開元教育(300338.SZ)2020年度預虧6.6億-7.6億元
格隆匯 1 月 29日丨開元教育(300338.SZ)公佈,預計2020年度歸屬於上市公司股東的淨虧損6.6億元-7.6億元,上年同期虧損63497.7萬元;扣除非經常性損益後的淨虧損6.667億元-7.667億元。業績變動原因如下:
1、新冠疫情對教育板塊業績影響
公司主要從事職業技能培訓、職業資格考證培訓與學歷輔導服務,以線下職業技能培訓業務為主。2020年公司繼續深化推動線上線下深度融合戰略,大力發展在線教育,在線教育業務在2020年度實現快速發展,公司整體招生報名人次同比增長率約為72%。儘管在線教育報名人次快速增長,但其客單價較低,公司整體訂單成交額同比下降約30%。
同時,受疫情影響導致公司排課與交付進度延緩,造成年末教育業務學員預收款餘額同比明顯增加,2020年度整體營業收入大幅減少。雖然公司採取各項措施降低營運成本,但由於固定營運成本費用佔比較大,下降幅度有限,導致2020年度經營業績出現大額虧損。
2、商譽出現減值跡象並計提相關減值準備
綜合疫情持續影響、職業教育市場競爭進一步加劇和公司職業教育板塊實際經營情況等因素,公司判斷收購的教育板塊各子公司存在商譽減值準備的跡象。根據《企業會計準則第8號-資產減值》及相關會計政策規定,公司將在2020年度報吿中對商譽進行減值測試。現經公司財務部門及評估機構的初步測算,預計減值準備金額為4億元左右,最終減值準備計提的金額將由公司聘請的具備證券期貨從業資格的評估機構及審計機構進行評估和審計後確定。敬請廣大投資者謹慎決策,注意投資風險。
3、報吿期內,歸屬於上市公司股東的非經常性損益對淨利潤的影響金額約670萬元,主要系政府補助。
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