Group 1 - The company will not distribute cash dividends or issue bonus shares during the reporting period [3] - The company approved an investment of RMB 100 million in Wuhan Guangju Microelectronics Co., Ltd. on March 12, 2025 [5] - The company has not changed its controlling shareholder or actual controller during the reporting period [5] Group 2 - The company held its 11th meeting of the 8th Board of Directors on August 15, 2025, where the 2025 semi-annual report was approved [8][9] - The company plans to propose several amendments to its articles of association and governance rules at the upcoming shareholder meeting [10][11][12] - The company will hold its first extraordinary general meeting of 2025 on September 2, 2025 [49] Group 3 - The company plans to recognize an asset impairment provision totaling RMB 56.12 million for the first half of 2025 [30] - The asset impairment provision is based on a comprehensive review of receivables, other receivables, and inventory [30][31] - The provision will positively impact the company's net profit by approximately RMB 6.30 million after tax [31] Group 4 - The company will revise its rules regarding the management of related party transactions and independent directors [13][15] - The company will also amend its fundraising management system and the remuneration management method for directors and senior management [17][18] - The company has proposed to increase its credit limit with banks to RMB 490 million for operational needs [20]

证券代码：605179 证券简称：一鸣食品 公告编号：2025-025 浙江一鸣食品股份有限公司 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、准确性和完整性承担个别及连带责任。 一、资产减值准备的计提概括 为了更加客观、公允地反映公司 2025 年 6 月 30 日的财务状况以及 2025 上 半年的经营成果，根据《企业会计准则》相关规定和公司会计政策，基于谨慎性 原则，公司对相关资产进行减值测试，当期计提各项减值准备共计 321.62 万元。 详见下表： 项目 金额（万元） 信用减值损失 其中：应收账款坏账损失 206.66 其中：存货跌价损失及合同履约成本减值损失 179.34 合计 321.62 二、本次计提资产减值准备的具体情况 （一）应收账款坏账损失 根据《企业会计准则第 22 号—金融工具确认和计量》以及公司相关会计政 策，应收账款按照单项工具整个存续期的预期信用损失和信用风险特征组合计提 坏账准备，2025 年半年度计提应收账款减值损失金额 206.66 万元 （二）其他应收款坏账损失 根据《企业会计准则第 22 号—金融工具确认和计量》 ...

Summary of Key Points Core Viewpoint - The company has recognized asset impairment provisions totaling 12.49 million yuan for the second quarter of 2025, reflecting a cautious approach to financial reporting and asset valuation [1][2]. Group 1: Asset Impairment Provision Overview - The company conducted a comprehensive assessment of its financial assets, inventory, and long-term assets, leading to the recognition of impairment signs in certain assets [1]. - The total amount of asset impairment provisions for the second quarter of 2025 is 12.49 million yuan, which includes provisions for bad debts and inventory write-downs [1][2]. Group 2: Specifics of Impairment Provision - The company reported a credit impairment loss of 1.8 million yuan for the second quarter of 2025 [2]. - Inventory impairment provisions are calculated based on the lower of cost and net realizable value, with adjustments made for inventory aging [2]. Group 3: Impact on Financial Performance - The total impact of credit impairment losses and asset impairment losses on the company's consolidated profit for the second quarter of 2025 is 12.49 million yuan, excluding tax effects [2]. Group 4: Additional Notes - The impairment loss data for the second quarter of 2025 is unaudited and reflects the company's financial department's judgment based on actual conditions and accounting standards [2].

一鸣食品（SH 605179，收盘价：19.98元）8月17日晚间发布公告称，公司本次计提各项减值损失合计 321.62万元，减少公司2025年半年度利润总额321.62万元，本次计提资产减值准备是基于公司实际情况 和企业会计准则做出的判断，真实反映了公司财务状况，不涉及会计计提方法的变更，不存在损害公司 和股东利益的情形，不会对公司的生产经营产生重大影响。 （文章来源：每日经济新闻） 2024年1至12月份，一鸣食品的营业收入构成为：食品生产及销售占比88.72%，其他业务占比11.28%。 ...

Overview - The company announced the provision for asset impairment for the first half of 2025, amounting to a total of 56.12 million yuan [1][2]. Asset Impairment Provision Details - The total amount of asset impairment provision is 56.12 million yuan, which includes credit impairment losses of 0.228 million yuan and asset impairment losses of 55.89 million yuan, primarily related to inventory [2][3]. - The provision period is from January 1, 2025, to June 30, 2025, and the decision was approved by the company's board and supervisory committee [2][14]. Impact on Financial Statements - The provision for asset impairment will increase the company's total profit for the first half of 2025 by 7.96 million yuan, leading to an increase in net profit attributable to the parent company of 6.30 million yuan after considering income tax effects [2][3]. Impairment Recognition Standards and Methods - The company uses expected credit loss as the basis for impairment, applying a simplified measurement method for receivables and a general method for other financial assets [3][5]. - The expected credit loss is calculated based on the weighted average of credit losses, considering the risk of default [3][5]. Inventory Valuation and Impairment - Inventory is initially measured at cost, and impairment is recognized when the cost exceeds the net realizable value [10][11]. - The company assesses the net realizable value based on estimated selling prices minus estimated costs and expenses [10][13]. Board and Supervisory Committee Opinions - The board's audit committee and the supervisory committee both agree that the provision for asset impairment is reasonable and complies with accounting standards, reflecting the company's financial condition accurately [13][14].

证券代码：002987 证券简称：京北方 公告编号：2025-042 京北方信息技术股份有限公司 本公司及董事会全体成员保证信息披露的内容真实、准确、 完整，没有虚假记载、误导性陈述或重大遗漏。 京北方信息技术股份有限公司（以下简称"公司"）根据《深圳证券交易所 股票上市规则》《企业会计准则》及公司会计政策、会计估计的相关规定，为真 实、准确反映公司2025年半年度财务状况和经营成果，对截至2025年6月30日存 在减值迹象的资产进行了减值测试，本着谨慎原则，对可能发生减值损失的资 产计提了减值准备。主要情况如下： 一、计提资产减值准备概述 经公司测算，公司2025年半年度需计提各项资产减值准备4,190.04万元，具 体如下表： | 项目 | 本期计提金额（元） | | --- | --- | | 存货跌价准备 | 447,760.70 | | 合同资产减值准备 | 11,234,281.23 | | 应收账款减值准备 | 30,218,369.12 | | 其他应收款减值准备 | 0.00 | | 合计总额 | 41,900,411.05 | | 本期转回金额 | 244,785.03 | | 合计净额 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 公司代码：600818 900915 公司简称：中路股份 中路B股 第一节 重要提示 1.1本半年度报告摘要来自半年度报告全文，为全面了解本公司的经营成果、财务状况及未来发展规 划，投资者应当到www.sse.com.cn网站仔细阅读半年度报告全文。 1.2本公司董事会及董事、高级管理人员保证半年度报告内容的真实性、准确性、完整性，不存在虚假 记载、误导性陈述或重大遗漏，并承担个别和连带的法律责任。 1.3公司全体董事出席董事会会议。 1.4本半年度报告未经审计。 1.5董事会决议通过的本报告期利润分配预案或公积金转增股本预案 无 第二节 公司基本情况 2.1公司简介 ■ 2.2主要财务数据 单位：元 币种：人民币 ■ 2.3前10名股东持股情况表 单位: 股 ■ 2.4截至报告期末的优先股股东总数、前10名优先股股东情况表 □适用 √不适用 2.5控股股东或实际控制人变更情况 □适用 √不适用 2.6在半年度报告批准报出日存续的债券情况 □适用 √不适用 第三节 重要事项 公司应当根据重要性原则，说明报告期内公司经营情况的重大变化，以及报告期内发生的对公司经 ...

Group 1 - The company announced the provision for asset impairment totaling 4.4841 million yuan for the first half of 2025, which will reduce the total profit for the period by the same amount [1][2] - The impairment losses include credit impairment losses of -4.4877 million yuan, with specific losses from accounts receivable and other receivables [1] - The board and supervisory committee confirmed that the provision complies with the relevant accounting standards and reflects the company's financial status and operating results accurately [2] Group 2 - The provision for asset impairment is based on the principle of prudence and aims to provide a true and fair view of the company's financial condition as of June 30, 2025 [1][2] - The final accounting treatment and impact on the company's profit will be disclosed in the 2025 semi-annual report [1]

证券代码：688508 证券简称：芯朋微 公告编号：2025-040 无锡芯朋微电子股份有限公司 关于 2025 年半年度计提资产减值准备的公告 注：损失以"-"号列示。 二、 本次计提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，参考历史信用损失经验，结合当前状况以及对 未来经济状况的预测计算预期信用损失。经测算，2025 年半年度需计提信用减 值损失金额共计 300.77 万元。 （二）资产减值损失 期末存货按成本与可变现净值孰低原则计价；期末，在对存货进行全面盘点 的基础上，对于存货因遭受毁损、全部或部分陈旧过时或销售价格低于成本等原 因，预计其成本不可收回的部分，提取存货跌价准备。存货跌价准备按单个存货 项目的成本高于其可变现净值的差额提取。其他数量繁多、单价较低的原辅材料 按类别提取存货跌价准备。经测算，2025 年半年度需计提资产减值损失金额共 计 1,979.68 万元。 三、本次计提减值准备对公司的影响 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、 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个别及连 带法律责任。 一、本次计提 ...

Summary of Key Points Core Viewpoint - The company has recognized asset impairment losses as part of its financial reporting, adhering to accounting standards and internal policies, reflecting a cautious approach to financial management [1][8]. Group 1: Asset Impairment Losses - The company conducted impairment testing on assets showing signs of impairment as of June 30, 2025, resulting in a total impairment loss of 18,090,400 CNY [1]. - The breakdown of impairment losses includes 1,835,100 CNY for accounts receivable and a total of 94,850 CNY for inventory and contract assets [1]. - The impairment loss on accounts receivable represents over 30% of the company's audited net profit for the previous fiscal year, exceeding 10,000,000 CNY [1]. Group 2: Impairment Testing Methodology - The company applies a cautious approach in determining expected credit losses for accounts receivable, utilizing historical loss experience and current economic conditions [2][3]. - Accounts receivable are categorized into groups based on credit risk characteristics, with specific methods for calculating expected credit losses for each group [3][4]. - The company also assesses inventory impairment based on the lower of cost and net realizable value, ensuring that any necessary adjustments are made to reflect current market conditions [5][6]. Group 3: Approval Process and Compliance - The impairment loss recognition process was executed in accordance with relevant accounting standards and company policies, without the need for board or shareholder approval [1][8]. - The company emphasizes that the impairment losses do not harm the interests of the company or its shareholders, aligning with prudent accounting practices [8].