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【股領袖[節錄]】Tony:新主買了隻「爛殼」(2016/09/11)

20160908【股市奇兵收費專欄】部份內容節錄:

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在易手之前,新主一般都會先向擬收購公司進行盡職審查,檢視公司的資產及負債水平是否如報表上所列示一樣、業務上有否其他經營陷阱、公司有否捲入法律風險或訴訟等,若果新主對盡職審查的結果感到滿意,通常都會成事。不過,如果審查過程做得不夠妥當,隨時惹禍上身兼連累新主。筆者近日留意有隻股份(繳輯改),發現自從新主入主後,對公司不利的消息接踵而來,新主有機會得不償失。

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其全購要約於去年11月底結束,新主 Z.J. 只持有77%,略高於上市規則的規定,所以在本年二月份,Z.J. 便以$2.08 出售4,020,000股股份,使公眾持股量得以恢復至25%。這是以全購方式常見的情況,所以沒有值得懷疑的地方。

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可是在三月,該股旗下一間附屬公司 NCL 收到由Minmetals 向香港高等法院所提出的申索,後者指出公司目前正拖欠近八千五百萬元的欠債,公司因此而捲入法律訴訟之中。

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去到今年七月,公司宣佈以$2.32港元配售34,160,000股股份,佔公司已發行股份20%,集資七千多萬。在差不多時間,公司亦建議更改公司名稱______

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然而自八月開始,公司的情況似乎起了些變化。首先於8月26日,公司指與 N.P. 訂立了總協議,以此向其轉讓接近一億港元的應收賬款。而 N.P. 卻是由公司執行董事周先生及前執董余先生所持有,因而交易構成關連交易。這宗交易的要點在於揭示了公司財政上開始出現問題。第一,透過出售應收賬款(Factoring),公司立即可套回現金;第二,公司不願收回或催收上述應收賬款,而希望在賬目上清理這筆款項,大有粉飾賬目的意味。一般而言,進行這類交易的原因,在於可能欠款人無力還債,為減低上市公司的被走數的固有風險,所以找獨立第三方處理,其實等同於將不良資產放置於另一間公司之內;或者,公司因需償還其短期債務,在不出售核心資產或業務的情況下,這亦不失為一個套現機會。(餘下文章由繳輯省略)

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編輯:本文為付費用戶專享,如想看最新內容,不妨訂閱《股市奇兵》專欄。WhatsApp 91010168





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