首灃控股(01703.HK):預計中期虧損擴大不少於40%
格隆匯10月21日丨首灃控股(01703.HK)發佈公告,預計集團截至2019年9月30日止六個月的虧損將較上年同期增加不少於40%。
公告表示,集團的預期虧損增加主要由於:(1)由2019年1月1日或之後開始的財政年度,採納香港財務報告準則第16號“租賃”,取代香港會計準則第17號“租賃”的影響。採納香港財務報告準則第16號,將令集團於採納初始年度於損益表中錄得較高的開支,高於根據香港會計準則第17號所錄得的開支。截至2020年3月31日止財政年度,為受到採納香港財務報告準則第16號影響的首個財政年度。因此,採納影響了集團截至2019年9月30日止六個月的業績;(2)集團於截至2019年9月30日止六個月開設兩間新酒樓,並招致相關初期成本;及(3)由於集團的酒樓所在商場及商業大廈臨時變動及縮短營業時間,即使集團於截至2019年9月30日止六個月開設了兩間新酒樓,集團截至2019年9月30日止六個月的收益依然較去年同期有所減少。過去四年來首次發生截至9月30日止六個月的同期收益較去年同期減少。收益減少及開設兩間新酒樓所產生的初期成本以及收益下滑的合併影響,為除了採納香港財務報告準則第16號的影響以外,導致集團的虧損增加的原因。
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