中核国际二零二四年中期报告

StockCode股份代号:2302 CONTENTS目录 CorporateInformation公司资料 2 ManagementDiscussion&Analysis管理层讨论及分析 3 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 简明综合损益表及其他全面收益表 14 CondensedConsolidatedStatementofFinancialPosition简明综合财务状况表 15 CondensedConsolidatedStatementofChangesinEquity简明综合资本变动表 17 CondensedConsolidatedStatementofCashFlows简明综合现金流量表 18 NotestotheCondensedConsolidatedInterimFinancialStatements 简明综合中期财务报表附注 19 OtherInformation其他资料 38 CorporateInformation 公司资料 CNNCINTERNATIONALLIMITED (the“Company”togetherwithitssubsidiariesisreferredtoasthe“Group”) (IncorporatedintheCaymanIslandswithlimitedliability) BOARDOFDIRECTORS ChairmanandNon-ExecutiveDirector WangCheng ChiefExecutiveOfficerandExecutiveDirector ZhangYi Non-ExecutiveDirectors SunRuoFanWuGe IndependentNon-ExecutiveDirectors CuiLiguoZhangLeiChanYeeHoi AUDITCOMMITTEE ChanYeeHoi(Chairman) WuGeCuiLiguoZhangLei REMUNERATIONCOMMITTEE CuiLiguo(Chairman) ZhangYiWuGeZhangLei ChanYeeHoi NOMINATIONCOMMITTEE WangCheng(Chairman) ZhangYiCuiLiguoZhangLei ChanYeeHoi COMPANYSECRETARY LiPhilipSauYan STOCKCODE 2302 中核国际有限公司 （“本公司”及其附属公司统称“本集团”） （于开曼群岛注册成立之有限公司） 董事局 主席暨非执行董事 王成 行政总裁暨执行董事 张义 非执行董事 孙若凡吴戈 独立非执行董事 崔利国张雷陈以海 审核委员会 陈以海（主席）吴戈 崔利国张雷 薪酬委员会 崔利国（主席）张义 吴戈张雷陈以海 提名委员会 王成（主席）张义 崔利国张雷陈以海 公司秘书 李守仁 股份代号 2302 ManagementDiscussion&Analysis 管理层讨论及分析 RESULTS ForthePeriod,theGrouphasrecordedanincreaseingrossprofitofapproximately851%toHK$6,400,000(2023Period:approximatelyHK$673,000),correspondedtothefacilitationoftradesof0.6millionpoundsofnaturaluraniumproductsforRössinguraniummine(auraniummineinNamibiawhichwasindirectlyownedbyChinaNationalUraniumCorporation,Limited(中国铀业股份有限公司,formerlyknownas中国铀业有限公司,anindirectholdingcompanyoftheCompany,“CNUC”)asto68.62%andisoperatedbyRössingUraniumLimited,“RössingUraniumMine”)throughtheUraniumPurchaseTransactions(hasthemeaningascribedtoitinthecircularoftheCompanydated31stMay,2022(the“May2022Circular”)),whichconstitutedacontinuingconnectedtransactionfortheCompany).Meanwhile,theGrouphasrecordedasignificantdecreaseinrevenueofapproximately92%toapproximatelyHK$6,400,000(2023Period:approximatelyHK$76,144,000).TheexpectedsignificantdecreaseinrevenueoftheGroupforthePeriodwasprimarilyattributabletoasubstantialdropintradingvolumewithintheGroup’suraniumtradingbusiness.AsspoturaniumpriceshadexperiencedrapidandsignificantsurgeandvolatilityduringthePeriod,theDirectorsconsideredtheassociatedtransactionrisksofconductingspoturaniumtradesamidsuchheightenedpricevolatilityanduncertaintyintheinternationalspoturaniumtradingenvironmenttobeoverlyburdensometotheGroupintheshortrun.Asameansofprudentriskmanagement,theGrouphadinsteadfocusedonexecutingthecontinuingconnectedtransactionsundertheUraniumPurchaseTransactionwithRössingUraniumMinewhichdidnotinvolveassumptionofpricingrisksbytheGroup,andconsequentlycontributingtothehighergrossprofitoftheGroupforthePeriod. ForthePeriod,theGrouphascompletedfacilitationoftradesofnaturaluraniumproductsofapproximately0.6millionpoundsforRössingUraniumMine,whichbroughtincommissionincomeofapproximatelyHK$6,400,000(2023Period:commissionincomeofnil).TherewasalsoadecreaseofshareofresultofanassociatetoapproximatelyHK$15,596,000(2023Period:approximatelyHK$21,161,000);anincreaseinadministrativeexpensestoapproximatelyHK$17,659,000(2023Period:approximatelyHK$10,301,000),primarilyattributabletoanincreaseinstaffcostsofapproximatelyHK$3,802,000duetomanpowerexpansionandanincreaseinprofessionalfeesofapproximatelyHK$2,803,000mainlyrelatedtothecontinuingconnectedtransactionexerciseconductedduringthePeriod;andanincreaseinfinancecosttoapproximatelyHK$13,379,000(2023Period:approximatelyHK$6,429,000)duetoadrawdownofUS$30,000,000fromageneralbankingfacilityagreementforthepurchaseoftheuraniumproducts.Asaresultoftheforegoing,anetlossofapproximatelyHK$7,731,000(2023Period:anetprofitofapproximatelyHK$8,330,000)wasrecordedforthePeriod. 业绩 于回顾期，本集团录得毛利增加约851%至约港币6,400,000元（二零二三年同期：约港币673,000元），实现通过铀采购交易（具有本公司日期为二零二二年五月三十一日的通函（“二零二二年五月通函”）赋予该词之涵义，其构成本公司的持续关连交易）为罗辛铀矿（位于纳米比亚的铀矿，由中国铀业股份有限公司（前称中国铀业有限公司，本公司间接控股公司，“中国铀业”）间接拥有68.62%权益，并由罗辛铀业有限公司经营，“罗辛铀矿”）促成600,000磅天然铀产品的交易。同时，本集团收入亦大幅减少约92%至约港币6,400,000元（二零二三年同期：约港币76,144,000元）。本集团回顾期内的收入一如预期大减，主要由于本集团铀贸易业务的交易量显着下降。由于期内现货铀价格急速大幅上涨及波动，董事认为在现货铀国际交易环境存在价格剧烈波动及不确定的情况下，进行现货铀交易相联的交易风险，短期内会对本集团造成过重的负担。为实行审慎风险管理，本集团转而专注执行与罗辛铀矿的铀采购交易项下持续关连交易，该等交易并不涉及本集团承担价格风险，因此期内为本集团贡献较高的毛利。 于回顾期，本集团已完成为罗辛铀矿促成约600,000磅天然铀产品的交易，为本集团带来佣金收入约港币6,400,000元（二零二三年同期：佣金收入为零）。应占联营公司业绩亦有所减少，约为港币15,596,000元（二零二三年同期：约港币21,161,000元）；行政开支增加至约港币17,659,000元（二零二三年同期：约港币10,301,000元），主要由于扩增人力资源导致员工成本增加约港币3,802,000元，及主要与期内进行的持续关连交易活动有关的专业费用增加约港币2,803,000元；以及由于从一般银行融资协议中提取30,000,000美元以购买天然铀产品，令财务费用增加至约港币13,379,000元 （二零二三年同期：约港币6,429,000元）。由于上述原因，于回顾期内录得净亏损约港币7,731,000元（二零二三年同期：纯利约港币 8,330,000元）。 ManagementDiscussion&Analysis 管理层讨论及分析 MARKETANDBUSINESSOVERVIEW ThespoturaniumpriceshadexperiencedrapidandsignificantsurgeandvolatilityduringthePeriod.Thepresenceofassociatedtransactionrisksofconductingspoturaniumtradesamidsuchheightenedpricevola