中國鐵物(000927.SZ)2020年度預盈8.8億元-10.6億元
格隆匯 1 月 27日丨中國鐵物(000927.SZ)公佈,預計2020年度歸屬於上市公司股東的淨利潤8.8億元-10.6億元,上年同期盈利10.67億元(重組後);扣除非經常性損益後的淨利潤7.9億元-9.5億元。
報吿期內,公司實施了控股權無償劃轉、重大資產出售、發行股份購買資產暨配套募集資金的重大資產重組項目。
2020年11月13日,公司出售的全部經營性資產和負債,以及購買的中鐵物晟科技發展有限公司100%股權、中國鐵路物資天津有限公司100%股權和北京中鐵物總貿易有限公司100%股權,已交割實施完畢。2020年11月26日,中國第一汽車股份有限公司將持有的公司697,620,651股股份無償劃轉給中鐵物總控股股份有限公司。2020年12月4日,發行股份購買資產的新增3,976,627,415股股份上市完成。2021年1月8日,配套募集資金髮行股份478,552,206股上市完成。
此次重大資產重組完成後,公司的主營業務已經發生變更。公司此次交易構成反向購買,交易發生時公司持有的資產不構成業務。根據《關於非上市公司購買上市公司股權實現間接上市會計處理的覆函》(財會便[2009]17號)、《財政部關於做好執行企業會計準則企業2008年年報工作的通知》(財會函[2008]60號)規定:企業購買上市公司,被購買的上市公司不構成業務的,購買企業應按照權益性交易的原則進行處理。
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