海南瑞澤(002596.SZ)2019年度預虧2.8億元-3.8億元
格隆匯1月16日丨海南瑞澤(002596.SZ)公佈，預計2019年度歸屬於上市公司股東的淨虧損2.8億元-3.8億元，上年同期盈利1.22億元。
公司期末對收購形成的商譽進行減值測試，發現公司收購江西綠潤投資發展有限公司(“江西綠潤”)、江門市綠順環境管理有限公司(“江門綠順”)、廣東綠潤環境科技有限公司(“廣東綠潤”)形成的商譽存在減值，預計本期計提的商譽減值準備金額為2.8億元至3.2億元。因截至目前相關商譽減值測試工作尚在進行中，上述預計的2019年度經營業績包含的商譽減值影響額為初步測算結果，敬請廣大投資者謹慎決策，注意投資風險。
公司目前的主要業務板塊有商品混凝土、園林綠化、市政環衞以及水泥業務板塊，公司2019年度業績變動的主要原因分析如下：
1、商品混凝土板塊：2019年度公司商品混凝土銷量預計減少30%左右，營業收入預計下降25%左右。由於海南省房產銷售持續實施全域限購政策，海南省總體房地產開工項目及施工面積減少，導致對商品混凝土的需求減少，同時，由於環保的壓力，商品混凝土生產所需的水泥、砂、石等成本上升，導致商品混凝土毛利率下滑，利潤下降。
2、園林綠化板塊：受金融環境和行業政策變化及海南省內宏觀經濟調控、房地產銷售限購等因素影響，報告期內公司及時調整園林綠化板塊的業務經營方向及項目施工節奏。受此影響，報告期內，公司園林綠化業務營業收入預計下降67%左右，同時，由於市政項目結算週期長，導致應收賬款賬齡增加，信用減值損失計提增加，因此與2018年度相比虧損增加。
3、商譽減值情況：廣東綠潤2019年度經營業績不及預期，未能實現承諾的業績目標。公司2018年度因併購廣東綠潤、江西綠潤、江門綠順形成商譽12.65億元，累計已計提減值準備0元。根據《企業會計準則第8號—資產減值》、中國證監會《會計監管風險提示第8號—商譽減值》等相關規定的要求，經過分析測試，公司判斷因收購廣東綠潤、江西綠潤、江門綠順形成的商譽存在減值跡象，需要計提相應的商譽減值準備，擬計提金額約為人民幣2.8億元至3.2億元。目前商譽減值測試的評估工作正在進行，公司本期計提的商譽減值金額以最終的審計、評估結果為準。
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