勤上股份(002638.SZ)：2021年度預虧7億元-8.2億元
格隆匯1月24日丨勤上股份(002638.SZ)公佈2021年度業績預吿，司預計實現2021年歸屬於上市公司股東的淨虧損為7億元-8.2億元；預計實現2021年扣除非經常性損益後的淨虧損為7.3億元-8.5億元。
業績變動原因系：
(一)經營業績下滑
1、報吿期內，公司半導體照明業務受市場競爭激烈、原材料價格及人工成本上漲等因素，導致公司產品毛利率下降，影響本期利潤；2、報吿期內，由於美元匯率波動人民幣升值導致匯兑損失增加，對本期利潤產生較大影響；3、報吿期內，受疫情及“雙減政策”的雙重影響，對全資子公司廣州龍文教育科技有限公司(以下簡稱“龍文教育”)的整體經營、盈利能力產生了重大不利影響，影響本期利潤。
(二)計提資產減值準備
報吿期末，公司按照會計政策對存在減值跡象的資產進行減值測試並計提資產減值準備，對業績情況產生重大影響。其中：
(1)公司結合實際經營情況及行業政策變化等因素，根據《企業會計準則第8號-資產減值》及相關會計政策規定，基於謹慎性原則，經初步測算，2021年度預計對收購龍文教育形成的商譽計提減值準備金額約為4.43億元。截至目前相關的減值測試尚在進行中，最終商譽減值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；
(2)公司全資子公司龍文教育對外投資的聯營企業廣州壹杆體育有限公司(以下簡稱“壹杆體育”)和廣州龍文教育諮詢有限公司(以下簡稱“龍文教育諮詢”)經營不善且未能按照股權投資協議約定如期履行其相關義務，龍文教育向法院提起了2例合同糾紛案，分別起訴劉洪、壹杆體育、廣州壹拾玖投資管理有限公司(以下簡稱“廣州壹拾玖”)。由於目前壹杆體育已被法院實施限制消費令，廣州壹拾玖已被列入企業經營異常名錄，因此公司判斷本次訴訟相關被吿的執行能力存在重大不確定性，基於謹慎原則，公司擬對涉案聯營企業壹杆體育及龍文教育諮詢計提長期股權投資減值準備5755.01萬元；
(3)公司及子公司對年末各類資產進行了全面清查，基於謹慎性原則，公司對存在減值跡象的相關資產計提了資產減值準備，包括長期股權投資減值準備(除壹杆體育、龍文教育諮詢以外的其他聯營公司)、存貨跌價損失、預計信用損失等。
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