惠而浦(600983.SH):2021年度預虧5.3億元-6.3億元
格隆匯2月4日丨惠而浦(600983.SH)公佈2021年年度業績預虧公吿,公司2021年度歸屬於上市公司股東的淨利潤預計虧損5.3億元到6.3億元。扣除非經常性損益項目後,公司淨利潤預計虧損6億元到7億元。
業績預虧的主要原因:
(一)主營業務的影響
2021年家電行業整體市場平淡、零售端需求不旺導致國內銷售下降,加上外部宏觀不利因素影響,原材料價格上漲、匯率變動、海運等物流成本上漲等困難造成公司的毛利率下降,雖然公司外銷收入取得一定增長,但不足以抵消內銷收入下滑及毛利率下降帶來的利潤減少。2021年5月要約收購完成後,公司管理層積極開展降本增效工作,進一步夯實管理基礎和提升研發創新水平,加快產品結構調整,推動雙品牌運作(惠而浦、帝度)並積極拓展線上渠道和新零售渠道,但內銷市場顯著好轉尚需時日。
(二)資產減值的影響
1.固定資產減值準備
鑑於公司2019年和2020年連續兩年出現虧損,2021年全年預計仍出現虧損,固定資產存在減值跡象,根據《企業會計準則第8號-資產減值》的要求及公司相關會計政策的規定,公司對合並範圍內的固定資產實施減值測試,同時聘請了具有證券和期貨從業資格的評估機構對該等固定資產的可回收金額及公允價值進行評估,經公司財務部門與評估機構初步測算,公司擬計提固定資產減值準備不超過3億元(未經審計,最終以審計結果為準)。
2.存貨減值準備
根據《企業會計準則》和公司相關會計政策的規定,公司基於謹慎性原則,對庫存商品中的殘損機、樣機以及滯銷機的可變現淨值按照最新的情況進行了重新估計,對於原材料中的洗碗機物料進行了計提以及對不使用的長庫齡的物料按照全額進行了計提跌價準備。經財務部門初步測算,公司擬計提存貨跌價準備不超過1.3億元(未經審計,最終以審計結果為準;其中2021年1-9月已計提1.02億元)。
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