理文化工2023 中期报告

Content CORPORATE INFORMATION2INTERIM RESULTS4–CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME4–CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION5–CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY7–CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS9–NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS10–INTERIM DIVIDEND25–CLOSURE OF REGISTER OF MEMBERS25MANAGEMENT DISCUSSION AND ANALYSIS26OTHER INFORMATION30 LEE & MAN CHEMICAL COMPANY LIMITED理文化工有限公司 公司資料 BOARD OF DIRECTORS Executive Directors Ms. Wai Siu Kee(Chairman)Mr. Lee Man Yan(Chief Executive Officer)Professor Chan Albert Sun ChiMr. Yang Zuo Ning BBS Independent non-executive Directors Mr. Wong Kai Tung, Tony (resigned on 2 August 2023)Mr. Wan Chi Keung, AaronBBS JPMr. Heng Victor Ja WeiMr. Wong King Wai Kirk AUDIT COMMITTEE BBS Mr. Heng Victor Ja Wei(Chairman)Mr. Wong Kai Tung, Tony (resigned on 2 August 2023)Mr. Wan Chi Keung, AaronBBS JPMr. Wong King Wai Kirk REMUNERATION COMMITTEE BBS Mr. Heng Victor Ja Wei(Chairman)Mr. Wong Kai Tung, Tony (resigned on 2 August 2023)Mr. Wan Chi Keung, AaronBBS JPMr. Wong King Wai Kirk NOMINATION COMMITTEE Ms. Wai Siu Kee(Chairman)Mr. Heng Victor Ja WeiMr. Wong Kai Tung, Tony (resigned on 2 August 2023)Mr. Wan Chi Keung, AaronBBS JPMr. Wong King Wai Kirk BBS COMPANY SECRETARY Mr. Ho Chun Ho Jason AUTHORISED REPRESENTATIVES Ms. Wai Siu KeeMr. Ho Chun Ho Jason REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 8th Floor, Liven House61–63 King Yip StreetKwun TongKowloonHong Kong 61–638 PRINCIPAL BANKERS In Hong Kong: Hang Seng Bank LimitedBank of Communications Co., Ltd, Hong Kong BranchUnited Overseas Bank Limited, Hong Kong BranchBank of China (Hong Kong) Limited In the PRC: Bank of China LimitedChina Construction Bank CorporationIndustrial and Commercial Bank of China LimitedHang Seng Bank (China) LimitedHSBC Bank (China) Company LimitedMizuho Bank (China), Ltd. AUDITORS Deloitte Touche TohmatsuCertified Public AccountantsRegistered Public Interest Entity Auditor PRINCIPAL SHARE REGISTRARAND TRANSFER OFFICE Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman, KY1-1110Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman, KY1-1110Cayman Islands HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 1617 Tricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt Road, Hong Kong WEBSITE www.leemanchemical.com www.leemanchemical.com Interim Results中期業績 20236 30 The board of directors (the “Board”) of Lee & Man Chemical CompanyLimited (the “Company”) is pleased to announce the unaudited interimresults of the Company and its subsidiaries (the “Group”) for the sixmonths ended 30 June 2023 together with comparative figures for thelast corresponding period as follows: CONDENSED CONSOLIDATED STATEMENT OF PROFIT ORLOSS AND OTHER COMPREHENSIVE INCOMEFor the six months ended 30 June 2023 Profit before taxationIncome tax expense Profit for the period Other comprehensive income (expense): Items that will not be reclassified to profitor loss: Exchange differences arising on translationShare of other comprehensive income(expense) of joint ventures and associates Other comprehensive expense for the period Total comprehensive income for the period CONDENSED CONSOLIDATED STATEMENT OF FINANCIALPOSITIONAt 30 June 2023 Property, plant and equipmentInvestment propertiesRight-of-use assetsIntangible assetsDeposits paid for the acquisition of property,plant and equipmentInterests in joint venturesInterests in associatesDeferred tax assetsGoodwill CURRENT ASSETS InventoriesProperties held for saleTrade, bills and other receivablesTax recoverableAmount due from a joint ventureAmount due from an associateAmounts due from related companiesBank balances and cash Trade and other payablesContract liabilitiesAmount due to a joint ventureAmount due to an associateAmounts due to related companiesTaxation payableLease liabilitiesBank borrowings Interim Results中期業績 CONDENSED CONSOLIDATED STATEMENT OF FINANCIALPOSITION(CONTINUED)At 30 June 2023 CONDENSED CONSOLIDATED STATEMENT OF CHANGES INEQUITY For the six months ended 30 June 2023 Interim Results中期業績 CONDENSED CONSOLIDATED STATEMENT OF CHANGES INEQUITY(CONTINUED) For the six months ended 30 June 2023 i.According to the relevant laws in the People’s Republic of China (“PRC”), whollyforeign-owned enterprises in the PRC are required to transfer at least 10% of their netprofits after taxation, as determined under the PRC accounting regulations, to a non-distributable reserve fund until the reserve balance reaches 50% of their registeredcapital. The transfer to this reserve must be made be