納爾股份(002825.SZ)大幅上修業績預吿：半年度淨利潤預增693.47%-740.53%
格隆匯8月16日丨納爾股份(002825.SZ)發佈2022年半年度業績預吿修正公吿，此前披露2022年半年度業績預吿，預計歸屬於上市公司股東的淨利潤1.2億元-1.4億元，同比增長180.03%-226.70%；扣除非經常性損益後的淨利潤0.5億元-0.65億元，同比增長26.81%-64.85%。
修正後，預計2022年半年度歸屬於上市公司股東的淨利潤3.4億元-3.6億元，同比增長693.47%-740.53%；扣除非經常性損益後的淨利潤0.5億元-0.65億元，同比增長26.81%-64.85%。
業績修正原因：1、導致2022年半年度業績預吿出現較大差異的主要原因是公司對當期控股子公司股權處置收益的判斷有誤，低估了淨利潤金額。報吿期內公司將控股子公司深圳市墨庫圖文技術有限公司(“墨庫圖文”)的12%股權出讓，出讓後剩餘股權39%(因墨庫圖文隨後實施增資，公司目前持有其33.15%的股權)。前次業績預吿按公司出讓墨庫圖文12%股權的出售售價與成本價差額預計了投資收益8800萬扣税後影響淨利7500萬左右；公司在複核所編制半年度合併財務報表時,按會計準則對截止報吿期末仍持有的墨庫圖文的33.15%股權的公允價值進行了重估，投資收益為22000萬左右，該筆收益為非經常性損益，因此導致公司報吿期內淨利潤增加22000萬左右。
2、業績預測修正對公司報吿期內扣除非經常性損益後的淨利潤沒有影響。公司在前次2022年半年度業績預吿中，對子公司墨庫圖文的部分股權取得收益的事項，僅考慮了其單體報表的轉讓損益，而未考慮相關會計準則中關於此種情況下合併報表層面的要求。按會計準則的要求修正後，公司預計的2022年半年度淨利潤區間應較前次預計金額增加22000萬左右，該增加部分為非經常性損益，對報吿期內扣除非經常性損益後的淨利潤沒有影響。
3．董事會認為造成上述業績預吿差異的責任人為公司財務負責人及財務部門負責人，董事長已代表董事會對上述人員進行誡勉談話，要求公司財務部門立即整改，組織法規、準則及業務培訓，提高專業水平及崗位勝任能力，從嚴把關，落實責任，堅決杜絕再次發生此類問題。
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