渤海汽車(600960.SH):預計半年度淨利潤2.7億元到3.28億元
格隆匯7月14日丨渤海汽車(600960.SH)公佈,經財務部門初步測算,預計2025年半年度實現歸屬於上市公司股東的淨利潤27,000萬元到32,800萬元。預計2025年半年度實現歸屬於上市公司股東扣除非經常性損益後的淨利潤540萬元到660萬元。
公司2025年半年度業績變動的主要原因系德國子公司BTAH不再納入合併報表範圍,“超額虧損”轉回形成投資收益。2025年4月19日,公司德國子公司BTAH收到德國地方法院破產裁定書並指定了臨時破產管理人,BTAH不再納入公司合併報表,根據證監會會計部《上市公司執行企業會計準則監管問題解答(2009年第1期)》(會計部函[2009]48號),對於新會計準則實施後已在利潤表內確認的子公司超額虧損,在轉讓該子公司時可以將轉讓價款與已確認超額虧損的差額作爲投資收益計入當期合併利潤表,BTAH形成的超額虧損(“超額虧損”是指企業經營資不抵債情況下,所有者權益合計數低於零的負數額)將在其出表年度形成投資收益。(前述“超額虧損”相關事項的具體內容詳見:渤海汽車關於對上海證券交易所《關於渤海汽車系統股份有限公司2024年年度報告信息披露監管問詢函》的回覆公告,公告編號2025-050)
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