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  突然宣布,或被*ST!

  来源:中国基金报

  中国基金报记者卢鸰

  由于2024年业绩预告由盈利修正为亏损,且扣除非经常损益后营业收入低于3亿元,南华生物或被实施退市风险警示(*ST)。

  4月21日晚,南华生物发布2024年度业绩预告修正公告,预计2024年净利润亏损1900万元~2100万元,扣非净利润亏损2900万元~3100万元。

  此前,南华生物1月22日发布的业绩预告披露,预计2024年净利润为1250万元~1550万元,扣非净利润为300万元~600万元。

  南华生物表示,公司已就本次业绩预告的修正有关事项与会计师事务所进行预沟通,公司与会计师事务所在业绩预告的修正相关财务数据方面不存在分歧。

  对于此次业绩修正,南华生物解释称:一方面,公司披露2024年度业绩预告时,年度审计工作尚未全面开展。随着年度审计工作的深入推进,经与年审会计师事务所充分沟通,根据《企业会计准则》相关规定,并结合部分自营产品的销售条款、经销商的销售进展等情况,认为该部分已销售产品或存在退货风险,基于谨慎性原则,对其中部分销售收入不予确认,预计该部分销售将减少销售利润0.14亿元。

  另一方面,根据《企业会计准则》相关规定,基于谨慎性原则,结合相关客户的期后信用状况等情况,综合评估应收账款的可回收性,对个别客户予以单项计提信用减值准备,导致减少税前利润0.21亿元。

  根据《深圳证券交易所股票上市规则》第9.3.1条规定,上市公司出现“最近一个会计年度经审计的利润总额、净利润、扣除非经常性损益后的净利润三者孰低为负值,且扣除后的营业收入低于3亿元”的情形,公司股票交易将被实施退市风险警示(股票简称前冠以“*ST”字样)。

  资料显示,南华生物是一家以干细胞与再生医学为基础的生物医药公司,湖南省财信产业基金为其第一大股东,湖南省人民政府为其实际控制人。截至2024年三季度末,南华生物的股东人数约为2万户。

  4月21日,南华生物股价以9.01元/股报收,最新市值为29.7亿元。

  京东、美团“互掐”再升级!

  4月21日早间,京东发布公开信,直指有“竞对平台”再次玩起“二选一”游戏,强迫骑手不能接京东平台的秒送订单,如有违反,会采取封杀措施。所谓“竞对平台”,事实上就是指目前与京东在外卖领域针锋相对的美团。

  21日晚间,美团方面对此作出回应称,全球没有任何平台有动力、有能力去约束外卖骑手的接单选择。自外卖行业诞生以来,美团、饿了么、百度、抖音等参与者均未限制骑手多平台工作。美团从未限制骑手在饿了么上接单(单量为某平台数倍),未要求骑手不跑闪送、顺丰等其他即时配送平台,同样更没有任何理由对某平台进行任何限制。

  值得注意的是,双方原本的业务之争正不断升级为一场公司间的“骂战”。

  双方来回“互撕”

  自今年2月,京东入局外卖业务之后,有关京东和美团谁能更胜一筹的讨论一直未曾断过。但在此前,此类讨论更多停留于对双方各自优劣势的评比。

  直至4月12日,双方的业务之争出现了变化。当天,美团核心本地商业CEO王莆中在社交媒体发文,发表对京东外卖业务的看法。

  王莆中称,京东不是第一家想做外卖的公司,也可能不是最后一家。阿里、滴滴、字节不是都做过,滴滴目前在海外也还在做呢。言外之意是并不看好京东在外卖市场的布局。

  京东集团新闻发言人齐珊珊随后发布朋友圈,回应美团王莆中对于京东外卖的评价。齐珊珊表示:“又上了一课,踏实做事,努力创造社会价值。”

  截图显示,京东集团创始人刘强东回应称,不要和人打口仗,不能产生社会价值。刘强东还表示:“你要是有空就赶紧去加入‘小哥应急小组’,看看有没有外卖或者快递兄弟在大风中遇到困难的!或者去参与出口受阻企业的采购小组工作,尽快给他们提供帮助。”

  在此次事件之后,双方间的“火药味”越来越浓。

  在4月21日,京东在发布的公开信中还表示,针对有平台强迫外卖骑手“二选一”、不能接京东平台秒送订单的情况,为支持骑手自由接单、保障收入,京东推出多项紧急援助措施,包括:加大全职骑手招聘力度,未来三个月将招聘名额由五万名提高到十万名;所有因“二选一”被其他平台封杀的骑手,京东将给予足够单量,确保收入不降;骑手如有对象,京东可以优先为其对象安排工作,比如全职快递员、全职保洁,实现“双职工”待遇,大幅提高家庭收入。

  京东方面还承诺,对兼职骑手永不强迫“二选一”,鼓励骑手在各平台自由接单,保障收入最大化。同时,京东表示,因兼职外卖骑手被强迫“二选一”事发突然,导致京东平台部分外卖订单延迟,造成了不良用户体验,深表歉意。即日起,外卖订单超时20分钟以上,京东将给予免单。京东集团已经成立紧急应对小组,本周将全力解决送餐速度问题。

  针对京东的指控,美团在4月21日的回应中还表示,“目前,行业里限制骑手选择的企业只有某平台(意指京东)自己。某平台明确要求全职骑手不准跑其他平台订单”。目前,美团、饿了么、闪送等平台骑手都在为某平台提供配送服务支持。直至此刻,美团仍在为其提供配送服务支持,我们也不希望任何外卖订单无人配送。

  刘强东现身北京送外卖

  值得注意的是,在4月21日,有消息称,刘强东本人在北京现身,亲身为用户送外卖。

  对此,证券时报记者从京东方面获悉,该消息属实。

  而在4月9日时,蔚来汽车创始人李斌还晒出了与刘强东一起吃外卖的视频。在视频中,李斌问“京东搞外卖是认真的吗”,刘强东也给出了肯定的回答——“必须认真的”。

  此外,京东在4月15日公布的消息显示,当天京东品质外卖订单量将超过500万单,同时表示,因为京东外卖“都是品质堂食餐厅的外卖,GMV比‘幽灵外卖’1000万单还大”。

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