Overview - The company announced a significant asset impairment provision for the second quarter of 2025, totaling 4,837.27 million RMB, which includes credit impairment losses of 599.86 million RMB and inventory impairment losses of 4,237.41 million RMB [1][2][4] Asset Impairment Provision Summary - The company recognized credit impairment losses of 599.86 million RMB, with accounts receivable bad debt provision amounting to 688.00 million RMB and a reversal of other receivables bad debt provision of 88.14 million RMB [2] - The total bad debt provision for the second quarter reached 599.86 million RMB, with the balance of accounts receivable bad debt provision at 12,430.66 million RMB, representing 18.22% of the accounts receivable balance [2] - The company also recognized inventory impairment losses of 4,237.41 million RMB, with the total balance of inventory impairment provision at 8,047.73 million RMB, accounting for 6.44% of the inventory balance [2] Impact on Financials - The asset impairment provision will reduce the company's total profit for the second quarter of 2025 by 4,837.27 million RMB, but it will not change the overall profit or loss situation of the company [3][4] - The provision reflects the company's actual situation and complies with accounting standards, ensuring that it does not harm the interests of the company and its shareholders [4]

Group 1 - The company plans to recognize an asset impairment loss of approximately 67,485.85 million yuan for the first half of 2025, primarily due to inventory write-downs [1][2] - The impairment loss will impact the company's consolidated profit total for the first half of 2025 by 6,932.91 million yuan, excluding tax effects [2] - The recognition of impairment losses is in accordance with the relevant accounting standards and reflects the company's operational results accurately [2][2] Group 2 - The company conducted impairment testing based on actual business conditions and market trends, adhering to the principle of prudence [1] - The inventory write-downs recognized during this period amounted to 60,552.94 million yuan, which were subsequently reversed upon sale [1] - The impairment preparation aligns with the company's accounting policies and legal regulations, ensuring it does not affect normal operations [2][2]

证券代码：688755 证券简称：汉邦科技 公告编号：2025-023 关于 2025 年半年度计提资产减值准备的公告 江苏汉邦科技股份有限公司 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈 述或者重大遗漏，并对其内容的真实性、准确性和完整性依法承担法律责任。 一、计提资产减值准备情况概述 江苏汉邦科技股份有限公司（以下简称"汉邦科技"或"公司"）根据《企 业会计准则》等相关规定，结合公司的实际情况，为客观公允地反映公司截至 对合并报表范围内的有关资产计提信用及资产减值准备。 元，具体情况如下表： 单位：万元；币种：人民币 项目 2025 年 1-6 月计提金额 备注 应收账款减值准备及其他应收款减 信用减值损失 440.64 二、计提资产减值准备事项的具体说明 （一）信用减值损失 公司以预期信用损失为基础，对应收账款及其他应收款进行了减值测试。经 测试，本次需计提信用减值损失金额共计 440.64 万元。 （二）资产减值损失 公司以预期信用损失为基础，对合同资产进行了减值测试。对存货资产，在 资产负债表日，存货成本高于其可变现净值及陈旧和滞销的存货，计提存货跌价 准备。经测试，本次需计提 ...

Overview - The company held meetings on August 26, 2025, to approve the proposal for asset impairment provisions to reflect its financial status as of June 30, 2025, and its operational performance for the first half of 2025 [1] Asset Impairment Provisions - The company conducted a comprehensive review of its assets and identified impairment signs, leading to an increase in impairment provisions totaling 90,820.94 thousand yuan, up from 72,170.59 thousand yuan at the beginning of the period [1] - The provisions included: - Accounts receivable impairment provision - Other receivables impairment provision - Long-term receivables impairment provision [1] Inventory Impairment - The company recognized an inventory impairment provision of 16,482.6 thousand yuan due to a decline in product sales prices and fluctuations in raw material prices, which reduced the operating profit for the first half of 2025 by the same amount [2] - The company reversed 39,365.9 thousand yuan of previously recognized inventory impairment provisions due to sales of inventory items [2] Contract and Credit Impairment Provisions - The company plans to increase the contract asset impairment provision by 10,682.5 thousand yuan, which will result in a net increase of 10,576.5 thousand yuan to the operating profit after considering reversals [5] - The company also plans to increase the accounts receivable impairment provision by 182,036.9 thousand yuan, leading to a net decrease of 109,017.8 thousand yuan in operating profit after considering reversals [5] Long-term Receivables and Other Assets - No new impairment provisions were made for long-term receivables during the first half of 2025, resulting in a net increase of 47.8 thousand yuan to the operating profit after reversals [6] - The company did not recognize any new impairment provisions for contract acquisition costs, with a reduction of 1,674.8 thousand yuan due to write-offs [6] Overall Impact - The total reversal of asset impairment provisions amounted to 94,477.0 thousand yuan, leading to a net reduction of 114,906.8 thousand yuan in operating profit for the first half of 2025 [6]

证券代码：688345 证券简称：博力威 公告编号：2025-036 广东博力威科技股份有限公司 关于2025年半年度计提资产减值准备的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性依法承担法律责任。 广东博力威科技股份有限公司（以下简称"公司"）于2025年8月25日召开 第二届董事会第十六次会议及第二届监事会第十五次会议，审议通过了《关于 相关内容公告如下： 一、计提资产减值准备情况概述 二、计提资产减值准备事项的具体说明 （一）信用减值损失 公司考虑所有合理且有依据的信息，包括前瞻性信息，以单项或组合的方式 无论是否包含重大融资成分，均按照相当于整个存续期内预期信用损失的金额计 量其损失准备。经测试，2025 年半年度公司计提长期应收款坏账准备 86.83 万 元，应收账款坏账准备 2.05 万元，其他应收款坏账准备-36.76 万元。 （二）资产减值损失 本报告期末，公司根据《企业会计准则第 8 号——资产减值》及公司会计政 策，存货按照成本与可变现净值孰低计量，并按单个存货项目计提存货跌价准备， 经测试，公司本期应计提存货跌 ...

证券代码：300451 证券简称：创业慧康 公告编号: 2025-043 创业慧康科技股份有限公司 关于 2025 年半年度计提信用减值准备和资产减值准备 的公告 资产减值准备 存货跌价准备 15,692,022.31 合 计 93,315,250.16 注：上述减值准备涉及的相关数据未经审计，对公司相关财务数据的最终影响将以会计师事务所年度 审计确认后的结果为准。 上述计提的资产减值损失及信用减值损失系遵照《企业会计准则》和公司相关会计政策的规定计提的 减值及坏账准备，不代表相应资产已实际发生损失。 二、本次计提信用减值准备及资产减值准备的确认标准及计提方法 公司以单项金融工具或金融工具组合为基础评估预期信用风险和计量预期 信用损失。当以金融工具组合为基础时，公司以共同风险特征为依据，将金融工 具划分为不同组合。 公司在每个资产负债表日重新计量预期信用损失，由此形成的损失准备的增 加或转回金额，作为减值损失或利得计入当期损益。对于以摊余成本计量的金融 资产，损失准备抵减该金融资产在资产负债表中列示的账面价值；对于以公允价 值计量且其变动计入其他综合收益的债权投资，公司在其他综合收益中确认其损 失准备，不抵减 ...

良品铺子股份有限公司（以下简称"公司"）根据《企业会计准则》及公司 会计政策的相关规定，对应收款项、存货、长期待摊费用等计提了资产减值准备， 现将具体情况公告如下： 证券代码：603719 证券简称：良品铺子 公告编号：2025-038 良品铺子股份有限公司 关于 2025 年半年度计提资产减值准备的公告 公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或 者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 一、本次计提资产减值准备情况概述 公司根据《企业会计准则》和公司会计政策相关规定，基于谨慎性原则，2025 年 1-6 月计提各类资产减值准备人民币 9,164,751.93 元，具体情况如下： 项目（损失以"-"号填列） 金额（元） 信用减值损失 649,359.81 其中：应收账款坏账转回 350,673.01 其他应收款坏账转回 228,549.76 长期应收款坏账转回 70,137.04 资产减值损失 -9,814,111.74 存货跌价损失 -4,407,442.23 合计 -9,164,751.93 二、本次计提资产减值准备的具体情况 对于划分为组合的应收账款和长期应 ...

Group 1 - The company has announced a provision for asset impairment totaling 24.85 million RMB for the first half of 2025, reflecting a cautious approach to financial reporting [1][2][3] - The breakdown of the impairment includes a reversal of bad debt provisions for receivables, with a recovery of 0.05 million RMB for notes receivable and 3.25 million RMB for accounts receivable, while a provision of 0.37 million RMB was made for other receivables [2][3] - The company has also recognized an inventory impairment loss of 27.73 million RMB, indicating that the cost of inventory exceeds its net realizable value [3] Group 2 - The impairment provisions are in accordance with the relevant accounting standards and company policies, ensuring an accurate reflection of the company's financial status as of June 30, 2025 [3] - The company asserts that these provisions will not affect its normal operations or harm the interests of shareholders [3] - The impairment amount is a preliminary estimate and has not yet been audited by an accounting firm, highlighting the need for investors to be aware of potential investment risks [3]

Group 1 - The supervisory board of Harsen Commerce (China) Co., Ltd. held its 14th meeting of the 5th supervisory board on August 16, 2025, with 3 supervisors present and 1 participating via remote voting [1] - The supervisory board reviewed and approved the company's 2025 semi-annual report, confirming that the preparation and review procedures comply with relevant laws and regulations, and that the report accurately reflects the company's financial status and operating results [1][2] - The supervisory board also agreed on the provision for asset impairment, stating that it reflects the company's actual situation and complies with decision-making and approval procedures [2] Group 2 - The voting results for the supervisory board's decisions were unanimous, with 3 votes in favor, 0 against, and 0 abstentions [2] - The detailed content of the 2025 semi-annual report and the asset impairment provision announcement can be found on the Shanghai Stock Exchange website [2]

Core Viewpoint - The company has announced the provision for asset impairment for the first half of 2025, reflecting a prudent approach to financial reporting and compliance with accounting standards [1][3]. Summary by Sections Overview of Asset Impairment Provision - The company conducted a comprehensive review of its assets as of June 2025 and identified certain assets showing signs of impairment, leading to the decision to recognize impairment losses [1]. Details of Asset Impairment Provision - The impairment provisions include: - Bad debt provision for notes receivable: -0.61 million RMB - Bad debt provision for accounts receivable: -139.23 million RMB - Bad debt provision for other receivables: 0.72 million RMB - Bad debt provision for contract assets: -69.42 million RMB - Inventory impairment provision: 461.72 million RMB [2]. Impact of Asset Impairment Provision - The total net impact of the impairment provision on the company's consolidated profit for the first half of 2025 is 253.18 million RMB, ensuring that the financial statements accurately reflect the company's asset value and financial condition [2][3]. Opinions from Governance Bodies - The Audit Committee, Board of Directors, and Supervisory Committee all agree that the asset impairment provision is based on sufficient evidence and complies with accounting standards, thus supporting the company's financial reporting integrity [3][4].