啟迪設計(300500.SZ):2020年度淨利預降72.27%-81.12%
格隆匯 1 月 29日丨啟迪設計(300500.SZ)披露2020年度業績預吿,預計2020年度歸屬於上市公司股東的淨利潤3200萬元至4700萬元,同比下降72.27%-81.12%;扣除非經常性損益後的淨利潤1950萬元至3450萬元,同比下降70.54%-83.35%。
2020年度歸屬於上市公司股東的淨利潤與上年同期相比下降81.12%至72.27%,主要原因如下:
(一)計提商譽減值準備
報吿期內,根據財政部《企業會計準則》,以及中國證監會發布的《會計監管風險提示第8號——商譽減值》文件要求,公司對收購深圳嘉力達節能科技有限公司(“嘉力達”)及深圳畢路德建築顧問有限公司(“畢路德”)股權所形成的商譽進行了初步減值測試後,擬計提商譽減值準備1.35億元。其中,擬計提嘉力達資產組商譽減值準備9500萬元,擬計提畢路德資產組商譽減值準備4000萬元。
此次計提商譽減值準備後,公司歷年資產併購時所形成的商譽餘額為2.66億元。公司商譽減值準備實際計提金額,需根據評估機構的評估報吿及會計師事務所審計數據確定。
(二)子公司經營業績下滑
報吿期內,全資子公司嘉力達及控股子公司畢路德受疫情影響,導致部分工程項目進度滯後,無法按預期確認收入,部分客户未按期回款,信用減值損失增加,以上原因導致子公司淨利潤較上年同期大幅減少,對公司整體業績產生較大負面影響。
(三)非經常性損益影響
經公司初步測算,2020年度非經常性損益對歸屬於母公司淨利潤的影響金額約為1250萬元。上年同期非經常性損益對淨利潤的影響金額為5871萬元,主要原因系參股公司蘇州銀行股份有限公司在深圳證券交易所正式掛牌上市,公司對其按公允價值計量,公允價值變動計入當期損益,影響金額為4980萬元。
Follow us
Find us on
Facebook,
Twitter ,
Instagram, and
YouTube or frequent updates on all things investing.Have a financial topic you would like to discuss? Head over to the
uSMART Community to share your thoughts and insights about the market! Click the picture below to download and explore uSMART app!

Disclaimers
uSmart Securities Limited (“uSmart”) is based on its internal research and public third party information in preparation of this article. Although uSmart uses its best endeavours to ensure the content of this article is accurate, uSmart does not guarantee the accuracy, timeliness or completeness of the information of this article and is not responsible for any views/opinions/comments in this article. Opinions, forecasts and estimations reflect uSmart’s assessment as of the date of this article and are subject to change. uSmart has no obligation to notify you or anyone of any such changes. You must make independent analysis and judgment on any matters involved in this article. uSmart and any directors, officers, employees or agents of uSmart will not be liable for any loss or damage suffered by any person in reliance on any representation or omission in the content of this article. The content of the article is for reference only and does not constitute any offer, solicitation, recommendation, opinion or guarantee of any securities, virtual assets, financial products or instruments. Regulatory authorities may restrict the trading of virtual asset-related ETFs to only investors who meet specified requirements. Any calculations or images in the article are for illustrative purposes only.
Investment involves risks and the value and income from securities may rise or fall. Past performance is not indicative of future performance. Please carefully consider your personal risk tolerance, and consult independent professional advice if necessary.