鷹普精密(01286.HK):美國額外關稅稅率遠高於集團毛利率 構成不可抗力事件
鷹普精密(01286.HK)公布,對於美國關稅對集團業務及營運的影響,按集團最新未來12個月銷售預測,約40%銷往美國的產品貨值按「完稅後交貨」(Delivered Duty Paid)條款出售給客戶,即集團負責安排運輸並將貨物交付至指定地點,同時完成清關並支付所有適用稅費及關稅,該些產品裏面有約60%產品被納入新關稅清單,需要繳交額外關稅。由於該等額外關稅的稅率遠高於集團的毛利率,徵收額外關稅使得集團的供應在商業上變得不可行,甚至可構成不可抗力事件。
截至去年12月底止年度,集團銷售至美國的收入佔集團總收入約44.4%。截至目前,額外關稅可能對集團的業務與營運造成影響,但由於目前仍在就額外關稅轉嫁給客戶進行協商,因此集團目前尚無法就額外關稅對集團可能造成的影響作出具體評估和計算。
公司將繼續密切關注事態發展,並將在適當的時候採取措施,盡力減輕額外關稅對集團業務與營運的影響。
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