倍杰特(300774.SZ):扎布耶鹽湖提鋰項目和拉果錯鹽湖提鋰項目的相關設備目前已全部生產完畢,正在陸續發往項目現場
格隆匯5月18日丨倍杰特(300774.SZ)於2023年5月16日15:00-17:00接受特定對象調研,就“公司中標的扎布耶鹽湖提鋰項目和拉果錯鹽湖提鋰項目進展如何,今年能否完工,能否確認收入?”,公司回覆稱,公司承接的扎布耶鹽湖提鋰項目和拉果錯鹽湖提鋰項目均為提供相關設備,目前已全部生產完畢,並已通過發貨前驗收,正在陸續發往項目現場,部分設備已在項目現場安裝中。相關項目安裝調式時間還需根據整體項目進展安排。
根據《企業會計準則》和公司會計政策,EP項目客户取得商品控制權的時點,通常為安裝調試或指導安裝調試合格,取得合同約定的驗收資料後確認收入。扎布耶二期鹽湖提鋰項目和拉果錯鹽湖提鋰項目均為EP項目,按照合同約定預計在2023、2024年確認收入,具體時間根據項目整體進展確定。
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