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作者：樊 彬

编辑：蒋希音

4月17日，大港股份（002077）发布公告，拟按照1元债权对应1元注册资本的增资价格，以应收全资子公司镇江出口加工区港诚国际贸易有限责任公司（下称“港诚国贸”）5,960.20万元的债权对其进行债转股增资。增资完成后，港诚国贸的注册资本由3,550.00万元增加至9,510.20万元。同时，大港股份将所持港诚国贸100%股权转让给镇江出口加工区城投物资开发有限公司（下称“城投物资”）。

大港股份在深主板上市多年，2018年和2019年因连续利润亏损，被实施退市风险警示。2020年，大港股份实现正收益，成功摘帽。但从近些年业绩变化来看，大港股份似乎走上“下坡路”，营收、净利面临增长困境。

根据同花顺，2018年至2023年，大港股份的营业收入分别为168,994.40万元、93,239.65万元、86,034.69万元、68,362.69万元、56,927.81万元、47,138.41万元，归属于上市公司股东的净利润分别为-57,041.53万元、-47,533.27万元、9,787.19万元、13,613.51万元、4,891.25万元、8,839.33万元。

大港股份的实控人是镇江市国资委，公司现从事的业务主要为集成电路和环保资源服务两个领域，而子公司港诚国贸从事的贸易业务已逐渐在集团业务架构中边缘化，在长期经营不佳且资不抵债的情况下，大港股份决定抛去这一低效资产，聚焦核心业务。截至评估基准日，港诚国贸模拟债转股完成后的股东全部权益账面值为144.72万元，评估值为144.75万元。最终，双方确定股权转让价格为144.75万元。

受让方城投物资背后的实控人是镇江经济技术开发区管理委员会，目前城投物资正面临票据违约的风险。根据企查查，城投物资一截止日期为2025年3月31日的票据存在逾期，逾期余额为1.00亿元，累计逾期发生额1.00亿元，票据介质为电票。

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