三諾生物(300298.SZ):2021年度淨利預降45%-25%
格隆匯1月17日丨三諾生物(300298.SZ)公佈2021年度業績預吿,公司預計2021年度歸屬於上市公司股東的淨利潤1.03億元至1.40億元,比上年同期下降45%至25%;扣除非經常性損益後歸屬於上市公司股東的淨利潤9625.47萬元至1.31億元,比上年同期下降45%至25%。
淨利潤預計同比下降的主要原因如下:
1、鑑於海外疫情及多種因素的影響,公司基於謹慎性原則,2021年度對古巴TISA公司業務按單項應收賬款剩餘部分全額計提壞賬,預計影響公司淨利潤約6439萬元。
2、公司參股子公司深圳市心諾健康產業投資有限公司支付利息費用,及其全資子公司美國Trividia受美國疫情及國際銷售等因素影響,深圳市心諾健康產業投資有限公司預計對公司投資收益影響為-7000萬元至-7300萬元。
3、2021年度,公司因實施了第二期員工持股計劃增加計提股份支付費用約2150萬元。同時,公司可轉債利息攤銷較上年度增加約1000萬元。預計計提存貨跌價準備約3000萬元。
4、結合公司及子公司、參股子公司深圳市心諾健康產業投資有限公司及其全資子公司Trividia實際經營情況、戰略規劃及行業市場變化等綜合性因素考慮,根據《企業會計準則第8號-資產減值》及相關會計政策規定,公司將在2021年度報吿中對商譽及長期股權投資進行系統性減值測試。基於公司財務部門與中介機構初步測算,預計本期計提的商譽及長期股權投資減值總額為1200萬元至2000萬元。最終商譽減值及長期股權投資準備計提的金額將由公司聘請的具備證券期貨從業資格的評估機構及審計機構進行評估和審計後確定。
5、2021年度公司非經常性損益預計約為1100萬元至1300萬元,上年同期為1188.18萬元。
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