三連板的繼峯股份(603997.SH):股價近期漲幅較大 與同行業出現較大偏離
格隆匯4月1日丨連續3個漲停的繼峯股份(603997.SH)發佈股票交易風險提示公告,由於近期公司股票價格漲幅較大,公司現對有關事項和風險説明如下,敬請投資者理性投資,注意投資風險。
(一)公司股價近期漲幅較大,與同行業出現較大偏離。
近期,公司股票價格於2020年3月30日、3月31日、4月1日連續三個交易日內日收盤價格漲停,股價剔除大盤和板塊整體因素後的實際波動幅度較大,敬請廣大投資者注意二級市場交易風險,理性決策,審慎投資。
(二)公司2019年毛利率同比下降3.72%
2020年3月31日,公司披露了《2019年年度報告》,公司2019年毛利率為15.53%,同比減少3.72個百分點,主要原因如下:
2019年4月,公司披露了《發行可轉換公司債券、股份及支付現金購買資產並募集配套資金暨關聯交易報告書(草案)》,擬以發行可轉換債券、股份及支付現金相結合的方式,購買繼燁投資100%股權,並通過繼燁投資間接持有Grammer 84.23%股權。2019年10月,公司完成繼燁投資股權過户及相關工商變更登記手續,Grammer納入公司並表範圍。
根據中國會計準則的有關規定,對於同一控制下的企業合併,在合併當期編制合併財務報表時,應當對期初報表進行追溯調整。因此公司2018年追溯調整了Grammer 2018年10-12月金額,2019年追溯調整了Grammer 2019年全年金額,導致毛利率較去年整體有所下滑。
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