文灿股份：公司严格遵循《企业会计准则》进行存货减值测试

Group 1 - The company, Wencan Co., Ltd. (603348), adheres strictly to the "Enterprise Accounting Standards" for inventory impairment testing at the end of each period [1] - The company conducts appropriate accounting treatments based on the results of the impairment tests [1] - Detailed accounting policies can be referenced in the company's disclosed periodic reports [1]