截至发稿，华如科技市值为42亿元。 每经头条（nbdtoutiao）——租下2.5万亩"试验田"，兽医学博士在非洲种粮：首季亩产250斤，打算扩至 10万亩，月薪1~2万元招人 （记者 曾健辉） 每经AI快讯，华如科技（SZ 301302，收盘价：27.23元）8月25日晚间发布公告称，本激励计划拟授予 的激励对象总人数共计4人，采取的激励工具为限制性股票，股票来源为公司从二级市场回购的公司A 股普通股股票；拟向激励对象授予限制性股票数量不超过105万股，约占本激励计划草案公告时公司股 本总额约1.56亿股的0.67%；限制性股票的授予价格为每股13.57元，即满足归属条件后，激励对象可以 每股13.57元的价格购买公司向激励对象授予的公司A股普通股股票，有效期为自限制性股票授予之日起 至激励对象获授的限制性股票全部归属或作废失效之日止，最长不超过48个月。 2025年1至6月份，华如科技的营业收入构成为：硬件产品占比78.21%，软件产品占比11.09%，技术开 发占比10.69%，其他业务占比0.01%。 ...

Core Viewpoint - Kirin Xin'an, known as the "first domestic operating system stock," has adjusted its bad debt provision method for accounts receivable from its largest client, A1 unit, which has raised concerns from the stock exchange [1][2]. Financial Performance - As of the end of 2024, Kirin Xin'an reported accounts receivable of 4.06 billion yuan, with 2.23 billion yuan owed by A1 unit, accounting for 55% of total receivables [2][3]. - The company achieved operating revenue of 286 million yuan and a net profit of 7.94 million yuan in the previous year, indicating significant growth [1]. Accounts Receivable Details - The accounts receivable from A1 unit originated from sales made in 2021 and 2022, and as of now, these amounts have not been collected [1]. - The bad debt provision for A1 unit was changed from a combined provision method to an individual provision method, with a bad debt loss amounting to 60.78 million yuan, representing a provision rate of 27% [2][4]. Client Relationship and Sales History - A1 unit was the largest client from 2019 to 2022, with sales figures of 625.02 million yuan, 1.03 billion yuan, 1.44 billion yuan, and 1.65 billion yuan, each accounting for over 40% of Kirin Xin'an's revenue during those years [3]. - In 2023, revenue from A1 unit dropped to zero, but the company continues to provide technical support and maintenance services [3][5]. Change in Provision Methodology - The change in bad debt provision methodology was influenced by the aging of accounts receivable, with 1.81 billion yuan being 2 to 3 years old and 417.98 million yuan being 3 to 4 years old [4]. - The company opted for individual provision to reflect the credit risk more cautiously, as the aging structure of A1 unit's receivables significantly differs from other clients [5].

Core Viewpoint - The company is providing a financial assistance of up to 70 million yuan to its subsidiary, Beijing Zhongshi Beifang Film and Television Production Co., Ltd., through a entrusted loan to support its working capital needs [1][2][4]. Financial Assistance Overview - The financial assistance is structured as an entrusted loan with a maximum amount of 70 million yuan, a term of no more than 7 months, and an interest rate of no less than 2.1% [1][4]. - The board of directors has approved the proposal, and it does not require shareholder meeting approval [1][2]. Subsidiary Information - Beijing Zhongshi Beifang Film and Television Production Co., Ltd. was established on October 17, 2000, with a registered capital of 50 million yuan [2][3]. - The subsidiary's main business includes program production, technical development services, and film equipment leasing [2][3]. - Key financial data for the subsidiary includes total assets of 258.85 million yuan, total liabilities of 65.81 million yuan, net assets of 193.04 million yuan, and operating income of 404.25 million yuan [2][3]. Risk Management and Oversight - The company will closely monitor the subsidiary's operational and financial status to ensure the safe use of funds and timely repayment [2][4]. - The total amount of the entrusted loan represents 5.44% of the company's most recent audited net assets, indicating a manageable impact on the company's operations [4][5]. Board of Directors' Opinion - The board has conducted a comprehensive assessment of the subsidiary's asset quality, operational status, industry outlook, debt repayment ability, credit status, and performance capability, concluding that the loan will positively impact the subsidiary's operations and is within manageable risk levels [5]. Previous Financial Assistance - As of the announcement date, the company has not provided any financial assistance to the subsidiary prior to this loan [5].