欢迎扫描下方二维码关注： 实报实销型出差费用 凭票报销,收入稳稳落袋 珍珍,39岁,"出差急先锋" 冲在前面的你超酷!实报实销,收入满满! 出差产生的交通费、餐费、住宿费等, 只要按照公司规定,凭真实发票报销,这 部分报销费用就无需缴纳个人所得税。 补贴以及与任职或者受雇有关的其他所得。 因此，企业根据国家有关标准,凭出差人 员取得的保险费发票报销实际发生的航空意外 保险支出，不属于个人所得，不涉及缴纳个人 所得税。 可以老师的了就处理指南 让你轻松搞懂出差那些税务事儿 按月入账，计税早知道 阿明,28岁,职场"小财迷 补贴计税别愁,用努力实现更美好的未 如果公司随工资固定发放出差 补贴、津贴,视为工资性补贴,应 当并入当月工资、薪金所得计征个 人所得税。 航空意外保险 安心保障,报销不增税 大宇,40岁,"空中常客" 飞行途中的志志,有保险守护。 根据《中华人民共和国个人所 得税法实施条例》(国令第 707 号) 的规定,工资、薪金所得,是指个 人因任职或者受雇取得的工资、薪 金、奖金、年终加薪、劳动分红、津贴、 ts 发版型用美外 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以 ...

Financial Data and Key Metrics Changes - Total revenue for Q4 2024 was $9.6 million, an increase of 10% from $8.7 million in Q4 2023 [20] - Gross profit increased to $5.8 million in Q4 2024, up from $4.8 million in the year-ago quarter, with gross margins improving to 60.1% from 55.3% [21] - Operating loss improved by 68% compared to Q4 2023, adjusted for non-cash impairment charges [12] Business Line Data and Key Metrics Changes - Average net revenue per XTRAC device increased by 11% over the previous quarter and 6% over the prior year [10] - Equipment revenue was $3.8 million in Q4 2024, compared to $3.1 million in Q4 2023, driven by strong capital sales in international markets [20] - Gross domestic revenue billings in Q4 were $4.9 million, marking the third consecutive quarter of sequential increase [13] Market Data and Key Metrics Changes - International sales reached $4.1 million in Q4 2024, up 27% from Q3 2024 and up 41% from Q4 2023, representing the highest level of international sales to date [15] - The installed base of TheraClearX devices in the U.S. increased to 144 by the end of Q4 2024, up from 92 at the end of 2023 [14] Company Strategy and Development Direction - The company is focusing on improving the utilization of its machines by removing underperforming units and assisting higher-performing accounts [10] - The strategy includes enhancing direct-to-consumer advertising and in-clinic processes to drive patient appointments and revenue growth [12][13] - The company aims to stabilize financial performance and drive growth through strategic initiatives laid out at the beginning of 2024 [24] Management's Comments on Operating Environment and Future Outlook - Management noted a strong seasonal effect between Q4 and Q1, with Q1 typically being the weakest quarter [17] - The company is optimistic about continued progress in 2025, supported by its current financial position and strategic goals [22][23] Other Important Information - The company secured preauthorization for over 3,700 patients with acne in partner clinics year-to-date [14] - The cash position as of December 31, 2024, was $8.6 million, which includes $1.3 million of restricted cash [22] Q&A Session Summary Question: Clarification on TheraClearX device numbers - Management confirmed that 108 of the 144 TheraClearX devices are in accounts that are billing insurance [27] Question: Types of practices and geographical presence for TheraClearX - Initial uptake was stronger in the Northeast, primarily among small- to medium-sized groups [32] Question: Strength of international markets - Key international markets include Japan, China, South Korea, and the Middle East, with strong growth driven by technology appreciation and clinical efficacy [36][38] Question: Criteria for identifying underutilized accounts - Management explained that approximately 10% of accounts are churned annually based on performance metrics [49] Question: Determining new clinics for device placement - New accounts are identified based on historical patient treatment numbers and previous relationships with the company [60]