道道全(002852.SZ)2021年度預虧1.55億-1.9億元
格隆匯1月29日丨道道全(002852.SZ)公佈,預計2021年度歸屬於上市公司股東的淨虧損1.55億元-1.9億元,上年同期為虧損7649.91萬元;扣除非經常性損益後的淨虧損1.07億元-1.42億元,上年同期為盈利7956.34萬元。業績變動原因如下:
1、報吿期內,一方面,公司所需原材料菜籽原油、大豆等價格全年持續高位,從第四季度再次出現快速上漲的情形,公司雖然已上調了產品銷售價格,但因價格調整的滯後及調整幅度的因素影響,導致報吿期內公司毛利率大幅下降;另一方面,因消費需求相對疲軟,且上半年存在終端去庫存的情形,公司包裝油產品銷量較上年同期有所下降。
2、報吿期內,公司利用衍生金融工具對沖原材料採購價格和現貨價值波動風險,產生一定損益。依據《企業會計準則第24號——套期會計》的規定,該項損益部分計入營業收入或營業成本,部分計入投資收益。上述損益均系公司正常生產經營過程中規避風險所致,屬正常經營所需。
3、報吿期內,公司按照企業會計準則的有關規定和要求,對存貨計提了跌價準備和虧損合同的預計負債(最終數據以審計報吿為準)。同時,報吿期公司增加債務性融資,財務費用比上年同期有所增加。
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