羅平鋅電(002114.SZ)第三季度淨利潤預降28.36%-40.77%
格隆匯10月14日丨羅平鋅電(002114.SZ)公佈,預計2021年前三季度歸屬於上市公司股東的淨利潤5700萬元-6200萬元,上年同期虧損11161.47萬元;其中,第三季度歸屬於上市公司股東的淨利潤2387萬元–2887萬元,同比下降28.36%-40.77%。
2021 年前三季度業績變動原因: 1、上年同期受新型冠狀病毒肺炎疫情影響,全球經濟下滑,鋅價在上半年出現了大幅度下跌,加之上年同期期初原料庫存量較大,致使鋅產品生產成本單邊上升,毛利率出現負數;由於鋅價上半年大幅度下跌導致公司自有礦山均產生了虧損。雖然三季度由於鋅價回升及豐水期冶煉加工費降低實現了盈利,但也未能彌補上半年的虧損。加之上年同期期末應收款項按賬齡分析計提的信用減值損失略有增加。
2、本期鋅價呈整體震盪上升趨勢,鋅產品銷售價格同比大幅度增加,雖然原料採購扣減加工費同比減少,削減了鋅冶煉生產產品銷售的毛利率,但同期相比毛利率依然增加;由於鋅價上漲導致公司自有礦山盈利同比大幅度增加;本期公司銷售毛利率較高的小金屬鍺精礦及銀精礦同比增加;本期公司收購了大股東硫酸生產線,經過技改及工藝優化後,產品產量和質量得以提升,加上硫酸價格持續上漲,從而增加了公司本期毛利。
綜上原因共同導致本期歸屬於上市公司股東的淨利潤同比增加。
2021年第三季度業績變動原因:受限電影響,冶煉產能未全部釋放,鋅產品產量同比下降了25%,加上各種輔料價格上漲,致使公司鋅冶煉加工成本同比增加,又由於原料採購扣減加工費同比大幅度減少,導致原料採購成本增加,最終導致第三季度鋅產品銷售毛利率同比下降。
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