蒙牛!暴跌98%!蒙牛乳业商誉减值事件核心分析一、事件概述蒙牛乳业(HK.02319)因旗下贝拉米商誉减值(38-40亿元)及联营公司现代牧业生物资产减值(7.9-9亿元),触发2024年盈利预警,预计归母净利润大幅下降至0.5-2.5亿元。但市场分析认为,此次减值属非现金、一次性会计调整,不影响公司核心盈利能力和股东分红。二、商誉减值的本质与影响会计处理特性非现金支出:商誉减值仅为账面价值调整,...
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