青松股份(300132.SZ)：2021年度預虧8.2億元-9.2億元
格隆匯1月25日丨青松股份(300132.SZ)公佈2021年度業績預吿，公司預計實現2021年歸屬於上市公司股東的淨虧損為8.2億元-9.2億元；預計實現2021年扣除非經常性損益後的淨虧損為8.24億元-9.24億元。
業績變動原因系：
(一)公司化粧品業務預計虧損，主要原因有：
1、報吿期內，公司按照既定的發展規劃和經營目標，積極佈局化粧品業務，化粧品生產線改擴建項目陸續建成投產，員工數量同比大幅增加，從而報吿期內化粧品業務用工成本大幅增加，長期資產折舊和攤銷也同比增長。受疫情、行業監管政策及宏觀經濟因素影響，化粧品行業整體增速下降，競爭格局嬗變，公司未能實現營業收入增長，新增投入侵蝕利潤。
2、受大宗商品價格波動、上游供應鏈緊張等因素影響，化粧品主要原材料價格呈持續上漲趨勢，導致報吿期內化粧品業務生產成本上漲，對產品毛利率構成較大壓力。受前述因素等影響，公司全資子公司諾斯貝爾化粧品股份有限公司(以下簡稱“諾斯貝爾”)報吿期內預計實現營業收入24億元至26億元，同比下降；經營淨利潤(不含計提長期資產減值)預計為-3500萬元至0萬元，同比大幅下降。
3、公司於2019年4月完成對諾斯貝爾90%股份的收購，將合併成本超過諾斯貝爾可辨認淨資產公允價值份額的差額136613.42萬元確認為商譽。報吿期內，諾斯貝爾受疫情衝擊、行業監管政策調整、行業增速下滑及競爭格局變化等因素影響，商譽出現減值跡象；同時，公司對諾斯貝爾各項資產進行了初步清查，對各項資產減值進行評估和分析。經公司財務部門初步測算，本報吿期擬對商譽及諾斯貝爾長期資產計提減值準備的金額為86000萬元至96000萬元，將對公司2021年度經營業績產生重大不利影響。
(二)松節油深加工業務經營利潤預計大幅下滑，主要原因系：
報吿期內松節油深加工業務主要原材料以及輔料、燃料等價格上漲，同時隨着競爭對手復工擴產，市場競爭加劇，導致上游原材料價格上漲未能向下遊傳導，產品毛利率較去年同比下降，影響淨利潤。
(三)報吿期內，公司預計影響淨利潤的非經常性損益約為400萬元。
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