Group 1 - The company has recognized an inventory impairment provision of 12.2145 million yuan as of September 30, 2025, to reflect the asset status and operating results accurately [2][4] - The impairment provision is based on the principle of prudence and is in accordance with the relevant accounting standards and the company's financial management system [2][5] - The provision will reduce the company's total profit for the third quarter of 2025 by 12.2145 million yuan, but it will not affect the normal operations of the company or harm the interests of shareholders [5][6] Group 2 - The impairment provision was made for hybrid corn seeds that showed signs of impairment [4] - The final amount of the impairment provision will be confirmed by the company's annual auditing firm [6]

GPLP犀牛财经了解到，敦煌种业出现这种"增利不增收"的情况，主要原因是产品毛利的增加。敦煌种业方面表示，"一是2024年公司玉米制种亩产量较上年 有所增加，使得种子生产成本下降；二是自有品种销售收入占全公司种子销售收入比提升超8个百分点，达到70.46%。自有品种销售毛利较高，使得整体毛 利同比增加。" 上述报告显示，按照行业角度划分，种子业务是敦煌种业营收核心支撑，2024年，该业务实现营收8.33亿元，占公司总营收的比例超70%。毛利率方面比上 年增加5.55个百分点。 近日，甘肃省敦煌种业集团股份有限公司（600354.SH，以下简称"敦煌种业"）发布了2024年年报。 根据报告，敦煌种业2024年实现营收11.56亿元，同比增长-0.16%；净利润为4988万元，同比增速远高于营收，为22.26%。 "一方面，依托敦煌种业优质制种基地、生产加工和技术优势，合理搭配适宜品种，努力提升制种单产，有效降低生产成本，保证种子质量。另一方面，进 一步强化营销服务，加强优势品种推广力度，构建差异化竞争优势。"上述相关负责人同时补充道，当前公司种子业务仍以玉米杂交种为主，暂无转基因品 种上市计划。 关于针对玉米种 ...