中航特材于2017年陷入资金困境，于2019年12月与公司就债务清偿方式达成和解，鉴于彼时中航特材尚未恢复生产经营，对公司债务的偿还能力仍存在不确定性，公司根据相关规定并结合中航特材实际情况按应收账款余额的50%计提坏账准备。截至2021年9月30日，公司对中航特材应收账款账面余额8,870.68万元，计提坏账准备4,435.34万元。Zhitong financial app, Fushun Special Steel (600399.SH) issued a notice, the company recently received AVIC Special Materials Industry (Xi'an) Co., Ltd. (hereinafter referred to as "AVIC Special Materials") notice, AVIC Special Materials controlling shareholder AVIC heavy Machinery Co., Ltd. (hereinafter referred to as "AVIC heavy Machinery") and AVIC Special Materials bankruptcy administrator completed the transfer of AVIC special materials property and business affairs, AVIC Special Materials has resumed production and operation.
At the same time, in order to strengthen the strategic cooperation with the company, AVIC Special Materials plans to pay off the debts to the company in full at one time.
It is reported that AVIC Special Materials is the raw material procurement platform company of the company's main customer, AVIC heavy Machinery, and the company holds a 2.43% stake in AVIC Special Materials. The resumption of production and operation of AVIC Special Materials will have a positive impact on the business cooperation between the company and AVIC.
CNAC Special Materials got into financial difficulties in 2017 and reached a settlement with the company on the way of debt repayment in December 2019. In view of the fact that AVIC Special Materials had not yet resumed production and operation at that time, there was still uncertainty about the company's debt repayment ability. according to the relevant regulations and combined with the actual situation of AVIC Special Materials, the company makes provision for bad debts according to 50% of the balance of accounts receivable. As of September 30, 2021, the company has a book balance of 88.7068 million yuan for AVIC special materials accounts receivable and 44.3534 million yuan for bad debts.
As of the date of disclosure of this announcement, the company has received all accounts receivable from AVIC Special Materials. In view of the fact that the risk of recovery of accounts receivable has been eliminated, the company will turn back the provision for bad debts of 44.3534 million yuan of accounts receivable separately in the current period, which will correspondingly affect the net profit of 44.3534 million yuan in the current period.
