正業科技(300410.SZ):2019年預虧7.5億元-8億元
格隆匯1月16日丨正業科技(300410.SZ)披露2019年度業績預告,公司預計2019年1-12月歸屬於上市公司股東的淨虧損7.5億元-8億元,上年同期盈利1692.03萬元。業績變動原因如下:
1、2019年度,國際貿易形勢複雜,國內經濟下行壓力加大,設備製造業市場需求低迷,公司下游客户的設備投資滯緩、訂單延期交付,以及市場競爭激烈,公司部分業務營收未達預期,毛利率同比下降;且本報告期公司財務費用、人工成本、股權激勵攤銷等費用增加,導致公司整體利潤率下滑。
2、公司自2015年下半年開始,圍繞打造智能製造龍頭企業進行了一系列產業併購,通過併購在智能製造領域形成了一定的規模和技術優勢,但收購也形成了鉅額商譽。因LED、焊接等行業領域的市場競爭加劇、行業部分客户經營困難等多重因素影響,公司部分併購企業的營業收入和利潤未達預期。
3、根據公司被投資單位或形成商譽資產的實際經營情況及其宏觀環境、行業政策、競爭格局等綜合影響因素,公司判斷因收購資產產生的有關商譽存在減值跡象。根據《企業會計準則第8號-資產減值》及相關會計政策規定,公司對2019年度合併報表範圍內的商譽、應收賬款、存貨等資產進行初步減值測試,公司判斷上述資產存在減值跡象,按照審慎原則,公司預計計提減值準備金額約為:商譽減值預計5.8-6億元,應收款項減值準備預計5000-7000萬元,存貨跌價準備預計7000-8000萬元。因截至目前相關資產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資產減值影響額為初步測算結果,實際金額需依據評估機構出具的資產減值測試評估報告及會計師事務所審計後數據進行確定,敬請廣大投資者謹慎決策,注意投資風險。
4、公司2019年非經常性損益對公司當期淨利潤的影響金額約為850萬元。
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