中欣氟材(002915.SZ):2019年度計提商譽減值2.45億至2.6億元 預虧3878萬元-5378萬元
格隆匯1月22日丨中欣氟材(002915.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3878萬元-5378萬元,上年同期盈利3615.67萬元;歸屬於上市公司股東的淨利潤(未計提商譽和無形資產減值準備)5800萬元-6200萬元。
2019年度歸屬於上市公司股東的淨利潤較去年同期下降,其主要原因系:
預告預測期內,公司本部主營業務經營正常,淨利潤同比增加;2019年9月,公司完成對福建高寶礦業有限公司(“高寶礦業”)收購併納入合併報表範圍,高寶礦業2019年度主要產品產量同比增加,但由於宏觀經濟下行、產品市場需求減弱的變化等因素影響,高寶礦業主要產品氫氟酸價格同比出現較大幅度下跌,而原材料螢石粉價格維持高位,導致其業績同比出現大幅下滑;根據高寶礦業實際經營情況及未來市場行業等預期變化,經初步商譽減值測試需計提商譽減值損失2.45億至2.6億元。截止目前,經公司初步核算,各補償義務人需就高寶礦業業績不達標及資產減值事宜進行股份補償,補償股份對應應確認的公允價值變動收益預計金額1.4-1.6億元。因此歸屬於上市公司股東的淨利潤為虧損3878萬元-5378萬元,未計提商譽和無形資產減值準備歸屬於上市公司股東的淨利潤為盈利5800萬元-6200萬元。
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