InterimReport 2022中期报告 目录 CONTENTS 页次 Pages 2CorporateInformation公司资料 4CondensedConsolidatedIncomeStatement简明综合收益表 5CondensedConsolidatedStatementofComprehensiveIncome简明综合全面收益表 6CondensedConsolidatedStatementofFinancialPosition简明综合财务状况表 9CondensedConsolidatedStatementofChangesinEquity简明综合权益变动表 10CondensedConsolidatedStatementofCashFlows简明综合现金流量表 11NotestotheCondensedConsolidatedFinancialStatements简明综合财务报表附注 29ManagementDiscussionandAnalysis管理层论述及分析 41SupplementaryInformation补充资料 47Glossary词� 公司资料 CORPORATEINFORMATION 于二零二二年八月二十六日 Asat26August2022 BOARDOFDIRECTORS ExecutiveDirectors TangTo(Chairman) TangYu,Freeman(ChiefExecutiveOfficer) Non-executiveDirectors KanWaiWahQuJinping IndependentNon-executiveDirectors YeungShukFanChengTakYinHuangZhiWei AuditCommittee YeungShukFan(Chairman) ChengTakYinHuangZhiWei RemunerationCommittee ChengTakYin(Chairman) HuangZhiWeiTangTo YeungShukFan NominationCommittee TangTo(Chairman)ChengTakYinHuangZhiWeiTangYu,FreemanYeungShukFan CommitteeofExecutiveDirectors TangTo(Chairman) TangYu,Freeman AUTHORISEDREPRESENTATIVES TangTo TangYu,Freeman 董事会 执行董事 邓焘愚(行政席)总裁) 非执行董事 简瞿卫金华平 独立非执行董事 杨郑黄志达炜芬贤 郑达贤 审核委员会杨淑芬(主席)黄志炜 邓焘 薪酬委员会郑黄达志贤炜(主席)杨淑芬 提名委员会 郑达贤 邓焘(主席) 邓愚 黄志炜 杨淑芬 执行董事委员会 邓焘愚(主席) 授权代表 邓焘愚 公司资料(续) CORPORATEINFORMATION(CONTINUED) 于二零二二年八月二十六日 Asat26August2022 COMPANYSECRETARY WongLaiTong AUDITOR TingHoKwan&Chan PRINCIPALBANKERS BankofChina(HongKong)LimitedBNPParibasHongKongBranchNanyangCommercialBank,Limited TheHongkongandShanghaiBankingCorporationLimited REGISTEREDOFFICE 10/F.,BillionPlaza2 No.10CheungYueStreetCheungShaWanKowloon,HongKong SHAREREGISTRAR TricorSecretariesLimited17/F,FarEastFinanceCentre16HarcourtRoad HongKong COMPANYWEBSITE http://www.cosmel.com INVESTORRELATIONSCONTACT Address: 10/F.,BillionPlaza2No.10CheungYueStreetCheungShaWanKowloon,HongKong E-mail: ir@cosmel.com Telephone: (852)23766188 Fax: (852)23759626 STOCKCODE 118 公司秘书王励瑭核数师 丁何关陈会计师行 主要往来银行 中法国巴黎行(银香行港香)港有分限行公司南香洋港商上业海银汇行丰有银限行公有司限公司 注册办事处 2期10楼 香长港沙九湾龙长亿裕京街广1场0号 17楼 股份过户登记处卓香佳港秘书商务有限公司夏远悫东道金1融6中号心 公司网站http://www.cosmel.com投资者关系联络地址:香长港沙九湾龙 电传话:真: 电邮:2期10楼 长亿裕京街广1场0号 ir@cosmel.com (852)23766188 (852)23759626 股份代号 118 简明综合收益表 CONDENSEDCONSOLIDATEDINCOMESTATEMENT 截至二零二二年六月三十日止六个月 Forthesixmonthsended30June2022 截至六月三十日止六个月 RevenueCostofsales 收销入售成本 Notes附注 4 2022 二零二二年 (Unaudited) (未经审核) HK$’000 千港元 1,224,571(1,035,334) 2021 二零二一年 (Unaudited) (未经审核 HK$’000 千港元 1,499,998 (1,243,036) GrossprofitOtherincomeandgains,netSellinganddistributioncostsAdministrativeexpenses 毛其利他收入及收益净额分行销政费用 189,2377,384(82,878)(101,405) 256,9626,123(101,603)(107,358) OperatingprofitFinancecostsInvestmentincomeShareofresultsofassociates 经财营务溢费利用投应资占收联入营公司之业绩 12,338 (6,134) 2,3432,213 54,124(9,162)1,9221,099 ProfitbeforetaxTaxation 除税税项前溢利 56 10,760 (9,112) 47,983 (8,683) Profitfortheperiod 期内溢利 1,648 39,300 Profit/(loss)attributableto: –EquityshareholdersoftheCompany –Non-controllinginterests 应占-本溢公利司╱(股亏权损持):有人 -非控股权益 8,633 (6,985) 40,215(915) 1,648 39,300 Earningspershare–Basicanddiluted 每股盈利-基本及摊薄 7 1.00HKcent港仙 4.67HKcents港仙 Sixmonthsended30June ) 简明综合全面收益表 CONDENSEDCONSOLIDATEDSTATEMENTOFCOMPREHENSIVEINCOME 截至二零二二年六月三十日止六个月 Forthesixmonthsended30June2022 截至六月三十日止六个月 Profitfortheperiod 期内溢利 2022 二零二二年 (Unaudited) (未经审核) HK$’000 千港元 1,648 2021 二零二一年 (Unaudited) (未经审核 HK$’000 千港元 39,300 Othercomprehensive(expense)/income,netoftax:Itemsthathavebeenreclassifiedormaybereclassifiedsubsequentlytoprofitorloss: –Shareofothercomprehensive(expense)/incomeofassociates–Exchangedifferencesarisingfromtranslationoffinancialstatementsofforeignoperations 扣除╱税收项益:后之其他全面(支出)已重分新类分至类损或益其之后项可目:重新 -应(占支联出营)公╱司收之益其他全面-换算产海生外之业汇务兑财差务额报表时 (1,516) 382 (60,575) 15,316 (62,091) 15,698 Totalcomprehensive(expense)/incomefortheperiod 期内全面(支出)╱收益总额 (60,443) 54,998 Totalcomprehensive(expense)/incomeattributableto: –EquityshareholdersoftheCompany–Non-controllinginterests 应占全面(支出)╱收益总额: -本非公控司股股权权益持有人 (48,344) 53,926 (12,099) 1,072 Totalcomprehensive(expense)/incomefortheperiod 期内全面(支出)╱收益总额 (60,443) 54,998 Sixmonthsended30June ) CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION 简At30明Jun综e20合22 财务状况表 于二零二二年六月三十日 非物使流业用动、资厂产房及设备商无誉形权资产 联应营收资公司权益赁款项递延融税项资产 Notes 30June2022 二六零月二三二十年日 (Unaudited) (未经审核) HK$’000 千港元 579,13375,78432,9961,61438,99882,39727,491 31December2021 十二二月零三二十一日 (Audited) (经审核) HK$’000 千港元 610,19685,57832,9962,30541,52476,20528,722 附注 Non-currentAssets Property,plantandequipment 9 Right-of-useassetsGoodwillIntangibleassetsInterestsinassociatesFinanceleasereceivables 10 Deferredtaxassets 838,413 877,526 CurrentAssets 流存应动货收资产资租赁款项 贸其易他及金其融他资应产收款项本现金期及可银收行回结税余项 Inventories 519,054 542,429 Financeleasereceivables 10 134,777 200,143 Tradeandotherreceivables 11 814,027 887,400 Otherfinancialassets 12 70,872 53,571 Currenttaxrecoverable 1,437 759 Cashandbankbalances 13 376,251 406,057 1,916,418 2,090,359 简明综合财务状况表(续) CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION(CONTINUED) 于二零二二年六月三十日 At30June2022 CurrentLiabilities Tradean