根据深沪交易所年报预约披露时间表，114家公司下周将披露2010年年报，其中，66家已公布业绩预告，23家公布业绩快报。业绩预告类型显示，43家预增，9家预盈，预亏和预降公司分别为1家和7家，预喜公司合计占比近八成。

　　我们对下周即将披露年报公司2010年三季度业绩进行了统计，除6家前三季亏损外，其余公司均盈利，并且6家亏损公司中，已有3家公布了全年预盈的业绩预告，年报扭亏已无悬念。

　　同时，我们根据拟定的如下条件筛选具有分红送转潜力的个股，其一，前三季盈利且未公布全年预亏公告；其二，每股未分配利润大于零；其三，每股资本公积金大于1，或每股未分配利润大于1。据此，统计出43只个股具备分红送转潜力，占比近四成。目前，两市已有158家上市公司披露年报，其中，公布分红预案的公司共计98家，占比为62%。追溯到前三年的分红情况，2007至2009年，分红公司占上市公司的比例分别达57%、54%和58%。虽然半数以上公司都或多或少的回馈了广大投资者，但2009年每10股派现或送转低于1的公司接近九成，可见，迷你分红仍然是上市公司的一个普遍现象。

　　下周公布年报公司板块分布显示，中小板27家，创业板6家，深沪主板共81家。创业板和中小板一向孕育着较多的高送转公司，14家已公布年报的创业板公司中，9家送转比例超过10：5，55家已公布年报的中小板公司中，送转比例超过10：5的公司达18家。

　　下周（2月28日-3月5日）预约披露年报公司财务指标速览代码简称2010年前三季2010年度业绩预告年报预约披露日每股收益（元）每股资本公积金（元）每股未分配利润（元）000034ST 深 泰1.33901.767-2.84预增2.28000612焦作万方0.69100.4182.717-2.28000839中信国安0.11201.2351.251预降2.28002137实 益 达0.09700.6310.207预增2.28002160常铝股份0.16901.8580.806预增2.28002309中利科技0.54006.1831.974预增2.28002400省广股份0.75009.2011.759预增2.28002425凯撒股份0.41004.8971.681预增2.28002441众 业 达1.190010.9212.135预增2.28002488金固股份0.49000.4901.133预增2.28002523天桥起重0.40000.0361.154-2.28300070碧 水 源0.480016.3271.635预增2.28300082奥克股份0.830013.5501.438-2.28300091金 通 灵0.78006.6841.501预增2.28300099尤 洛 卡0.920011.3152.67-2.28300121阳谷华泰0.37005.2870.584-2.28600057*ST 夏新0.27001.545-2.348预盈2.28600231凌钢股份0.57000.0682.666预增2.28600409三友化工0.14881.1970.63预增2.28600500中化国际0.44001.1521.69-2.28600629棱光实业0.11002.249-1.672-2.28600729重庆百货0.67450.4492.94-2.28000026飞亚达Ａ0.27500.7700.811-3.01000528柳工1.94001.5934.616预增3.01000889渤海物流0.06900.8510.056预盈3.01000973佛塑股份0.18401.005-0.173-3.01001696宗申动力0.26000.0120.814-3.01002081金 螳 螂0.71000.5661.509预增3.01002136安 纳 达0.23901.6150.021预增3.01002253川大智胜0.16002.3911.145预增3.01002302西部建设0.42001.9051.408预增3.01002392北京利尔0.721010.4841.578预增3.01002543万和电气0.91000.8761.62-3.01300001特 锐 德0.50005.8120.862-3.01600048保利地产0.50002.9021.924-3.01600083ST 博 信-0.01400.419-1.358预亏3.01600143金发科技0.30000.3420.872预增3.01600256广汇股份0.39380.0861.501-3.01600321国栋建设0.07601.1970.248-3.01600368五洲交通0.19001.4561.109-3.01600433冠豪高新0.07381.1940.104预增3.01600469风神股份0.28802.1171.305预降3.01600550天威保变0.46000.9231.82-3.01600561江西长运0.43000.5471.436-3.01600644乐山电力0.18230.0520.8-3.01600683京投银泰0.15000.5390.488预增3.01600765中航重机0.22001.3170.975-3.01600828成商集团0.25200.0830.272-3.01601177杭齿前进0.34002.1660.528-3.01601377兴业证券0.31001.3480.95-3.01601600中国铝业0.03051.0021.348预盈3.01900949东电Ｂ股0.18051.8370.926-3.01000050深天马Ａ0.12000.9330.035-3.02000417合肥百货0.39660.0310.957-3.02000429粤高速Ａ0.26001.4620.694-3.02000558莱茵置业0.13690.0810.619-3.02000708大冶特钢0.92301.0812.864预增3.02000736ST 重 实0.04001.7251.39-3.02000977浪潮信息0.02242.6820.773预增3.02002061江山化工0.26401.6500.363预降3.02002117东港股份0.63004.6691.533预增3.02002390信邦制药0.39007.7281.894预平3.02002405四维图新0.46003.2780.728预增3.02200986粤华包Ｂ0.20000.5621.015预增3.02600276恒瑞医药0.75510.5552.309-3.02600390金瑞科技0.11012.635-0.26预盈3.02600463空港股份0.31000.3920.967-3.02600562*ST 高陶-0.03002.226-0.309预盈3.02600660福耀玻璃0.66000.1001.349预增3.02000915山大华特0.31800.1870.963预增3.03002035华帝股份0.24300.2940.366预增3.03002273水晶光电0.61001.5381.23预增3.03002456欧 菲 光0.51007.3841.441预增3.03600118中国卫星0.17000.6330.777-3.03600359新农开发0.04201.8540.163-3.03600422昆明制药0.19540.6360.468-3.03600456宝钛股份0.00705.5101.506预降3.03600466迪康药业0.07362.316-0.565预增3.03600546山煤国际0.79000.1062.656-3.03600681S*ST万鸿0.05010.558-3.947预增3.03600743华远地产0.27000.0410.885-3.03600869三普药业0.56000.6861.494-3.03000055方大集团0.09200.6610.289预增3.04000606青海明胶0.00920.3590.06预盈3.04000629*ST 钒钛0.12001.550-0.009预盈3.04002436兴森科技0.94008.7822.016预增3.04002439启明星辰-0.19006.4331.696预平3.04600087长航油运0.07200.9270.659-3.04600101明星电力0.30101.4171.289-3.04600861北京城乡0.16632.7220.903-3.04600961株冶集团-0.26002.0070.47预降3.04000151中成股份0.04481.4940.174预降3.05000422湖北宜化0.82700.5902.723预增3.05000522白云山Ａ0.35880.2270.837预增3.05000670S*ST天发0.00162.016-2.461-3.05000778新兴铸管0.53782.4451.473预增3.05000793华闻传媒0.13130.0560.548预警3.05000868安凯客车0.12001.1980.019预增3.05000893东凌粮油0.44000.0040.721预增3.05000969安泰科技0.17871.6980.534预警3.05000999华润三九0.60501.3841.476-3.05002063远光软件0.38000.1511.084预增3.05002322理工监测0.39009.2172.184预平3.05002342巨力索具0.30002.4000.852预平3.05002352鼎泰新材0.31007.3810.607预降3.05600077*ST 百科-0.11001.138-0.509预盈3.05600230沧州大化0.32721.3731.796-3.05600265景谷林业-0.19001.360-0.531预盈3.05600277亿利能源0.14304.4860.331预增3.05600284浦东建设0.70904.0951.753-3.05600356恒丰纸业0.32602.6401.691-3.05600826兰生股份0.09004.987-0.188预增3.05600866星湖科技0.44220.7510.638-3.05600870ST 厦 华0.17002.562-6.245-3.05