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開元教育(300338.SZ)業績快報:2020年度淨虧損7.1億元
格隆匯 02-24 18:58

格隆匯 2 月 24日丨開元教育(300338.SZ)披露2020年度業績快報,報吿期內,公司實現營業收入8.92億元,同比下降40.13%;營業利潤為-7.7億元;實現利潤總額-7.78億元,較上年同期下降26.12%;歸屬於上市公司股東的淨虧損7.1億元,上年同期虧損6.35億元;基本每股虧損2.07元。

影響報吿期經營業績增減變動的主要原因有:

1、報吿期內,營業利潤為-77,006.86萬元,較上年同期下降34.37%,主要系職業教育板塊經營業績虧損以及教育板塊計提大額商譽減值所致。

(1)公司在2020年繼續深化推動線上線下深度融合戰略,大力發展在線教育,公司在線教育業務在2020年度實現快速發展,使得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%。此外,受2020年疫情推遲線下開課影響,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年度整體營業收入同比大幅減少。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)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。公司將在年報中詳細披露減值測試方法、測試過程和原因,敬請投資者關注。

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