每(mei)(mei)經編輯(ji)｜每(mei)(mei)經記者 劉功武 發自長沙      

每經記者 劉功(gong)武 發自(zi)長沙

面對虧(kui)損狀況，為(wei)避免公司(si)被戴上(shang)ST的帽子(zi)，扭虧(kui)成為(wei)今(jin)(jin)年以(yi)來(lai)華菱鋼(gang)鐵(tie)（000932，SZ）主要目標。如今(jin)(jin)，公司(si)欲轉(zhuan)讓其孫公司(si)100%股權(quan)，以(yi)有助于(yu)在2013年度扭轉(zhuan)虧(kui)損狀態。

11月15日，湖南華(hua)(hua)菱(ling)(ling)鋼(gang)(gang)(gang)鐵股(gu)(gu)(gu)份有(you)限公(gong)(gong)(gong)(gong)(gong)(gong)司（以下(xia)簡稱(cheng)(cheng)華(hua)(hua)菱(ling)(ling)鋼(gang)(gang)(gang)鐵）發布(bu)公(gong)(gong)(gong)(gong)(gong)(gong)告稱(cheng)(cheng)，2013年11月13日，公(gong)(gong)(gong)(gong)(gong)(gong)司控(kong)股(gu)(gu)(gu)子公(gong)(gong)(gong)(gong)(gong)(gong)司湖南華(hua)(hua)菱(ling)(ling)湘潭鋼(gang)(gang)(gang)鐵有(you)限公(gong)(gong)(gong)(gong)(gong)(gong)司（以下(xia)簡稱(cheng)(cheng)華(hua)(hua)菱(ling)(ling)湘鋼(gang)(gang)(gang)）與公(gong)(gong)(gong)(gong)(gong)(gong)司控(kong)股(gu)(gu)(gu)股(gu)(gu)(gu)東(dong)湖南華(hua)(hua)菱(ling)(ling)鋼(gang)(gang)(gang)鐵集(ji)(ji)團(tuan)有(you)限責任公(gong)(gong)(gong)(gong)(gong)(gong)司（以下(xia)簡稱(cheng)(cheng)華(hua)(hua)菱(ling)(ling)集(ji)(ji)團(tuan)）全資(zi)子公(gong)(gong)(gong)(gong)(gong)(gong)司湘潭鋼(gang)(gang)(gang)鐵集(ji)(ji)團(tuan)有(you)限公(gong)(gong)(gong)(gong)(gong)(gong)司 （以下(xia)簡稱(cheng)(cheng)湘鋼(gang)(gang)(gang)集(ji)(ji)團(tuan)）簽署(shu)了《股(gu)(gu)(gu)權(quan)(quan)轉讓協(xie)議(yi)》，擬將所持有(you)的湖南華(hua)(hua)菱(ling)(ling)煤焦(jiao)(jiao)化有(you)限公(gong)(gong)(gong)(gong)(gong)(gong)司 （以下(xia)簡稱(cheng)(cheng)焦(jiao)(jiao)化公(gong)(gong)(gong)(gong)(gong)(gong)司）100%股(gu)(gu)(gu)權(quan)(quan)轉讓給湘鋼(gang)(gang)(gang)集(ji)(ji)團(tuan)。股(gu)(gu)(gu)權(quan)(quan)轉讓價(jia)格(ge)以經審計(ji)和(he)評估的凈資(zi)產值為(wei)依據。根據審計(ji)和(he)評估結果，華(hua)(hua)菱(ling)(ling)湘鋼(gang)(gang)(gang)所持焦(jiao)(jiao)化公(gong)(gong)(gong)(gong)(gong)(gong)司100%股(gu)(gu)(gu)權(quan)(quan)的轉讓價(jia)格(ge)為(wei)6.66億元。

公(gong)(gong)告表示(shi)，經(jing)初步測(ce)算，本(ben)次(ci)轉讓預計(ji)將實現股權資產處(chu)置收(shou)益3.39億元，但(dan)鑒于本(ben)次(ci)轉讓屬關聯(lian)交(jiao)易(yi)(yi)，該3.39億元是否計(ji)入當(dang)期損益存在不確定性，最終結果以公(gong)(gong)司(si)(si)年報審(shen)計(ji)數據為準，公(gong)(gong)司(si)(si)將根據情況及時(shi)披露(lu)。本(ben)次(ci)關聯(lian)交(jiao)易(yi)(yi)，已經(jing)公(gong)(gong)司(si)(si)第五屆(jie)董事(shi)(shi)會(hui)第十二次(ci)會(hui)議審(shen)議通(tong)過，全(quan)體非關聯(lian)董事(shi)(shi)同意本(ben)次(ci)交(jiao)易(yi)(yi)，關聯(lian)董事(shi)(shi)回避表決。

資(zi)料顯示(shi)，華菱(ling)(ling)湘鋼(gang)(gang)成立于2004年(nian)12月，注(zhu)冊資(zi)本250，486萬元(yuan)(yuan)，系(xi)華菱(ling)(ling)鋼(gang)(gang)鐵(tie)(tie)控股子(zi)公(gong)司(si)(si)(si)，華菱(ling)(ling)鋼(gang)(gang)鐵(tie)(tie)持有其94.71%的股份。焦化公(gong)司(si)(si)(si)成立于2013年(nian)，注(zhu)冊資(zi)本300萬元(yuan)(yuan)，系(xi)華菱(ling)(ling)湘鋼(gang)(gang)全(quan)資(zi)子(zi)公(gong)司(si)(si)(si)。2013年(nian)10月，焦化公(gong)司(si)(si)(si)實現營業收入1430.80萬元(yuan)(yuan)，凈(jing)利(li)潤56.41萬元(yuan)(yuan)；截至(zhi)2013年(nian)10月31日，焦化公(gong)司(si)(si)(si)總資(zi)產和凈(jing)資(zi)產分別為8.94億元(yuan)(yuan)和3.28億元(yuan)(yuan)。

盡(jin)管剛剛成立就實(shi)現不錯的收(shou)益，但華菱(ling)湘(xiang)鋼(gang)還是從戰略角度(du)出發將其轉讓給關(guan)聯(lian)方湘(xiang)鋼(gang)集(ji)團。據了解，湘(xiang)鋼(gang)集(ji)團早已(yi)擬定(ding)了焦(jiao)(jiao)(jiao)化(hua)(hua)產(chan)業(ye)整合和發展規劃，希(xi)望收(shou)購華菱(ling)湘(xiang)鋼(gang)現有(you)焦(jiao)(jiao)(jiao)化(hua)(hua)資(zi)產(chan)并對(dui)其進(jin)行后(hou)續(xu)投(tou)資(zi)，以大(da)力發展焦(jiao)(jiao)(jiao)化(hua)(hua)產(chan)業(ye)，而華菱(ling)湘(xiang)鋼(gang)恰好處于沒有(you)資(zi)金對(dui)焦(jiao)(jiao)(jiao)化(hua)(hua)資(zi)產(chan)進(jin)行后(hou)續(xu)投(tou)資(zi)和發展焦(jiao)(jiao)(jiao)化(hua)(hua)產(chan)業(ye)的窘(jiong)境中，此次將焦(jiao)(jiao)(jiao)化(hua)(hua)公司轉手湘(xiang)鋼(gang)集(ji)團后(hou)，華菱(ling)湘(xiang)鋼(gang)盤(pan)活了資(zi)產(chan)，獲得(de)了現金流。

據《每日經濟新(xin)聞》記者(zhe)了解，近(jin)3年來，華(hua)菱(ling)(ling)鋼鐵(tie)多(duo)處于虧(kui)損(sun)狀態(tai)。2010年，華(hua)菱(ling)(ling)鋼鐵(tie)凈(jing)利潤(run)為(wei)-26.4億元；2011年因有了政府11億元的補貼，盈利7000多(duo)萬元；2012年凈(jing)利潤(run)又虧(kui)損(sun)32.5億元。2013年三季(ji)報顯(xian)示，華(hua)菱(ling)(ling)鋼鐵(tie)前(qian)三季(ji)度營業收入同(tong)比減少5.73%，約(yue)為(wei)436億元，凈(jing)利潤(run)同(tong)比增長89.22%，約(yue)虧(kui)損(sun)2.7億元。如果今年再度虧(kui)損(sun)，公司(si)將被戴(dai)上ST的帽子。此次(ci)轉讓焦(jiao)化(hua)公司(si)股權(quan)所獲收益如能及時計入當期損(sun)益，華(hua)菱(ling)(ling)鋼鐵(tie)全年業績有望飄紅。