北京健康(02389)发布截至2025年6月30日止6个月的中期业绩，该集团取得收入7658.7万港元，同比增加 4.47%;母公司拥有人应占亏损2923.6万港元，同比减少48.17%;每股基本亏损0.48港仙。 公告称，收入增加主要是由于医养产品销售收入及养老业务收入相继温和增长。医养产品分部的收入增 加主要是集团于早年开拓新的教育类家具产品线见效，相关的销售续年增加并足以抵销医院类家具及养 老类家具销售的下跌。教育类家具的客户均为国内各大专院校，现金流强劲及坏账风险较低。养老业务 收入增加主要是因为入比率上升所致。 ...

公告称，收入增加主要是由于医养产品销售收入及养老业务收入相继温和增长。医养产品分部的收入增 加主要是集团于早年开拓新的教育类家具产品线见效，相关的销售续年增加并足以抵销医院类家具及养 老类家具销售的下跌。教育类家具的客户均为国内各大专院校，现金流强劲及坏账风险较低。养老业务 收入增加主要是因为入比率上升所致。 智通财经APP讯，北京健康(02389)发布截至2025年6月30日止6个月的中期业绩，该集团取得收入7658.7 万港元，同比增加4.47%;母公司拥有人应占亏损2923.6万港元，同比减少48.17%;每股基本亏损0.48港 仙。 ...

Core Viewpoint - YXTT (一心堂) is investing 24 million yuan to purchase five properties in Kunming, Yunnan, to expand its medical and elderly care business, which has become a significant part of its operations despite recent declines in net profit [1][2]. Group 1: Company Strategy - The board of YXTT has approved the acquisition of properties to support its medical and elderly care services, which aligns with the company's long-term development strategy [2]. - YXTT has been developing its medical and elderly care business for five years, establishing a subsidiary in 2020 to enhance its service offerings [2]. - The company has created a three-tiered model for integrated medical and elderly care, leveraging its pharmacy network to provide home care services [2]. Group 2: Market Overview - The medical and elderly care market in China reached a scale of 1.52 trillion yuan in 2023, with a compound annual growth rate of 20.65% [3][4]. - As of the end of 2023, nearly 300 million people aged 60 and above in China represent 21.1% of the total population, indicating a significant demand for medical services [3]. - Various stakeholders, including public medical institutions and private entities, are entering the medical and elderly care market, supported by government policies [4]. Group 3: Financial Performance - YXTT's net profit has declined significantly, with figures of 549 million yuan in 2023 and 114 million yuan in 2024, representing year-on-year decreases of 45.60% and 79.23%, respectively [5]. - The contribution of the medical and elderly care business to YXTT's overall revenue remains small, accounting for only 2.99% of total revenue in 2024 [5].

Core Viewpoint - The company received a regulatory letter from the Shanghai Stock Exchange regarding its 2024 annual report, prompting a detailed response concerning its small loan business and related financial disclosures [1][2]. Group 1: Small Loan Business and Debt Transfer - The company’s subsidiary, Shanghai Angli Jiuding Pawn Co., transferred a debt of 57 million yuan to its joint venture, Shanghai Xuhui Angli Small Loan Co., which has paid 40 million yuan, leaving a balance of 17 million yuan [1][2]. - The company reversed a loan impairment loss of 39.25 million yuan, significantly impacting its net profit attributable to shareholders [1][2]. - The debt transfer agreement was signed to fulfill obligations under a previous cooperation agreement, which aimed to mitigate risks associated with uncollectible loans [6][14]. Group 2: Financial Data and Impairment Losses - The company reported a total loan issuance and advance balance of 425,000 yuan at the end of 2024, with a loan loss provision of 2.0599 million yuan [16][18]. - The impairment loss for the loans to Shanghai Xuhui Angli Small Loan Co. was calculated at 1.275 million yuan, reflecting a 75% provision rate due to the company's financial difficulties [12][16]. - The company’s financial statements indicated a net profit loss of 23.14 million yuan for the year, with significant asset impairment losses recorded [16][18]. Group 3: Legal and Regulatory Compliance - The company’s audit firm confirmed that the accounting treatment for the impairment reversals and provisions complied with accounting standards [19]. - The company faced legal challenges regarding the collection of loans, which were complicated by ongoing litigation involving the borrowers [9][14]. - The Shanghai First Intermediate People's Court ruled in favor of the company in a related lawsuit, clarifying the debt relationship with the small loan company [15][16].

江苏洪泽湖达实智慧医养有限公司 审计报告 勤信审字【2025】第 3232 号 目 录 内 容 页 次 一、审计报告 1-2 二、已审财务报表 三、财务报表附注 9-40 中勤万信会计师事务所 地址：北京西直门外大街 112 号阳光大厦 10 层 电话： （86-10）68360123 传真： （86-10）68360123-3000 邮编：100044 审 计 报 告 勤信审字【2025】第 3232 号 深圳达实智能股份有限公司： 一、审计意见 我们接受深圳达实智能股份有限公司的委托，审计了江苏洪泽湖达实智慧医养有限公司（以 下简称洪泽湖达实）财务报表，包括 2025 年 5 月 31 日、2024 年 12 月 31 日的资产负债表，2025 年 1-5 月、2024 年度的利润表、现金流量表、所有者权益变动表以及财务报表附注。 我们认为，后附的财务报表在所有重大方面按照企业会计准则的规定编制，公允反映了洪 泽湖达实 2025 年 5 月 31 日、2024 年 12 月 31 日的财务状况以及 2025 年 1-5 月、2024 年度的 经营成果和现金流量。 二、形成审计意见的基础 我们按照中国注册会 ...