測繪股份(300826.SZ):公司應收賬款已按照企業會計準則的規定計提相應的減值準備
格隆匯8月21日丨有投資者向測繪股份(300826.SZ)提問:公司近年毛利率有明顯的下降,減值也比較多,請分析一下原因?
測繪股份回覆:公司近年毛利率下降的原因有以下幾點:一、公司業務採用項目式,涉及細分專業廣泛,由於給客户提供的是非標產品及服務,各項目模式成本差異較為明顯,從而導致毛利率會有所波動;二、宏觀環境經濟下行,市場競爭日趨激烈;三、員工人數增加,人力成本有所上升。
減值的原因主要是應收賬款的壞賬準備計提上升較多,和公司客户結構有關。公司的客户羣體主要圍繞政府部門、事業單位和國企,近年受宏觀經濟環境影響,主要客户回款速度有所放緩。但公司的客户主要集中在經濟發達區域,未來主要客户的回款情況會趨於回暖。目前,公司應收賬款已按照企業會計準則的規定計提相應的減值準備。
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