证券日报网讯1月12日，贵研铂业（600459）在互动平台回答投资者提问时表示，目前公司存货成本以 实时加权价格核算，即市场公允价。来料加工材料不计入公司的存货。 ...

人民财讯12月31日电，开能健康（300272）12月31日公告，公司原拟通过全资子公司开能净水以 1629.51万元(含增值税)的价格受让关联方上海原壹能智能设备制造有限公司(简称"原壹能")相关标的资 产，相关资产类别为存货、固定资产及非流动资产。截至本公告日，因标的资产拟投入使用的经营场所 的客观原因，导致标的资产无法投入正常启用，最终确认无法通过环境评价，从而使得公司购买目的无 法实现，为避免损失进一步扩大，经双方协商，一致同意终止该关联交易。 ...

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]

Group 1 - The company plans to recognize an asset impairment loss of approximately 67,485.85 million yuan for the first half of 2025, primarily due to inventory write-downs [1][2] - The impairment loss will impact the company's consolidated profit total for the first half of 2025 by 6,932.91 million yuan, excluding tax effects [2] - The recognition of impairment losses is in accordance with the relevant accounting standards and reflects the company's operational results accurately [2][2] Group 2 - The company conducted impairment testing based on actual business conditions and market trends, adhering to the principle of prudence [1] - The inventory write-downs recognized during this period amounted to 60,552.94 million yuan, which were subsequently reversed upon sale [1] - The impairment preparation aligns with the company's accounting policies and legal regulations, ensuring it does not affect normal operations [2][2]

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].