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容百科技(688005.SH):擬對比克電池應收款項單項計提壞賬準備比例提高至40%
格隆匯 12-15 17:39

格隆匯12月15日丨容百科技(688005.SH)公佈,公司與深圳市比克動力電池有限公司及鄭州比克電池有限公司(合稱“比克電池”)於2019年11月2日就應收款項簽署付款協議,約定比克電池至2019年12月15日向公司支付一期及二期還款共計7020.75萬元。截至2019年12月15日,比克電池已累計向公司支付銀行承兑匯票800萬元,以及建信融通融信簽收憑證350萬元,未能按期、足額支付一期及二期還款。

截至2019年12月15日,公司對比克電池的應收賬款為19947.06萬元,以及銀行承兑匯票810萬元、建信融通融信簽收憑證350萬元。鑑於比克電池未能足額支付一期及二期還款,雙方正積極協商切實可行的債務解決方案,公司擬對比克電池應收款項單項計提壞賬準備比例提高至40%,增加計提1014.85萬元壞賬準備,累計單項計提壞賬準備金額8118.83萬元。

上述壞賬準備的單項計提金額將直接影響公司當期損益,較此前按照賬齡法計提壞賬準備,減少公司當年淨利潤5704.44萬元。公司後續將根據訴訟進展情況、比克電池經營狀況及償付能力等因素綜合評估,足額計提比克電池應收賬款減值損失;如進行全額計提,將導致公司2019年淨利潤大幅下降甚至可能出現虧損,公司提醒廣大投資者關注相應的投資風險;未來如果比克電池償付相關款項,公司將按照企業會計準則規定減少所計提壞賬準備。

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