精研科技(300709.SZ)2021年度扣非淨利潤預降15.21%-41.17%
格隆匯1月26日丨精研科技(300709.SZ)公佈，預計2021年度歸屬於上市公司股東的淨利潤1.8億元-2.1億元，同比增長26.89%-48.04%；扣除非經常性損益後的淨利潤6800萬元-9800萬元，同比下降15.21%-41.17%。業績變動原因如下：
1、報吿期內，受益於重要大客户市場訂單量的增長以及摺疊屏手機市場的發展，公司的業務規模逐步擴大，產品銷量有所增長，淨利潤水平有所增長，同時2021年3月31日深圳市安特信技術有限公司(“安特信”)納入公司合併報表範圍，公司報吿期營業收入較上年同期有較大增長。
2、報吿期內，公司可轉換公司債券利息費用、股權激勵計劃的股份支付費用合計較上年同期增加約3500萬元。
3、報吿期內，公司持續進行新項目、新材料的研發，研發投入相比上年同期增長約18%。
4、報吿期內，安特信經營業績不及預期。主要系：(1)2021年度營業收入相比上年同期雖有明顯增長，但總體營業收入未達到年初預期，出現研發人員超配、部分物料呆滯等情況；(2)受市場競爭加劇的影響，以及在整體生產管理、量產規劃等方面能力仍有所欠缺，影響了整體的盈利能力；(3)原材料、人工等成本明顯上升。因此，安特信經營業績出現虧損，且無法完成2021年度業績承諾。
根據對安特信未來經營業績、盈利能力的分析，收購安特信所形成商譽的可收回金額低於其賬面價值，經初步謹慎判斷，安特信出現商譽減值跡象，公司本期擬計提商譽減值準備約7000-9000萬元，同時根據相關協議約定確認業績補償收益。商譽減值準備及業績補償收益最終金額將由公司聘請的專業評估機構及審計機構進行評估和審計後確定。根據中國證監會《公開發行證券的公司信息披露解釋性公吿第1號—非經常性損益》相關定義及規定，上述商譽減值損失計入經常性損益，業績補償收益構成非經常性損益。
5、報吿期內，預計公司2021年度非經常性損益對淨利潤的影響金額約1.1億-1.35億元，主要繫上述業績補償收益、計入損益的政府補助收入及投資收益等所致。
Follow us
Find us on
Facebook,
Twitter ,
Instagram, and
YouTube or frequent updates on all things investing.Have a financial topic you would like to discuss? Head over to the
uSMART Community to share your thoughts and insights about the market! Click the picture below to download and explore uSMART app！
Disclaimers
uSmart Securities Limited (“uSmart”) is based on its internal research and public third party information in preparation of this article. Although uSmart uses its best endeavours to ensure the content of this article is accurate, uSmart does not guarantee the accuracy, timeliness or completeness of the information of this article and is not responsible for any views/opinions/comments in this article. Opinions, forecasts and estimations reflect uSmart’s assessment as of the date of this article and are subject to change. uSmart has no obligation to notify you or anyone of any such changes. You must make independent analysis and judgment on any matters involved in this article. uSmart and any directors, officers, employees or agents of uSmart will not be liable for any loss or damage suffered by any person in reliance on any representation or omission in the content of this article. The content of the article is for reference only and does not constitute any offer, solicitation, recommendation, opinion or guarantee of any securities, virtual assets, financial products or instruments. Regulatory authorities may restrict the trading of virtual asset-related ETFs to only investors who meet specified requirements. Any calculations or images in the article are for illustrative purposes only.
Investment involves risks and the value and income from securities may rise or fall. Past performance is not indicative of future performance. Please carefully consider your personal risk tolerance, and consult independent professional advice if necessary.
