美畅股份：公司存货方面的减值主要集中在微粉环节

Core Viewpoint - The company reported that inventory impairment is primarily concentrated in the micro-powder segment, with specific challenges related to the production of diamond micro-powder [1] Group 1: Inventory Impairment - The company produces diamond micro-powder, which results in a portion of the output being unsuitable for its diamond wire due to size, leading to inventory impairment as market prices are below production costs [1] - Additionally, the transition from hot-drawing to cold-drawing processes in the tungsten wire industry has resulted in unusable spare parts and materials, contributing to signs of inventory impairment [1] Group 2: Inventory Management - The company is actively seeking methods to manage and reduce these inventory levels, with some inventory that has already been impaired potentially being written back if suitable disposal methods are found in the future [1]