鴻達興業(002002.SZ)大幅下修業績預吿：2021年度淨利潤預增4.45%-10.59%
格隆匯4月1日丨鴻達興業(002002.SZ)發佈2021年度業績預吿修正公吿，此前披露，預計2021年度歸屬於上市公司股東的淨利潤為盈利14.58億元－15.62億元，同比增長79.15%－91.96%；扣除非經常性損益後的淨利潤盈利14.13億元－15.17億元，同比增長78.56%－91.74%。
修正後，預計2021年度業績歸屬於上市公司股東的淨利潤8.5億元-9億元，同比增長4.45%-10.59%；扣除非經常性損益後的淨利潤8.37億元-8.87億元，同比增長5.72%-12.04%。
業績修正原因如下：
1、金融債務違約利息支出
公司金融債務違約，經審慎判斷，應補計提財務費用－利息支出約14634.09萬元，因其所屬期間為2021年度，根據權責發生制應調整計入當期損益。公司正在積極與債權人協商解決訴訟案件，償還債務，化解風險。
2、研發支出費用化
公司確認研發支出資本化約10290.19萬元，根據《企業內部控制應用指引第10號—研究與開發》、《企業會計準則第6號—無形資產》，經與會計師溝通，該部分研發支出應調整計入當期損益。
3、費用跨期結算調整
公司第四季度未結算費用約3422.81萬元，因所屬期間為2021年度，根據權責發生制應調整計入當期損益。
4、成本差異調整
(1)售電板塊成本差異調整
公司委託第三方運營團隊維護公司售電業務，經溝通，應補計提第三方委託運營成本運營維護費用約4800萬元。
公司售電業務的主要成本為煤炭，因煤炭價格易受市場波動影響。故公司對煤炭成本先暫按計劃成本核算，年度終了再按實際成本調整，經核算，影響燃料成本增加約16000萬元。
(2)PVC業務板塊成本差異調整
經與會計師溝通，暫估材料成本與實際成本差異約5500萬元。因公司流動資金緊缺，與電業局結算方式有所調整，未暫估2021年12月25日之後電費約3600萬元，補計提成本約9100萬元。
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