開元教育(300338.SZ)2021年度預虧3.6億-4.32億元
格隆匯1月26日丨開元教育(300338.SZ)公佈，預計2021年度歸屬於上市公司股東的淨虧損3.6億元-4.32億元，上年同期為虧損76571.88萬元；扣除非經常性損益後的淨虧損3.74億元-4.48億元，上年同期為虧損76436.13萬元。業績變動原因如下：
1、新冠疫情持續反覆對公司業績影響仍然較深
公司主要從事職業技能培訓、職業資格考證培訓與學歷輔導服務，以線下職業技能培訓業務為主。報吿期內公司停止了自學考試輔導業務，對訂單成交額產生了一定影響，導致2021年公司整體訂單成交額同比2020年基本持平。
報吿期內受新冠疫情區域性反覆影響，公司教育業務排課與交付進度延緩，報吿期末教育業務學員預收款餘額同比增加20%左右，2021年度公司整體營業收入增長率為10%-20%區間。
報吿期內公司積極採取各項降本增效措施控制運營管理成本，但是由於線下自營類校區同比上年度月平均數量增加了28家，固定營運成本費用下降幅度有限，公司銷售費用、管理費用同比上年度基本持平，導致2021年度經營業績仍出現大額虧損。
同時，報吿期內公司對虧損額大、虧損時期長的線下校區採取了關停並轉的措施，此措施對報吿期內業績產生一定影響，但對未來運營成本的控制會帶來積極效應。
2、商譽出現減值跡象並計提相關減值準備
由於疫情持續影響，結合公司實際經營情況等因素，公司判斷收購的教育板塊各子公司存在商譽減值準備的跡象。根據《企業會計準則第8號-資產減值》及《會計監管風險提示第8號——商譽減值》等政策規定，公司將在2021年度報吿中對商譽進行減值測試。現經公司財務部門及評估機構的初步測算，預計減值準備金額為4000萬元左右，最終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。敬請廣大投資者謹慎決策，注意投資風險。
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