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國聯水產(300094.SZ):發生超上年末淨資產10%的重大損失
格隆匯 06-11 16:42

格隆匯6月11日丨國聯水產(300094.SZ)公佈,受新型冠狀病毒肺炎疫情的影響,結合公司實際經營情況等因素,公司依據《企業會計準則第1號—存貨》、《企業會計準則第6號—無形資產》、《企業會計準則第8號—資產減值》及公司會計政策等相關規定,公司及下屬公司對2019年末各類存貨、應收賬款、其他應收款、固定資產、在建工程、無形資產等資產進行了全面清查,對各類存貨的可變現淨值、應收款項及其他應收款回收的可能性、固定資產、在建工程及無形資產的可變現性進行了充分的評估和分析,認為上述資產中部分資產存在一定的減值跡象。本着謹慎性原則,公司需對可能發生資產減值損失的相關資產進行計提減值準備。公司此次計提資產減值準備合計約6.0億元。

1、存貨跌價損失

受全球疫情影響導致公司存貨可變現淨值下降,造成存貨減值損失約5.74億元。

2、商譽減值損失

基於全資子公司Sunnyvale Seafood Corporation歷史及當下的經營業績以及對未來經營預期的判斷進行客觀分析,經銀信資產評估有限公司出具評估報告評估確認,Sunnyvale Seafood Corporation包含分攤的商譽的資產組組合的可收回金額低於其賬面價值,計提相應商譽減值準備為約1993.01萬元。

3、壞賬損失

2019年,公司根據相關會計政策計提壞賬損失5,945,412.69元。

上述計提事項主要影響了公司2019年度數據。公司2019年度計提各項資產減值準備合計為約6.0億元,將減少公司2019年度利潤總額約6.0億元。此次計提資產減值準備不影響公司現金流。

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