Wednesday, April 29, 2009

于品海的蝦碌業績

臨近4月底,上市公司陸續見真章,需要在限期前夕,披露截至去年12月底止年度業績。所謂醜婦終需見家翁,不少公司業績見紅兼損失慘重,而南海控股(680)同附屬中國數碼信息(250)兩間公司於本月17日公布業績後,更表演「蝦碌」業績,讓主席于品海老貓燒鬚。

原來南海控股漏報一項需向中國數碼信息支付高達逾1.3億元利息的資料!的確,沒有看錯,是逾1.3億元!他們於一周後才披露。南海控股解釋話,由於與中國數碼信息達成一項交易,涉及向中國數碼信息支付有關利息,但交易於07年12月31日完成,故於07年度無利息支出,故澄清公布指「本公司乃無心之失於08年12月31日止年度業績中漏報該應付利息」。該股指,其08年度虧損金額,則因漏報應付利息,而需擴大至逾5.34億元。

不過,中國數碼信息就慘了,明明有利息收,同樣也在業績漏報,引致實際虧損更由2.06億元,需要大幅修改,足足讓虧損收窄至僅9,126萬元!中國數碼信息股價卻未有因蝕少一大截而造好,自業績公布後,股價從0.054元回落,昨日再跌6.2%至0.045元。

是次兩間公司的核數工作,也是由均富會計師行負責,但在業績中講明:「由於均富會計師行於上述所進行之工作並不構成根據香港會計師公會所頒布之香港核數準則、香港審閱聘用準則或香港核證聘用準則而進行之核證聘用,因此均富會計師行並無對初步業績公布作出任何保證。」這些句子是否代表公司、股民無法向有關負責機構及員工尋求賠償呢?是否有點像洗衣店收據背後那些免責條款呢?至於上市公司則話一句無心之失,會加強內部培訓,代表大家應該大方點,體諒他們的工作負擔吧!

另一間有趣的公司就是威利國際(273),因為他教曉禤中怡第一次見到營業額是負數金額的。一般而言,公司經營業務,將東西售出,收回的金額就是正數,代表生意愈多,營業額便愈多,那麼營業額出現負數又代表甚麼呢?

威利國際管理層教大家,營業額是「(3.41億元)」,原來過去以出售按公平值計入損益之投資所得款項,列為營業額,而有關投資的帳面值則列入「已售持作買賣投資成本」,兩者一減,便知賺蝕。

但08年度業績更改帳目表達方式,即出售投資所得減除成本後的淨額才列為「營業額」,因為董事認為,這種方式更恰當。不過,究竟出售投資所套回金額多少,就不得而知,幸好年報最終披露,該批按公平值計入損益之投資,其帳面值實際高達9億元,反映其投資有多進取也!

無論怎計,該股在08年虧損逾7億元,連蝕5年,累蝕15.7億元,場面相當恐怖,但去年董事酬金減11萬元至519.7萬元,更難得的是,公司管理層在業績報告話:「年內,本公司實施策略時態度保守」,股東能夠有此管理層,理應額手稱慶了!

(4月29日刊於《am730》)

18 Comments:

At 11:45 PM, Anonymous Anonymous said...

請問威利國際(273)的核數師是誰?

 
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