上市公司将设备卖给“果链”龙头，为何反而出现上千万元账面“亏损”？

Core Viewpoint - BlueDai Technology (002765.SZ) reported a loss on the sale of assets due to a significant discount on the selling price compared to the expected net value, indicating a focus on core business operations [1][7]. Group 1: Asset Sale Details - BlueDai Technology's subsidiary plans to transfer assets related to electric drive assembly business to Luxshare Precision Industry for a consideration of 109.9 million yuan, including VAT [2]. - The original value of the assets was 139 million yuan, with accumulated depreciation of 22.93 million yuan, resulting in a net book value of 116 million yuan. The assessed value was only 103 million yuan, indicating a significant markdown [5]. - The final transfer price of 97.27 million yuan represents a further discount on the assessed value, highlighting the challenges in asset valuation in the current market [5]. Group 2: Financial Impact - The transaction is expected to negatively impact the company's profit by approximately 13 million yuan [7]. - An industry expert noted that the loss arises from the asset's market value declining faster than its book value, similar to the depreciation seen in second-hand vehicles [8]. - BlueDai Technology's revenue and net profit have shown growth, with a 6.62% increase in revenue and a 64.59% increase in net profit year-on-year for the first three quarters [9]. Group 3: Strategic Focus - The asset sale aligns with the company's strategy to concentrate on its core business, which is related to the electric vehicle supply chain, including components for major automotive manufacturers [8]. - Similar asset sales have been observed in the industry, such as with WanFeng Aowei, indicating a trend among companies to streamline operations [8].