愛仕達(002403.SZ)2021年度預虧5647.6萬-7701.27萬元
格隆匯2月4日丨愛仕達(002403.SZ)公佈,預計2021年度歸屬於上市公司股東的淨虧損5647.60萬元–7701.27萬元,上年同期為盈利10268.36萬元;扣除非經常性損益後的淨虧損8273.30萬元–11950.32萬元,上年同期為虧損18385.11萬元。
報吿期內,公司積極統籌疫情防控和生產經營工作,公司各項業務穩步推進,營業收入較上年同期增長15%至 30%,歸屬於上市公司股東的淨利潤較上年同期下降155%至175%,公司2021年度盈利水平不及預期,主要原因如下:
1、報吿期內,公司不存在土地收儲補償事項,上年同期確認了位於温嶺經濟開發區產學研園區內的土地及土地建築物、構築物收儲補償款的資產處置收益,該收益為非經常性損益,增加了公司2020年税後淨利潤約2.35億元。
2、報吿期內,受原材料價格大幅上漲影響,公司成本壓力增加,產品毛利率有所下降。
3、公司外銷均有一定的賬期,外銷收入上升導致期末外銷客户應收賬款規模及對應資產減值損失增加。
4、根據財政部《企業會計準則第8號-資產減值》、中國證監會《會計監管風險提示第8號—商譽減值》及公司會計政策等相關規定,公司對收購股權所形成的商譽進行了初步減值測試,擬計提部分商譽減值,預計計提的減值金額為1000萬元至2000萬元。最終減值準備計提的金額,待由公司聘請的符合《證券法》規定的評估機構及審計機構進行評估和審計後確定。
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