冠石科技: 关于计提减值准备的公告

Summary of Key Points Core Viewpoint - The company has recognized impairment losses totaling 5,335,764.04 RMB for the first half of 2025, reflecting a thorough assessment of its financial condition and operational results as of June 30, 2025 [1][4]. Group 1: Impairment Losses Breakdown - The impairment losses include: - Bad debt losses from notes receivable: -4,918.00 RMB - Bad debt losses from accounts receivable: -1,364,115.20 RMB - Bad debt losses from financing receivables: 2,806.57 RMB - Bad debt losses from other receivables: 1,556,522.65 RMB - Inventory write-down losses: 4,262,674.60 RMB - Fixed asset impairment losses: 882,793.42 RMB - Total impairment losses: 5,335,764.04 RMB [2]. Group 2: Impairment Recognition Standards - The company follows the accounting standards for inventory and asset impairment, which require that if the net realizable value of an asset is lower than its cost, an impairment provision must be made [3]. - The recoverable amount of an asset is determined based on the higher of its fair value less costs to sell and the present value of expected future cash flows [3]. Group 3: Financial Impact - The total impairment provisions of 5,335,764.04 RMB will reduce the company's consolidated profit for the first half of 2025 by the same amount, ensuring a fair representation of the company's financial status and asset values [4]. - The impairment provisions are in compliance with relevant accounting standards and policies, and they do not adversely affect the company's normal operations or shareholder interests [4].