亚洲水泥(中国)：截至二零二五年十二月三十一日止年度之全年业绩公告

Asia Cement (China) Holdings Corporation 743 20251231202420251231 2025 20251231(www.hkexnews.hk)(www.achc.com.cn) 202639 CONTENTS 2Corporate Information5Financial HighlightsConsolidated Financial Statements6Consolidated Statement of Profit or Loss andOther Comprehensive Income7Consolidated Statement of Financial Position9Consolidated Statement of Changes in Equity11Consolidated Statement of Cash Flows13Notes to the Consolidated Financial Statements27Management Discussion and Analysis36Other Information Corporate Information Executive DirectorsMr. HSU, Shu-ping(Vice Chairman)Mr. CHANG, Chen-kuen(Chief Executive Officer)Mr. LIN, Seng-chang Non-Executive Directors Mr. HSU, Shu-tong(Chairman)Mr. CHEN, Ruey-longMr. LEE, Kun-yenMs. WU, Ling-ling Independent Non-Executive Directors Mr. TSIM, Tak-lung DominicMr. WANG, WeiDr. WANG, Kuo-ming (Resigned on 28 October 2025)Mr. WU, Chun-pangMs. HO LIN, Mei-hsueh (Appointed on 28 October 2025) 202510 28202510 28 COMPANY SECRETARYMr. LUI, Wing Yat Christopher AUTHORIZED REPRESENTATIVESMr. CHANG, Chen-kuenMr. LUI, Wing Yat Christopher Mr. TSIM, Tak-lung Dominic(Chairman)Mr. HSU, Shu-tongMr. WU, Chun-pang MEMBERS OF REMUNERATION COMMITTEE 202510 28202510 28202510 28 Mr. TSIM, Tak-lung Dominic(Chairman)(Re-designated on 28 October 2025)Mr. HSU, Shu-tongDr. WANG, Kuo-ming (Resigned on 28 October 2025)Ms. HO LIN, Mei-hsueh (Appointed on 28 October 2025) MEMBERS OF NOMINATION COMMITTEE Mr. HSU, Shu-tong(Chairman)Mr. TSIM, Tak-lung DominicMr. WANG, WeiMs. HO LIN, Mei-hsueh (Appointed on 28 October 2025) 202510 28 MEMBERS OF INDEPENDENCE COMMITTEE Mr. TSIM, Tak-lung Dominic(Chairman)Dr. WANG, Kuo-ming (Resigned on 28 October 2025)Mr. WU, Chun-pangMs. HO LIN, Mei-hsueh (Appointed on 28 October 2025) 202510 28202510 28 Corporate Information MEMBERS OF CORPORATE SUSTAINABILITYCOMMITTEE 202510 28202510 28202510 28 Mr. HSU, Shu-ping(Chairman)(Re-designated on 28 October 2025)Ms. WU, Ling-lingDr. WANG, Kuo-ming (Resigned on 28 October 2025)Ms. HO LIN, Mei-hsueh (Appointed on 28 October 2025) REGISTERED OFFICE Cricket Square, Hutchins DrivePO Box 2681, Grand Cayman KY1-1111Cayman Islands Cricket Square, Hutchins DrivePO Box 2681, Grand Cayman KY1-1111Cayman Islands PRINCIPAL PLACE OF BUSINESS IN THE PRC No. 6 Yadong AvenueMa-Tou Town, Ruichang CityJiangxi Province 6 PRINCIPAL PLACE OF BUSINESS IN HONG KONG Portion of Unit B, 11th FloorLippo Leighton Tower103 Leighton RoadCauseway BayHong Kong 10311B PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE SMP Partners (Cayman) LimitedRoyal Bank House – 3rd Floor24 Shedden RoadP.O. Box 1586, Grand Cayman KY1-1110Cayman Islands SMP Partners (Cayman) LimitedRoyal Bank House – 3rd Floor24 Shedden RoadP.O. Box 1586, Grand Cayman KY1-1110Cayman Islands HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong PRINCIPAL BANKERS China Construction BankIndustrial and Commercial Bank of ChinaBank of ChinaBank of Communications HONG KONG LEGAL ADVISER Zhong Lun Law Firm4/F, Jardine House1 Connaught PlaceCentralHong Kong 14 Corporate Information AUDITOR •8835 Deloitte Touche TohmatsuRegistered Public Interest Entity Auditors35/F, One Pacific Place88 QueenswayHong Kong 743 STOCK CODE743 COMPANY WEBSITEwww.achc.com.cn www.achc.com.cn (852) 2839 3705(852) 2577 8040 CONTACT DETAILSPhone:(852) 2839 3705Fax:(852) 2577 8040 Financial Highlights Notes:1.Current ratio is calculated as current assets divided by current liabilities.2.Quick ratio is calculated as current assets less inventories divided by currentliabilities.3.Gearing ratio is calculated as total liabilities divided by total assets. Consolidated Statement of Profit or Loss and Other Comprehensive Income For the year ended 31 December 2025202512 31 Consolidated Statement of Financial Position As at 31 December 2025202512 31 Consolidated Statement of Changes in Equity For the year ended 31 December 2025202512 31 a.In accordance with the relevant laws and regulations of thePeople’s Republic of China (the “PRC”), the Group’s PRCsubsidiaries are required to provide for PRC statutory reserves,including enterprise expansion fund and general reserve fund, byway of appropriations from their respective statutory net profit(based on the subsidiary’s PRC statutory financial statements) butbefore dividend distributions. All appropriations to the funds are made at the discretion of thesubsidiaries’ board of directors. The board of directors shall decideon the amounts to be appropriated based on the profitability ofeach subsidiary each year. The enterprise expansion fund may be used to increase registeredcapital subject to approval from the relevant PRC authorities. Thegeneral reserve fund may be used to offset accumulated losses orincrease the registered capital of the subsidiary subject to approvalfrom the relevant PRC authorities. The above reserve funds are not a