南京健友生化制药股份有限公司2025年度拟转回存货跌价准备的提示性公告

Core Viewpoint - Nanjing Jianyou Biochemical Pharmaceutical Co., Ltd. plans to reverse inventory impairment provisions for the fiscal year 2025, which is expected to increase net profit attributable to shareholders by approximately 116 million to 174 million yuan [2][5]. Group 1: Inventory and Financial Impact - The company conducted a preliminary impairment test on inventory as of December 31, 2025, estimating a reversal of inventory impairment provisions between 137 million and 205 million yuan, which will positively impact net profit [2][5]. - The company's inventory balance at the end of each year from 2023 to 2025 was 5,405.50 million yuan, 4,429.84 million yuan, and 3,526.42 million yuan respectively, with the inventory primarily consisting of raw materials, finished goods, and work in progress [2][3]. - The reversal of inventory impairment provisions is based on the recovery of previously impaired inventory values, reflecting a more accurate financial position as of December 31, 2025 [4][5]. Group 2: Business Strategy and Future Plans - The company is transitioning from a single focus on standard heparin raw materials to a dual focus on both standard heparin raw materials and formulations, necessitating higher inventory levels [3]. - Future strategies include strengthening links with raw material buyers, maintaining stable sales of raw materials, and expanding the global market for heparin formulations [6]. - The company aims to increase sales of non-heparin formulations to enhance long-term competitiveness and generate stable operating cash flows [6].