華夏文化科技(01566.HK)延發經審覈年度業績
華夏文化科技(01566.HK)公佈,延遲刊發經審覈年度業績。公司解釋,由於最近疫情爆發,上海自今年4月初至6月初實施全面封鎖,而公司其中一家營運上海Joypolis的主要附屬正位於上海。有關封鎖阻礙核數師進行審覈程序,包括傳閱審覈確認、實地視察物業、廠房及設備以及進行減值評估,及查閱有關買賣及其他重大交易的相關會計記錄的正本;亦嚴重影響對於主要附屬的收入及開支進行覈實。
此外,自6月中開始,廣東省監於疫情爆發而實施旅遊限制,亦阻礙核數師進行審覈程序,包括查閱有關集團來自買賣交易的相關會計記錄的正本、實地視察集團位於深圳的物業、廠房及設備以及進行減值評估,其歸屬於集團財務業績及財務狀況的重大部分。
公司指出,核數師預計可於8月15日或之前完成所有審覈程序,然後公司將於該等報告及審覈程序完成後,於實際可行情況下儘快根據上市規則第13.49條刊發截至今年3月底止年度之經審覈年度業績。
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