新天地产集团中期报告 2024
(IncorporatedinBermudawithlimitedliability) （于百慕大注册成立之有限公司） (StockCode股份代号:760) 2024 InterimReport 中期报告 *仅供识别 CONTENTS 目录 ManagementDiscussionandAnalysis2 管理层之讨论及分析 OtherInformation12 其他资料 CondensedConsolidatedStatementofProfitorLossand OtherComprehensiveIncome16 简明综合损益及其他全面收入报表 CondensedConsolidatedStatementofFinancialPosition18 简明综合财政状况表 CondensedConsolidatedStatementofCashFlows20 简明综合现金流量表 CondensedConsolidatedStatementofChangesinEquity22 简明综合权益变动表 NotestotheCondensedConsolidatedFinancialStatements24 简明综合财务报表附注 MANAGEMENTDISCUSSIONANDANALYSIS 管理层之讨论及分析 BUSINESSANDFINANCIALREVIEW Overview TheprincipalactivityofTalentPropertyGroupLimitedisinvestmentholding.TheGroupengagesinthebusinessesof(i)propertydevelopment,(ii)propertyinvestmentand(iii)propertymanagementinthePRCsincetheGroupcompletedtheacquisitionofequityinterestsinvariousrealestateprojectsinthePRCin2011(the“PreviousAcquisition”). Revenueandgrossprofit Duringthesixmonthsended30June2024(the“ReportingPeriod”),theGrouprecordedanunauditedconsolidatedrevenueandgrossprofitofRMB170.4millionandRMB36.4million,respectively,ascomparedtorevenueofRMB413.2millionandgrossprofitofRMB86.5millionforthesixmonthsended30June2023(the“PrecedingPeriod”),respectively. RevenuesofRMB81.9million,RMB43.9millionandRMB15.9million(PrecedingPeriod:RMB102.6million,RMB237.7millionandRMB47.2million)wererecognisedfromtherespectivedeliveryofpropertiessoldforGuangzhouXintianBanshan,XuzhouLinanIntelligentIndustrialParkandYangzhouIntelligenceLivingCityofgrossfloorareaofapproximately1,300squaremeters(“sqm”),4,300sqmand2,500sqm(PrecedingPeriod:1,600sqm,23,500sqmand4,400sqm),respectively.RevenuefromthesalesofotherpropertieswasRMB17.9million(PrecedingPeriod:RMB12.6million). 业务及财务回顾 概览 新天地产集团有限公司之主要业务为投资控股。自本集团于二零一一年于中国完成收购多项房地产项目股权（“前收购事项”）以来，本集团于中国从事(i)物业开发，(ii)物业投资及(iii)物业管理业务。 收益及毛利 截至二零二四年六月三十日止六个月（“报告期间”），本集团录得未经审核综合收益及毛利分别为人民币170.4百万元及人民币36.4百万元，而截至二零二三年六月三十日止六个月（“前一期间”）的收益及毛利分别为人民币413.2百万元及人民币86.5百万元。 就交付广州新天半山、徐州林安智慧产业园及扬州智慧生活城所售总建筑面积分别约1,300平方米（“平方米”）、4,300平方米及2,500平方米（前一期间：1,600平方米、23,500平方米及4,400平方米）的物业分别确认收益人民币81.9百万元、人民币43.9百万元及人民币15.9百万元（前一期间：人民币102.6百万元、人民币237.7百万元及人民币47.2百万元）。销售其他物业的收益为人民币17.9百万元（前一期间：人民币12.6百万元）。 2新天地产集团有限公司2024年中期报告 MANAGEMENTDISCUSSIONANDANALYSIS 管理层之讨论及分析 DuringtheReportingPeriod,thefinancingenvironmentinGuangzhouwasfurtherinfavourofindividualhomepurchasersinthecontextofprudentpurchasingsentiments.Manydevelopersofferedmoreincentivesforahigherprojectdigestionagainsttheprolongeddestockingperiod,resultinginadeclineinaveragetransactionpricesinsomedistricts.SubscriptionandcontractsalestotallingapproximatelyRMB85million(PrecedingPeriod:RMB192million)withGFAofapproximately1,300sqm(PrecedingPeriod:2,400sqm)wasrecordedforXintianBanshan.Decliningpropertypricewasmoreobviousinsecondtierandthirdtiercities.Inventorylevelremainsveryhighandtheeffectofvariousstimulusmeasuresbygovernmentareyettobeproved.ThesalesrecordedinYangzhouprojectprimarilyweretheresultofpropertyoff-settingagainstcostpayablewhereassalesrecordedfromXuzhouwasresultedfromourefforttowardsthedeliveryofunitspre-soldinpreviousyears.NewsubscriptionandcontractsalestotallingRMB18million(PrecedingPeriod:RMB38million)wasrecordedforthesetwoprojects. DuringtheReportingPeriod,rentalmarketinGuangzhouwasdominantbyrelocationdemandastenantswerehighlysensitivetorentalcosts.Assuch,landlordshaveexpandedbargainingrangesoastosolicittenants.RentalincomeandpropertymanagementfeeincomefromourTalentShoesTradingCenterandotherpropertiesoftheGroupdecreasedtoRMB6.8million(PrecedingPeriod:RMB8.2million)andRMB4.0million(PrecedingPeriod:RMB4.9million),respectively. AftertakingintoaccountofthecostsfromPreviousAcquisition,subsequentdevelopmentcost,thenetprovisionforimpairmentlossaswellasourpricingandchangesinrevenuemix,grossprofitdecreasedtoRMB36.4millionwhileoverallgrossprofitmarginimprovedslightlyto21.3%(PrecedingPeriod:grossprofitofRMB86.5millionandgrossprofitmarginof20.9%),respectively. 于报告期间，在审慎置业情绪下，广州融资环境进一步有利于个人购房者。开发商纷纷推出更多优惠措施，推动项目加速消化以应对长期去库存期间，导致部分地区平均交易价格下跌。新天半山录得认购及合约销售总额约人民币85百万元 （前一期间：人民币192百万元），总建筑面积约1,300平方米（前一期间：2,400平方米）。房价下跌情况在二三线城市愈加明显。库存量依然极高，政府各项刺激措施尚未见效。扬州项目录得销售额乃主要来自以房抵工程款，而徐州录得销售额则由于我们致力交付过往年度预售单位。两个项目录得新认购及合约销售总额人民币18百万元（前一期间：人民币38百万元）。 于报告期间，广州租赁市场因租户对租赁成本高度敏感而以搬迁需求为主。因此，业主放宽议价范围以吸引租户。本集团天伦鞋业交易中心及其他物业的租金收入及物业管理费收入分别减少至人民币6.8百万元（前一期间：人民币8.2百万元）及人民币4.0百万元（前一期间：人民币4.9百万元）。 经计及前收购事项的成本、后续开发成本、减值亏损拨备净额、我们的定价及收益组合变动，毛利减至人民币36.4百万元，而整体毛利率小幅升至21.3%（前一期间：毛利人民币86.5百万元及毛利率20.9%）。 TalentPropertyGroupLimitedInterimReport20243 MANAGEMENTDISCUSSIONANDANALYSIS 管理层之讨论及分析 Distributioncosts,administrativeandotheroperatingexpenses DuringtheReportingPeriod,distributioncostdecreasedfromRMB6.9millioninthePrecedingPeriodtoRMB3.7millionintheReportingPeriodasaresultofsignificantreductionofsellingactivities.AdministrativeandotheroperatingexpensesremainedsteadyatRMB19.3million(PrecedingPeriod:RMB19.2million)intheReportingPeriod.TheGroupwillstaycautiousoncostcontrol. Shareofresultandimpairmentlossofinterestinanassociate TheLinheCu
