普邦股份(002663.SZ):2019年業績由盈轉虧 預虧8.6億元-12.2億元
格隆匯1月22日丨普邦股份(002663.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利潤為虧損8.6億元-12.2億元,而上年同期為盈利4277.22萬元。業績變動原因説明:
1、商譽減值情況:截至2018年12月31日,公司因收購深藍環保、博睿賽思形成商譽合計10.51億元,累計已計提減值準備0.44億元。報告期內,受市場環境變化和行業競爭日趨激烈的影響,公司的環保業務和移動營銷業務有所調整,承接業務減少,導致深藍環保、博睿賽思2019年度經營業績不及預期。依據謹慎性原則,公司根據《企業會計準則第8號—資產減值》、中國證監會《會計監管風險提示第8號—商譽減值》等相關規定的要求,經過分析測試,判斷因收購深藍環保、博睿賽思形成的商譽存在減值跡象,需要計提相應的商譽減值準備,擬計提金額約為7億元-10億元。目前商譽減值測試的評估工作正在進行,公司本期計提的商譽減值金額以最終的審計、評估結果為準。
2、由於公司各項主要經營業務的結算週期較長,相應的應收賬款賬齡較長,依據謹慎性原則,經初步分析測試和評估,公司2019年度擬計提信用減值損失,導致公司的利潤下降。
3、報告期內,受宏觀經濟環境、房地產行業政策、市場競爭及發展形勢等因素影響,公司園林景觀類業務有所收縮。依據謹慎性原則,經初步測算,公司2019年度的園林景觀收入較上年同期下降。
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