蘇大維格(300331.SZ):2021年度預虧3.7億元-4.3億元 同比轉虧
格隆匯1月23日丨蘇大維格(300331.SZ)披露2021年度業績預吿,預計2021年度實現歸屬於上市公司股東的淨利潤為虧損3.70億元-4.30億元,上年同期為盈利5281.75萬元;預計2021年度實現歸屬於上市公司股東的扣除非經常性損益後的淨利潤為虧損4.00億元-4.60億元,上年同期為盈利964.95萬元。業績變動主要原因系:
1、報吿期內,公司營業收入整體出現較快增長。其中,新型印材業務、消費電子領域的新材料業務均實現了快速增長;但主要受疫情等因素影響,反光材料領域相關業務收入規模略有下滑;
2、公司於2016年收購常州華日升反光材料有限公司(簡稱“華日升”)100%股權,以合併成本超過華日升可辨認資產、負債公允價值的差額4.65億元確認為商譽,根據評估機構出具的商譽減值測試報吿,公司已分別於2018年度、2020年度分別計提商譽減值準備4347.19萬元、2995.26萬元。因華日升經營業績遠低於預期,商譽出現減值跡象;同時,公司對各項資產進行了全面清查,對各項資產減值的可能性進行了充分的評估和分析,經公司財務部門初步測算,報吿期計提減值準備的金額為3.80億元-4.30億元,對公司2021年度經營業績產生重大不利影響;
3、報吿期內,公司部分原材料價格波動較大以及對新技術、新產品研發投入大幅增加。
報吿期內,預計非經常性損益對淨利潤的影響金額約為3000萬元。
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