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合力泰关联交易谜局

2017-08-28 19:11:01   中国经济网

合力泰(002217.SZ)是原山东联合化工和原江西合力泰科技股份有限公司重组后成立的,目前经营范围包括电子触控显示产品和基础化工原料两部分,2016年,两者分别实现销售收入110.60亿元和7.85亿元。

近三年合力泰的骄人业绩颇受市场瞩目,其中营业收入已经连续三年实现2-3位数增长,2014-2016年增幅分别为162.48%、62.22%和139.14%。

两年前的一笔数十亿元收购是合力泰业绩暴涨的主因之一,但《证券市场周刊》记者却发现,若不是关联方比亚迪(002594.SZ)救场,该收购标的恐将连续两年无法完成业绩承诺,合力泰巨额商誉恐将面临较大减值风险。

比亚迪“救场”

早在2015年4月3日,合力泰发布收购草案称,拟通过发行股份及支付现金相结合的方式购买深圳市比亚迪电子部品件有限公司(下称“部品件公司”)、深圳业际光电股份有限公司(下称“业际光电”)以及东莞市平波电子有限公司(下称“平波电子”)100%股权。

据收购草案披露,部品件公司、业际光电和平波电子三家公司100%股权最终交易作价分别为23亿元、9.60亿元和2.60亿元,增值率分别为239.18%、418.44%和66.47%。

原实际控制人比亚迪承诺部品件公司于2015-2017年实现的扣除非经常性损益后净利润分别不低于2.26亿元、2.37亿元及2.51亿元。

实际上,部品件公司2015年实现扣非后净利润仅为1.36亿元,较业绩承诺金额少了8996万元,业绩完成率仅为60.14%。

合力泰解释称,由于比亚迪部品件2015年处于整合阶段,其业绩未达到盈利预期。

随后,合力泰和比亚迪签订了关于部品件公司的《利润补偿协议之补充协议》,主要内容为:双方一致同意,利润补偿原则由逐年计算补偿变更为三年累计计算补偿,即比亚迪对于部品件公司的三年承诺利润数变为扣非后净利润累计不低于7.14亿元。

财报显示,2016年部品件公司实现扣非后净利润为2.38亿元,较原本的年度业绩承诺金额仅多出了80万元,业绩承诺完成率为100.34%,而关联方比亚迪功不可没。

据合力泰公告披露,2016年,合力泰存在与日常经营相关的关联交易,主要系与触控显示板块相关的销售与采购交易。截至2016年年底,合力泰触控显示板块涉及的与关联方销售金额为20.81 亿元,占其销售总额的比例为17.56%;同时,合力泰触控显示板块涉及的与关联方采购金额为16.42亿元,占采购总额的比例为18.37%。上述关联交易方都是比亚迪。

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