賽摩電氣(300466.SZ)下修業績快報:2019年度淨虧損2.02億元
格隆匯4月22日丨賽摩電氣(300466.SZ)披露2019年度業績預告及業績快報修正公告,修正前,預計歸屬於上市公司股東的淨利潤800.00萬元—1300.00萬元,上年同期虧損2.13億元。修正後,預計歸屬於上市公司股東的淨虧損2.02億元-2.07億元,上年同期虧損2.13億元。
修正前,實現營業總收入5.57億元,利潤總額1833.84萬元;歸屬於上市公司股東的淨利潤1025.99萬元;基本每股收益0.02元。
修正後,實現營業總收入5.01億元,同比增長16.45%;利潤總額-2.05億元;歸屬於上市公司股東的淨虧損2.02億元,上年同期虧損2.13億元;基本每股虧損0.37元。
此次業績預告及業績快報修正後與此前披露的業績情況存在重大差異。主要因為受新型冠狀病毒疫情影響,公司及各中介機構嚴格遵循各地方政府相關防控措施及復工安排,財務核算、審計及評估工作進展及效率受到較大影響。公司根據實際情況及外部環境影響,基於謹慎性原則,判斷2019年度新增大額商譽減值、存貨跌價減值導致業績情況與前期業績預告、業績快報相比存在重大差異,具體情況如下:
1、商譽減值準備計提
根據中國證監會《會計監管風險提示第8號—商譽減值》及《企業會計準則第8號—資產減值》等相關要求,經評估機構、審計機構和公司財務部門的初步測算,預計2019年度對公司前期收購子公司時所形成的商譽計提商譽減值準備2.17億元。
2、存貨跌價減值損失
依照《企業會計準則第1號—存貨》、《企業會計準則第15號—建造合同》及公司會計政策的相關規定,公司對2019年末各類存貨的餘額進行了重新判斷,本着謹慎性原則,公司對存在減值跡象的存貨計提了約1905萬元減值準備。
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