主业不善 281家上市公司纯靠“副业”充门面

发表于 讨论求助 2019-09-14 06:55:05

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A股2014年报收官,沪深两市不少公司靠“副业”扮靓业绩。

据麒麟风险统计,281家上市公司的营业外收入占净利润比超过100%。上市公司营业外收入主要通过处置非流动资产、债务重组、政府补助、捐赠等获得。

以重庆钢铁为例,2014年其净利润为人民5143.1万元,扣除非经常损益净利润却亏损25.36亿元。2014年实现营业外收入29.09亿元,比上年增加28.97亿元。

松德股份2014年实现净利润781.71万元,同比扭亏,但扭亏背后主要是靠变卖资产。其处置资产的收益扣除预计负债、所得税影响额后,非经常性损益净额约为2081.95万元。若扣除上述收益,公司2014年亏损1300.24万元。

附:营业外收入占净利润比超过100%的上市公司

证券简称营业外收入(元)归属于母公司净利润(元)营业外收入占净利润比(%
青松建化382423953.426442377.105936.07
重庆钢铁2909115000.0051431000.005656.35
厦工股份536568050.2010301839.015208.47
新中基348372166.8911269942.203091.16
中国一重773261200.2925679259.893011.23
岳阳林纸372455934.9413286388.252803.29
曙光股份267321888.6710196038.472621.82
宁波富邦62537462.152600637.732404.70
德豪润达328649854.5913950995.192355.74
冀东水泥705083654.6434707565.282031.50
华东数控75047484.023890251.771929.12
三爱富115545347.916466825.281786.74
新民科技179958379.4910417486.601727.46
东方锆业61651922.033638401.921694.48
华锐风电1358081723.6480732834.441682.19
安凯客车377091113.5623537516.001602.09
常山股份371651179.5524284736.361530.39
冀中能源371375036.6024373979.181523.65
中国嘉陵168924274.1811500239.421468.88
沈阳化工271430799.1818780741.401445.26
中捷资源41036141.133015627.711360.78
太原刚玉160552796.0712241118.751311.59
双环科技97013132.707685354.931262.31
山河智能81719309.496535518.351250.39
欣龙控股58760811.144873532.941205.71
大东南138599532.5011575814.281197.32
凯瑞德53605762.434592194.881167.32
莲花味精265839767.4423869487.901113.72
山东矿机29064602.792624276.391107.53
长城电脑632319665.3557723671.211095.43
西北轴承205761583.6820586471.00999.50
滨海能源33649020.463366674.89999.47
四川长虹574455273.3758857812.40976.01
中国船舶426022323.5444189149.36964.09
*ST国恒54756861.985763379.69950.08
棱光实业41104500.784402113.69933.74
豫光金铅216788912.3323444782.07924.68
大同煤业1306208206.08148993873.37876.69
中孚实业371576560.9142666051.61870.90
黑牛食品106472258.9812288682.53866.43
石岘纸业19032314.292200975.92864.72
天目药业23254091.602713428.12857.00
杭钢股份90394352.6310733613.96842.16
天马股份275080360.1233793571.17814.00
威华股份89104570.7011410039.59780.93
民丰特纸33030084.944251958.09776.82
西部材料41984749.945473461.04767.06
华中数控80494515.7210714560.02751.26
金健米业88444660.9512282216.21720.10
海南橡胶155726683.4222380970.74695.80
天原集团419438873.3360610261.50692.03
*ST三鑫128755689.4019073653.84675.04
江粉磁材23013881.323555296.31647.31
新筑股份70984612.3611588953.15612.52
中钨高新134526287.9122010204.59611.20
金宇车城22529599.043759330.54599.30
三元股份319200664.9153279708.59599.10
国民技术60459266.8910149592.48595.68
新赛股份85354945.7714354147.58594.64
吉林森工62948068.8810606792.48593.47
国风塑业36516479.706245437.24584.69
博云新材30410329.175212824.34583.38
天通股份76921501.3613566562.65566.99
宁波海运41675410.727405692.64562.75
中国远洋2009532336.91362528625.89554.31
新农开发112451199.7820329116.28553.15
广船国际813325483.25151496768.77536.86
冠福股份29690424.345691152.84521.69
华东科技54194065.9010408928.51520.65
秦川机床100105723.3419271377.81519.45
方圆支承10781642.282080870.69518.13
多氟多21822574.204221969.48516.88
西安饮食56435119.2011060576.06510.24
洛阳玻璃81654516.8316004696.49510.19
佳电股份28760021.275650721.12508.96
万向德农22212286.054433012.22501.07
深康佳A258877423.0152623527.86491.94
沈阳机床121308861.9925578595.12474.26
太化股份88421721.2319105913.22462.80
恒天天鹅66092383.0614392268.79459.22
康强电子10570195.442315477.44456.50
金城股份10093929.092236082.59451.41
国农科技17123943.793801373.74450.47
万福生科22313789.355107638.85436.87
襄阳轴承26252799.346324674.56415.09
中国软件138560224.3833541548.97413.10
瑞泰科技27385831.936693901.22409.12
丹化科技71262253.8117430398.62408.84
西宁特钢168930195.3641581451.08406.26
华北制药166385574.9641618167.85399.79
杭齿前进80924527.5220252430.16399.58
华泰股份238531117.6060119575.11396.76
锡业股份136020677.0334479029.85394.50
京城股份83939078.8421416206.70391.94
广晟有色72848210.8218695795.97389.65
湖北宜化120735978.5131026267.35389.14
恒源煤电59665279.0615572819.52383.14
华英农业48116779.3112579130.24382.51
智慧松德29556703.857817112.10378.10
宏达新材46918455.3812440591.09377.14
上海物贸53946647.7814340009.46376.20
中水渔业78834381.2421048280.82374.54
银星能源72427585.6419360919.01374.09
天津磁卡81786851.0422165365.19368.98
蓝鼎控股14615188.794101576.57356.33
益生股份83107396.0823510039.58353.50
吉林化纤70091691.6420378185.75343.95
中粮生化121105577.8635231783.65343.74
天津普林33271651.149748176.67341.31
安纳达11070314.183251952.10340.42
天山生物6020775.781791099.71336.15
株冶集团133455171.1739812450.60335.21
大湖股份5290746.341601555.68330.35
数源科技115556619.1935120092.48329.03
太原重工105250791.8632134979.94327.53
海虹控股80713684.7224977289.73323.15
天邦股份104882136.4832466874.38323.04
博汇纸业144394976.8844878372.15321.75
爱施德90859418.6029143960.41311.76
南天信息36453332.4611845160.65307.75
苏宁云商2652150000.00866915000.00305.93
金山开发116223493.2538593906.47301.14
深中华A14685352.234885678.56300.58
太极实业42636062.1514193821.14300.38
万通地产127292337.0045089851.00282.31
苏大维格21851188.347906964.35276.35
大连重工60678132.4521980609.83276.05
华联综超279500081.84102463333.04272.78
昌九生化93477612.5734988394.25267.17
万方发展7949327.293025354.45262.76
招商轮船525472023.79200264205.26262.39
创业环保800876000.00308168000.00259.88
比亚迪1114319000.00433525000.00257.04
广博股份23710147.799287877.39255.28
ST宜纸21283850.008348678.62254.94
启明信息19394373.687687939.29252.27
中葡股份26157799.5710479624.59249.61
贤成矿业197425197.3779356632.86248.78
马钢股份540901409.00220616025.00245.18
南京中北398645125.47164331965.49242.59
华菱钢铁180312572.5074634321.83241.59
福田汽车1148212484.22477101654.77240.66
众和股份32045438.9613343707.10240.15
亚泰集团437307804.41183591729.97238.20
科新机电25693003.3210790220.32238.11
广东甘化24389600.2610259553.49237.73
中粮屯河76863064.7532371818.23237.44
龙洲股份48172618.3920595814.14233.90
正邦科技96030009.4041109627.31233.59
双钱股份790407813.52342317754.28230.90
新华制药116868592.1250725311.05230.40
北方导航73184310.2832506870.57225.13
荃银高科11748690.205229652.18224.66
有研新材134844114.5460231651.43223.88
汉商集团43801258.8819567089.18223.85
天山股份556670724.72252483903.57220.48
珠江啤酒132726183.3260394478.01219.77
*ST广夏2567787.001172802.86218.94
元力股份17732894.698108394.79218.70
旗滨集团480186999.90221058649.02217.22
罗牛山109347850.4650987083.16214.46
国栋建设12595539.986037634.36208.62
湖南海利23272107.6511168433.26208.37
奥维通信16279216.537818073.81208.23
天龙集团3229398.941552628.02208.00
珈伟股份16967128.038175280.85207.54
澄星股份45753841.6522248518.88205.65
尤洛卡10143057.904952185.68204.82
贵糖股份56485659.6928145880.61200.69
中电广通10454261.565219200.84200.30
凤竹纺织19971945.7110015333.90199.41
苏州高新336832984.35169944883.85198.20
海能达84914183.1943265565.47196.26
惠天热电79985790.0641557944.05192.47
农产品161515369.5884377040.90191.42
南风化工61287586.8832192613.87190.38
天津松江25344346.9013324377.47190.21
三毛派神18807446.6410050925.28187.12
开创国际197697071.55106159505.37186.23
中海发展575380679.96310965556.34185.03
庞大集团258155111.00141510281.00182.43
江淮动力101598923.6256346677.70180.31
大康牧业28267953.6315682844.32180.25
新兴铸管1500090516.31835199224.80179.61
钱江生化40069312.8122390101.79178.96
超华科技11851940.396800912.83174.27
界龙实业25323515.9214708597.29172.17
川润股份18203220.5510607301.47171.61
理邦仪器22732907.2313432780.00169.23
华虹计通22421247.4313296677.51168.62
廊坊发展10239041.866074927.88168.55
日海通讯19966324.1412107220.29164.91
汉王科技17428352.6910653180.20163.60
上海普天14771645.559122981.28161.92
四方达59974297.0537458156.16160.11
龙建股份28803123.5418013318.12159.90
山推股份74218314.1546431346.75159.85
南京化纤8724839.765465008.49159.65
南方航空2822000000.001773000000.00159.17
华润万东40671442.2425692567.66158.30
*ST中富66152148.8041822130.07158.17
上海贝岭61196820.7638692986.82158.16
湘电股份85239239.4454400377.17156.69
博通股份9379370.546001157.25156.29
天晟新材39561614.8825314186.04156.28
长百集团449067.65287418.76156.24
海源机械5041836.313234950.39155.86
金瑞矿业13875763.809016186.69153.90
同力水泥257605317.87168248987.15153.11
*ST中毅152357146.8399953563.34152.43
耀皮玻璃81006450.4853354016.90151.83
北新路桥44958273.2630067368.04149.53
浪莎股份2921479.221958679.83149.16
孚日股份108412950.5073120916.29148.27
九龙山64820313.8244338791.79146.19
钱江水利25788471.7017704440.52145.66
宝钛股份17178997.7011929101.81144.01
中兴通讯3787643000.002633571000.00143.82
华孚色纺237652434.58168469305.68141.07
天业通联36986154.0526299646.35140.63
众合科技17019481.7012139049.67140.20
泰尔重工11753947.218416718.29139.65
西部牧业31300932.6922489359.83139.18
西部资源22285875.1016026315.27139.06
石化油服1710049000.001229753000.00139.06
宁波东力33087401.7223848709.21138.74
春兰股份15060162.7411081791.46135.90
东方航空4609000000.003417000000.00134.88
太阳鸟29800231.4422127270.61134.68
桐昆股份149466496.38111848505.48133.63
云南铜业97799651.8073266776.32133.48
东北制药115771694.2987075016.25132.96
深桑达A28599114.6021841239.07130.94
盈方微6780648.785187361.13130.71
时代新材58651179.0045269340.77129.56
红星发展32394897.9025164088.52128.73
大东海A3220345.272503486.47128.63
江西长运190268261.24148828863.95127.84
斯米克18180361.5114363276.06126.58
成飞集成52155485.8141205775.65126.57
一拖股份211836734.97167698247.35126.32
南纺股份20018497.1815913014.82125.80
航天机电28152743.1222393156.89125.72
广东明珠1058276536.27843917744.34125.40
精伦电子7584602.296076801.24124.81
贝因美85652844.5968886234.39124.34
中金黄金104815342.9784342332.10124.27
广誉远47535873.6338412871.89123.75
海兰信22354757.1118070987.95123.71
通葡股份2749630.242248290.86122.30
诚志股份89037498.0473224116.50121.60
大唐电信261383850.51217042207.05120.43
东方电子52538856.2044165215.94118.96
南方汇通216030716.96182447522.84118.41
兰花科创78723391.9466776805.79117.89
中银绒业102237204.8287132170.13117.34
桂东电力44864275.8938325638.63117.06
科林环保12525959.0810760740.09116.40
酒钢宏兴45124684.2039133715.40115.31
天泽信息11867201.0610313225.34115.07
莱宝高科15569294.3013653903.61114.03
大恒科技30093891.1326547415.52113.36
蓉胜超微2542133.082244193.96113.28
华神集团74559823.7866093057.00112.81
中远航运218968501.98197825595.05110.69
龙星化工16379280.0715002939.44109.17
伊立浦35706498.1833128076.00107.78
七星电子45011697.2641872386.28107.50
宝泰隆75324963.5970443923.98106.93
创元科技32960777.5931050806.00106.15
山鹰纸业115864571.47109948396.06105.38
世纪游轮11144320.6010581485.70105.32
华灿光电95661648.9190906180.84105.23
兰石重装449744437.79432802555.89103.91
五矿发展214187557.00210045926.57101.97
汉麻产业13108406.2312874102.35101.82
深天马A620690504.00612655983.00101.31
际华集团1179220851.781173238254.35100.51
湖南天雁14432502.4314362819.22100.49
北斗星通30809981.4730738557.67100.23
天山纺织21539651.4121503636.62100.17

另外,沪深两市335家上市公司营业外收入达1亿元以上。排名前十的除TCL集团外,其余均为国企,其营业外收入绝大多数为政府补贴。

其中,中国石油“进补”从2013年的29.08亿元增长至2014年的39.32亿元,2014年计入当期损益的政府补助同比增长35.21%,但净利润却下降了17.29%。

堪称“亏损王”的中国铝业,2014年亏损162.17亿元,但计入当期损益的政府补助达到近年新高的8.24亿元。

附:营业外收入排名前十的上市公司

证券简称营业外收入(万元)净利润(万元)
中国石油1327400.0010717300
中国石化471000.004743000
东方航空460900.00341700
*ST凤凰424622.36430733.7011
中兴通讯378764.30263357.1
上汽集团332908.232797344.127
农业银行326800.0017946100
建设银行316000.0022783000
工商银行306200.0027581100
TCL集团299485.60318320.6

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