中嘉博创信息技术股份有限公司 2024 年第三季度报告 证券代码：000889 证券简称：ST 中嘉 公告编号：2024-57 中嘉博创信息技术股份有限公司 2024 年第三季度报告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、误导性陈述或重 大遗漏。 重要内容提示： 1.董事会、监事会及董事、监事、高级管理人员保证季度报告的真实、准确、完整，不存在虚假记 载、误导性陈述或重大遗漏，并承担个别和连带的法律责任。 2.公司负责人、主管会计工作负责人及会计机构负责人(会计主管人员)声明：保证季度报告中财务 信息的真实、准确、完整。 3.第三季度报告是否经过审计 □是 否 1 中嘉博创信息技术股份有限公司 2024 年第三季度报告 一、主要财务数据 （一） 主要会计数据和财务指标 公司是否需追溯调整或重述以前年度会计数据 | --- | --- | --- | --- | --- | |---------------------------------------------------------------------|----------------|--------------- ...

证券代码：000889 证券简称：ST 中嘉 公告编号：2024-56 中嘉博创信息技术股份有限公司第八届监事会 2024 年第三次会议决议公告 本公司及监事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、 误导性陈述或重大遗漏。 一、监事会会议召开情况 中嘉博创信息技术股份有限公司（以下简称"公司"或"本公司"）第八届监事会 2024 年第三次会议的通知，于 2024 年 10 月 23 日以本人签收或电子邮件方式发出，本 次会议于 2024 年 10 月 29 日上午以通讯方式召开。会议由监事会主席刘宏主持，会议 应到监事 5 人，实到监事 5 人，公司高级管理人员列席本次会议。会议的召开符合有 关法律、行政法规、部门规章、规范性文件和《公司章程》的规定。 二、监事会会议审议情况 与会监事以 5 人同意、无反对和弃权的表决结果，审议通过了公司《2024 年第三 季度报告》。 经审核，监事会认为董事会编制和审议公司 2024 年第三季度报告的程序符合法律、 行政法规及中国证监会的规定，报告内容真实、准确、完整地反映了上市公司的实际 情况，不存在任何虚假记载、误导性陈述或者重大遗漏。 具体内容详见 ...

二、董事会会议审议情况 与会董事以 6 人同意、无反对和弃权的表决结果，审议通过了《关于 2022 年员工 持股计划存续期展期的议案》。公司董事鞠向东因参与本次员工持股计划，已回避表决， 其他非关联董事参与本议案的表决。具体内容详见与本公告同日在《中国证券报》《证 券时报》《证券日报》及巨潮资讯网（www.cninfo.com.cn)上刊载的《关于 2022 年员 工持股计划存续期展期的公告》。 三、备查文件 中嘉博创信息技术股份有限公司第八届董事会 2024 年第四次会议决议公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、 误导性陈述或重大遗漏。 一、董事会会议召开情况 中嘉博创信息技术股份有限公司（以下简称"公司"）的本次会议书面通知，于 2024 年 10 月 11 日以本人签收或电子邮件方式发出。2024 年 10 月 16 日上午，公司董事会 以通讯方式召开第八届董事会 2024 年第四次会议。本次会议由公司董事长吴鹰主持， 应到董事 7 人，实到董事 7 人，公司监事、相关高级管理人员列席了会议。会议的召 开符合有关法律、行政法规、部门规章、规范性文件和《公司章程》的 ...

证券代码：000889 证券简称：ST 中嘉 公告编号：2024—54 中嘉博创信息技术股份有限公司 关于 2022 年员工持股计划存续期展期的公告 截至本公告日，本员工持股计划持有公司股份 140,000 股，占公司目前总股本的 0.015%。 二、本员工持股计划存续期展期情况 鉴于本员工持股计划存续期将于 2024 年 12 月 25 日届满，员工持股计划所持有 的股票尚未全部出售，根据《公司 2022 年员工持股计划》《公司 2022 年员工持股计 划管理办法》等相关规定："本员工持股计划的存续期届满前 2 个月，经管理委员会 及持有人会议同意并提交公司董事会审议通过后，本员工持股计划的存续期可以延 长"。公司于 2024 年 10 月 11 日召开了管理委员会会议及员工持股计划持有人会议， 审议通过了《关于 2022 年员工持股计划存续期展期的议案》，同意将公司 2022 年员 工持股计划存续期展期 12 个月，并提交董事会审议。 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、 误导性陈述或重大遗漏。 中嘉博创信息技术股份有限公司（以下简称"公司"）于 2024 年 10 月 ...

一、股票交易异常波动的情况介绍 证券代码：000889 证券简称：ST 中嘉 公告编号：2024-52 中嘉博创信息技术股份有限公司 股票交易异常波动公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、 误导性陈述或重大遗漏。 在关注、核实过程中，未发现涉及其他应披露而未披露事项。 三、不存在应披露而未披露信息的说明 本公司董事会确认，本公司目前没有任何根据《深圳证券交易所股票上市规则》 等有关规定应予以披露而未披露的事项或与该事项有关的筹划、商谈、意向、协议等； 董事会也未获悉本公司有根据《深圳证券交易所股票上市规则》等有关规定应予以披 露而未披露的、对本公司股票及其衍生品种交易价格产生较大影响的信息；公司前期 披露的信息不存在需要更正、补充之处。 中嘉博创信息技术股份有限公司(以下简称"公司"或"本公司")股票（证券简 称：ST 中嘉、证券代码：000889）在 2024 年 10 月 9 日、10 月 10 日连续二个交易日， 收盘价格涨幅偏离值累计超过 12%，属于《深圳证券交易所交易规则》规定的股票交 易异常波动情形。 二、关注、核实情况说明 针对公司股价异常波动，公司通过 ...

证券代码：000889 证券简称：ST 中嘉 公告编号：2024-51 中嘉博创信息技术股份有限公司 股票交易异常波动公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、 误导性陈述或重大遗漏。 1、公司前期披露的信息不存在需要更正、补充之处； 2、公司未发现近期公共传媒报道了可能或已经对本公司股票交易价格产生较大 影响的未公开重大信息； 3、公司近期经营情况正常，内外部经营环境未发生重大变化； 4、公司、控股股东及其一致行动人、实际控制人不存在关于本公司的应披露而未 披露的重大事项，或处于筹划阶段的重大事项； 5、经查询，在本公司股票异常波动期间，公司控股股东及其一致行动人、实际控 制人未买卖公司股票。 在关注、核实过程中，未发现涉及其他应披露而未披露事项。 一、股票交易异常波动的情况介绍 中嘉博创信息技术股份有限公司(以下简称"公司"或"本公司")股票（证券简 称：ST 中嘉、证券代码：000889）在 2024 年 9 月 26 日、9 月 27 日、9 月 30 日连续 三个交易日，收盘价格偏离值累计超过-12%，属于《深圳证券交易所交易规则》规定 的股票交易异常波动情形。 ...

证券代码：000889 证券简称：ST 中嘉 公告编号：2024-50 中嘉博创信息技术股份有限公司 关于股东被司法拍卖的股份完成过户 暨权益变动的提示性公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、 误导性陈述或重大遗漏。 特别提示： 中嘉博创信息技术股份有限公司(以下简称"公司"或"本公司")于近日通过中国 证券登记结算有限责任公司深圳分公司系统查询获悉，北京市第二中级人民法院于 2024 年 9 月 9 日 10 时至 2024 年 9 月 10 日 10 时止，在阿里巴巴司法拍卖网络平台上公开拍 卖的刘英魁持有的本公司股份 66,185,136 股（首发后限售股），已完成过户登记手续， 同时自前次简式权益变动报告书披露后，累计权益变动比例已超过 5%，现将相关情况公 告如下： 一、本次司法拍卖基本情况 公司持股 5%以上股东刘英魁因司法诉讼，其所持有的公司 66,185,136 股（首发后 限售股）被北京市第二中级人民法院于 2024 年 9 月 9 日 10 时至 2024 年 9 月 10 日 10 时 止，在阿里巴巴司法拍卖网络平台进行公开拍卖，竞买人柳西美以最高 ...

简式权益变动报告书 中嘉博创信息技术股份有限公司 上市公司名称：中嘉博创信息技术股份有限公司 股票上市地点：深圳证券交易所 股票简称：ST 中嘉 股票代码：000889 信息披露人姓名：柳西美 住所：山东省济南市天桥区 通讯地址：山东省济南市天桥区 股份变动性质：股份增加（司法拍卖） 签署日期：2024 年 9 月 25 日 信息披露义务人声明 一、信息披露义务人依据《中华人民共和国证券法》（以下简称"《证券法》"）、 《上市公司收购管理办法》（以下简称"《收购办法》"）、《公开发行证券的公司信 息披露内容与格式准则第 15 号—权益变动报告书》（以下简称"《准则 15 号》"） 及相关的法律、法规编写本报告书。 二、信息披露义务人签署本报告书已获得必要的授权和批准。 三、依据《中华人民共和国证券法》、《上市公司收购管理办法》的规定，本 报告书已全面披露信息披露义务人在中嘉博创中拥有权益的股份变动情况。 截至本报告书签署日，除本报告书披露的信息外，信息披露义务人没有通过 任何其他方式增加或减少其在中嘉博创中拥有权益的股份。 四、本次权益变动是根据本报告书所载明的资料进行的。信息披露义务人没 有委托或者授权其他 ...

证券代码：000889 证券简称：ST 中嘉 公告编号：2024-49 中嘉博创信息技术股份有限公司 关于股东股份被司法拍卖的进展公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、 误导性陈述或重大遗漏。 中嘉博创信息技术股份有限公司(以下简称"公司"或"本公司")于 2024 年 8 月 23 日在《中国证券报》《证券时报》《证券日报》和巨潮资讯网（http://www.cninfo.com.cn） 上披露了《关于股东股份将被第二次司法拍卖的提示性公告》（公告编号：2024-45），北 京市第二中级人民法院于 2024 年 9 月 9 日 10 时至 2024 年 9 月 10 日 10 时止（延时的 除外），在阿里巴巴司法拍卖网络平台上对刘英魁持有的本公司股份 66,185,136 股限售 股进行第二次公开拍卖。公司于 2024 年 9 月 10 日通过网络渠道获悉，本次拍卖已按期 进行，现将本次司法拍卖的情况公告如下： 截至本公告日，刘英魁累计被拍卖股份（包含本次被拍卖的股份）情况如下： | 股东 | 是否为控 股股东或 第一大股 | 本次涉及拍 卖股份数量 | 占其所 持股 ...

Financial Performance - Revenue for the first half of 2024 was RMB 702.31 million, a decrease of 0.52% compared to the same period last year[11] - Net profit attributable to shareholders of the listed company was RMB -14.49 million, a slight improvement of 0.12% compared to the same period last year[11] - Net cash flow from operating activities was RMB -83.99 million, an improvement of 33.52% compared to the same period last year[11] - Total assets at the end of the reporting period were RMB 889.55 million, a decrease of 1.70% compared to the end of the previous year[11] - Shareholders' equity attributable to the listed company was RMB 121.25 million, a decrease of 10.68% compared to the end of the previous year[11] - Non-recurring profit and loss items totaled -1,515,763.96 yuan, with government subsidies contributing 80,169.03 yuan and other non-operating income and expenses amounting to -1,569,701.86 yuan[13] - The company's total revenue for the first half of 2024 was 702.31 million yuan, a slight decrease of 0.52% year-on-year[26] - The company's net loss attributable to shareholders was 14.49 million yuan, a reduction of 17,400 yuan compared to the same period last year[26] - The company's operating cash flow improved, with a net outflow of 83.99 million yuan, a 33.52% reduction compared to the same period last year[28] - The company's investment cash flow improved, with a net outflow of 4.09 million yuan, a 60.03% reduction compared to the same period last year[28] - Cash and cash equivalents decreased by 63.72% to RMB 49,896,418.53, accounting for 5.61% of total assets, compared to 15.20% at the end of the previous year[32] - Accounts receivable increased by 15.86% to RMB 521,458,948.27, accounting for 58.62% of total assets, up from 49.73% at the end of the previous year[32] - Contract liabilities increased by 30.94% to RMB 90,012,596.22, accounting for 10.12% of total assets, up from 7.60% at the end of the previous year[32] - Total assets decreased by 1.70% to RMB 889,549,778.82 compared to the end of the previous year[32] - Restricted assets totaled RMB 807,788,874.61, including RMB 3,615,874.61 in cash and RMB 804,173,000.00 in long-term equity investments of subsidiaries[35] - Beijing Chuangshi Mandao Technology Co., Ltd. achieved revenue of RMB 45.40 million, a year-on-year decrease of 48.58%, but net profit increased by RMB 1.40 million[38] - Guangdong Changshi Communication Technology Co., Ltd. achieved revenue of RMB 656.91 million, a year-on-year increase of 6.35%, but net profit decreased by RMB 3.84 million[39] - The company's net profit for the first half of 2024 was -17.94 million yuan, slightly improved from -18.59 million yuan in the same period of 2023[100] - Total comprehensive income for the first half of 2024 was -17.94 million yuan, slightly improved from -18.59 million yuan in the same period of 2023[100] - Cash and cash equivalents at the end of the first half of 2024 were 46.28 million yuan, a decrease from 78.52 million yuan at the end of the same period in 2023[103] - Management expenses for the first half of 2024 were 6.19 million yuan, a decrease from 7.31 million yuan in the same period of 2023[99] - Financial expenses for the first half of 2024 were 11.90 million yuan, an increase from 11.34 million yuan in the same period of 2023[99] - Credit impairment loss for the first half of 2024 was -4.74 thousand yuan, a significant decrease from 36.85 thousand yuan in the same period of 2023[100] - Operating cash flow from sales and services received was RMB 2,103,461.29 in H1 2024, a slight increase from RMB 2,069,476.08 in H1 2023[104] - Cash paid to employees decreased to RMB 3,197,245.46 in H1 2024 from RMB 3,553,742.96 in H1 2023[104] - Net cash flow from financing activities increased to RMB 9,346,847.14 in H1 2024 from RMB 7,673,423.57 in H1 2023[105] - Cash and cash equivalents at the end of the period were RMB 1,623,066.89 in H1 2024, compared to RMB 3,144,621.78 in H1 2023[105] - Total equity attributable to the parent company decreased by RMB 14,494,500.96 in H1 2024 due to a comprehensive loss[106] - Retained earnings decreased to RMB -2,409,146,058.55 in H1 2024 from RMB -2,394,651,557.59 at the beginning of the period[107] - The company's total owner's equity at the end of the period was 247,065,542.29 yuan, a decrease of 14,611,982.84 yuan compared to the beginning of the period[109] - The company's comprehensive income for the period was -14,511,944.16 yuan, contributing to the decrease in owner's equity[108] - The company's undistributed profit at the end of the period was -2,283,614,729.75 yuan, a decrease of 14,511,944.16 yuan compared to the beginning of the period[109] - The company's capital reserve remained unchanged at 1,489,663,826.02 yuan during the period[109] - The company's total owner's equity at the end of the period for the parent company was 150,008,285.40 yuan, a decrease of 17,939,005.89 yuan compared to the beginning of the period[112] - The parent company's comprehensive income for the period was -17,939,005.89 yuan, contributing to the decrease in owner's equity[111] - The parent company's undistributed profit at the end of the period was -2,370,158,482.48 yuan, a decrease of 17,939,005.89 yuan compared to the beginning of the period[112] - The parent company's capital reserve remained unchanged at 1,527,782,070.12 yuan during the period[112] - The company's total equity at the beginning of the period was 284,785,637.30 yuan, with a decrease of 18,585,224.00 yuan in comprehensive income, resulting in a total equity of 266,200,413.30 yuan at the end of the period[113][114] - The company's total issued shares as of June 30, 2024, were 936,291,116.00 shares, with a registered capital of 936,291,116.00 yuan[116] - The company's subsidiaries, Beijing Chuangshi Manda Technology Co., Ltd. and Guangdong Changshi Communication Technology Co., Ltd., are engaged in telecommunications value-added services and communication network maintenance, respectively[116] - The financial statements were approved by the board of directors on August 29, 2024, and include 11 subsidiaries within the consolidated scope[117] - The company's financial statements are prepared in accordance with the Chinese Accounting Standards and the disclosure requirements of the China Securities Regulatory Commission[118] - The company's financial statements are based on the assumption of continued operation, with no significant concerns about its ability to continue operations for the next 12 months[119] - The company's financial statements reflect the consolidated and parent company's financial position as of June 30, 2024, and the operating results and cash flows for the first half of 2024[120] - The company's accounting period follows the calendar year, from January 1 to December 31[121] - The company's operating cycle is 12 months[122] - The company uses RMB as its functional currency, with subsidiaries determining their functional currency based on their primary economic environment[123] - The importance threshold for significant individual bad debt provision is set at ≥ 10 million RMB[124] - The accounting treatment for business combinations under common control involves adjusting capital surplus and retained earnings based on the difference between the net asset book value and the merger consideration[125] - Non-common control business combinations recognize goodwill if the merger cost exceeds the fair value of identifiable net assets, otherwise, the difference is recorded as current period profit or loss[126] - The consolidation scope includes the company and all subsidiaries, determined based on control over the investee[127] - Internal transactions within the group are eliminated in the consolidated financial statements, and any impairment losses are fully recognized[128] - The treatment for disposing of subsidiaries involves re-measuring the remaining equity investment at fair value and recognizing any difference as investment income[129] - Joint arrangements are classified as either joint operations or joint ventures, with the company recognizing its share of assets, liabilities, revenues, and expenses[130] - Cash and cash equivalents include cash on hand and deposits that can be used for payment at any time, as well as short-term, highly liquid investments[131] - Foreign currency transactions are recorded using the exchange rate at the transaction date, with exchange differences recognized in current period profit or loss[132] - Foreign currency financial statements are translated using the exchange rate at the balance sheet date, with differences from disposal of foreign operations recognized in current period profit or loss[133] - Financial assets are classified into three categories: amortized cost, fair value through other comprehensive income, and fair value through profit or loss based on business models and contractual cash flow characteristics[134] - Financial liabilities are classified as either fair value through profit or loss or amortized cost at initial recognition[135] - Financial assets measured at amortized cost include receivables and debt investments, initially measured at fair value with transaction costs included in the initial recognition amount[135] - Financial assets measured at fair value through other comprehensive income (debt instruments) include receivables financing and other debt investments, with fair value changes recorded in other comprehensive income[135] - Financial assets measured at fair value through other comprehensive income (equity instruments) include other equity investments, with fair value changes recorded in other comprehensive income and dividends recognized in profit or loss[135] - Financial assets measured at fair value through profit or loss include trading financial assets and derivative financial assets, with fair value changes recorded in profit or loss[136] - Financial liabilities measured at fair value through profit or loss include trading financial liabilities and derivative financial liabilities, with fair value changes recorded in profit or loss[137] - Financial liabilities measured at amortized cost include short-term borrowings, payables, and long-term borrowings, initially measured at fair value with transaction costs included in the initial recognition amount[137] - Financial assets are derecognized when the contractual rights to cash flows expire, or when risks and rewards are transferred, or when control is not retained[137] - Financial liabilities are derecognized when the obligation is discharged, or when replaced with a new liability with substantially different terms[138] - The company uses the weighted average method to price inventory when it is issued[141] - Inventory is classified into raw materials, contract performance costs, and assets[141] - The company recognizes contract assets based on the relationship between fulfilling performance obligations and customer payments[142] - Contract assets are measured for expected credit losses using methods similar to financial asset impairment[142] - Non-current assets or disposal groups that are primarily held for sale are classified as held for sale if they meet specific criteria[143] - Long-term equity investments are initially measured at cost, with adjustments made for additional investments or changes in control[144] - The company uses the cost method to account for long-term equity investments in subsidiaries[145] - Financial liabilities are terminated and reclassified when there are substantial modifications to contract terms, with differences recognized in current profit or loss[139] - The company determines the fair value of financial instruments using observable market data or valuation techniques when no active market exists[139] - Expected credit losses for financial assets are estimated based on past events, current conditions, and future economic forecasts[139] - The company uses the equity method to account for long-term equity investments in associates and joint ventures, adjusting the carrying amount based on the share of net profits, other comprehensive income, and other changes in equity[146] - When disposing of long-term equity investments, the difference between the carrying amount and the actual proceeds is recognized in current profit or loss[146] - If control over a subsidiary is lost due to partial disposal of equity investments, the remaining equity is accounted for using the equity method, and previously recognized other comprehensive income is proportionally transferred[147] - Investment properties are measured using the cost model, with subsequent expenditures capitalized if they meet the criteria for recognition[149] - Fixed assets are depreciated using the straight-line method, with depreciation rates varying by asset category: buildings (3.17%-9.50%), machinery (19.00%), transportation equipment (19.00%-23.75%), and office/electronic equipment (19.00%-31.67%)[151] - Leased assets are classified as finance leases if the lease term covers most of the asset's useful life or if the lease agreement includes a bargain purchase option[152] - Disposal of fixed assets results in the recognition of gains or losses based on the difference between the disposal proceeds and the carrying amount[154] - Construction-in-progress is transferred to fixed assets and depreciated once it reaches the intended usable state[155] - Borrowing costs are capitalized if they are directly attributable to the acquisition, construction, or production of qualifying assets, and the capitalization period begins when specific conditions are met[156] - Borrowing costs are suspended from capitalization if the construction or production of qualifying assets is interrupted abnormally for more than three months[158] - The company capitalizes borrowing costs for specific loans used to construct or produce qualifying assets, deducting any interest income from unused loan funds[159] - Intangible assets are initially measured at cost, with subsequent amortization over their useful life if finite, or no amortization if the useful life is indeterminate[160] - Development phase expenditures are capitalized as intangible assets if they meet specific criteria, including technical feasibility and intent to complete[161] - Long-term assets are tested for impairment at each balance sheet date, with impairment losses recognized if the recoverable amount is below the carrying value[162] - Long-term prepaid expenses are amortized over their expected benefit period, with any unamortized balance written off if future benefits are no longer expected[163] - Contract liabilities represent obligations to transfer goods or services to customers for which consideration has been received or is receivable[164] - Short-term employee benefits are recognized as liabilities and expensed or capitalized during the period the employee provides service[166] - Lease liabilities are recognized when the company obtains the right to control the use of identified assets in exchange for consideration[167] - The company recognizes revenue when it fulfills its performance obligations in the contract, i.e., when the customer gains control over the relevant goods or services[173] - For contracts with multiple performance obligations, the company allocates the transaction price to each obligation based on the relative proportion of the standalone selling prices of the goods or services promised[173] - The transaction price is determined by considering factors such as variable consideration, significant financing components, non-cash consideration, and consideration payable to the customer[173] - Revenue is recognized over time if the customer simultaneously receives and consumes the benefits of the company's performance, controls the goods being created, or if the goods have no alternative use and the company has the right to payment for performance completed to date[173] - For performance obligations satisfied over time, the company recognizes revenue based on the progress of performance, using either the output or input method[173] - If the progress of performance cannot be reasonably determined, revenue is recognized based on the costs incurred, provided those costs are expected to be recoverable[173] - For performance obligations satisfied at a point in time, revenue is recognized when the customer obtains control of the goods or services, indicated by factors such as the company's present right to payment or the transfer of legal title[173] - The company capitalizes initial direct costs incurred in connection with operating leases and amortizes them over the lease term on the same basis as rental income[170] - Variable lease payments not included in the lease receivable are recognized in profit or loss when they occur[170] - Lease modifications that expand the scope of the lease are accounted for as a separate lease if the additional consideration is commensurate with the standalone price of the additional rights[169] - Mobile information transmission service revenue is recognized based on the volume of messages sent and contract prices, with adjustments made in the following month after reconciliation with customers[174] - Operator business commission income is recognized based on agreed proportions with mobile communication operators[174] - Seat leasing revenue is calculated based on the number of seats used and contract prices, with adjustments made in the following month after reconciliation[174] - Financial service outsourcing revenue is recognized based on agreed service fees, with adjustments made in the following month after reconciliation[174] - Communication network maintenance and optimization revenue is recognized in the month the service is provided, with adjustments based on customer settlement statements[174] - Communication network engineering revenue is recognized upon project acceptance and confirmation by the client, based on the acceptance amount[175] - Contract costs include contract performance costs and contract acquisition costs, recognized as assets if they meet specific criteria[176][177] - Government subsidies are classified as asset-related or income-related, with asset-related subsidies reducing asset book value or recognized as deferred income[178][179] - Deferred tax assets and liabilities are recognized based on temporary differences between the tax base and book value of assets and liabilities[181] - Deferred tax assets and liabilities are offset and presented net if specific conditions are met[182] - The company's cash and cash equivalents decreased from RMB 137.57 million to RMB 49.90 million, with restricted cash amounting to RMB 3.62 million[186] - Accounts receivable totaled RMB 719.87 million, with a bad debt provision of RMB 198.41 million, resulting in a net accounts receivable of RMB 521.46 million[187] - The company's subsidiaries, including Changshi Communication and Chuangshi Mandao, enjoy a reduced corporate income tax rate of 15% due to their high-tech enterprise status[185] - The company's subsidiaries, such as Hainan Bochuang Yuntian Technology, qualify as small and micro-profit enterprises, benefiting from a reduced corporate income tax rate of 20% on taxable income up to RMB 1 million[185] - The company's main tax rates include a VAT rate of 13%, 9%, 6%, and 3