《盈警響號》大快活(00052.HK)料中期溢利或按年顯著下降
大快活(00052.HK)公布,預期集團截至今年9月30日止六個月之股東應佔溢利按年可能會錄得顯著下降,主因採納於今年1月1日起生效的香港財務報告準則第16號,取替香港會計準則第17號所帶來的影響,及主要因租金及工資成本上升而引致毛利率下降。
集團指,採納香港財務報告準則第16號將導致集團於租賃初期計入損益表中的租賃費用,較按香港會計準則第17號的相關費用為高。對集團溢利的不利影響將在隨後的租賃期中予以轉回,因此,集團溢利就該影響將在個別租約的整個租賃期內被抵消。
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