木林森(002745.SZ)業績快報:2020年度淨利降36.35%至3.13億元
格隆匯1月28日丨木林森(002745.SZ)披露2020年度業績快報,公司2020年度實現營業收入166.69億元,比上年同期減少12.14%;實現營業利潤9.07億元,比上年同期增加10.28%;實現利潤總額8.08億元,比上年同期減少3.32%;實現歸屬於上市公司股東的淨利潤3.13億元,比上年同期減少36.35%;實現基本每股收益0.23元。主要原因有:
(1)報吿期內受新冠疫情影響,公司下游部分客户出現無法支付本公司貨款的情況,公司管理層根據部分客户的實際情況判斷其持續經營能力存在較大風險,預計存在無法回收風險。根據《企業會計準則》及公司會計政策的相關規定,基於謹慎性原則,為真實準確地反映公司的財務、資產和經營狀況,對公司截至2020年12月31日的各類資產進行了全面清查,對各項資產減值的可能性進行了充分的評估和分析,判斷應收賬款、存貨等存在可能發生減值的跡象,公司初步確定需計提的資產減值準備為4.45億元。
(2)公司集團內各子公司根據業務線條進行重組優化,集團部分子公司因為業務架構的調整,未來期間業務減少導致盈利能力發生重大變化,預計未來期間沒有足夠的盈利確保暫時性差異抵扣,根據《企業會計準則》及公司會計政策的相關規定,基於謹慎性原則,相關子公司暫時性差異根據調整後的集團業務架構重新測算未來期間盈利情況,根據測算情況調整遞延所得税資產,導致報吿期遞延所得税減少0.65億。
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