Group 1 - The supervisory board of Jiangyin Hengrun Heavy Industry Co., Ltd. held its ninth meeting of the fifth session on August 22, 2025, to review various proposals [1][2] - The 2025 semi-annual report and its summary were found to comply with legal regulations and accurately reflect the company's operational and financial status without any false statements or omissions [1] - The provision and reversal of asset impairment for the first half of 2025 were deemed compliant with accounting standards, ensuring a fair representation of the company's financial condition and operational results [1] Group 2 - The company and its subsidiaries applied for additional credit from financial institutions and provided guarantees for loans within the credit limit to support operational and business development needs [2] - The financial status of the wholly-owned subsidiary Hengrun Ring Forging is stable, and its creditworthiness is good, with the company maintaining control over the guarantor's credit status [2] - The risks associated with the guarantees are considered manageable and do not harm the interests of the company or minority shareholders [2]

Summary of Key Points Core Viewpoint - The company has announced a provision for asset impairment totaling 6.50 million yuan for the first half of 2025, reflecting a cautious approach to accurately represent its financial status and operational results as of June 30, 2025 [1][2][3]. Group 1: Impairment Provision Overview - The company conducted impairment testing on accounts receivable, other receivables, long-term receivables, and inventory, resulting in a total impairment loss of 6.50 million yuan [1][2]. - The breakdown of the impairment losses includes 0.63 million yuan for bad debts and 5.87 million yuan for inventory write-downs [1][2]. Group 2: Specifics of Bad Debt Loss - The bad debt loss of 0.63 million yuan was primarily due to an increase in accounts receivable and changes in aging of long-term receivables, leading to a higher provision for bad debts [1][2]. Group 3: Inventory Write-down Details - The inventory write-down of 5.87 million yuan was determined based on the lower of cost or net realizable value, with specific calculations for finished goods and materials held for sale [2]. Group 4: Impact on Financial Statements - The total asset impairment and credit impairment losses of 6.50 million yuan will impact the company's consolidated profit before tax by the same amount [2][3]. Group 5: Compliance and Assurance - The impairment provision complies with the accounting standards and reflects the company's actual situation, ensuring no harm to the interests of the company and its shareholders [3].

苏州长光华芯光电技术股份有限公司 关于 2025 半年度计提资产减值准备的公告 证券代码：688048 证券简称：长光华芯 公告编号：2025-045 依据《企业会计准则》及公司会计政策的相关规定，为真实、公允地反映公 司 2025 年半年度的财务状况及经营情况，公司对合并范围内的相关资产进行了 全面清查，基于谨慎性原则，对存在减值迹象的资产计提了减值准备。具体情况 如下表所示： 单位：人民币 万元 | 项目 | 计提金额 | 备注 | | --- | --- | --- | | 信用减值损失 | 433.98 | 含应收账款、应收票据、其他应收款等的减值 | | 资产减值损失 | 1,581.71 | 存货跌价准备 | 合计 2,015.69 二. 计提资产减值准备事项的具体说明 公司考虑了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对 应收账款、应收票据、其他应收款等的预期信用损失进行测试及估计。经测试， 公司 2025 年半年度计提信用减值损失 433.98 万元。 资产负债表日，存货采用成本与可变现净值孰低计量，按照存货成本高于可 变现净值的差额计提存货跌价准备。经测试，公司 2025 年半 ...

证券代码：600336 证券简称：澳柯玛 编号：临 2025－032 澳柯玛股份有限公司 关于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、准确性和完整性承担法律责任。 会、九届八次监事会，审议通过了《关于计提资产减值准备的议案》，根据《企业会计 准则》和公司会计政策的相关规定，2025 年半年度公司计提各类资产减值准备共计 合计 38,463,499.28 / 二、本次计提资产减值准备事项的具体说明 根据《企业会计准则第 1 号—存货》的规定，资产负债表日按成本与可变现净值孰 低计量，存货成本高于其可变现净值的，计提存货跌价准备，计入当期损益。在确定存 货的可变现净值时，以取得的可靠证据为基础，并且考虑持有存货的目的、资产负债表 日后事项的影响等因素。公司对 2025 年 6 月 30 日的存货项目进行了减值测算，并计提 存货跌价准备 19,896,046.30 元。 根据《企业会计准则第 22 号—金融工具确认和计量》的规定，公司对于以摊余成 本计量的金融资产，以预期信用损失为基础确认损失准备。对于存在客观证据表明存在 减值， ...

Summary of Key Points Core Viewpoint - The company has announced the provision for asset impairment totaling 30.71 million yuan, reflecting a cautious approach to accurately represent its financial status and operational results as of June 30, 2025 [1][2][3]. Group 1: Impairment Provision Overview - The company conducted impairment testing on its assets as of June 30, 2025, and recognized credit impairment losses of 20.88 million yuan and asset impairment losses of 9.83 million yuan [1][2]. - The total impairment losses amount to 30.71 million yuan, which will impact the company's consolidated profit for the first half of 2025 [2][3]. Group 2: Breakdown of Impairment Losses - The breakdown of the impairment losses includes: - Bad debt losses from notes receivable: 1.65 million yuan - Bad debt losses from accounts receivable: 22.80 million yuan - Bad debt losses from other receivables: 0.27 million yuan - Inventory write-down losses: 9.83 million yuan [1][2]. Group 3: Financial Impact and Compliance - The impairment provisions will not affect the company's operating cash flow for the current period and comply with the relevant accounting standards and company policies [2][4]. - The board of directors and the supervisory committee have approved the impairment provisions, ensuring that the financial statements reflect a true and fair view of the company's financial condition and performance [3][4].

证券代码：603615 证券简称：茶花股份 公告编号：2025-035 茶花现代家居用品股份有限公司 本公司监事会及全体监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、监事会会议召开情况 茶花现代家居用品股份有限公司（以下简称"公司"）第五届监事会第四次 会议于 2025 年 8 月 22 日在福建省福州市晋安区鼓山镇蕉坑路 168 号公司会议室 以现场会议方式召开，本次会议通知已于 2025 年 8 月 12 日以专人送达、电子邮 件等方式送达给全体监事。本次会议由公司监事会主席李凯先生召集并主持，会 议应出席监事 3 人，实际出席监事 3 人。 本次会议的召集、召开符合有关法律、行政法规、部门规章、规范性文件和 《公司章程》的有关规定。 二、监事会会议审议情况 经审核，监事会认为，公司 2025 年半年度报告的编制和审议程序符合法律、 法规、 《公司章程》的各项规定。公司 2025 年半年度报告的内容和格式符合中国 证监会和上海证券交易所的各项规定，所包含的信息能从各个方面真实地反映出 公司 2025 年半年度的经营管理和财务状况等事项 ...

Core Viewpoint - The company announced a financial assessment and impairment testing to reflect its financial status and operational results for the first half of 2025, indicating a proactive approach to managing potential credit and asset impairments [2] Financial Summary - The company conducted impairment testing on its consolidated financial statements as of June 30, 2025, in accordance with accounting standards and its accounting policies [2] - For the first half of 2025, the company recognized an asset impairment loss of 3,005,190.76 yuan and reversed credit impairment losses amounting to 1,877,244.31 yuan, resulting in a total asset impairment provision of 1,127,946.45 yuan [2]

Core Viewpoint - The company has disclosed its half-year report for 2025, highlighting its financial performance, management of raised funds, and future development plans [1][7][21]. Group 1: Company Overview - The company did not distribute cash dividends or issue bonus shares during the reporting period [3]. - The company’s controlling shareholder and actual controller did not change during the reporting period [5]. Group 2: Financial Data and Fund Management - The company raised a total of RMB 1,228.90 million from its initial public offering, with a net amount of RMB 1,094.22 million after deducting issuance costs [8]. - As of June 30, 2025, the company had used RMB 1,028.62 million of the raised funds, with a remaining balance of RMB 907.92 million [13][15]. - The company has implemented a management system for raised funds, ensuring they are stored in dedicated accounts and used according to regulations [10][12]. Group 3: Significant Events - On March 10, 2025, the company approved the conclusion of certain fundraising projects and decided to permanently supplement working capital with the remaining funds [9][15]. - The company terminated the 2023 restricted stock incentive plan and repurchased 1,000,300 shares, reducing the total number of shares from 141,446,300 to 140,446,000 [6]. Group 4: Asset Impairment - The company recognized an asset impairment provision of RMB 21.88 million for the first half of 2025, reflecting a cautious approach to financial reporting [21][25].

Core Points - The company has not distributed cash dividends or bonus shares during the reporting period [3] - The company reported a total asset impairment provision of 23,140,292.63 yuan for the first half of 2025, which will reduce the total profit for the same period by the same amount [26][29] - The board of directors approved the asset impairment provision, confirming that the process was legal and the basis for the provision was sufficient [28][29] Company Overview - The company has not experienced any changes in its controlling shareholder or actual controller during the reporting period [5][6] - The company has completed the transfer of 33.75% equity in Chengdu Futures Company for a transaction price of 269.735 million yuan [7] - The company established Sichuan Ruisheng Vision Data Technology Co., Ltd. with a cash contribution of 3.4 million yuan, holding a 17% stake [9] Financial Data - The company’s board of directors approved the 2025 semi-annual report, which reflects the company's operational activities and financial status accurately [11] - The company has conducted a comprehensive review of its assets and identified impairment indicators, leading to the provision for asset impairment [20][22] - The impairment provisions include amounts for receivables, contract assets, and inventory, with specific amounts detailed for each category [23][24][25]

Summary of Key Points Core Viewpoint - The company announced the recognition of impairment losses and fair value changes for the first half of 2025, reflecting a cautious approach to accurately represent its financial status and operational results [1]. Group 1: Impairment Losses - The company recognized a total credit impairment loss of 82.0663 million yuan and an asset impairment loss of 54.9020 million yuan for the first half of 2025 [1]. - The total impairment provision amounted to 136.9683 million yuan, with a reversal of previously recognized impairment losses of 5.1064 million yuan [3]. - The increase in impairment provisions is attributed to the business scale growth following the acquisition of AsiaInfo Technology in November 2024, impacting the total profit by approximately 131.8619 million yuan [3]. Group 2: Fair Value Changes - The company confirmed a fair value change loss of approximately 123.2715 million yuan, primarily due to the valuation of its investment in Shanghai Fushu Technology Co., Ltd. [1][5]. - The fair value of the non-listed equity investment was determined based on the net asset value of the investee company, resulting in a loss of about 12.4 million yuan [5]. Group 3: Financial Impact - The combined effect of the impairment losses and fair value changes is expected to impact the company's total profit for the first half of 2025 by approximately 255.1334 million yuan [3][6]. - The net profit attributable to shareholders of the listed company is estimated to be around 28.08 million yuan after accounting for these adjustments [3]. Group 4: Board Opinions - The board's audit committee and independent directors agreed that the recognition of impairment losses and fair value changes complies with accounting standards and accurately reflects the company's financial situation [6][7][8].