Core Viewpoint - The company has been facing challenges with accounts receivable, leading to significant provisions for credit impairment losses, which have impacted net profits despite the expectation of eventual recovery of these amounts [2]. Group 1: Financial Performance - The company reported a provision of 120 million yuan for credit impairment losses in the previous year, 16.71 million yuan in the current interim report, and 28 million yuan in the third quarter, which collectively account for more than half of the profits [2]. - The net credit impairment loss reflects the net amount of bad debt provisions made and reversed during the period, indicating a continuous rolling process of provisions and reversals [2]. Group 2: Accounts Receivable Management - The company emphasizes that the provisions are primarily due to long repayment cycles from large and medium-sized public hospitals, rather than deteriorating creditworthiness of clients [2]. - The management is actively focusing on accounts receivable management and is committed to improving collection efforts [2]. Group 3: Accounting Practices - The company follows the prudence principle as per the Accounting Standards for Enterprises, leading to significant new provisions for bad debts in line with the growth of accounts receivable [2]. - The actual amount of bad debt provisions reversed during the period was lower than the new provisions made, resulting in a net provision status reflected in the profit and loss statement [2].
华康洁净：利润表中“信用减值损失”项目综合反映为净计提状态