Core Viewpoint - Ciwon Media (002343) has received a government subsidy of RMB 10 million, with RMB 7.6 million attributable to the company, representing 25.04% of the net profit attributable to shareholders for the last audited fiscal year [1] Group 1: Stock Performance - As of September 19, 2025, Ciwon Media's stock closed at 8.25 yuan, up 0.73% from the previous trading day [1] - The stock opened at 8.1 yuan, reached a high of 8.28 yuan, and a low of 8.09 yuan, with a trading volume of 1.48 billion yuan and a turnover rate of 3.8% [1] Group 2: Government Subsidy Details - The company announced the receipt of a government subsidy related to revenue, amounting to RMB 10 million, with RMB 7.6 million recognized as deferred income [1] - The subsidy is related to the company's regular business activities and will be accounted for according to the relevant accounting standards [1] - The financial impact of the subsidy will be determined based on the results of the audit by the accounting firm [1]

Company Overview - Shanghai Congji Dental Clinic Co., Ltd. was established on July 5, 2023, in the Pudong New Area of Shanghai, with a registered capital of RMB 1 million [1] - The company is invested by Shanghai Tongce Dental Hospital Co., Ltd. and operates under the business scope of medical services [1] Financial Reporting Basis - The financial statements are prepared based on the going concern assumption and in accordance with the accounting standards issued by the Ministry of Finance [2] - The accounting records are maintained on an accrual basis, with historical cost as the measurement basis, except for certain financial instruments [2] Accounting Policies - The accounting period is divided into annual and interim periods, with the fiscal year running from January 1 to December 31 [2] - The company uses Renminbi as its functional currency for accounting purposes [2] Financial Assets and Liabilities - Financial assets are classified based on the business model for managing them and their cash flow characteristics, including those measured at amortized cost and at fair value [3][4] - Financial liabilities are classified into those measured at fair value with changes recognized in profit or loss and other financial liabilities [5][6] Impairment and Credit Losses - The company recognizes impairment losses for financial assets measured at amortized cost and those measured at fair value with changes recognized in other comprehensive income [10][11] - Expected credit losses are measured based on the credit risk of financial assets since initial recognition, with different methods applied depending on whether credit risk has significantly increased [12][13] Government Grants - Government grants are classified into those related to assets and those related to income, with specific accounting treatments for each type [18][19] - Grants related to assets are recognized as deferred income and amortized over the useful life of the related assets [21] Taxation - The corporate income tax rate is set at 20% on taxable income [25] - The company benefits from reduced tax rates for small and micro enterprises as per the relevant government policies [25]