松發股份(603268.SH):2021年度預虧2.76億元-3.34億元
格隆匯2月4日丨松發股份(603268.SH)公佈2021年年度業績預虧公吿,公司預計2021年年度實現歸屬於上市公司股東的淨利潤為-3.34億元到-2.76億元。公司預計2021年年度實現歸屬於上市公司股東扣除非經常性損益後的淨利潤為-3.41億元到-2.82億元。
業績預虧主要原因:
(一)受“雙減政策”影響,公司的控股子公司北京醍醐兄弟科技發展有限公司(以下簡稱“醍醐兄弟”)作為校外培訓機構的網絡服務提供商,相關業務收入以及盈利能力大幅下降。基於審慎原則,公司擬對2017年收購醍醐兄弟的相關商譽計提減值。經初步測算,預計2021年全額計提醍醐兄弟的商譽減值準備2.11億元。
(二)受美元匯率下跌、天然氣等原材料漲價和歐盟反規避的影響,公司全資子公司潮州市聯駿陶瓷有限公司(簡稱“聯駿陶瓷”)2021年度淨利潤大幅下降,出現商譽減值的跡象。經初步測算,聯駿陶瓷資產組可收回餘額小於賬面價值,預計計提商譽減值準備2800萬元至3900萬元。
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