大昌微線集團(00567.HK):天安印刷包裝未達到2021年擔保溢利
格隆匯9月30日丨大昌微線集團(00567.HK)公吿,於2020年3月23日,公司全資附屬Perfect Design Limited作為買方、賣方天安印刷包裝(集團)有限公司及擔保人訂立買賣協議,買方擬收購目標公司天安印刷包裝有限公司100%股權,代價為港幣3500萬元。
根據目標公司的審核報吿,目標公司錄得2021年淨溢利約270萬港元,較2021年擔保溢利少約430萬港元。目標公司及其附屬公司主要從事印刷及包裝產品的製造及貿易業務。由於冠狀病毒(COVID-19)的爆發而引起的大流行,印刷業務受到影響。因此,原材料和員工成本增加而目標公司及其附屬公司的收入低於預期,因此2021年淨溢利並未達到2021年擔保溢利。因此,賣方應按同等金額的基準向買方補償短缺數額。
於本公吿日期,賣方已向買方補償短缺數額。因此,賣方及擔保人各自已履行本身根據買賣協議有關2021年擔保溢利的責任。董事認為,未能達到2021年擔保溢利不會對本集團整體的財務狀況及業務營運構成任何重大不利影響。
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