來伊份(603777.SH)稱：不存在營業收入虛增事項、不存在採購數據異常情況
格隆匯12月19日丨來伊份(603777.SH)公佈，近日，公司關注到有媒體在網絡上發佈題為《來伊份昔日“光環”褪去主業日漸凋敝財務數據存疑》的文章，對公司近期公告以及年報中部分數據進行了解讀。公司關注到上述報道後進行了認真核實，相關媒體報道中的內容存在理解錯誤，與事實不符。為了避免對投資者構成誤導，現予以澄清説明。
現對該媒體報道提出的有關質疑，具體説明如下：
(一)關於“營業收入存疑”的説明
文章質疑公司營業收入與經營活動現金流量表不匹配，公司數千萬的營業收入沒有相關債權的支持，存在虛增的嫌疑。
説明情況：應收賬款、預收賬款等變化，均會影響營業收入與現金流勾稽關系。此外，主要由於以下因素影響：1.公司營業收入包括了其他業務收入之租賃收入。租賃收入相關現金流在“收到其他與經營活動有關的現金”體現，不在“銷售商品、提供勞務收到的現金”體現。2.公司在各類平台銷售、門店第三方收款(例如：天貓、京東、銀行卡、微信、支付寶)過程中，按照淨額結算產生相關賬扣費用，不會在“銷售商品、提供勞務收到的現金”體現。
經核，公司營業收入與經營活動現金流量表匹配，不存在營業收入虛增事項。
(二)關於“不合理的採購”的説明
文章質疑營業成本與“購買商品、接受勞務支付的現金”金額不匹配。採購數據存在異常。
説明情況：預付賬款、應付賬款、存貨餘額等變化，均會影響營業成本與現金流勾稽關係。此外，主要由於以下因素影響：1.公司作為休閒食品全渠道運營商，在日常經營過程中會產生包裝輔料、促銷品、試嘗品等物料消耗，上述物料消耗未在營業成本中體現，主要在銷售費用中核算，相關現金流在“購買商品、接受勞務支付的現金”體現。2.公司其他業務成本之租賃成本不會產生現金流量。
經核，公司營業成本與“購買商品、接受勞務支付的現金”金額匹配。不存在採購數據異常情況。
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