北緯科技(002148.SZ)：下修2019年度業績預告 全年預虧2200-3200萬元
格隆匯12月27日丨北緯科技(002148.SZ)披露2019年度業績預計修正公告。修正前，公司預計2019年1-12月歸屬於上市公司股東的淨利潤為200萬元-300萬元，同比下降95.20%-92.81%。業績變動原因主要為：海外引進遊戲《決戰高爾夫》市場表現低於預期，相關特許權使用費及市場推廣等運營成本較高；物聯網業務行業用户分散，仍處在佈局階段，未形成規模收入。
修正後，公司預計2019年1-12月歸屬於上市公司股東的淨利潤為虧損2200萬元至虧損3200萬元，而上年同期為盈利4170.83萬元。業績修正原因為：
1、公司對2019年度合併報表範圍內的應收賬款、其他應收款、長期股權投資、固定資產、無形資產等資產進行核查，根據《企業會計準則第8號—資產減值》以及公司《計提資產減值準備和損失處理管理辦法》對各項資產的減值情況進行評估和分析，認為部分資產存在減值跡象。根據參股公司經營情況及行業發展狀況，公司認為涉及天宇經緯(北京)科技有限公司等參股公司的長期股權投資及其他應收款存在資產減值風險。公司本着審慎性原則，擬對上述事項計提減值準備，減值金額需經會計師事務所審計後確定。
2、公司全資子公司北緯南京於2017年通過高新技術企業認定，有效期為2017-2019年度。北緯南京2019年度實現的高新技術產品(服務)收入預計低於企業同期總收入的60%，根據《高新技術企業認定管理辦法》(國科發火〔2016〕32號)相關規定，將無法在2020年通過高新技術企業資格複審，則其2019年度以及未來年度適用企業所得税率將由15%調整至25%。根據相關税收政策及《企業會計準則第18號—所得税》規定，公司擬對北緯南京以前年度採用固定資產加速折舊法累計確認的遞延所得税負債以及本年度確認的所得税費用予以調整，調整金額需經會計師事務所審計後確定。
Follow us
Find us on
Facebook,
Twitter ,
Instagram, and
YouTube or frequent updates on all things investing.Have a financial topic you would like to discuss? Head over to the
uSMART Community to share your thoughts and insights about the market! Click the picture below to download and explore uSMART app！
Disclaimers
uSmart Securities Limited (“uSmart”) is based on its internal research and public third party information in preparation of this article. Although uSmart uses its best endeavours to ensure the content of this article is accurate, uSmart does not guarantee the accuracy, timeliness or completeness of the information of this article and is not responsible for any views/opinions/comments in this article. Opinions, forecasts and estimations reflect uSmart’s assessment as of the date of this article and are subject to change. uSmart has no obligation to notify you or anyone of any such changes. You must make independent analysis and judgment on any matters involved in this article. uSmart and any directors, officers, employees or agents of uSmart will not be liable for any loss or damage suffered by any person in reliance on any representation or omission in the content of this article. The content of the article is for reference only and does not constitute any offer, solicitation, recommendation, opinion or guarantee of any securities, virtual assets, financial products or instruments. Regulatory authorities may restrict the trading of virtual asset-related ETFs to only investors who meet specified requirements. Any calculations or images in the article are for illustrative purposes only.
Investment involves risks and the value and income from securities may rise or fall. Past performance is not indicative of future performance. Please carefully consider your personal risk tolerance, and consult independent professional advice if necessary.
