佳沃食品(300268.SZ)2022年度預虧10億-16億元、同比擴大
格隆匯2月1日丨佳沃食品(300268.SZ)公佈，預計2022年度歸屬於上市公司股東的淨虧損10億元-16億元，上年同期為虧損28868萬元；扣除非經常性損益後的淨虧損9.8億元-15.7億元，上年同期為虧損31727萬元。
業績變動原因如下：1．全球三文魚市場長期處於供需緊平衡狀態，2022年隨着海外市場疫情影響逐漸消退，以歐美、亞洲為主的三文魚消費市場需求旺盛，推動三文魚價格進一步上漲，公司產品銷售價格同比提升，對公司經營業績產生正面影響。
2．受穀物、油脂等大宗原材料商品價格上漲影響，公司飼料採購價格持續上升，單位飼料成本達到歷史高位；全球通貨膨脹壓力持續傳導至公司各個業務環節，導致人工、運維、服務等成本上漲。同時，疫情影響致使2022年國內港口消殺、滯港倉儲等費用進一步增加。以上因素疊加導致公司成本費用同比上漲，對公司經營業績產生負面影響。
3．公司大部分借款為美元借款且為浮動利率，3個月期美元Libor利率由2022年初的0.30%持續快速攀升至2022年末的4.77%。同時受匯率變動影響，公司財務費用顯著增加。此外，受以公允價值計量的鮭魚魚羣總重量變動以及估計售價變動的影響，2022年末消耗性生物資產的公允價值有所下降，對公司經營業績產生負面影響。
4．根據《企業會計準則》和公司會計政策的相關規定，公司對因併購智利子公司Australis Seafoods S.A.股權形成的商譽進行了減值測試，受到折現率上升(主要因美元無風險利率從2022年初的1.90%飆升至2022年末的3.97%所致)、產銷量下調、飼料等成本上漲的影響，預計減值金額在12億元至18億元左右，對公司合併歸母淨利潤的影響約為上述減值金額的80.62%。最終數據需以專業評估機構所出具的評估報吿結果為確定依據。
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