派生科技(300176.SZ):2019年預虧4.38億元-4.43億元
格隆匯1月22日丨派生科技(300176.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4.38億元-4.43億元;上年同期盈利約3.7億元。報告期內,公司經營發生虧損,主要原因如下:
1、公司全資子公司廣東遠見精密五金有限公司(“遠見精密”)的客户小黃狗環保科技有限公司(“小黃狗環保科技”)目前正處於破產重整階段,截止本報告期末,遠見精密對小黃狗環保科技享有的應收賬款約為3.54億元(未經審計)。根據企業會計準則及公司會計制度,應當對該應收賬款及業務相關存貨計提減值準備,同時結合小黃狗環保科技的《重整計劃草案》,公司財務部門根據審慎原則,初步按照30%的清償比例進行估算,與存貨減值合併計提約2.90億元;
2、公司於2018年併購遠見精密,併購過程中形成約1.09億元商譽。公司結合遠見精密的實際經營情況及行業市場變化等影響,本着謹慎性原則,公司判斷併購遠見精密形成的商譽存在大額計提商譽減值跡象,預計本期將對前述商譽進行全額減值。根據《企業會計準則第8號-資產減值》及相關會計政策規定,公司將在2019年度報告中對前述商譽進行減值測試,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;
3、報告期內,公司主營業務受中國汽車市場整體產銷下行以及中美貿易戰的影響,導致公司主營業務收入下滑、鋁合金精密壓鑄業務部分產品出口關税增加;
4、公司投資的深圳順成財富投資管理有限公司及迅輝財富管理有限公司目前已處於人員解散、業務中止的非正常經營狀態,根據企業會計準則及公司會計制度,對以上兩家公司的投資額(合計2000萬元)全額計提減值損失。
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