天齊鋰業(002466.SZ)2021年度預盈18億-24億元 同比扭虧為盈
格隆匯1月26日丨天齊鋰業(002466.SZ)公佈,預計2021年度歸屬於上市公司股東的淨利潤18億元-24億元,上年同期為虧損18.34億元;扣除非經常性損益後的淨利潤10.8億元-16億元,上年同期為虧損12.94億元。主要原因是:
1、公司預計2021年度營業收入較2020年度大幅上升,主要原因系受益於全球新能源汽車景氣度提升,鋰離子電池廠商加速產能擴張,下游正極材料訂單回暖等多個積極因素的影響,2021年度公司主要鋰產品的銷量和銷售均價較2020年度均明顯增長。
2、2021年度公司子公司增資擴股引入戰略投資者IGO Limited的交易完成,公司根據《企業會計準則第8號—債務重組》《企業會計準則第22號—金融工具確認和計量》和《企業會計準則第23號—金融資產轉移》相關準則要求,確認了與銀團併購貸款展期相關的債務重組收益6.73億元以及相應期間內的未確認融資費用攤銷6.09億元。其中,債務重組收益屬於非經常性損益;未確認融資費用攤銷計入財務費用,不屬於非經常性損益。
3、公司預計聯營公司Sociedad Química y Minera de Chile S.A. (“SQM”)2021年度業績同比將大幅增長,因此公司在報吿期確認的對該聯營公司的投資收益較2020年度有較大幅度增長。
4、受SQM股票價格、Libor利率波動等因素影響,2021年度SQM的B類股領式期權融資業務產生的公允價值變動收益與套期保值業務產生的投資收益約4500萬元(税後淨額),較2020年度同比上升。上述領式期權融資業務與套期保值業務導致的公允價值變動收益和投資收益均為非經常性損益。
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