麥克奧迪(300341.SZ)業績快報：2020年淨利降6.44%至1.39億元
格隆匯 2 月 26日丨麥克奧迪(300341.SZ)披露2020年度業績快報，報吿期內，合併後實現營業總收入11.87億元，同比增長6.17%，實現營業利潤1.87億元，同比增長0.02%；實現利潤總額1.9億元，同比增長0.90%；實現歸屬於上市公司股東的淨利潤1.39億元，同比下降6.44%；公司基本每股收益為0.2720元。
影響淨利潤的主要原因：
1、根據《企業會計準則第8號-資產減值》及相關會計政策規定，對商譽及重要資產進行了減值測試，經初步測算：
(1)北京麥克奧迪能源技術有限公司主要負責能源業務的系統開發和技術支持。由於能源板塊是一個新興的市場形態，隨着2015年電力改革的推進，即配網端的放開提供這樣一個市場機會，即無論是業務模式還是市場推廣均需要開拓和創新。伴隨新冠疫情對經濟造成的不良影響，整體業務和目前在手訂單情況低於預期，商譽存在減值跡象。基於謹慎性原則，公司根據對上述公司的初步減值測試結果計提商譽減值準備。報吿期計提商譽減值準備金額預計為1,947.86萬元。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。
(2)麥克奧迪(廈門)機電科技有限公司模具工為其最初核心業務，公司收購完成後，預期在模具業務上進一步發展同時拓展金屬加工業務，將其發展為公司電氣板塊的輔助配套企業。隨着這幾年公司APG業務的拓展，公司擬讓其在保有模具開發和金屬嵌件加工的配套功能外，業務重心將逐步轉移到APG業務的加工和生產上。使得其在主營業務發展方向做了相應調整，原模具業務相關資產存在減值跡象。基於謹慎性原則，公司根據對上述公司的初步減值測試結果計提商譽減值準備。報吿期計提商譽減值準備金額預計為622.61萬元。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。
(3)北京麥克奧迪能源技術有限公司因2020年業績承諾未能按期完成,根據對賭協議：預計可收回的業績補償款剔除所得税費用後將增加歸母淨利潤813.75萬元；預計衝回無需支付的對價款剔除所得税費用後將增加歸母淨利潤785.67萬元。最終金額將由公司聘請的具備證券期貨從業資格的審計機構審計確定數為準。
(4)按企業會計準則及相關會計政策規定：第(1)項計提的商譽減值準備總額2570.47萬元計入經常性損失，而第(2)項預計可收回的業績補償款及衝回無需支付的對價款所增加的利潤計入非經常性收益；如剔除第(1)、(2)兩項的影響，報吿期公司實現的歸屬於上市公司股東的淨利潤為1.48億元比上年同期增長0.11%，扣非後歸屬於上市公司股東的淨利潤1.34億元比上年同期下降4.31%。
2、受新型冠狀病毒肺炎海外疫情的影響，報吿期公司光學板塊的海外銷售收入比上年同期有所下降，致使該板塊的淨利潤同比下降27.25%。
3、報吿期公司醫療板塊的淨利潤同比增長52.35%。
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