華力創通(300045.SZ)2021年度預虧1.8億-2億元 同比盈轉虧
格隆匯1月18日丨華力創通(300045.SZ)公佈,預計2021年度歸屬於上市公司股東的淨虧損1.8億元-2億元,上年同期為盈利2784.79萬元;歸屬於上市公司股東的扣除非經常性損益的淨虧損1.76億元-1.96億元,上年同期為盈利2052.58萬元。
報吿期內,公司歸屬於上市公司股東的淨利潤業績變動主要原因如下:
1、商譽減值
鑑於2021年公司全資子公司江蘇明偉萬盛科技有限公司(“明偉萬盛”)的營業收入和淨利潤出現下滑,對其當時併購形成的商譽計提減值。明偉萬盛的主要業務是提供用於保障軌道交通安全運營的屏蔽門系統和再生制動能量逆變吸收裝置。2021年明偉萬盛收入和利潤下滑的主要原因是:
(1)2021年,軌道交通投資建設繼續保持收緊狀態,全年新建項目少,明偉萬盛外部市場環境發生變化,對其業績影響較大。
(2)受疫情影響,部分原有項目工程進度不及預期,貨物交付及項目執行進度相比原計劃出現延期。
(3)前期交付項目進入安裝調試及保障運行階段,項目管理費用增加,大幅度增加了企業管理成本。
基於上述原因調整後的相關業績預測,經公司財務部門與中介機構初步判斷,對其當時併購形成的商譽計提減值金額14792.92萬元,對2021年歸屬於上市公司股東的淨利潤影響較大。
2、無形資產減值
報吿期內,公司按照企業會計準則要求,對公司應收賬款、存貨、長期待攤費用、無形資產等資產進行減值測試。由於技術更新換代,公司擬對部分無形資產計提減值金額約6000萬元,這對2021年歸屬於上市公司股東的淨利潤產生較大影響。
3、報吿期內,預計非經常性損益對公司當期淨利潤的影響金額約-400萬元。
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