叶氏化工集团2024 中期业绩报告

2024 中期业绩报告INTERIMREPORT BrighteningHomesandLIVES 增添家庭及生活姿彩 目录CONTENTS 概要 Highlights 主席报告－回顾及展望 ReviewandOutlook 审核委员会 25 行政总裁报告 7 AuditCommittee ReportoftheChiefExecutiveOfficer 上市公司董事进行证券交易的标准守则 25 流动资金及财务资源 13 ModelCodeforSecuritiesTransactions LiquidityandFinancialResources byDirectorsofaListedCompany 人力资源 16 董事详情变更 26 HumanResources ChangeofParticularsoftheDirector 董事及最高行政人员于股份、 17 企业可持续发展 26 相关股份及债权证之权益及淡仓 CorporateSustainability Chairman’sStatement– 2重大投资23 SignificantInvestments 3企业管治24 CorporateGovernance 购买、出售或赎回本公司之上市证券 Purchase,SaleorRedemptionoftheCompany’sListedSecurities 22 CondensedConsolidatedStatementofCashFlows 简明综合财务报告附注 NotestotheCondensedConsolidatedFinancialStatements 38 Directors’andChiefExecutives’InterestsandShortPositionsinShares, UnderlyingSharesandDebentures 购股权19 ShareOptions 主要股东21 SubstantialShareholder 其他资料22 OtherInformation 中期股息22 InterimDividend 暂停办理过户登记手续22 ClosureofRegisterofMembers 简明综合财务报告之审阅报告27 ReportonReviewofCondensedConsolidatedFinancialStatements 简明综合损益及其他全面收益表29 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 简明综合财务状况表31 CondensedConsolidatedStatementofFinancialPosition 简明综合权益变动表33 CondensedConsolidatedStatementofChangesinEquity 简明综合现金流量表36 概要 Highlights 营业额 Revenue 1,557,365,000 港元HK$ 0.6% 本公司股东应占纯利 ProfitattributabletoownersoftheCompany 34,057,000 港元HK$ 109% 销售量 Salesvolume 136,000 吨METRICTONS 5% 借贷比率* Gearingratio* 18.2 18.3% 个百分点 %points 每股盈利 Earningspershare 6.0 港仙HKCENTS 107% 中期股息 Interimdividend 3 港仙HKCENTS 50% *净银行借贷占本公司股东应占权益的百分比为计算基准 *MeasuredbynetbankborrowingsasapercentageofequityattributabletoownersoftheCompany 截至二零二四年六月三十日止六个月（未经审核） Forthesixmonthsended30June2024(unaudited) 主席报告－回顾及展望 Chairman’sStatement–ReviewandOutlook 回顾 本人欣然向叶氏化工集团有限公司（“本公司”）全体股东们呈报截至二零二四年六月三十日止六个月（“回顾期”），本公司及其附属公司（统称“叶氏化工”或“集团”）的业务概况。 回顾期内的经营大环境实在较本人去年的展望更为严峻和具挑战性。一系列不利因素未见消除，诸如西方国家对中国的打压更加全面、中国政府大力推动增长模式转型的进度稍缓、紧张的地缘政治加剧等，此外教人失望的是回顾期内未如预期进入逐渐减息周期。同时政府推行多项措施，试图令楼市复苏的效果并不明显。因内外环境的不确定性诸多，严重影响了市民的消费意欲，整个市况处于较低迷的状况。在此严峻的环境下，各行业为求生存或增加市场份额，于是开展了近年十分罕见和激烈的同业竞争，大打价格战，特别在建筑涂料板块的情况特别严重。集团相关业务首当其冲，回顾期内无论是销售额和毛利率都受到相当不利的影响。尚幸集团的其他各项主要业务和联营公司，基于规模效应的持续发挥，以及在成本控制和扩展出口渠道方面取得不错的成效，因而都有不俗的业绩表现（详见行政总裁报告）。概括而言，集团上半年的整体业务表现贴近预期，回顾期内录得的销售额为15.6亿港元，较上年同期微降0.6%。主要受惠整体经营溢利及应占溶剂联营公司业绩的增加，股东应占溢利增加1,800万港元至3,400万港元。 REVIEW ItismypleasuretopresenttoallshareholdersofYip’sChemicalHoldingsLimited(the“Company”)anoverviewofthebusinessoftheCompanyanditssubsidiaries(collectively“Yip’sChemical”orthe“Group”)forthesixmonthsended30June2024(the“periodunderreview”). Duringtheperiodunderreview,thegeneraloperatingenvironmentwasevengrimmerandmorechallengingthanwhatIexpectedlastyear.Anumberofunfavourablefactors,suchastheincreasingcontainmentofChinabywesterncountries,theslowprogressoftheChinesegovernmentinintensivelypromotingthetransformationofthegrowthmodelandheightenedgeopoliticaltensions,stillpersisted.Furthertothat,itcameasadisappointmenttomanythatthemarketdidnotembarkonarate-cuttingcycleduringtheperiodunderreviewasexpected.Inaddition,thepackageofgovernmentmeasurestorevitalisethepropertymarketfailedtoproducesignificantresults.Theuncertaintiesintheinternalandexternalenvironmentsseriouslyunderminedconsumersentimentandresultedinasluggishmarket.Inthisdiresituation,playersinallindustriesfacedintensecompetitionrarelyseeninrecentyearsandresortedtopricewarsinthehopeofsurvivingorgainingmarketshare.Thearchitecturalcoatingssectorhasbeenparticularlyhardhit,andtheGroupborethebruntasthesalesandgrossprofitmarginoftherelevantsegmentwerealladverselyaffectedduringtheperiodunderreview.Nevertheless,theGroupsawsolidperformanceinotherprincipalbusinessesandassociate(pleaserefertotheReportoftheChiefExecutiveOfficerfordetails)attributabletotheirwell-establishedeconomiesofscaleaswellasthesatisfactoryresultsoftheircostcontrolandexportchannelexpansionefforts.Ingeneral,theGroup’soverallbusinessperformanceforthefirsthalfoftheyearliveduptoourexpectations.SalesfortheperiodunderreviewamountedtoHK$1.56billion,representingaslightdecreaseof0.6%comparedtothecorrespondingperiodoftheprecedingyear.ProfitattributabletoownersincreasedbyHK$18milliontoHK$34millionmainlyasaresultofincreasesofoveralloperatingprofitandshareofresultsofsolventsassociate. 在财务表现方面，因应恶劣的经营大环境，集团的信贷政策更趋严谨，加上多年行之有效的审慎理财政策，因此集团的整体财务状况仍处于良好的状况，于二零二四年六月三十日的借贷比率录得18.3%的较低水平。经综合评估集团的业务前景、未来发展策略和一贯积极回馈股东的做法，本公司董事（“董事”）会 （“董事会”）议决向全体股东派发中期股息每股3港仙。与此同时为体现集团的价值和为股东们谋求更大的利益，回顾期内集团首度尝试在市场进行回购股份计划（详见本公司二零二四年六月十七日的公告），成效有待观察。 Regardingfinancialperformance,theGrouphastighteneditscreditpolicyinthefaceofthechallengingoperatingenvironment.Inaddition,attributabletoitseffectiveandprudenttreasurypolicyovertheyears,theGrouphasmaintainedahealthyoverallfinancialposition.Asat30June2024,theGroup’sgearingratiowasatarelativelylowlevelof18.3%.AfteracomprehensiveassessmentoftheGroup’sbusinessprospectsandfuturedevelopmentstrategiesandconsideringtheestablishedpracticeofrewardingshareholdersearnestly,theboard(the“Board”)ofdirectors(the“Director(s)”)oftheCompanyhasresolvedtopayan