松發股份(603268.SH):收到業績承諾補償款354.47萬元
格隆匯12月27日丨松發股份(603268.SH)公佈,2019年,公司對併購子公司潮州市聯駿陶瓷有限公司(“聯駿陶瓷”)、北京醍醐兄弟科技發展有限公司進行商譽減值測試時,預測2020年的營運資金(流動資金)包含初始營運資金和2020年營運資金增加額,因將初始營運資金錯誤折現計入現金流量淨額,導致相關資產組評估值存在高估,其中聯駿陶瓷商譽相關資產組估值多計458.13萬元,少計提商譽減值損失366.5萬元,導致多計淨利潤366.5萬元。
2020年末,公司在計算存貨可變現淨值過程中選取相關參數時,未剔除與存貨銷售費用無關的房產税和土地使用税,此外,對子公司潮州市雅森陶瓷實業有限公司存貨可變現淨值計算過程中銷售費用多計算了0.12%。經測算,上述問題導致公司2020年年報披露的存貨可變現淨值少計14.98萬元,淨利潤少計12.03萬元。
上述差錯導致公司淨利潤多計354.47萬元。為保障中小投資者利益和彌補公司的業績損失,2019年及2020年業績承諾者林道藩追加現金354.47萬元給公司以補足業績差額。
截至2021年12月27日,公司已收到林道藩支付的補償現金354.47萬元。
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