興利(00396.HK)料須為家具產品主要客戶之一Pier 1應收賬款作全數撥備
興利(00396.HK)公布,已接到 Pier 1 Imports通知,為推動Pier 1的出售,該公司已與其主要的定期貸款機構簽訂了計劃支援協定,以便建立有序的出售過程,並為了執行計劃支援協定,Pier 1及其子公司已在在美國弗吉尼亞州東區破產法院自願展開第11章程程序。
Pier 1是一家家居用品零售商,是集團軟體家具產品的主要客戶之一,分別佔集團截至2018年12月31日和2019年12月31日年度合併收入的26.3%和21%。
集團對Pier 1貿易應收賬款總額約為127.6萬美元,預期集團需為該貿易應收款作出全數撥備,其中94.5萬美元為去年,33.1萬為今年。
公司指,上述事件對公司與Pier 1之業務,以及集團收入之影響目前仍未能確定。按會計準則的規定,商譽減值檢討須每年進行一次;如出現觸發減值的事件,則需更頻密檢討。當現金產生單位的可收回金額低於其賬面值,便會出現減值。董事會目前正在與其審計師討論軟體家具業務的商譽部分的減值事宜,有關之商譽乃集團於2011年收購軟體家具業務時產生,截至2019年6月30日,帳面值約4,927.3萬元。
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