西水股份(600291.SH)上半年业绩盈转亏至15.44亿元
格隆汇8月30日丨西水股份(600291.SH)发布2019年半年度报告,实现营业收入61.77亿元,同比减少50.87%;归属于上市公司股东的净亏损15.44亿元,去年同期则为净利润3.197亿元;归属于上市公司股东的扣除非经常性损益的净亏损4.55亿元,去年同期则为净利润3.01亿元;基本每股亏损1.4129元。
报告期内,公司母公司作为投资控股型公司,主要通过控股子公司从事保险、贸易、投资管理等业务,其中控股子公司天安财险从事的保险业务收入占到公司主营业务收入的90%以上,成为本公司的核心业务,天安财险成为本公司重要核心子公司。
报告期内,为确保理财险按期足额兑付、短期借款按期还付,天安财险通过减持所持兴业银行股票的方式增加资金来源。2019年6月4日出售1000万股后,公司以及天安财险合计持有的兴业银行股票持股比例降至2.954%,不再符合按照长期股权投资对兴业银行股权投资进行会计核算的基础,将所持有的兴业银行股权调整为金融工具准则进行会计核算。以转换日公司所持兴业银行股权账面价值21.83元/股和兴业银行收盘价17.67元/股为基础计算,核算方法变更影响归属于母公司的净亏损18.53亿元(其中:母公司变更核算方法影响-6.04亿元,确认递延所得税负债5.00亿元;天安财险变更核算方法影响-7.49亿元)。另本报告期内天安财险出售兴业银行股权5.98亿股,影响归属于母公司的净利润-5.14亿元。本报告期核算方法变更及出售股权合计影响归属于母公司的净亏损23.67亿元。
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