莊士中國(00298.HK):債券投資表現受到高收益債券市場欠佳及反覆波動的不利影響
格隆匯4月4日丨莊士中國(00298.HK)公佈,集團主要業務為物業發展、投資及買賣、酒店經營及管理、墓園發展及經營、貨品及商品(包括藝術品)銷售,以及證券投資及買賣。作為主要業務一部分,集團持有列作"公平值反映於損益的金融資產"的高收益債券投資("債券投資"),於2021年3月31日及2021年9月30日金額分別約為12.2億港元及9.93億港元。
截至2022年3月31日止年度,債券投資表現受到高收益債券市場欠佳及反覆波動的不利影響。年內,就債券投資而言,集團預計將錄得債券利息及相關收入約6600萬港元、出售及贖回債券投資的已變現虧損約1500萬港元,以及債券投資的未變現公平值虧損約6.74億港元(按債券投資於2022年3月31日的市價計算)。上述各項的淨影響為虧損約6.23億港元。然而,公司股東及有意投資者務請注意,債券投資的未變現公平值虧損乃會計虧損而已,對集團並無即時現金流量影響。
此外,公司股東及有意投資者務請注意,誠如2022年中期報吿所披露,集團已於截至2022年3月31日止年度完成出售位於中華人民共和國番禺的物業項目,代價約為人民幣15.7億元。該現金出售已大幅加強集團的財務狀況,並使集團截至2022年3月31日止年度錄得龐大收益淨額。
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