantianmei Enterprise Management Co., Ltd. were projected at ¥1.22 billion for the forecast period[11]. Revenue Growth Expectations - The company anticipates a revenue growth rate of 4.75% for the forecast period from 2023 to 2027 for Zhejiang Lantianmei Enterprise Management Co., Ltd.[11]. - The company expects a stable period revenue growth rate of 0% for the asset group of Zhejiang Lantianmei Enterprise Management Co., Ltd. beyond 2028[11]. Impairment Testing and Assumptions - The company has conducted a goodwill impairment test and found no impairment indicators for the asset group of United Navigation Asset Management Co., Ltd.[3]. - The company has made significant assumptions regarding the continuity of operations and market conditions in its impairment testing process[6]. Performance Decline - The annual performance of certain assets has declined by over 50%, highlighting potential financial distress[17]. - The company has not reversed the downward trend in performance for assets that experienced a decline of over 50%[18]. - There is a 55% equity stake in the related asset group, indicating a significant ownership interest[16].