Chapter 194 : A Clan's Financial Reckoning

With this matter concluded, Eldrin Chen turned his gaze towards Lior Chen, a gentle smile gracing his features.

"Uncle Lior," he began, "it has been three years since we last convened the Year-End Summary Assembly [the annual gathering to review the clan's affairs and achievements]."

"Since everyone is gathered today, let us proceed with the Annual Assembly [the formal clan council meeting] as well."

As the cultivation of both the Old Patriarch and Eldrin Chen progressed, requiring deeper and more frequent seclusion, the clan's comprehensive review assemblies had shifted to a triennial schedule.

For these annual conclaves, the presence of either Eldrin Chen or the Old Patriarch sufficed, as both prioritized their cultivation paths and often could not be spared from their profound meditations to attend every Annual Assembly.

Lior Chen nodded in agreement. In truth, preparations for an Annual Assembly had begun shortly after the Old Patriarch emerged from seclusion, but various urgent matters had conspired to delay it.

Finally finding a moment of respite, the well-prepared Lior Chen produced a ledger and handed it to Eldrin Chen. "I wish to address the clan's financial standing over the past three years," he stated.

"I wish to address the clan's financial standing over the past three years."

"Regarding the clan's revenues over these past three years..."

As Eldrin Chen took the ledger, his eyes scanning the figures while his ears absorbed Lior Chen's detailed report, a clear and comprehensive understanding of the clan's current state of development swiftly took shape in his mind. This novel is serialized on audio-novel .c om. Visit for updates.

Even before securing the Metallic Essence Earth Vein, the Chen Clan's total annual income hovered around nine thousand Spirit Stone [a mineral that stores and radiates spiritual energy, used as currency and for cultivation], while its expenditure on stipends was approximately eight thousand Spirit Stone.

This was because, following the Beast Tide Calamity [a periodic invasion of demonic beasts], the number of Clan Foundation Establishment Cultivators had increased significantly, leading to a correspondingly large jump in stipend payments.

At that time, counting both the Old Patriarch and Eldrin Chen, the annual stipends paid to Foundation Establishment Cultivator [cultivators who have solidified their spiritual foundation] alone exceeded four thousand Spirit Stone. Combined with the stipends for over five hundred Qi Refinement Cultivators [cultivators in the initial stage of refining their vital energy], the total annual stipend expenditure surpassed eight thousand Spirit Stone.

However, after Eldrin Chen and the Old Patriarch achieved their breakthroughs into the Purple Mansion [the realm where one's spiritual consciousness is housed in a solidified spiritual palace], the clan's income experienced a dramatic surge.

The first major contributor was the Metallic Essence Earth Vein. This Earth Vein [a subterranean channel of concentrated earth-element spiritual energy] provided the clan with a one-time windfall of two hundred thousand Spirit Stone, and thereafter would yield a steady annual income of seven thousand Spirit Stone.

This calculation did not even include the Geng Metal Crystal [a crystal of pure metallic essence] produced once every sixty years, nor the Third Rank [a grade denoting power equivalent to the Purple Mansion realm] treasure crystals that formed over several decades.

Furthermore, after the Spirit Vein [a natural conduit of spiritual energy] beneath Spirit Isle Lake ascended to Third Rank Low Grade, the population of Azure Spirit Fish [a type of spiritually nourishing fish with azure scales] within the lake could now proliferate to over ten thousand. From then on, the lake would yield one thousand Spirit Fish [fish imbued with spiritual energy] every year.

Consuming Azure Spirit Fish could enhance one's cultivation and their flavor was exquisitely delicious. They were not only highly sought-after commodities within Bianzhou, but could also be distributed as part of the clan's stipends. The annual yield of one thousand Spirit Fish would likely be insufficient to meet the internal demand of the clan itself.

Those one thousand Spirit Fish alone could generate an income of five thousand Spirit Stone for the clan.

However, Spirit Isle Lake no longer cultivated Spirit Rice [rice grown in spiritual energy, nourishing to cultivators]. The hundred *mu* [one *mu* equals six hundred sixty-six point six seven square meters] of high-grade Spirit Farmland [land enriched with spiritual energy for growing spiritual plants] had been repurposed, now sown with seeds for high-grade Spirit Medicine [plants with potent spiritual properties]. These included ingredients like the Purple Marrow Fruit [a fruit used in crafting Foundation Establishment Pills] for refining Foundation Establishment Pill [a pill that aids in solidifying one's spiritual foundation], and the Cloud Vein Fruit [a fruit with cloud-like patterns, used in advanced pill recipes] for concocting the Cloud Vein Creation Pill [a high-grade pill that aids in spiritual creation], among other valuable Spirit Medicine.

Even so, in a few years when the Azure Spirit Fish [a type of spirit-nurturing fish] population multiplies to over ten thousand, the subsequent annual income of five thousand Spirit Stones [minerals that store and radiate spiritual energy, used as currency and for cultivation] will be a substantial gain.

Calculating carefully, the Spirit Province Lake and the Metallic Essence Vein [a mineral vein rich in Metallic Essence, a key material for crafting metal-attribute treasures] together will bring the clan an additional twelve thousand Spirit Stones in revenue.

Adding the income from the other several Spirit Veins [natural conduits of concentrated spiritual energy within the earth] and miscellaneous sources, even excluding the taxes from the Yuyang Market, the total already reaches a lofty fifteen thousand Spirit Stones.

The tax revenue from the Yuyang Market has also been increasing rapidly these years. It will only begin to gradually slow after about a decade, at which point it should contribute around five thousand Spirit Stones in taxes to the clan, bringing the total annual income to twenty thousand Spirit Stones.

The Earth-Fortress Earth Vein [an earth vein imbued with the stabilizing and fortifying properties of the Earth-Fortress element] at Cangkun Mountain can also increase the clan's income by three thousand Spirit Stones. Combined, the Bianzhou Spirit Stone Mine and the underground Refined Gold Earth Vein [an earth vein rich in Refined Gold essence] can add another five thousand Spirit Stones to the annual revenue.

When all these are tallied together, in about ten years, the clan's annual income is projected to reach twenty-eight thousand Spirit Stones.

However, expenditures have also grown significantly. After Eldrin Chen and the Old Patriarch broke through to the Purple Mansion [the third major realm of cultivation, where one opens a mystical mansion within the dantian to house the spirit], their annual stipends were increased to five thousand Spirit Stones each.

The stipends for just these two individuals now exceed the combined salaries of all the other cultivators in the clan.

Given the clan's relatively small scale, the annual stipend for an Early Stage Qi Refinement [the initial phase of the first major cultivation realm] cultivator is merely a few Spirit Stones, while those in the Late Stage Qi Refinement receive only a dozen or so. Only cultivators at the Qi Refinement Ninth Layer [the peak of the Qi Refinement realm] have stipends that reach forty-five Spirit Stones.

The clan, including Ethan Chen, has only fourteen Foundation Establishment [the second major realm of cultivation, where one solidifies their Dao foundation] cultivators and several hundred Qi Refinement Cultivators. Their combined stipends do not exceed eight thousand Spirit Stones.

Eldrin Chen made a calculation and discovered that the clan's fiscal surplus would reach a staggering ten thousand Spirit Stone [a mineral that stores and radiates spiritual energy, used as currency and for cultivation]. Even with the increasing number of cultivators in the clan due to relaxed birth policies, there would be no risk of a fiscal deficit.

Furthermore, the Spirit Vein [a natural conduit of concentrated spiritual energy] beneath the clan's Verdant Chariot Mountain and Pingyang City would advance to the Third Rank within twenty to thirty years.

In particular, the Enlightenment Tea Tree in Pingyang City was already Second Rank High Grade. After evolving into an Heaven and Earth Spiritual Root [a spiritual root of exceptional quality, connecting to the energies of heaven and earth], its growth had accelerated dramatically. It would likely reach the Third Rank within a few short years.

When that time came, the clan would also open up Spirit Farmland [fields imbued with spiritual energy for growing special crops] and plant a large quantity of high-grade Spirit Medicine [plants infused with spiritual energy, used in alchemy and cultivation], laying a deep foundation for the clan's future prosperity.

"An annual surplus of ten thousand Spirit Stone,"

Eldrin Chen revealed a faint smile. He glanced at the assembled elders and said warmly, "The clan's flourishing ascent relies entirely on your diligent management and steadfast guardianship. The contributions of every elder here are indispensable." Read, share, and discuss at audio‑novel.com.

Hearing this, everyone's faces brightened with smiles. With this annual surplus of Spirit Stone, whether it was for purchasing Foundation Establishment Pill [a pill that aids in breaking through to the Foundation Establishment Realm] or Five Elements Crystals [crystals containing the essence of the five elements], or even acquiring magical treasures for the two Ancient Ancestor, the clan would have ample resources to spare.

If they accumulated this wealth for a century, they might even afford treasures like a Golden Core Formation Pill [a legendary pill that aids in forming a Golden Core] or a Five Elements Spirit Fruit [a miraculous fruit harmonizing the five elements]. Such treasures could potentially assist the two Ancient Ancestor in their attempt to break through to the Golden Core [a major cultivation realm where one condenses a golden spiritual core].

Seeing the high spirits of the gathering, Eldrin Chen took out several cultivation arts obtained from their recent endeavors.

"Aunt Elara, this Verdant Wood True Flame Art is a Purple Mansion Cultivation Art [a high-level cultivation method for the Purple Mansion Realm]. Here is also the method for forging the Verdant Wood Core Lamp. Please take them first and make a copy for the archives."

"Purple Mansion Cultivation Art [a profound method for cultivating the spiritual core known as the Purple Mansion]?"

Chen Elara took the Verdant Wood True Flame Art [a cultivation art that harmonizes the vitality of wood with the purity of true flame], her face alight with rapturous joy.

Though she had long known the clan had acquired this treasure, holding it in her hands now still filled her with a surge of delight.

Seeing her become immersed in the profound mysteries of the Purple Mansion Cultivation Art, Eldrin Chen smiled and turned his gaze away. He retrieved several scrolls of cultivation arts and handed them to Lior Chen.

"These are Foundation Establishment [the second major realm of cultivation, where one solidifies their spiritual foundation] cultivation arts seized from the recent battle. Place them within the Scripture Repository."

Lior Chen took the scrolls and glanced at them, a smile spreading across his face. "The Earth-Fortress Sovereign Art [an earth-attribute art focusing on unyielding defense and stability]. To think we also obtained an earth-attribute cultivation art that reaches the Foundation Establishment Ninth Layer [the peak of the Foundation Establishment realm]. This means our Chen Clan's collection of Foundation Establishment cultivation arts is now complete."

Upon hearing this, the others looked over in surprise, their expressions quickly turning to shared delight.

The Chen Clan had developed with astonishing speed in recent years. Although they had already ascended to the status of a Purple Mansion Immortal Clan [a clan powerful enough to have cultivators in the Purple Mansion realm], their repository of cultivation arts had remained somewhat incomplete.

Currently, the Chen Clan possessed three Purple Mansion Cultivation Art. Two of these were the Azure Lotus Flood Water Scripture [a water-attribute art symbolizing purity and boundless flow] and the Frost Soul Chilling Radiance Scripture [an ice-attribute art of profound cold and luminous spirit].

The Frost Soul Chilling Radiance Scripture was exceptionally profound, allowing cultivation to the ninth layer of the Purple Mansion [the third major realm, where one's spiritual essence condenses into a mansion within the dantian]. It also contained the methods for the divine ability Frost Jade Radiance-Solidifying Mantra [a mantra that solidifies spiritual radiance into frost-jade defenses] and for forging the Life-Bound Magical Treasure [a treasure intimately connected to a cultivator's life force] known as the Frost Soul Chilling Radiance Sword [a sword imbued with the chilling radiance of a frost-bound soul]. However, it could only be practiced by those with an Ice Spiritual Root [an innate affinity for the ice element].

The Azure Lotus Flood Water Scripture [a profound cultivation scripture focusing on the power of flood water] possessed an extraordinary origin. Lyra Jiang had passed this legacy to Eldrin Chen on behalf of her friend, clearly entangling him in a web of karma. Therefore, Eldrin Chen felt it was improper to simply hand it over to the members of the Chen Clan.

The final technique was the Solar Separated Flame Scripture [a powerful cultivation art of pure yang fire], pioneered by Eldrin Chen himself. This method fused the essences of the Blazing Sun Void-Treading Art and the Separated Flame Dao Ruins Art, resulting in an exceptionally domineering and pure yang cultivation art.

However, while this art was formidable, its entry was not easily mastered. Within the family, only the Old Patriarch had managed to grasp its fundamentals thus far. This chapter is part of a larger work available at audio-novel . com.