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西藏水資源(01115.HK)預期年度由盈轉虧不超7.6億元
格隆匯 03-28 00:58

格隆匯3月27日丨西藏水資源(01115.HK)發佈公告,公司預期其截至2019年12月31日止年度將取得淨虧損不超過人民幣7.6億元,而上年同期淨利潤約人民幣3.17億元。該投資的減值損失對該投資的賬面價值的一次性非現金項目,因此對集團的當前和將來的營運和現金流量沒有影響。預期除去該減值損失,集團該年度將取得盈利;並且經營活動現金流入仍為正數,與2018年相比穩定增長。

該投資源於集團先後收購一家聯營公司西藏高原天然水有限公司(高原天然水)合計43.981%的股權。該投資的減值損失是根據管理層和公司進行的初步減值測試的結果而作出的。考慮因素包括多種因素,包括全球經濟增長放緩對中國市場負面影響加上中國水市場的競爭加劇。此外,原本預期2020年業務的顯著增長受新冠肺炎大流行的爆發妨礙,其負面影響對中國的商業環境不利,並且在可預見的將來,可能持續對高原天然水帶來影響。

因此,包括未來不確定的發展趨勢以實現更高的增長,管理層已根據情況的變化審視對該投資的減值測試,因此,按照標準會計準則,該投資的減值損失確認計入2019年度。然而,除去減值,管理層仍然有信心,長遠而言(從策略和財務角度)該投資符合集團的最佳利益。

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