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北陸藥業(300016.SZ):2019年淨利預增115%-145%
格隆匯 01-20 16:28

格隆匯1月20日丨北陸藥業(300016.SZ)披露2019年度業績預告,公司預計2019年1-12月歸屬於上市公司股東的淨利潤約3.18億元-約3.62億元,同比增長115%-145%;歸屬於上市公司股東的扣除非經常性損益的淨利潤約1.55億元-約1.82億元,同比增長15%-35%。業績變動原因如下:

報告期內,公司各項業務發展勢頭良好,對比劑產品、中樞神經產品及降糖類產品的銷售收入均持續增長,推動公司業績穩步提升。

2019年度,非經常性損益對公司淨利潤的影響金額約為約1.7億元,其中公司持有的南京世和基因生物技術有限公司(“世和基因”)股權的公允價值變動影響淨利潤約為約1.47億元。

公司於2014年、2016年分別出資3000萬元、合計6000萬元,持有世和基因22.73%的股權。2016年後因世和基因進行對外融資和股權激勵,公司所持股權比例陸續被稀釋。截至2019年中期報告,公司對世和基因的持股比例降至18.26%,且派出董事無法參與其日常經營決策,因此公司對世和基因不再具有重大影響。依據《企業會計準則》,公司將持有的世和基因股權從長期股權投資轉為金融資產核算,並指定為以公允價值計量且其變動計入當期損益的金融資產。

由於預計其公允價值變動會對公司當期利潤產生較大影響,基於謹慎性原則,管理層聘請評估機構對金融資產期末公允價值進行評估,並以評估結果確認交易性金融資產的期末公允價值和對當期利潤的影響。

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