新研股份(300159.SZ):2019年預虧18.13億元-18.18億元
格隆匯1月23日丨新研股份(300159.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18.13億元—18.18億元,上年同期盈利約2.97億元。
2019年,受宏觀經濟下行環境和融資環境變化等因素影響,公司財務費用大幅增加,公司生產組織受到影響,部分技改項目未能如期完成,給公司業績造成了較大不利影響。
經對2019年度相關經營情況初步評估後,基於審慎原則,並經與審計機構和評估機構初步溝通測算,對相關資產進行了會計處理,具體情況如下:
1、根據中國證監會《會計監管風險提示第8號-商譽減值》相關要求,公司基於謹慎性原則,委託專業評估機構對前期收購四川明日宇航工業有限責任公司(“明日宇航”)資產組進行了預評估,經初步判斷,明日宇航資產組的可回收金額低於其賬面價值,2019年度預計計提商譽減值準備約15.30億元,實際金額需依據評估機構正式出具的資產減值測試評估報告及會計師事務所審計後數據進行確定。
2、公司自2019年1月1日起執行財政部修訂後的《企業會計準則第22號-金融工具確認和計量》、《企業會計準則第23號-金融資產轉移》、《企業會計準則第24號-套期保值》、《企業會計準則第37號-金融工具列報》等會計準則,基於謹慎性原則,2019年度預計應收款項計提壞賬準備約2.87億元。
3、預計2019年度非經常性損益對公司淨利潤的影響金額約4680萬元。綜合上述原因,預計公司2019年度歸屬於上市公司股東的淨利潤為虧損18.13億元-18.18億元。
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