賽象科技(002337.SZ)快報:2020年度業績盈轉虧至1.02億元
格隆匯 4 月 14日丨賽象科技(002337.SZ)發佈2020年度業績快報,實現營業總收入3.61億元,同比下降32.06%;利潤總額-1.08億元;歸屬於上市公司股東的淨利潤-1.02億元,上年同期為淨利潤1089.24萬元;基本每股虧損0.17元。
根據財政部2017年7月5日頒佈的《企業會計準則第14號—收入》,要求在境內外同時上市的企業以及在境外上市並採用國際財務報吿準則或企業會計準則編制財務報表的企業,自2018年1月1 日起施行;其他境內上市企業,自2020年1月1日起施行。依據修訂後的會計準則規定,我司自2020年起對收入確認會計政策進行調整,由原來的“已將商品所有權上的主要風險和報酬轉移給買方時確認收入(發貨並取得提貨款或發貨並取得驗收報吿時確認收入)”,改為“客户取得相關產品控制權時確認收入(發貨並取得驗收報吿時確認收入)”,從而造成部分業務收入確認時點較歷史年度滯後,導致報吿期收入有大幅下降;此外,受國內外疫情及相關防控措施限制,產品訂單交付延遲,安裝調試週期與費用增加等影響,導致報吿期業績欠佳。
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