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启迪设计(300500.SZ):2020年度净利预降72.27%-81.12%
格隆汇 01-29 16:07

格隆汇 1 月 29日丨启迪设计(300500.SZ)披露2020年度业绩预告,预计2020年度归属于上市公司股东的净利润3200万元至4700万元,同比下降72.27%-81.12%;扣除非经常性损益后的净利润1950万元至3450万元,同比下降70.54%-83.35%。

2020年度归属于上市公司股东的净利润与上年同期相比下降81.12%至72.27%,主要原因如下:

(一)计提商誉减值准备

报告期内,根据财政部《企业会计准则》,以及中国证监会发布的《会计监管风险提示第8号——商誉减值》文件要求,公司对收购深圳嘉力达节能科技有限公司(“嘉力达”)及深圳毕路德建筑顾问有限公司(“毕路德”)股权所形成的商誉进行了初步减值测试后,拟计提商誉减值准备1.35亿元。其中,拟计提嘉力达资产组商誉减值准备9500万元,拟计提毕路德资产组商誉减值准备4000万元。

此次计提商誉减值准备后,公司历年资产并购时所形成的商誉余额为2.66亿元。公司商誉减值准备实际计提金额,需根据评估机构的评估报告及会计师事务所审计数据确定。

(二)子公司经营业绩下滑

报告期内,全资子公司嘉力达及控股子公司毕路德受疫情影响,导致部分工程项目进度滞后,无法按预期确认收入,部分客户未按期回款,信用减值损失增加,以上原因导致子公司净利润较上年同期大幅减少,对公司整体业绩产生较大负面影响。

(三)非经常性损益影响

经公司初步测算,2020年度非经常性损益对归属于母公司净利润的影响金额约为1250万元。上年同期非经常性损益对净利润的影响金额为5871万元,主要原因系参股公司苏州银行股份有限公司在深圳证券交易所正式挂牌上市,公司对其按公允价值计量,公允价值变动计入当期损益,影响金额为4980万元。

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