姚記科技(002605.SZ)上修業績預告:一季度淨利潤預增1118.72%-1198.72%
格隆匯4月7日丨姚記科技(002605.SZ)發佈2020年第一季度業績預告修正公告,之前披露,預計2020年第一季度歸屬於上市公司股東的淨利潤1.32億元-1.74億元,同比增長150%-230%。
修正後,預計2020年第一季度歸屬於上市公司股東的淨利潤6.42億元-6.84億元,同比增長1118.72%-1198.72%。業績修正原因如下:
2020年4月7日,公司召開第四屆董事會第四十五次會議,審議並通過了《關於變更會計核算方法的議案》,公司持有上海細胞治療集團有限公司(“細胞公司”)14.2119%的股權,因不再擁有細胞公司董事會席位,且持股比例低於20%,公司對細胞公司失去了重大影響。根據《企業會計準則第2號——長期股權投資》,投資方喪失了對被投資單位的共同控制或重大影響的,處置後的剩餘股權應當改按《企業會計準則第22號——金融工具確認和計量》的有關規定進行會計處理。具體內容見公司同日披露的《關於變更會計核算方法的公告》。會計核算方法變更時(2020年3月31日),細胞公司股權公允價值與該時點長期股權投資賬面價值之間的差額計入當期損益,原採用權益法核算的相關其它綜合收益、資本公積全部轉入當期損益。因該項權益工具投資確認和計量的核算方式變化,相應增加公司投資收益約人民幣5.10億元,該金額全部為非經常性損益。
除該項權益工具投資確認和計量的核算方式變化影響2020年第一季度業績外,公司2020年第一季度其他業績經營數據無變化。
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