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清水源(300437.SZ):2019年度計提商譽減值2500萬元-5000萬元 淨利預降30%-50%
格隆匯 01-22 20:38

格隆匯1月22日丨清水源(300437.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約1.24億元-約1.73億元,同比下降30%-50%。業績變動的主要原因為:

(1)結合公司及各子公司實際經營情況、戰略規劃及行業市場變化等影響,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年度報告中對商譽進行系統性減值測試。鑑於公司全資子公司同生環境2019年度實現淨利潤同比下降,根據目前的市場形勢,公司謹慎判斷因2016年收購同生環境形成的商譽存在減值跡象。基於公司財務部門與中介機構初步測算,預計本期計提的商譽減值總額為2500萬元至5000萬元。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)公司水處理劑產品的衍生產品因市場行情原因,價格較上年同期有所下降,導致公司主營業務收入下降,導致公司本報告期歸屬於上市公司股東的淨利潤較上年同期有所下降。

報告期內,預計非經常性損益對淨利潤的影響金額約為323.39萬元,主要形成原因為:政府補助。去年同期為356.63萬元。

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