Securities code: Chalkis Health Industry Co.Ltd(000972) securities abbreviation: ST Zhongji Announcement No.: 2022008 Chalkis Health Industry Co.Ltd(000972)
Announcement on the provision of asset impairment loss and credit impairment loss in 2021
The company and all members of the board of directors guarantee that the information disclosed is true, accurate and complete without false records, misleading statements or major omissions.
Chalkis Health Industry Co.Ltd(000972) (hereinafter referred to as "the company") held the 9th meeting of the 9th board of directors and the 7th Meeting of the 9th board of supervisors on March 24, 2022, which deliberated and approved the proposal on the company's provision for asset impairment loss and credit impairment loss in 2021. According to the accounting standards for business enterprises and other regulations, the company's provision for asset impairment at the end of 2021 was 1870536488 yuan. Including 1619065841 yuan of inventory falling price reserves; The provision for impairment of fixed assets is 251470647 yuan. At the end of 2021, the company accrued credit impairment loss of 3295562967 yuan. The details are hereby announced as follows:
1、 Overview of asset impairment loss and credit impairment loss accrued this time
In accordance with the Listing Rules of Shenzhen Stock Exchange, accounting standards for business enterprises and other relevant provisions, and based on the principle of prudence, the company conducted impairment test on accounts receivable, other accounts receivable, inventory and construction in progress at the end of 2021 within the scope of consolidated financial statements, judged that there were signs of possible impairment, and determined the asset items that need to withdraw asset impairment loss and credit impairment loss.
According to the evaluation and analysis results, the impairment loss of various assets in 2021 is 1870536488 yuan and the credit impairment loss is 3295562967 yuan. The details are as follows:
Accrued amount of the project (yuan)
1. Asset impairment loss 1870536488
Including: inventory falling price loss 1619065841
Impairment loss of fixed assets 251470647
2. Credit impairment loss 3295562967
Including: bad debt loss of accounts receivable 3141457455
Bad debt loss of other receivables 154105512
Total 5166099455
The above data have been audited and confirmed by the accounting firm.
2、 Recognition standard and withdrawal method of asset impairment loss and credit impairment loss withdrawn this time
(I) reason and method of inventory depreciation provision
According to the accounting standards for Business Enterprises No. 1 - inventory and other relevant provisions, the company's inventory is measured at the lower of cost and net realizable value. If the inventory cost is higher than its net realizable value, the inventory falling price reserves are accrued and included in the current profits and losses. When determining the net realizable value of inventories, it shall be based on the reliable evidence obtained, and consider the purpose of holding inventories, the impact of events after the balance sheet date and other factors.
As of the balance sheet date, the remaining inventories of the company are in the state of being unusable or unsalable. Based on the principle of prudence, the company will withdraw the falling price reserves after the impairment test of the remaining inventories on the balance sheet date.
The provision for inventory falling price reserves is as follows:
The opening balance of the project is withdrawn and transferred to the ending balance
Raw materials 4227306699465344413265325
Stock 20993368416190658416544698483064529677
Package 73922132958996064332172
Low value consumables 14391632
Revolving materials 1313351713133517
Total 262411163416190658416735251523569652323
(II) reasons and methods for the provision for impairment of fixed assets
The company shall conduct a comprehensive inspection on fixed assets regularly or at the end of each year. If there is evidence that fixed assets have been impaired, the provision for impairment shall be made.
The provision for impairment of fixed assets is as follows:
Withdrawal of opening balance of the project and decrease of closing balance
Houses and buildings 1485001164371956261522196790
Machinery and equipment 45172518171945247474711776564
Transportation equipment 267907685053524157939930264893
Electronic equipment 12790697010063588137970558
Other equipment 7935872463316212569034
Total 616488659125147064715793996414777839
(III) basis for withdrawing bad debt reserves from receivables
For the accounts receivable divided into portfolio, the company refers to the historical credit loss experience, combined with the current situation and the prediction of future economic conditions, prepares the comparison table between the aging of accounts receivable and the expected credit loss rate for the whole duration, and calculates the expected credit loss.
When individual other receivables and long-term receivables cannot obtain the information to evaluate the expected credit loss at a reasonable cost, the company divides other receivables and long-term receivables into several combinations according to the characteristics of credit risk, and calculates the expected credit loss on the basis of the combination.
Expected credit loss rate of other receivables expected credit loss rate of aging receivables (%)
（%）
Within 6 months 0.00 0.00
7-12 months 1.00 0.00
1-2 years 10.00 10.00
2-3 years 15.00 15.00
3-4 years 20.00 20.00
4-5 years 50.00 50.00
More than 5 years 100.00 100.00
The details of the provision for credit impairment loss of receivables are as follows:
Current period
Name category opening balance current period accrued closing balance
reduce
Bad debt withdrawn by single item
4030779748 preparation
Accounts receivable
Provision for bad debts by portfolio
628352457931414574559424982034 preparation
Bad debt withdrawn by single item
9457228502 preparation
Other receivables
Provision for bad debts by portfolio
87395719191541055128893677431 preparation
Total 28511104748329556296731806667715
3、 The impact of asset impairment loss and credit impairment loss accrued this time on the company
The provision of asset impairment loss and credit impairment loss will reduce the total profit of the company in 2021 by 5166099455 yuan. The provision of asset impairment loss and credit impairment loss has been audited and confirmed by ZTE caiguanghua Certified Public Accountants (special general partnership).
This provision for impairment loss truly reflects the financial situation of the enterprise, meets the requirements of accounting standards and relevant policies and the actual situation of the company.
4、 Approval procedures for the current accrual of asset impairment loss and credit impairment loss
The provision of asset impairment loss and credit impairment loss has been deliberated and approved at the ninth meeting of the ninth board of directors and the seventh meeting of the ninth board of supervisors. The independent directors expressed their independent opinions with explicit consent.
It is hereby announced.
Chalkis Health Industry Co.Ltd(000972) board of directors March 25, 2022
