Marine oil spill disasters occur frequently and have serious economic impacts on coastal activities. Taking the Penglai 19–3 oil spill (PL 19–3 oil spill) event as an example, this paper employs a difference-in-difference estimation method to examine the impact of marine oil spill on corporate performance. The main results show that the PL19–3 oil spill reduces the net revenue of marine enterprises relying on the Bohai Sea and coastal resources, as high as 102.8 %. In the aftermath of the PL19–3 oil spill, there was a fluctuating and increasing trend of the negative impacts on the net profits of marine companies, indicating the long-term persistence of negative impacts. Furthermore, heterogeneity analysis reveals that the marine secondary industry is more likely to be affected by the PL19–3 oil spill than the marine primary and tertiary industries. The marine tertiary industry is the least affected. Oil spill disasters are also found to reveal great influences on non-state-owned and young enterprises. This study provides a reference for improving the scope of oil spill claimants and is conducive to further improving the mechanism for claiming compensation for damage caused by marine oil spills.