金貓銀貓(01815.HK):2024年股東應佔虧損約爲2320萬元
格隆匯3月28日丨金貓銀貓(01815.HK)公佈2024年全年業績,集團2024年持續經營業務的收入爲約人民幣1.576億元(2023年:人民幣4.105億元),較2023年大幅減少約61.6%。此主要由於黃金產品銷量大幅下降,而與白銀產品相比,黃金產品售價較高,但利潤率較低。2024年國際金價維持在較高水平,抑制了客戶對黃金產品的購買意願。因此,集團將銷售戰略重點轉向售價較低但利潤率較高的白銀產品。雖然該戰略轉變有助於提高盈利能力,但導致2024年收入整體下降。
2024年公司擁有人應佔虧損約爲人民幣2320萬元(2023年:人民幣3500萬元)。虧損淨額同比減少主要由於以下因素的綜合影響:(i)就集團持續經營業務珠寶新零售業務分部而言,儘管由於黃金產品的銷售大幅減少,集團2024年的總銷量有所下降,但白銀產品的銷售出現增長,而其毛利率明顯高於黃金產品,令該分部毛利上升,並因此由2023年約人民幣2100萬元的分部虧損轉爲2024年約人民幣310萬元的分部利潤;及
(ii)就集團終止經營業務生鮮食品零售業務分部(於2025年1月13日出售該分部的前構成集團一部分)而言,由於“農牧人”S2B2C平臺於2024年全年持續進行業務重整及調整業務策略,2024年的銷量與2023年相比大幅下降。另外,針對該分部的貿易及其他應收款項,2024年確認預期信貸虧損模式下的減值虧損撥備淨額約人民幣2810萬元,而2023年則爲約人民幣1110萬元,以致分部虧損由2023年的約人民幣2750萬元擴大至2024年的約人民幣4460萬元。
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