华研精机(301138) - 华研精机投资者关系管理信息

Group 1: Business Operations - The company specializes in the manufacturing of industrial robots, specifically a bottle preform intelligent forming system that includes functions such as product retrieval, cooling, and placement [2][6] - The retrieval robot is part of the bottle preform intelligent forming system and is not typically sold independently, except for maintenance or equipment upgrades [2][6] Group 2: Financial Assessment and Risk Management - The expected credit loss model used for financial instrument impairment assessment is based on the Accounting Standards for Enterprises No. 22, which requires companies to evaluate credit risk on each balance sheet date [3][4] - Management's subjective judgment can influence the assessment and measurement of credit losses, but the company has implemented measures such as enhanced internal controls and external audits to mitigate this impact [3][4] Group 3: Inventory and Asset Management - The company adopts a conservative accounting policy for inventory management, using a monthly weighted average method and perpetual inventory system [3][4] - Regular impairment tests are conducted on raw materials, and adequate provisions for impairment have been made for any inventory that has declined in value [3][4] Group 4: Fair Value Measurement - The company uses various valuation techniques for determining the fair value of financial assets and liabilities, including market approach and cash flow discounting methods [4][5] - Regular calibration of model parameters and monitoring of market changes are conducted to ensure the valuation techniques remain effective [4][5] Group 5: Credit Losses and Economic Environment - The company adjusts its expected credit loss measurement methods based on historical credit loss experience, macroeconomic indicators, and industry risks [5][6] - In a high inflation environment, the company dynamically adjusts the ratios used in the expected credit loss model to accurately reflect market risks [5][6] Group 6: Investor Relations and Market Performance - The company emphasizes the importance of small and medium-sized investors and adheres strictly to relevant laws and regulations to protect their interests [6] - The management is actively working to expand revenue and improve returns for investors despite the stock price being below the issue price [6]