*ST中絨(000982.SZ):資本公積金轉增股本後股價不實施除權
格隆匯12月18日丨*ST中絨(000982.SZ)公佈,本次資本公積金轉增股本不同於一般意義上為了分紅而單純增發股票的行為。本次資本公積金轉增股本經法院裁定批准後執行,全部用於清償債權人或者引入重整投資人,公司原股東實際並未獲得轉增股份。整體而言,本次轉增前後,公司在擴大股本的同時,清償和抵消了公司債務,增加了公司的所有者權益,本次權益調整與通常情況下的轉增前後公司所有者權益維持不變的情形存在差異。
根據《重整計劃》,本次資本公積金轉增的2,456,833,774股股票共計清償了86.64億元債務併為公司募集了10.5億元現金,摺合每股均價3.95元/股。因此,中銀絨業本次轉增不存在公司所有者權益增加幅度明顯低於股本增加幅度、每股淨資產將下降的情形。
綜上,本財務顧問認為,《重整計劃》規定的資本公積金轉增股本並不存在股本增加而所有者權益未發生變化或者公司所有者權益增加幅度明顯低於股本增加幅度的情形。
因此,本財務顧問認為,中銀絨業本次重整實施資本公積金轉增股本,股票價格可以不進行除權調整。
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