新冠核酸检测应收账款坏账何时出清？有企业给出时间表

Core Viewpoint - The article highlights the financial struggles faced by medical testing companies in China, particularly due to increased accounts receivable and the impact of the COVID-19 pandemic on cash flow and profitability [2][4]. Group 1: Legal and Financial Issues - Capbio (300639.SZ) has disclosed a lawsuit regarding overdue payments, with claims amounting to 357 million yuan related to unpaid goods and services from 2020 to 2022 [2]. - A total of seven medical testing companies in the A-share market reported net losses attributable to shareholders in the first three quarters of this year, with six of them expected to continue facing losses in 2024 [3]. Group 2: Profitability Decline - Dean Diagnostics (300244.SZ) reported a net profit of 56.70 million yuan for the first three quarters, a decline of 56.67% year-on-year, attributed to price reductions in testing services [4]. - Gold Domain Medical (金域医学) recorded a provision for asset impairment of 345 million yuan, primarily due to accounts receivable impairment losses, significantly impacting its consolidated profit [5]. Group 3: Accounts Receivable Management - Medical testing companies are experiencing longer collection periods from public hospitals, leading to increased credit impairment [7]. - Recent government debt reduction policies have reportedly accelerated the collection of accounts receivable from public hospitals, particularly noted in the third quarter [7]. - Companies like Dean Diagnostics and Puni Testing are implementing stricter accounts receivable management strategies, including tailored collection plans for major clients [8].