According to Borui Communications's announcement, Shenzhen Zhongkehua Asset Evaluation Co., Ltd. was commissioned to carry out a special inspection on the goodwill impairment test evaluation formed by the company's acquisition of Beijing Roaming Valley and Sichuan Student Education. Both companies' performance declines in 2025 were due to phased reversible factors, which did not damage the core sources of excess revenue. After verification, at the end of 2025, the goodwill impairment test asset groups were accurately divided, the methods were compliant, and the parameters were prudent. The recoverable amount of the asset group including goodwill was higher than the book value. The company did not have sufficient basis for the two companies' goodwill impairment preparations, and the relevant accounting treatment was prudent and reasonable.

According to Borui Communications's announcement, Shenzhen Zhongkehua Asset Evaluation Co., Ltd. was commissioned to carry out a special inspection on the goodwill impairment test evaluation formed by the company's acquisition of Beijing Roaming Valley and Sichuan Student Education. Both companies' performance declines in 2025 were due to phased reversible factors, which did not damage the core sources of excess revenue. After verification, at the end of 2025, the goodwill impairment test asset groups were accurately divided, the methods were compliant, and the parameters were prudent. The recoverable amount of the asset group including goodwill was higher than the book value. The company did not have sufficient basis for the two companies' goodwill impairment preparations, and the relevant accounting treatment was prudent and reasonable.