京北方: 关于计提资产减值准备的公告

Summary of Key Points Core Viewpoint - The company has recognized asset impairment losses totaling 41.9 million yuan for the first half of 2025, reflecting a cautious approach to financial reporting and compliance with accounting standards [1][6]. Asset Impairment Preparation Overview - The total asset impairment provision for the first half of 2025 amounts to 41,900,411.05 yuan, broken down as follows: - Inventory impairment provision: 447,760.70 yuan - Contract asset impairment provision: 11,234,281.23 yuan - Accounts receivable impairment provision: 30,218,369.12 yuan - Other receivables impairment provision: 0.00 yuan - Net total after reversals: 41,655,626.02 yuan [1][6]. Reasonableness of Impairment Provisions - Inventory Impairment: The company measures inventory at the lower of cost and net realizable value, resulting in a provision of 447,760.70 yuan for the first half of 2025 [2]. - Contract Asset Impairment: The company has recognized a contract asset impairment provision of 11,234,281.23 yuan, based on expected credit losses [3]. - Accounts Receivable Impairment: The company has recorded an accounts receivable impairment provision of 30,218,369.12 yuan, utilizing a simplified model for expected credit losses [4][6]. - Other Receivables Impairment: No impairment provision was made for other receivables, totaling 0.00 yuan [6]. Impact on Financial Position - The total credit impairment and asset impairment losses will reduce the net profit attributable to shareholders by 35,407,200 yuan for the first half of 2025, which will also decrease the equity attributable to shareholders by the same amount [6].