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【小椰每日答】购入农产品进行再种植、养殖后销售的能否享受企业所得税优惠?
蓝色柳林财税室· 2025-11-13 13:36
Core Viewpoint - The article discusses the tax benefits available to agricultural, forestry, animal husbandry, and fishery enterprises, particularly focusing on the eligibility for corporate income tax exemptions when purchasing agricultural products for replanting or breeding [4][5]. Group 1: Tax Benefits for Agricultural Enterprises - Enterprises engaged in the cultivation and breeding of agricultural products can enjoy corresponding tax benefits as per the regulations set by the State Administration of Taxation [4]. - The announcement specifies that if enterprises purchase agricultural, forestry, animal husbandry, or fishery products and then engage in activities such as fertilization or seedling cultivation, they may qualify for tax exemptions, provided that the biological form of the products changes without significantly increasing their use value through processing [4]. Group 2: Tax Deduction Procedures - The article outlines the process for confirming tax deductions related to invoices, indicating that taxpayers must ensure their selected invoices are confirmed before filing [10][12]. - It emphasizes that if the current period aligns with the natural month, taxpayers can select invoices but cannot confirm them until the next month, which may lead to system prompts indicating that the confirmation date has not yet arrived [12].
SLC Agrícola S.A. 2025 Q3 - Results - Earnings Call Presentation (OTCMKTS:SLCJY) 2025-11-07
Seeking Alpha· 2025-11-08 01:30
Core Viewpoint - The article emphasizes the importance of enabling Javascript and cookies in browsers to ensure proper functionality and access to content [1] Group 1 - The article suggests that users may face access issues if they have an ad-blocker enabled, indicating a need to disable it for a better experience [1]
BrasilAgro(LND) - 2026 Q1 - Earnings Call Presentation
2025-11-07 13:00
Financial Performance - Net Revenue decreased by 37% from R$457.208 million to R$286.644 million[34] - Adjusted EBITDA decreased by 62% from R$169.357 million to R$64.349 million[34] - Net Income decreased from a profit of R$97.457 million to a loss of R$64.275 million[34] - Revenues from Operations decreased by 7% from R$325.296 thousand to R$302.969 thousand[34] Commodity and Input Prices - Soybean prices increased by 2%[17] - Corn prices increased by 17%[17] - Cotton prices decreased by 14%[17] - Cattle Raising prices increased by 43%[17] - Ethanol prices increased by 20%[17] - Sugarcane prices decreased by 21%[17] - Average price of KCL BRASIL increased by 11%[18] - Average price of MAP BRASIL increased by 13%[18] - Average price of UREIA US GOLF increased by 8%[18] Planting Status - 34% of planting was completed as of November 10th[29]
AB Akola Group's notification on the Annual information for the Audited Financial Year 2024/2025
Globenewswire· 2025-10-31 13:05
Core Viewpoint - AB Akola Group reported strong financial performance for the fiscal year 2024/2025, with significant increases in revenues, profits, and overall trading volume compared to the previous year [2][3]. Financial Performance Summary - Consolidated revenues reached EUR 1,580 million, a 4.9% increase from the previous year [2][3]. - The Group sold 3,116 thousand tons of products, marking a 3% increase year-on-year [2][3]. - Gross profit rose by 28.4% to EUR 194 million, while operating profit surged by 71.2% to EUR 79 million [2][3]. - EBITDA increased by 49.9% to EUR 110 million, and net profit saw a remarkable rise of 143.6% to EUR 61 million [2][3]. Segment Performance - The 'Partners for Farmers' segment generated EUR 1,151.7 million in revenue, a 1.2% increase from the previous year, with gross profit at EUR 92 million and operating profit at EUR 28.9 million [4][5]. - The 'Food Production' segment's revenue increased by 12.7% to EUR 449.1 million, with gross profit growing to EUR 84.9 million and operating profit rising to EUR 39.1 million [6]. - The 'Farming' segment reported revenue of EUR 47.6 million, up 9.3% year-on-year, with gross profit at EUR 12.9 million and operating profit at EUR 11.2 million [7]. - The 'Other Products and Services' segment had revenue of EUR 20.8 million, with a gross profit of EUR 4 million, but reported an operating loss of EUR 444 thousand [8]. Company Overview - AB Akola Group is the largest agricultural and food production company group in the Baltic States, employing over 5,000 people and operating across the entire food production chain from production to marketing [8].
New Strong Sell Stocks for Oct. 15th
ZACKS· 2025-10-15 09:20
Group 1 - Adherex Technologies (FENC) is a clinical-stage biotechnology company focused on developing Sodium Thiosulfate to prevent ototoxicity from cisplatin in pediatric patients [1] - The Zacks Consensus Estimate for Adherex Technologies' current year earnings has been revised downward by approximately 55.6% over the last 60 days [1] Group 2 - Alibaba (BABA) is a leading e-commerce giant in China [2] - The Zacks Consensus Estimate for Alibaba's current year earnings has been revised downward by nearly 16.8% over the last 60 days [2] Group 3 - Alico (ALCO) is involved in various operations including citrus fruit production, cattle ranching, sugarcane and sod production, and forestry [2] - The Zacks Consensus Estimate for Alico's current year earnings has been revised downward by 5.8% over the last 60 days [2]
SLC Agrícola S.A. (SLCJY) Presents at BTG Pactual Latam CEO Conference 2025 - Slideshow (OTCMKTS:SLCJY) 2025-10-13
Seeking Alpha· 2025-10-13 23:05
Group 1 - The article does not provide any specific content related to a company or industry [1]
Global Markets See Mixed Signals: Thailand’s Streak Ends, Japan’s Yields Shift, and Vietnam Prepares for IPO
Stock Market News· 2025-09-17 04:08
Group 1 - Fitch Ratings has reaffirmed ANZ Bank New Zealand's Long-Term Foreign- and Local-Currency Issuer Default Ratings (IDRs) at 'A+' with a Stable Outlook, indicating strong support prospects from its Australian parent and a robust operating environment [3][8] - Vietnam's Hoa Phat Agriculture Development JSC (HPA) has submitted an application for an Initial Public Offering (IPO) and plans to list on the Ho Chi Minh Stock Exchange as early as December 2025, aiming to offer up to 30 million shares to fund investments in farms, feed mills, and operational working capital [6][8] - A hedge fund trade group has urged the U.S. Securities and Exchange Commission (SEC) to ease short-seller rules, arguing that current regulations hinder public offerings and deter firms from participating in stock sales, highlighting ongoing industry debate regarding market transparency and capital formation [7][8] Group 2 - Thailand's stock index ended an eight-day winning streak, closing at 1,306.46, indicating a slight correction after a period of sustained growth as investors assess future market drivers [4][8] - The Japanese bond market saw fluctuations, with the yield on 5-year Japanese Government Bonds (JGBs) decreasing by 0.5 basis points to 1.15%, while a ¥614.9 billion 20-year bond auction cleared at an average yield of 2.654% [5][8]
SLC Agrícola S.A. (SLCJY) Presents at 28th Morgan Stanley Annual Latin America Executive Conference - Slideshow (OTCMKTS:SLCJY)
Seeking Alpha· 2025-09-11 23:23
Group 1 - The company is responsible for the development of all transcript-related projects [1] - The company publishes thousands of quarterly earnings calls per quarter and is expanding its coverage [1] - The purpose of the profile is to share new transcript-related developments with readers [1]
鑫闻界|返乡种地,金融助力,菏泽银行业与实体经济双向奔赴
Qi Lu Wan Bao· 2025-08-19 10:28
Financial Empowerment of Agriculture - The article highlights the role of financial institutions in supporting agricultural development, particularly through credit loans for new farmers and various agricultural projects [2][12][17] - As of June 2025, the total loan balance in Heze reached 528.9 billion yuan, an increase of 34 billion yuan, representing a growth rate of 6.87%, ranking seventh among provincial jurisdictions [2][17] Case Study: New Farmers - A new farmer, Cui Shitao, has successfully implemented intercropping techniques for corn and soybeans, increasing soybean yield by nearly 300 jin per mu without reducing corn production [6][10] - The Postal Savings Bank of Heze provided Cui with an 850,000 yuan credit loan, which was crucial for his farming operations and expansion plans [6][10] Case Study: Wood Ear Mushroom Industry - The wood ear mushroom industry in Liuqiao Village has become a significant source of income for local farmers, with 380 greenhouses established [10][11] - The local agricultural bank has provided 21.92 million yuan in credit support to 59 households in the village, facilitating the growth of this industry [10][11] Development of Traditional Chinese Medicine Industry - The Chinese medicine industry in Juancheng is experiencing growth due to policy benefits and market demand, but funding shortages remain a challenge [12][13] - The Bank of China in Juancheng has introduced the "Chinese Medicine Loan," providing 30.66 million yuan in loans to local growers and traders, which has stimulated the rapid development of the industry [12][13] Financial Services and Economic Growth - The Heze Financial Regulatory Bureau is focused on enhancing financial services to support economic development, with initiatives aimed at increasing loan availability and reducing interest rates for small and micro enterprises [17] - The average interest rate for newly issued corporate loans dropped to 4.35%, saving businesses 709 million yuan in interest expenses [17]
兴业银行助力福农优品擦亮“金色招牌”
Zhong Guo Jin Rong Xin Xi Wang· 2025-08-15 08:22
Core Viewpoint - The event "Farming Quality Products: Waiting for You in Hometown" aims to leverage digital technology to empower rural revitalization in Fujian Province through e-commerce and financial support for agriculture [1][3]. Group 1: Event and Initiatives - The event was launched in Jianing County, Sanming City, and is part of a series of actions to enhance rural resources and promote rural revitalization through digital means [1]. - The Fujian E-commerce Assistance Alliance was established during the event, involving multiple stakeholders to create a collaborative mechanism for rural development [3]. Group 2: Financial Support and Services - Financial institutions, including Industrial Bank, released the "Financial Assistance for Agriculture Action Book," committing to support rural revitalization through green finance and digital technology [3]. - The bank's financial representative introduced a credit loan of 3.5 million yuan to a local agricultural company, addressing their production expansion needs [6]. Group 3: Agricultural Development - Hongyuan Agricultural Technology Co., Ltd. is a key player in hybrid rice seed production, with Jianing being a major production base in China [5]. - The company has invested in new facilities to enhance its seed processing and storage capabilities, indicating a focus on improving production efficiency [5]. Group 4: Challenges and Solutions - The agricultural sector faces challenges such as high investment costs and sensitivity to weather conditions, which can impact yield [5]. - Financial representatives are actively bridging the gap between banks, government, and enterprises to provide tailored financial solutions for agricultural businesses [8]. Group 5: Broader Impact - Industrial Bank has formed a specialized team of over 1,800 financial representatives to engage with rural enterprises, ensuring the delivery of comprehensive financial services [8]. - As of June 2023, the bank's agricultural loan balance exceeded 520 billion yuan, reflecting its commitment to rural financial support [8].