新天地产集团中期报告 2023

(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)Interim Report中期報告2023* 僅供識別 CONTENTS目錄Management Discussion and Analysis2管理層之討論及分析Other Information11其他資料Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income15簡明綜合損益及其他全面收入報表Condensed Consolidated Statement of Financial Position17簡明綜合財政狀況表Condensed Consolidated Statement of Cash Flows19簡明綜合現金流量表Condensed Consolidated Statement of Changes in Equity21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 新天地產集團有限公司 2023年中期報告MANAGEMENT DISCUSSION AND ANALYSIS管理層之討論及分析2BUSINESS AND FINANCIAL REVIEWOverviewThe principal activity of Talent Property Group Limited is investment holding. The Group engage in the businesses of (i) property development, (ii) property investment and (iii) property management in the PRC since the Group completed the acquisition of equity interests in various real estate projects in the PRC in 2011 (the “Previous Acquisition”).Revenue and gross profitDuring the six months ended 30 June 2023 (the “Reporting Period”), the Group recorded an unaudited consolidated revenue and gross profit of RMB413.2 million and RMB86.5 million, respectively, as compared to revenue of RMB137.0 million and gross profit of RMB53.9 million for the six months ended 30 June 2022 (the “Preceding Period”), respectively.During the Reporting Period, we commenced the delivery of Xuzhou Linan Intelligent Industrial Park. As such, a revenue of RMB237.7 million was recognised from the delivery of pre-sold units with a gross floor area (“GFA”) of approximately 23,500 square meters (“sqm”). A revenue of RMB47.2 million (Preceding Period: RMB10.0 million) with a GFA of approximately 4,400 sqm (Preceding Period: 1,200 sqm) was recognized upon sales and delivery of pre-sold units of our Yangzhou Intelligence Living City. A revenue of RMB102.6 million (Preceding Period: RMB114.2 million) was recorded from the delivery and sales of villas of Xintian Banshan with a GFA of approximately 1,600 sqm (Preceding Period: 1,600 sqm). Revenue from sales of other properties was RMB12.6 million (Preceding Period: RMB1.3 million).After the lifting of pandemic control measures by the end of 2022, China’s economy was set to rebound with economic activities and citizens’ mobility picked up. The market sentiment improved obviously in first quarter of 2023. During the Reporting Period, subscription and contract sales totaling approximately RMB192 million (Preceding Period: RMB45 million) with GFA of approximately 2,400 sqm (Preceding Period: 800 sqm) was recorded for Xintian Banshan at Zone B.業務及財務回顧概覽新天地產集團有限公司之主要業務為投資控股。自本集團於二零一一年於中國完成收購多項房地產項目股權（「前收購事項」）以來，本集團於中國從事(i)物業開發，(ii)物業投資及(iii)物業管理業務。收益及毛利截至二零二三年六月三十日止六個月（「報告期間」），本集團錄得未經審核綜合收益及毛利分別為人民幣413.2百萬元及人民幣86.5百萬元，而截至二零二二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137.0百萬元及人民幣53.9百萬元。於報告期間，我們開始交付徐州林安智慧產業園。因此，自交付總建築面積（「總建築面積」）約23,500平方米（「平方米」）的預售單位確認收益人民幣237.7百萬元。於銷售及交付揚州智慧生活城的預售單位後，確認收益人民幣47.2百萬元（前一期間：人民幣10.0百萬元），總建築面積約4,400平方米（前一期間：1,200平方米）。收益人民幣102.6百萬元（前一期間：人民幣114.2百萬元）乃錄自交付及銷售總建築面積約1,600平方米（前一期間：1,600平方米）之新天半山別墅。銷售其他物業的收益為人民幣12.6百萬元（前一期間：人民幣1.3百萬元）。於二零二二年年底疫情防控措施解除後，隨著經濟活動及市民流動性回升，中國經濟反彈。於二零二三年第一季度市場情緒明顯改善。於報告期間，錄得新天半山B區的認購及合約銷售合共約人民幣192百萬元（前一期間：人民幣45百萬元），總建築面積約2,400平方米（前一期間：800平方米）。 Talent Property Group Limited Interim Report 2023MANAGEMENT DISCUSSION AND ANALYSIS管理層之討論及分析3During the Reporting Period, rental income and property management fee income from our Talent Shoes Trading Center, a 10-storey complex building located at Zhan Xi Shoe Market, increased to RMB8.2 million (Preceding Period: RMB7.3 million). Whereas rental income and property management fee generated from other properties of the Group was RMB4.9 million in total (Preceding Period: RMB4.2 million). It was the result of returning of tenants.After taking into account the costs from Previous Acquisition, subsequent development cost, the net provision for impairment loss as well as our price adjusting strategies and changes in revenue mix, gross profit increased to RMB86.5 million while overall gross profit margin reduced to 20.9% (Preceding Period: RMB53.9 million and gross profit margin of 39.4%), respectively.Distribution costs, administrative and other operating expensesDistribution cost increased from RMB3.3 million in the Preceding Period to RMB6.9 million in the Reporting Period was primarily the result of commission expenses arising from contract sales of Xintian Banshan. Administrative and other operating expense reduced from RMB37.5 million in the Preceding Period to RMB19.2 million in the Reporting Period. The Group stayed cautious on cost control a