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學大教育(000526.SZ):預計2021年度淨虧損4.8億元-5.9億元
格隆匯 01-14 20:39

格隆匯1月14日丨學大教育(000526.SZ)公佈2021年度業績預吿,公司預計營業收入24.8億元-25.8億元,預計歸屬於上市公司股東的淨利潤虧損4.8億元-5.9億元;扣除非經常性損益後的淨利潤虧損4.9億元-6億元;基本每股收益為虧損4.2043元/股-5.1678元/股。

業績變動原因説明:

1、2021年7月24日,中共中央辦公廳、國務院辦公廳印發了《關於進一步減輕義務教育階段學生作業負擔和校外培訓負擔的意見》,此後教育主管部門及各地方陸續出台相關管理政策(統稱“雙減政策”),公司堅決擁護黨中央、國務院的決策部署,深刻領會“雙減”工作的重要意義,嚴格貫徹執行相關規定與要求,依法合規經營,報吿期結合實際情況調整了現有業務經營策略和業務結構,減少了報吿期業績。

2、公司於2016年5月收購學大教育集團和北京學大信息技術集團有限公司100%股權時,合併成本大於被合併方可辨認淨資產公允價值份額的差額形成公司合併報表中的商譽15.27億元。受“雙減政策”影響,基於目前的經營狀況以及對未來經營情況的分析預測,根據《企業監管風險提示第8號——商譽減值》、《企業會計準則》及公司會計政策等相關規定,按照謹慎性原則,公司初步判斷報吿期計提商譽減值4.5億元(實際計提金額需依據評估機構及審計機構進行評估和審計後確定),減少了報吿期業績。

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