金新農(002548.SZ):上半年淨利預降78.40%-83.80%
格隆匯7月14日丨金新農(002548.SZ)披露2021年半年度業績預吿,預計上半年歸屬於上市公司股東的淨利潤3000萬元–4000萬元,比上年同期下降78.40%–83.80%。扣除非經常性損益後的淨利潤7856.08萬元–8856.08萬元,比上年同期下降41.10%–47.75%。基本每股收益0.04元/股–0.06元/股。
業績變動主要系:
國內生豬產能逐漸恢復,規模化養殖場及散户大規模集中出欄,生豬市場供大於求,2021年上半年生豬價格大幅下降。公司2021年1-6月實現生豬出欄45.11萬頭,同比增長157.77%,但公司的商品豬、仔豬和種豬銷售均價較上年同期分別下降12.77%、18.20%和17.94%。
自2021年生豬期貨上市以來,公司期貨決策小組綜合考量國內生豬產能恢復程度、市場行情、未來生豬價格的走勢及公司2021年度生豬銷售計劃等多種因素,逐步建倉了生豬期貨套期保值合約。公司結合市場的變化情況,截止2021年6月30日,已將持倉的全部生豬期貨合約進行了主動性平倉。經測算,公司二季度生豬套期保值業務實現盈利1.089億元,1-6月累計虧損2206.71萬元。
根據企業會計準則的相關規定,在資產負債表日,對存貨採用成本與可變現淨值孰低計量。結合目前生豬價格下跌的市場行情,對公司的消耗性生物資產計提存貨跌價準備。
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