尊敬的投资者，您好。存货的成本计价是当月末综合月初库存和当月新增入库存货的加权平均后计价。 对于PTM模式的具体交易，我们会严格根据其经济实质和合同约定，遵循会计准则，通过专业判断来 确定最恰当的会计核算方法。感谢您对公司的关注。查看更多董秘问答>> 免责声明：本信息由新浪财经从公开信息中摘录，不构成任何投资建议；新浪财经不保证数据的准确 性，内容仅供参考。 投资者提问： 领导好，看到贵司发出存货的计价方法是按照月末一次加权平均法计价，请问如果部分类别产品月初库 存余额小于当月发出货物的情况下，存货计价方式是怎么样的？此外，请问公司PTM模式收入是以全 额法还是净额法计算？谢谢 董秘回答(江波龙SZ301308)： ...

Core Points - The company Kachuang International (600097) reported a stock price of 11.45 yuan as of October 30, 2025, reflecting a decline of 1.8% from the previous trading day, with a total market capitalization of 2.759 billion yuan [1] - The company announced a provision for asset impairment amounting to 11,339,587.93 yuan, entirely related to inventory write-downs, which will reduce both the total profit for the period and the net profit attributable to shareholders by the same amount [1] Financial Summary - The stock opened at 11.54 yuan, reached a high of 11.66 yuan, and a low of 11.44 yuan on the same day, with a trading volume of 41.8033 million yuan and a turnover rate of 1.51% [1] - The impairment provision was made based on the principle of prudence to accurately reflect the asset status and operating results as of September 30, 2025, following the relevant accounting standards [1]

Core Viewpoint - The company, Shuangta Food, announced a significant asset impairment related to its inventory, reflecting a cautious approach to accurately represent its financial condition and asset value [2]. Group 1: Financial Reporting - Shuangta Food conducted a thorough review and impairment testing of its inventory as of September 30, 2025, due to indications of asset impairment [2]. - The total amount of impairment provision recognized for the inventory is 68.9884 million yuan [2].

Core Viewpoint - Tianmu Pharmaceutical announced the write-off of certain inventory deemed to have no value, which will impact the company's pre-tax profit for Q3 2025 by approximately 2,596,957.33 yuan [1] Group 1 - The write-off is based on a principle of prudence, indicating a cautious approach by the company [1] - The affected inventory belongs to Tianmu Mountain Health Technology (Shenzhen) Co., Ltd., a wholly-owned subsidiary of Tianmu Pharmaceutical [1] - Investors are advised to pay attention to investment risks associated with this write-off [1]

Overview - The company announced a significant asset impairment provision for the second quarter of 2025, totaling 4,837.27 million RMB, which includes credit impairment losses of 599.86 million RMB and inventory impairment losses of 4,237.41 million RMB [1][2][4] Asset Impairment Provision Summary - The company recognized credit impairment losses of 599.86 million RMB, with accounts receivable bad debt provision amounting to 688.00 million RMB and a reversal of other receivables bad debt provision of 88.14 million RMB [2] - The total bad debt provision for the second quarter reached 599.86 million RMB, with the balance of accounts receivable bad debt provision at 12,430.66 million RMB, representing 18.22% of the accounts receivable balance [2] - The company also recognized inventory impairment losses of 4,237.41 million RMB, with the total balance of inventory impairment provision at 8,047.73 million RMB, accounting for 6.44% of the inventory balance [2] Impact on Financials - The asset impairment provision will reduce the company's total profit for the second quarter of 2025 by 4,837.27 million RMB, but it will not change the overall profit or loss situation of the company [3][4] - The provision reflects the company's actual situation and complies with accounting standards, ensuring that it does not harm the interests of the company and its shareholders [4]

新疆大全新能源股份有限公司 关于 2025 年半年度计提资产减值准备的公告 证券代码：688303 证券简称：大全能源 公告编号：2025-037 三、本次计提资产减值准备对公司的影响 公司 2025 年半年度计提的各项减值准备总额约为 67,485.85 万元，对公司合 并报表 2025 年半年度利润总额的影响数为 6,932.91 万元（包括存货跌价的核销， 利润总额未考虑所得税影响）。公司本次计提各项减值准备符合《企业会计准则》 和公司相关政策的规定，能够真实、公允地反映公司经营成果，不影响公司的正 常经营。本次计提资产减值损失的数据未经审计，实际金额以会计师事务所年度 审计确认的财务数据为准。 四、其他说明 本次计提减值准备符合《企业会计准则》及公司会计政策的相关规定，能够 真实客观反映公司截至 2025 年 6 月 30 日的财务状况和 2025 年上半年的经营成果， 符合相关法律法规的规定和公司实际情况，不会影响公司正常经营。敬请广大投 资者注意投资风险。 特此公告。 本公司董事会及全体董事保证公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性依法承担法律责任 ...

Summary of Key Points Core Viewpoint - The company has recognized asset impairment losses totaling 63.24 million yuan for the first half of 2025, reflecting a thorough analysis of potential impairment indicators and adherence to accounting standards [1][6]. Group 1: Asset Impairment Overview - The total impairment provision for various assets in the first half of 2025 amounts to 63.24 million yuan, with significant contributions from inventory and receivables [1][6]. - The breakdown of the impairment losses includes 5.07 million yuan for inventory write-downs and 12.52 million yuan for receivables [2][4]. Group 2: Impairment Provision Methodology - The company employs both individual and collective assessment methods for credit impairment provisions based on the nature of financial assets and customer credit risk characteristics [3][4]. - For the first half of 2025, the company recognized credit impairment losses totaling 12.52 million yuan across various receivables [3][4]. Group 3: Impact on Financials - The recognition of impairment provisions will reduce the net profit attributable to ordinary shareholders of the listed company by 53.73 million yuan for the first half of 2025, consequently affecting the equity of the company [6][7].

Core Viewpoint - The company has approved the provision for asset impairment totaling 12,512,855.34 yuan for the first half of 2025, reflecting a cautious approach to financial reporting and asset valuation [1][3][4]. Summary by Sections Overview of Asset Impairment Provision - The company conducted a comprehensive review and impairment testing of its assets as of June 30, 2025, identifying certain assets with impairment signs and decided to make provisions accordingly [1][3]. Details of Asset Impairment Provision - The breakdown of the asset impairment provision is as follows: - Inventory impairment provision: 7,362,489.31 yuan - Bad debt provision for notes receivable: -2,314,440.49 yuan - Bad debt provision for accounts receivable: 7,203,519.75 yuan - Bad debt provision for other receivables: 261,286.77 yuan - Total: 12,512,855.34 yuan [1][2][3]. Impact on Financial Position - The total provision for asset impairment will reduce the company's profit before tax by 12,512,855.34 yuan for the first half of 2025, thereby affecting the overall financial performance [3][4]. Opinions from Audit Committee - The audit committee agrees that the provision for asset impairment is in line with the company's actual situation and complies with accounting standards, which will provide a more accurate reflection of the company's financial status [3][4]. Opinions from Supervisory Committee - The supervisory committee has reviewed the decision and confirmed that the provision for asset impairment aligns with the company's actual circumstances and relevant regulations, supporting the decision made by the board [4].

Summary of Key Points Core Viewpoint - The company has recognized asset impairment losses as part of its financial reporting, adhering to accounting standards and internal policies, reflecting a cautious approach to financial management [1][8]. Group 1: Asset Impairment Losses - The company conducted impairment testing on assets showing signs of impairment as of June 30, 2025, resulting in a total impairment loss of 18,090,400 CNY [1]. - The breakdown of impairment losses includes 1,835,100 CNY for accounts receivable and a total of 94,850 CNY for inventory and contract assets [1]. - The impairment loss on accounts receivable represents over 30% of the company's audited net profit for the previous fiscal year, exceeding 10,000,000 CNY [1]. Group 2: Impairment Testing Methodology - The company applies a cautious approach in determining expected credit losses for accounts receivable, utilizing historical loss experience and current economic conditions [2][3]. - Accounts receivable are categorized into groups based on credit risk characteristics, with specific methods for calculating expected credit losses for each group [3][4]. - The company also assesses inventory impairment based on the lower of cost and net realizable value, ensuring that any necessary adjustments are made to reflect current market conditions [5][6]. Group 3: Approval Process and Compliance - The impairment loss recognition process was executed in accordance with relevant accounting standards and company policies, without the need for board or shareholder approval [1][8]. - The company emphasizes that the impairment losses do not harm the interests of the company or its shareholders, aligning with prudent accounting practices [8].

Overview - The company, Zhejiang Meili Technology Co., Ltd., announced its asset impairment provisions and asset write-offs for the first half of 2025, totaling 8,520,037.10 yuan [1][2]. Asset Impairment and Write-off Details - The impairment provisions primarily involve receivables, including notes receivable, accounts receivable, financing receivables, other receivables, and inventory [1]. - The breakdown of the impairment provisions includes: - Bad debt loss for accounts receivable: -2,135,820.68 yuan - Bad debt loss for financing receivables: 1,386,883.47 yuan - Inventory write-down: 9,418,993.38 yuan [2][3]. Financial Impact - The total write-off and reversal amount for the first half of 2025 is 1,074,158.79 yuan, which will reduce the net profit attributable to the parent company [8]. - The company asserts that the impairment provisions and asset write-offs comply with accounting standards and reflect the financial status and asset value accurately as of June 30, 2025 [8]. Impairment Recognition Standards - The company uses expected credit losses as the basis for measuring impairment on financial assets, applying different methods based on the type of receivable [4][5]. - For long-term assets, impairment testing is conducted annually or when there are indications of impairment, ensuring that the recoverable amount is estimated [8]. Conclusion - The company's actions are in line with the principles of prudence and aim to provide a true and fair view of its financial condition and operational results as of mid-2025 [8].