百福控股(01488.HK)預計年度虧損增加至不超2.8億元
格隆匯3月24日丨百福控股(01488.HK)公佈,集團2024年度預期錄得歸屬於公司權益持有人淨虧損增加至不超過人民幣2.80億元,相較於截至2023年12月31日止年度淨虧損人民幣1.63億元。預期虧損主要是由於該年度預計確認的商標減值及聯營公司投資的減值虧損。
商標減值主要是由於(i)2024年度因餐廳關閉及部分餐廳表現不佳導致收入下降;及(ii)截至2024年12月31日可比公司的企業價值與銷售倍數下降,兩者共同導致現金生成單元的可收回金額減少,該金額通過評估公允價值減去處置成本確定。此外,集團預計將確認2024年度對某些聯營公司投資的減值虧損,這是在考慮了確定這些聯營公司投資可收回金額的相關因素後得出的,包括其業務惡化及相應的財務表現和財務狀況,以及這些聯營公司可比公司的企業價值與銷售倍數的下降。商標及聯營公司投資的初步減值評估是根據香港會計準則第36號「資產減值」進行的。減值虧損為非現金項目,不會對集團的現金流產生影響。
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