世紀鼎利(300050.SZ):2019年預虧4.75億元-4.8億元
格隆匯1月20日丨世紀鼎利(300050.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約4.75億元-約4.8億元,上年同期盈利5669萬元。報告期內,公司歸屬於上市公司股東的淨利潤業績變動主要原因為:
1、計提商譽減值準備。報告期內,公司立足於通信及物聯網、職業教育的雙主營業務。受市場競爭日益激烈及公司對職業教育的業務戰略調整為以教育運營服務為主的影響,上海智翔信息科技發展有限公司的教育裝備產品的營業收入及利潤均出現較大幅度的下滑,並且預計未來期間經營情況難以得到改善。同時,由於通信行業對招投標的資質要求越來越全面,廣州貝訊通信技術有限公司可參與競標的項目較少,自主承接的業務數量大幅下降。根據《企業會計準則第8號-資產減值》及相關會計政策規定,公司對商譽及重要資產進行了初步減值測試,基於謹慎性考慮,因收購上海智翔信息科技發展有限公司、廣州貝訊通信技術有限公司形成的商譽存在大額減值跡象,預期本期計提商譽減值總額為3億元-4億元。
2、資產減值損失。報告期內,公司按照會計準則要求,對公司應收賬款、存貨、長期待攤費用等資產進行減值測試。基於謹慎性考慮,公司測算資產減值損失約9000萬元-1.1億元。
3、資產處置損失。公司緊跟行業發展趨勢,對部分落後於現行市場技術水平的資產進行報廢、出售處理,資產處置損失約為2000-4000萬元。
4、報告期內,預計非經常性損益對公司當期淨利潤的影響金額約為-400至-200萬元。
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