博实股份：公司对哈尔滨思哲睿智能医疗设备股份有限公司的股权采用权益法进行核算

Group 1 - The core viewpoint of the article is that Boshi Co., Ltd. (002698) utilizes the equity method for accounting its stake in Harbin Sizerui Intelligent Medical Equipment Co., Ltd., indicating that any profit or loss from Sizerui will impact the company's long-term equity investment and investment income [1] Group 2 - The company has clarified its accounting approach in response to investor inquiries on an interactive platform [1] - The financial performance of Harbin Sizerui will directly influence Boshi's financial statements, particularly in terms of long-term investments and income [1]