華昌達(300278.SZ):2020年度預虧3.98億元–5.9億元
格隆匯 1 月 30日丨華昌達(300278.SZ)披露2020年年度業績預吿,預計2020年年度歸屬於上市公司股東的淨虧損3.98億元–5.9億元,上年同期虧損15.37億元;扣除非經常性損益後的淨虧損4.48億元-6.4億元,上年同期虧損10.37億元。業績變動原因如下:
1、報吿期內,由於國內外新冠疫情影響,公司及下屬子公司經營業績不及預期,營業收入較上年同期同比下降。
2、報吿期內,根據相關法律法規及會計政策的要求,並基於謹慎性的原則,公司對主要資產的價值進行評估,並根據評估結果進行資產減值準備的計提,預計對淨利潤造成的影響約為3000萬元至1億元。
3、報吿期內,由於經營業績下滑,公司按照相關規定對商譽繼續進行減值測試,預計本年度將計提商譽減值1.5億元至2.5億元。公司已聘請有資質的獨立第三方評估公司對公司商譽進行專項評估,最終的商譽減值金額以評估結果為準。
4、報吿期內,由於公司下半年有息負債規模上升,財務費用同比增加。
5、預計報吿期內公司非經常性損益對淨利潤的影響金額約為4500萬元至5000萬元,主要為研發項目收到的政府補助攤銷。
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