银禧科技: 关于计提信用及资产减值的公告

Summary of Key Points Core Viewpoint - The company has conducted a comprehensive review and impairment testing of its assets as of June 30, 2025, to accurately reflect its financial condition and operational results, in accordance with relevant accounting standards and regulations [1]. Group 1: Impairment Preparation Overview - The company has recognized the need to provide impairment provisions for various assets, including accounts receivable, inventory, fixed assets, intangible assets, investment properties, and goodwill, based on a thorough assessment of potential impairment indicators [1][2]. - The total amount of credit and asset impairment provisions recognized amounts to approximately 257.24 million yuan, reflecting an increase from the previous period [2]. Group 2: Specific Impairment Details - Accounts receivable impairment provisions increased from approximately 193.55 million yuan to 197.24 million yuan, with a provision of about 3.67 million yuan made during the period [2]. - Inventory impairment provisions rose from approximately 8.15 million yuan to 10.73 million yuan, with a provision of about 3.17 million yuan made [2]. - Fixed asset impairment provisions were adjusted to approximately 5.11 million yuan, reflecting a decrease due to disposals [2]. - Intangible asset impairment provisions increased to approximately 21.05 million yuan, with a provision of about 1.00 million yuan made [2]. Group 3: Impairment Recognition Standards and Methods - The company applies the allowance method for recognizing potential bad debts, conducting impairment tests at the end of the period and recording provisions in the current period's profit and loss [3][4]. - Impairment provisions for inventory are determined based on the estimated net realizable value, which considers the estimated selling price minus estimated costs and related taxes [5]. - Long-term assets, including fixed assets and goodwill, undergo impairment testing if there are indications of impairment, with provisions made if the recoverable amount is less than the carrying amount [7]. Group 4: Impact of Impairment Provisions - The recognition of credit and asset impairment provisions aligns with accounting standards and reflects the company's actual situation, ensuring that financial information is more accurate and reasonable [6][8].