澳亚集团中期报告2023

(IncorporatedintheRepublicofSingaporewithlimitedliability) （于新加坡共和国注册成立的有限公司） StockCode股份代号:2425 2023 InterimReport中期报告 Contents 2 CorporateInformation 4 LocationsofProductionUnits 5 Highlights 8 ManagementDiscussionandAnalysis 26 CorporateGovernanceandOtherInformation 35 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 37 CondensedConsolidatedStatementofFinancialPosition 39 CondensedConsolidatedStatementofChangesinEquity 41 CondensedConsolidatedStatementofCashFlows 43 NotestoCondensedConsolidatedFinancialStatements 71 DefinitionsandGlossary 2AustAsiaGroupLtd. CorporateInformation BOARDOFDIRECTORS ExecutiveDirectors Mr.TANYongNang(ExecutiveChairman) Mr.EdgarDowseCOLLINS(ChiefExecutiveOfficer)Mr.YANGKu(ChiefOperatingOfficer) Non-ExecutiveDirectors Mr.HIRATAToshiyuki Ms.GAOLina(redesignatedfromExecutiveDirectoron7June2023) Ms.GabriellaSANTOSA(appointedon7June2023) IndependentNon-executiveDirectors Mr.SUNPatrickMr.LIShengli Mr.CHANGPan,Peter COMPANYSECRETARIES Singapore Ms.CHUASookPingChristina(LLB(Hons))Ms.CHENGSaiHong(ACS,ACG) HongKong Ms.HOWingNga(HKFCG(PE),FCG) AUTHORISEDREPRESENTATIVESUNDERTHELISTINGRULES Mr.EdgarDowseCOLLINSMs.CHUASookPingChristina BOARDCOMMITTEES AuditCommittee Mr.SUNPatrick(Chairman)Mr.CHANGPan,Peter Mr.HIRATAToshiyuki RemunerationCommittee Mr.CHANGPan,Peter(Chairman)Mr.SUNPatrick Mr.TANYongNang NominationCommittee Mr.TANYongNang(Chairman)Mr.SUNPatrick Mr.LIShengli ESGCommittee Mr.EdgarDowseCOLLINS(Chairman)Mr.YANGKu Mr.LIShengli PRINCIPALBANKS DBSBankLtd 12MarinaBoulevardLevel45MarinaBayFinancialCentreTower3Singapore018982 DBSBank(China)Limited,ShanghaiBranch 18thFloor,DBSBankTower,1318LuJiaZuiRingRoadPudongNewDistrict,Shanghai200120 China PTBankMandiri(Persero)TBKShanghaiBranch Unit4101ShanghaiTower,501YinChengZhongRoadPudongNewDistrict,Shanghai China MalayanBankingBerhadShanghaiBranch Room03-04,6thFloor,BRICSTower,No.333LujiazuiRingRoad PudongNewDistrict,Shanghai200120China InterimReport20233 CorporateInformation PRINCIPALBANKS(CONTINUED) UnitedOverseasBank(China)Limited,ShanghaiPilotFreeTradeZoneSub-branchRoom602,6F,No.116,128YinchengRoad,PilotFreeTradeZone,Shanghai200120China ChinaConstructionBankCorporationCo.,Ltd.,DongyingNonggaoDistrictSub-branch No.9GuangbeiRoad,AgriculturalHigh-techZoneDongyingCity,ShandongProvince China ChinaCiticBankCorporationLimited,DongyingBranchNo.128,FuqianStreet DongyingCity,ShandongProvinceChina LEGALADVISERASTOLAWSOFTHEPRC GlobalLawOffice 15thFloor,Tower1,ChinaCentralPlace,No.81,JianguoRoadChaoyangDistrict,Beijing100025 China AUDITOR Ernst&Young 27/F,OneTaikooPlace 979King’sRoad,QuarryBayHongKong China (CertifiedPublicAccountantsandRegisteredPublicInterestEntityAuditor) COMPLIANCEADVISER AngloChineseCorporateFinance,Limited40/FTwoExchangeSquare 8ConnaughtPlace,CentralHongKong China HEADQUARTERANDREGISTEREDOFFICE 400OrchardRoad #15-08,OrchardTowers Singapore238875 PRINCIPALPLACEOFBUSINESSINCHINA No.10,YongguanRoad,YonganTown,KenliDistrictDongyingCity,ShandongProvince China PRINCIPALPLACEOFBUSINESSINHONGKONG 46thFloor,HopewellCentre183Queen’sRoadEastWanChai HongKongChina PRINCIPALSHAREREGISTRAR BoardroomCorporate&AdvisoryServicesPte.Ltd.1HarbourfrontAvenue KeppelBayTower#14-07Singapore098632 HONGKONGSHAREREGISTRAR ComputershareHongKongInvestorServicesLimitedShops1712-1716,17thFloor HopewellCentre,183Queen’sRoadEastWanChai HongKongChina STOCKCODE StockCode:2425 WEBSITE www.austasiadairy.com 4AustAsiaGroupLtd. LocationsofProductionUnits Dongying,Shandong 4dairyfarms Chifeng,InnerMongolia 3dairyfarms 1beefcattlefeedlot 1beefcattlefeedlot 1feedmill 南海岛屿 Dezhou,Shandong 3dairyfarms Tai’an,Shandong 1dairyfarm Shanghai 1salesanddistributioncompany Note:AllentitiesshowninthismaparefullyownedbyAustAsiaGroupLtd. 1,811 1,846 1,560 124,269 111,424 92,821 2021H1 2022H1 2023H1 2021H12022H12023H1 RawMilkSalesVolume(Tons) AnnualisedAverageMilkYieldperMilkableCow(Tons) 337,989 374,034 277,967 10.7% 3.1% 13.4 13.0 12.8 InterimReport20235 Highlights Revenue(RMBmillion) HerdSizeofDairyCows(Heads) 1.9% 11.5% 2021H12022H12023H1 2021H1 2022H1 2023H1 6AustAsiaGroupLtd. Highlights FORTHESIXMONTHSENDED30JUNE FINANCIALDATA 2023 RMB’000 (Unaudited) 2022 RMB’000 (Restated) (Audited)Change Revenue 1,845,610 1,810,503+1.9% Grossprofit 312,468 443,109-29.5% (Losses)/gainsarisingfromchangesinfairvalueless coststosellofotherbiologicalassets (414,615) 12,825-3,332.9% (Loss)/profitbeforetax (303,579) 201,038-251.0% (Loss)/profitfortheperiod (310,479) 194,148-259.9% (Loss)/profitattributabletoownersoftheCompany (310,479) 194,148-259.9% Basicearningspershare(RMB) (0.44) 0.31-241.9% KEYPERFORMANCEINDICATORS 2023 2022Change Annualisedaveragemilkyieldpermilkablecow(tons) 13.4 13.0+3.1% Herdsizeofdairycows(heads) 124,269 111,424+11.5% Rawmilksalesvolume(tons) 374,034 337,989+10.7% FortheReportingPeriod,theGrouprecordedarevenueofapproximatelyRMB1,845.6million,representingamoderategrowthof1.9%comparedtothesameperiodof2022.Thisismainlyattributableto: