Overview - The company announced the provision for asset impairment and asset write-off for the fiscal year 2024, totaling 34,068,377.91 RMB [1][2][7] Asset Impairment Provision - The company conducted a comprehensive review of various assets, including inventory, receivables, contract assets, fixed assets, construction in progress, and intangible assets, identifying impairment indicators [1] - The breakdown of the impairment provision includes: - Bad debt loss for accounts receivable: 7,190,023.85 RMB - Bad debt loss for notes receivable: 223,766.95 RMB - Bad debt loss for receivables financing: 30,139.01 RMB - Inventory write-down loss: 21,736,001.53 RMB - Impairment loss for contract assets: 5,021,892.14 RMB - Total impairment provision: 34,068,377.91 RMB [2] Asset Write-off - The company wrote off receivables and inventory that had been fully provisioned for bad debts and were deemed uncollectible, resulting in a reduction of total profit by 564,724.81 RMB [2][7] - The write-off includes: - Accounts receivable - Other receivables - Inventory and fixed assets confirmed as losses [2][7] Impairment Confirmation Standards and Methods - The company uses expected credit loss as the basis for impairment accounting for financial assets, including those measured at amortized cost and fair value [3][4] - Financial instruments are categorized into three stages based on credit risk, with different measurement approaches for expected credit losses [3][4][5] Impact on Financials - The total impact of the impairment provision on the company's profit for the fiscal year 2024 is 34,068,377.91 RMB, while the write-off of fixed assets reduces profit by 564,724.81 RMB [7] - The impairment provision and asset write-off accurately reflect the company's financial status and comply with relevant accounting standards and regulations [7]

证券代码：300353 证券简称：东土科技 公告编码：2025-037 北京东土科技股份有限公司 关于 2024 年度计提资产减值准备及核销资产的公告 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。 北京东土科技股份有限公司（以下简称"公司"）于2025年3月3日召开了第七 届董事会第三次会议及第七届监事会第三次会议，会议审议通过了《关于2024年 度计提资产减值准备及核销资产的议案》。现将相关情况公告如下： 一、2024 年度计提资产减值准备情况的概述 （一）本次计提资产减值准备的原因 为公允、客观的反映公司财务状况、资产价值及经营成果，本着谨慎性原则， 根据《企业会计准则第 8 号——资产减值》《深圳证券交易所上市公司自律监管 指引第 2 号——创业板上市公司规范运作》及公司财务规章制度的相关规定，公 司对截至 2024 年 12 月 31 日的应收款项、存货、固定资产、长期股权投资、无 形资产、商誉等资产进行了充分的评估分析及测试。经分析，公司部分资产存在 减值迹象，应计提相应减值准备。 （二）本次计提、转回资产减值准备的资产范围和金额 本次计提资产减值 ...