佰達國際控股(01949.HK)可能於2024財年出現淨虧損
格隆匯2月14日丨佰達國際控股(01949.HK)公告,根據對集團截至2024年12月31日止財政年度未經審覈綜合管理賬目及公司目前所得其他資料的初步審閱,集團正考慮對賬面淨值爲76.8百萬泰銖的若幹硬件及軟件系統作出減值。該等系統在公司資產負債表中列作非流動"預付款項、其他應收款項及其他資產"項目,主要於2019年產生,乃爲一名主要客戶完成的初步工作(作爲一個項目的前期準備),而該等系統自此仍未使用。
爲符合會計準則的相關規則,公司於截至2024年12月31日止年度就該等系統進行減值測試。公司根據該等系統的公平市值減其出售成本及使用價值兩者中的較高者估計該等系統的可收回金額,並將就該等系統的可收回金額與賬面值間的差異確認減值撥備。該等系統的公平市值已根據管理團隊對銀行市場類似系統的工作知識、該等系統技術對銀行市場的相關性及有用性等因素進行評估,並發現該等系統已過時及不再具有實際用途。
因此,爲更客觀公平地反映公司及其附屬公司的財務狀況及資產價值,公司希望對該等系統作出約76.8百萬泰銖的減值撥備。因此,公司可能於2024財年出現淨虧損狀況。
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