Group 1 - The company reported a revenue of 137 million, representing a year-on-year decrease of 11% [1] - The profit attributable to shareholders for the period was 21.955 million, a decline of 30.4% compared to the previous year [1] - Earnings per share stood at 17.15 cents [1] Group 2 - The decrease in revenue was primarily due to a reduction in customer acceptance testing and fewer machines being produced during the period [1]

Core Viewpoint - The article discusses the tax treatment of rental payments for fixed assets under Chinese corporate income tax law, emphasizing the distinction between operating leases and finance leases [1][2]. Summary by Sections Fixed Assets Definition - Fixed assets are defined as non-monetary assets held by enterprises for production, service provision, leasing, or management, with a usage period exceeding 12 months. This includes buildings, machinery, vehicles, and other related equipment [1]. Tax Deduction Methods - For operating leases, rental expenses can be deducted evenly over the lease term. For finance leases, the total payment is treated as the asset's tax basis, and depreciation is calculated and deducted annually [1][2]. Examples - Example A: Company A rents equipment under an operating lease for 2 years at an annual rent of 60,000 yuan, paying 120,000 yuan upfront. It can deduct 60,000 yuan annually for tax purposes [2]. - Example B: Company B enters a finance lease for a production line with total payments of 500,000 yuan over 5 years. It can deduct 100,000 yuan annually as depreciation [2].