金新農(002548.SZ):第三季度預虧3.10億元-3.70億元
格隆匯10月14日丨金新農(002548.SZ)披露2021年度前三季度業績預吿,預計2021年1-9月實現歸屬於上市公司股東的淨利潤為虧損2.70億元-3.30億元,上年同期為盈利3.25億元;預計2021年7-9月實現歸屬於上市公司股東的淨利潤為虧損3.10億元-3.70億元,上年同期為盈利1.40億元。
2021年1-9月公司歸屬於上市公司股東的淨利潤同比降幅較大的主要原因系:
(1)報吿期內,公司實現生豬銷量62.35萬頭,同比增長86.84%,但由於國內生豬產能超預期恢復,生豬銷售市場價格同比大幅下降,導致公司本報吿期歸屬於上市公司股東的淨利潤同比大幅下降。
(2)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。結合生豬市場行情,基於謹慎性原則,報吿期內對公司的存貨計提了減值準備。
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