漢威科技(300007.SZ):2019年預虧1.18億元-1.23億元
格隆匯1月22日丨漢威科技(300007.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1.18億元-1.23億元,上年同期盈利6165.74萬元。
報告期內,公司持續深化高質量發展,在傳感器、物聯網綜合解決方案等領域取得了良好的經營成果,營業收入較上年同期增長約 20%-30%,整體毛利率水平基本保持穩定。但由於智慧環保板塊部分子公司業績不達預期,以及其他部分子公司出現商譽減值跡象,對公司當期業績產生了重大影響,具體情況如下:
近幾年來,公司為打造以傳感器為核心的物聯網產業生態,圍繞發展戰略進行了一系列產業併購整合,陸續收購了嘉園環保有限公司(“嘉園環保”)、瀋陽金建數字城市軟件有限公司(“瀋陽金建”)、河南雪城軟件有限公司(“雪城軟件”)以及河南省百隆建築工程有限公司(“百隆工程”)等企業,完成了較為完整的物聯網產業佈局,實現了從單一傳感器產品向物聯網綜合解決方案提供商的轉型升級。但一系列併購也形成了較大的商譽,截至2019年12月31日,公司商譽賬面價值約為3.47億元。
由於國家宏觀金融調控對地方政府債務的調控力度增強,公司控股子公司嘉園環保近幾年來主動放棄了部分BOT項目的投資,而由於BOT項目過去幾年佔嘉園環保的業績比例相對較大,導致報告期內嘉園環保業績出現下滑。公司基於審慎原則,預計對嘉園環保全額計提商譽減值準備。但同時嘉園環保近年來加強了對EPC項目及運營類輕資產項目的管理及開拓,並於2019年起陸續取得了若干重大項目訂單,因此嘉園環保未來持續經營不存在重大風險。
同時,公司遵循審慎原則,並結合實際經營情況,對瀋陽金建、雪城軟件、百隆工程等控股子公司均計提了商譽減值準備。由此,報告期內,公司預計計提商譽減值準備共計2.55億元。由於涉及的資產組較多,公司將在2019年年度報告中詳細披露減值測試方法、測試過程和原因,敬請投資者關注。
商譽減值實際計提金額將由公司聘請的評估機構與審計機構進行評估和審計後確定。
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