新天地产集团中期报告 2022

* For identification purposes only*僅供識別Interim Report 中 期 報 告2022(Incorporated in Bermuda with limited liability)(於百慕達註冊成立之有限公司)(Stock Code股份代號 : 760) Talent Property Group Limited Interim Report 20221CONTENTS 目錄Management Discussion and Analysis2管理層之討論及分析Other Information12其他資料Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income16簡明綜合損益及其他全面收入報表Condensed Consolidated Statement of Financial Position18簡明綜合財政狀況表Condensed Consolidated Statement of Cash Flows20簡明綜合現金流量表Condensed Consolidated Statement of Changes in Equity22簡明綜合權益變動表Notes to the Condensed Consolidated Financial Statements23簡明綜合財務報表附註 MANAGEMENT DISCUSSION AND ANALYSIS管理層之討論及分析新天地產集團有限公司 2022年中期報告2業務及財務回顧概覽新天地產集團有限公司（「本公司」）之主要業務為投資控股。於二零一零年十二月十日，本公司完成向Talent Trend Holdings Limited（「Talent Trend」）收 購Talent Central Limited，該公司透過旗下附屬公司於中國持有多項房地產項目之權益（「前收購事項」）。本集團現時在中國從事(i)房地產開發、(ii)物業投資及(iii)物業管理業務。收益及毛利截至二零二二年六月三十日止六個月（「報告期間」），本集團錄得的未經審核綜合收益及毛利分別為人民幣137.0百萬元及人民幣53.9百萬元，而截至二零二一年六月三十日止六個月（「前一期間」）的收益及毛利分別為人民幣179.0百萬元及人民幣78.6百萬元。於報告期間，收益人民幣114.2百萬元（前一期間：人民幣146.7百萬元）乃錄自交付及銷售總建築面積約1,600平方米（「平方米」）（前一期間：2,400平方米）之新天半山住宅單位及別墅。在揚州智慧生活城於去年下半年開始交付預售單位後確認的收益為人民幣10.0百萬元，總建築面積約為1,200平方米。來自銷售其他物業之收益為人民幣1.3百萬元（前一期間：人民幣20.8百萬元）。二零二二年上半年，全球經濟環境仍然存在不確定且動盪不安，其受COVID復發、去全球化、美元利率上升、地緣政治衝突導致的全球能源和糧食價格飆升影響。除前述因素外，嚴格的COVID疫情防控措施進一步影響了國內經濟活動、消費需求和產業鏈。隨著國內經濟和個人收入增長預期的減弱，再加上房地產企業進一步的債務違約，中國的房地產銷售明顯下滑，價格和數量雙雙下跌。於報告期間，新天•半山墅B區錄得認購及合約銷售合共約為人民幣45百萬元（前一期間：人民幣274百萬元），總建築面積約為800平方米（前一期間：3,800平方米）。BUSINESS AND FINANCIAL REVIEWOverviewThe principal activity of Talent Property Group Limited (the “Company”) is investment holding. On 10 December 2010, the Company completed the acquisition of Talent Central Limited from Talent Trend Holdings Limited (“Talent Trend”) which, through its subsidiaries, holds interests in various real estate projects in the PRC (the “Previous Acquisition”). The Group currently engages in the business of (i) real estate development, (ii) property investment and (iii) property management in the PRC.Revenue and gross profitDuring the six months ended 30 June 2022 (the “Reporting Period”), the Group recorded an unaudited consolidated revenue and gross profit of RMB137.0 million and RMB53.9 million, respectively, as compared to revenue of RMB179.0 million and gross profit of RMB78.6 million for the six months ended 30 June 2021 (the “Preceding Period”), respectively.During the Reporting Period, a revenue of RMB114.2 million (Preceding Period: RMB146.7 million) was recorded from the delivery and sales of residential units and villas of Xintian Banshan with a gross floor area of approximately 1,600 square meters (“sqm”) (Preceding Period: 2,400 sqm). A revenue of RMB10.0 million with a GFA of approximately 1,200 sqm was recognized upon delivery of pre-sold units of our Yangzhou Intelligence Living City commenced in second half of last year. Revenue from sales of other properties was RMB1.3 million (Preceding Period: RMB20.8 million).In the first half of 2022, global economic environment remained uncertain and volatile. It has been impacted by resurgence of COVID, deglobalization, the raising of the US dollar interest rate, soaring global energy and food prices caused by the geopolitical conflicts. In addition to the aforementioned factors, strict COVID pandemic control measures have affected domestic economic activities, consumer demands and production chains further. With the weakening of growth expectations for the domestic economy and personal income, coupled with further debt defaults by property enterprises, the property sales in PRC declined prominently with price and volume fell.During the Reporting Period, subscription and contract sales totaling approximately RMB45 million (Preceding Period: RMB274 million) with gross floor area of approximately 800 sqm (Preceding Period: 3,800 sqm) was recorded for Xintian Banshan at Zone B (新天•半山墅). MANAGEMENT DISCUSSION AND ANALYSIS管理層之討論及分析Talent Property Group Limited Interim Report 20223於報告期間，位於站西鞋城的天倫鞋業交易中心（一幢十層高的綜合樓宇）的租金收入及物業管理費收入減少至人民幣7.3百萬元（前一期間：人民幣7.8百萬元）。然而，本集團其他物業產生的租金收入及物業管理費合共為人民幣4.2百萬元（前一期間：人民幣3.7百萬元）。經計及前收購事項的成本、後續開發成本、減值虧損撥備淨額、我們的價格調整策略及收益組合變動，毛利及整體毛利率分別減至人民幣53.9百萬元及39.4%（前一期間：毛利人民幣78.6百萬元及毛利率43.9%）。分銷成本、行政及其他經營開支本集團審慎控制成本。為應對市場疲軟，我們將分銷成本減至人民幣3.3百萬元（前一期間：人民幣6.5百萬元）。我們徐州及揚州的項目施工進度受到多項隔離限制的影響並延誤。根據相關預售文件的條款及進一步重新安排的二零二二年第四季度交付日期，已支付並撥備預售物業單位延遲交付之進一步補償人民幣12.1百萬元（前一期間：零）。於報告期間，除該等補償外，錄得行政及其他開支人民幣25.3百萬元（前一期間：人民幣20.7百萬元）。分佔一間聯營公司業績林和村重建項目為舊村改造項目，位處廣州天河區商業中心，鄰近廣州東火車站。該項目由本集團及新鴻基地產集團分別擁有30%及70%權益的聯營公司進行。該項目的工程已完成。所有剩餘住宅單位均已於往年大量售出及交付。於報告期間，收益主要來自停車位銷售以及聯營公司閒置資金產生的利息收入。經計及前收購事項之成本（其於重新計算後反映餘下可供出售相關資產）以及聯營公司的稅項撥備後，本集團錄得分佔虧損人民幣5.1百萬元（前一期間：分佔溢利人民幣88.4百萬元）。During the Reporting Period, re