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建中建設(00589.HK)2022年收益同比減少約54.1%至5.25億元
格隆匯 03-31 20:50

格隆匯3月31日丨建中建設(00589.HK)公吿,截至2022年12月31日止年度的全年業績,收益同比減少約54.1%至約人民幣5.25億元。公司權益持有人應占虧損約為人民幣2.16億元(2021年:約人民幣9400萬元)。每股虧損約為人民幣0.35元(2021年:每股約人民幣0.15元)。截至2022年12月31日止年度,董事會並不建議任何末期股息的宣派及派付(2021年:無)。

由於截至2022年12月31日止年度建築服務收益大幅下降,固定成本(主要為折舊)對毛利率造成重大影響。儘管較上年度擁有相若規模的機械及設備,惟於銷售成本確認的閒置機械及設備折舊對截至2022年12月31日止年度的毛利率造成較大影響。集團正在出售閒置機械及設備以提高運營效率;

根據集團採納的相關會計準則及政策,建築收益乃基於所履行合約工程的價值直接計量,以產出法隨時間推移逐步確認,而建築服務成本則在其產生當期轉化為開支。截至2022年12月31日止年度,與2021年同期相比,集團有相對較高比例的建築項目進入竣工階段,由於收益已根據客户出具的進度憑證於項目早期確認,而於竣工階段產生若干不可回收的成本,如檢驗成本及就本集團於有關項目中完成的工作進行缺陷修繕產生的成本,該階段一般錄得較低的毛利率。

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