每經記者 宋戈

4月中旬已是(shi)春日(ri)漸暖，但是(shi)拓(tuo)日(ri)新能（002218，收盤價12.8元(yuan)）的(de)投(tou)資者(zhe)卻像(xiang)被潑了(le)一盆冷水(shui)。4月16日(ri)，上市公司發(fa)布(bu)公告稱，2月末公布(bu)的(de)業(ye)績快報需要修正。根據(ju)新的(de)業(ye)績快報顯示，拓(tuo)日(ri)新能預計2014年由盈轉虧(kui)。

《每日經濟新聞》記者注意到，對(dui)于這(zhe)一重(zhong)大(da)變故，公司(si)大(da)股東同時發布了一則“利(li)好”消(xiao)息，欲(yu)將之前談(tan)好的一處資(zi)產“六六折”轉(zhuan)讓給上(shang)市公司(si)。

業績預虧(kui)537.74萬元

根據拓日新(xin)能業(ye)績快(kuai)報顯示，公司預計2014年(nian)營業(ye)利潤(run)為-2870.11萬元，同(tong)(tong)比減(jian)(jian)少554.37%；利潤(run)總額為-338.54萬元，同(tong)(tong)比減(jian)(jian)少120.31%；凈(jing)利潤(run)為-537.74元，同(tong)(tong)比減(jian)(jian)少141.43%。

值得(de)一提的是，根據此(ci)前(qian)拓日新能于2月末公(gong)布的業績(ji)快報顯(xian)示(shi)，當時雖然公(gong)司預計(ji)營業利(li)潤(run)為-148.55萬元(yuan)，但是利(li)潤(run)總(zong)額為1916.44萬元(yuan)，同(tong)(tong)比(bi)增長14.96%；另(ling)外，凈利(li)潤(run)為1448.84萬元(yuan)，同(tong)(tong)比(bi)增長11.61%。

對于這一(yi)驚天變化，上市(shi)公(gong)(gong)(gong)司(si)表示，主(zhu)要是因為公(gong)(gong)(gong)司(si)全資子(zi)公(gong)(gong)(gong)司(si)陜(shan)西拓日(ri)(ri)(ri)新能源(yuan)科技(ji)有限(xian)公(gong)(gong)(gong)司(si)（以下簡(jian)(jian)稱(cheng)陜(shan)西拓日(ri)(ri)(ri)）承接(jie)的(de)(de)(de)定(ding)(ding)邊(bian)拓日(ri)(ri)(ri)現代(dai)農業(ye)有限(xian)公(gong)(gong)(gong)司(si)（以下簡(jian)(jian)稱(cheng)定(ding)(ding)邊(bian)公(gong)(gong)(gong)司(si)）的(de)(de)(de)50MW光伏電站EPC工(gong)程(cheng)，因發(fa)(fa)包方未能按(an)照合(he)(he)同約(yue)定(ding)(ding)結(jie)算工(gong)程(cheng)款而發(fa)(fa)生(sheng)違(wei)約(yue)，陜(shan)西拓日(ri)(ri)(ri)公(gong)(gong)(gong)司(si)墊(dian)資該(gai)工(gong)程(cheng)承擔了(le)(le)一(yi)定(ding)(ding)的(de)(de)(de)資金(jin)成本。陜(shan)西拓日(ri)(ri)(ri)在2014年(nian)(nian)12月按(an)照合(he)(he)同約(yue)定(ding)(ding)確(que)(que)認了(le)(le)2856.33萬元的(de)(de)(de)違(wei)約(yue)金(jin)收入，公(gong)(gong)(gong)司(si)也因此發(fa)(fa)布(bu)了(le)(le)2014年(nian)(nian)度業(ye)績快報。然而，會計師事(shi)務所在年(nian)(nian)度審計過程(cheng)中，認為確(que)(que)認該(gai)筆違(wei)約(yue)金(jin)收入的(de)(de)(de)相關依據不(bu)充分，不(bu)確(que)(que)認該(gai)筆違(wei)約(yue)金(jin)收入。

另外，拓日新能(neng)2014年(nian)末(mo)收購定(ding)邊(bian)公(gong)(gong)(gong)司，2014年(nian)定(ding)邊(bian)公(gong)(gong)(gong)司實現凈(jing)(jing)利(li)潤(run)1715.43萬(wan)元，公(gong)(gong)(gong)司未享受評估日前該公(gong)(gong)(gong)司2014年(nian)實現的部(bu)分凈(jing)(jing)利(li)潤(run)1248.85萬(wan)元,相應的凈(jing)(jing)利(li)潤(run)部(bu)分計入上市公(gong)(gong)(gong)司凈(jing)(jing)資(zi)產。

大股東(dong)欲“割肉安撫(fu)”

公(gong)(gong)(gong)開資(zi)料顯示，2014年12月中旬，拓日新能發(fa)布公(gong)(gong)(gong)告(gao)稱(cheng)，為滿足公(gong)(gong)(gong)司戰(zhan)略發(fa)展的需要，加快公(gong)(gong)(gong)司國內光(guang)伏(fu)電站布局，公(gong)(gong)(gong)司全(quan)資(zi)子(zi)公(gong)(gong)(gong)司陜西拓日擬2970.29萬元收(shou)購奧欣投(tou)資(zi)所(suo)持有的定邊50MW太陽能光(guang)伏(fu)電站項目公(gong)(gong)(gong)司100%股(gu)權。

值(zhi)得注意的是，定(ding)邊公(gong)(gong)(gong)(gong)司的持股方奧(ao)欣投資正是上市公(gong)(gong)(gong)(gong)司拓日新能(neng)的控(kong)股股東。“違約金問題”突然對公(gong)(gong)(gong)(gong)司業績產生了重大影響，對此拓日新能(neng)的大股東也是“立即(ji)響應(ying)”，今日同步公(gong)(gong)(gong)(gong)告宣(xuan)布欲(yu)將(jiang)定(ding)邊公(gong)(gong)(gong)(gong)司打折轉(zhuan)讓。

根據同步披露的拓(tuo)日新能公(gong)告顯(xian)示，作為(wei)上市(shi)公(gong)司的控(kong)股(gu)(gu)股(gu)(gu)東，奧欣投(tou)資遵循此次交易不(bu)獲利原則，自愿(yuan)將股(gu)(gu)權(quan)轉讓(rang)價格由2970.29萬元(yuan)調(diao)整為(wei)1953.52萬元(yuan)。根據審計(ji)機構意見(jian)，不(bu)將上述股(gu)(gu)權(quan)交易價格的差額1016.77萬元(yuan)計(ji)入公(gong)司營業(ye)外收入，而(er)計(ji)入公(gong)司資本公(gong)積金。

實(shi)際上(shang)，《每日經濟(ji)新聞(wen)》記者注意(yi)到，按定邊(bian)公(gong)司(si)的評估情況來看，此次(ci)上(shang)市公(gong)司(si)若以1953.52萬(wan)元(yuan)拿走(zou)還(huan)是“相當劃算”。定邊(bian)公(gong)司(si)目前主(zhu)要投資建設了(le)50MW光伏并網電站(zhan)項目，截至2014年10月(yue)31日，定邊(bian)公(gong)司(si)總資產4.54億元(yuan)，凈(jing)資產為2957.35萬(wan)元(yuan)，2014年1月(yue)～10月(yue)實(shi)現(xian)凈(jing)利潤1057.35萬(wan)元(yuan)。顯然，大股東給出的1953.52萬(wan)元(yuan)較之上(shang)述提(ti)到的2957.35萬(wan)元(yuan)的凈(jing)資產還(huan)打(da)了(le)6.6折。