Core Viewpoint - The company plans to utilize idle raised funds for cash management by investing in low-risk financial products to enhance fund efficiency and increase returns while ensuring that it does not affect the ongoing projects funded by the raised capital [1][4][15]. Investment Overview - Investment Purpose: To improve the efficiency of idle raised funds and increase company revenue while ensuring that the investment does not impact the construction of projects funded by the raised capital [4]. - Investment Amount: The amount allocated for this cash management initiative is RMB 30 million [3]. - Source of Funds: The funds are sourced from the company's idle raised capital [5]. Investment Details - Types of Investments: The company will invest in low-risk financial products with high safety and liquidity, including but not limited to bank fixed-income products, guaranteed floating income products, structured deposits, time deposits, notice deposits, large certificates of deposit, and guaranteed income certificates from securities companies [2][8]. - Total Approved Investment: The company has been authorized to use up to RMB 210 million of idle raised funds for such investments [3][9]. Financial Data - Financial Ratios: As of June 30, 2025, the company's debt-to-asset ratio is 25.27%. The investment amount of RMB 30 million represents 0.80% of the total assets, 1.07% of the net assets, and 2.55% of the cash and cash equivalents [14][15]. Accounting Treatment - Accounting Treatment: The purchased financial products will be recorded as trading financial assets or other current assets on the balance sheet, with the investment income recognized in the profit and loss statement under "investment income" [16].