Core Viewpoint - The company has announced the provision for impairment losses and the termination of recognition of certain deferred tax assets for the first half of 2025, reflecting a cautious approach in financial reporting and compliance with accounting standards [1][9]. Summary by Sections Impairment Provision Reasons and Overview - The company conducted impairment tests on various assets, including accounts receivable, goodwill, and inventory, resulting in a total impairment loss of 19,070,523.37 yuan for the first half of 2025, which includes credit impairment losses of 12,660,591.75 yuan and asset impairment losses of 6,409,931.62 yuan [1][2]. Details of Impairment Provision - The breakdown of the impairment provision is as follows: - Asset impairment losses: 6,409,931.62 yuan - Inventory write-down and contract performance cost impairment: 1,410,781.34 yuan - Goodwill impairment: 4,999,150.28 yuan - Credit impairment losses: 12,660,591.75 yuan - Bad debt loss on accounts receivable: 12,407,850.04 yuan - Bad debt loss on other receivables: 452,741.71 yuan - The impairment loss on accounts receivable exceeds 30% of the company's audited net profit for the last fiscal year, with an absolute amount greater than 10 million yuan [2][9]. Recognition Standards and Methods for Impairment - The company estimates the provision for bad debts based on credit risk characteristics and historical loss experience, applying different methods for accounts receivable, other receivables, and inventory [3][5][6]. Termination of Deferred Tax Assets - The company’s subsidiary, Sichuan Hezhong Yaoyigou Health Home Pharmacy Chain Co., Ltd., recognized a deferred tax asset of 4,084,055.73 yuan due to deductible losses. However, due to insufficient taxable income expected in the future, this amount was reversed, leading to a decrease in net profit attributable to the parent company by 2,164,549.54 yuan [8][9]. Impact of Impairment Provision and Deferred Tax Asset Termination - The impairment provision and the termination of deferred tax assets are expected to reduce the company's consolidated profit for the first half of 2025 and decrease the equity attributable to shareholders [9]. Reasonableness of the Impairment Provision and Deferred Tax Asset Termination - The actions taken by the company align with accounting standards and reflect a prudent approach, ensuring a fair representation of the company's financial status and asset values as of June 30, 2025 [9].
药易购: 关于公司2025年半年度计提减值准备及终止确认部分递延所得税资产的公告