譽衡藥業(002437.SZ):前三季度淨利預降82.58%-84.10%
格隆匯10月14日丨譽衡藥業(002437.SZ)公佈2021年前三季度業績預吿,公司歸屬於上市公司股東的淨利潤1.05億元-1.15億元,比上年同期下降82.58%~84.10%;基本每股收益0.0476元/股~0.0521元/股。
2021年7-9月,歸屬於上市公司股東的淨利潤虧損0萬元~1000萬元,基本每股虧損0元/股~0.0045元/股。
業績預吿的原因:
根據財政部新修訂的《企業會計準則第22號——金融工具確認和計量》,公司將持有的WuXi Healthcare Ventures II, L.P.等股權投資確認為以公允價值計量且其變動計入當期損益的金融資產;2021年半年度,公司持有的金融資產產生公允價值變動損益為5533.80萬元;2021年第三季度,公司持有的金融資產產生公允價值變動損益約-2629萬元,此公允價值變動損益對本期淨利潤產生一定影響,此部分損益為非經常性損益。
剔除上年同期出售澳諾製藥投資收益及本期持有的金融資產公允價值變動損益後,本期公司業績較上年同期有所增長。
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