潤和軟件(300339.SZ)：2019年預虧17.51億元-17.56億元
格隆匯1月22日丨潤和軟件(300339.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17.51億元—17.56億元；上年同期盈利約3.14億元。報告期，預計歸屬於上市公司股東淨利潤出現公司上市以來首次虧損，主要原因如下：
1、部分併購子公司經營業績下滑並導致計提大額商譽減值
公司自2014年佈局金融科技業務，先後併購了北京聯創智融信息技術有限公司(“聯創智融”)、上海菲耐得信息科技有限公司(“菲耐得”)等全資子公司，上述併購子公司在業績考核期內均完成了業績考核指標，給公司帶來了較大的利潤貢獻，但由於併購子公司均為輕資產的金融科技公司，在併購資產時形成了較大的商譽。報告期，聯創智融出現部分業務骨幹人員流失，在經營過程中新客户開拓不達預期，並對歷史客户基於回款信用主動收縮了部分業務，導致收入規模大幅下降，淨利潤大幅下滑；菲耐得因業務規模出現下降，導致淨利潤下滑。公司結合上述子公司經營情況的變化，並根據《企業會計準則第8號-資產減值》及相關會計政策規定，基於謹慎性原則，經公司財務部門及評估機構的初步測算，2019年度預計對聯創智融、菲耐得兩家公司計提商譽減值準備金額合計約為16.6億元，最終商譽減值準備計提的金額將由公司聘請的具備證券期貨從業資格的評估機構及審計機構進行評估和審計後確定。
2、計提應收賬款資產減值損失
報告期內，聯創智融的應收賬款回收未達預期，公司對應收賬款對應的客户進行綜合分析，發現部分應收賬款存在一定回收風險，公司對該部分客户應收賬款進行單項計提壞賬準備，因此增加的資產減值損失約為1億元，最終計提應收款項壞賬準備金額以審計報告為準。
3、非經常性損益的影響情況
2019年度公司非經常性損益對淨利潤的影響金額預計約為2500.00萬元，主要為計入當期損益的政府補助、轉讓子公司股權產生的收益及閒置募集資金理財收益。
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