飞亚达Ｂ(200026):2023年半年度财务报告（英文版）

时间：2023年08月22日 19:16:44 中财网

原标题:飞亚达Ｂ:2023年半年度财务报告（英文版）

FIYTA Precision Technology Co., Ltd.
2023 Semi-annual
Financial Report


August 23, 2023

I. Auditors’ Report
Has the semi-annual report been audited
No
II. Financial Statements
The currency applied in the financial notes and statements is Renminbi (CNY) 1. Consolidated Balance Sheet
Prepared by FIYTA Precision Technology Co., Ltd.

June 30, 2023
In CNY

Items	June 30, 2023	January 01, 2023
Current assets:
Monetary capital	519,368,795.12.	313,747,463.64
Settlement reserve
Inter-bank lending
Transactional financial assets
Derivative financial assets
Notes receivable	14,629,298.90.	32,214,912.10
Accounts receivable	399,576,267.99	305,290,959.68
Financing with accounts receivable
Advance payment	8,005,894.20.	8,039,794.97
Receivable premium
Reinsurance accounts receivable
Reserve for reinsurance contract receivable
Other receivables	57,386,850.68.	56,918,019.48
Including: Interest receivable
Dividends receivable
Redemptory monetary capital for sale
Inventories	2,085,380,802.48	2,141,320,373.67
Contract assets
Held-for-sale assets
Non-current assets due within a year
Other current assets	39,308,621.80.	66,339,505.32
Total current assets	3,123,656,531.17.	2,923,871,028.86
Non-current assets:
Loan issuing and advance in cash
Equity investment
Other debt investment
Long term accounts receivable
Long-term equity investments	56,484,605.25	58,182,086.90
Investment in other equity instruments		85,000.00.
Other non-current financial assets
Investment-oriented real estate	367,140,251.89	374,979,494.71
Fixed assets	356,142,836.23	364,628,765.17
Construction-in-progress
Productive biological asset
Oil and Gas Assets
Use right assets	87,234,100.50.	110,330,512.03
Intangible assets	31,559,015.75.	33,200,218.63
Development expenses
Goodwill
Long term expenses to be apportioned	124,953,334.60.	144,488,452.18
Deferred income tax asset	92,102,693.23.	95,784,611.94
Other non-current assets	12,604,532.04	11,593,741.57
Total non-current assets	1,128,221,369.49.	1,193,272,883.13
Total assets	4,251,877,900.66.	4,117,143,911.99
Current liabilities:
Short term borrowings	390,273,749.99.	290,237,111.11
Borrowings from central bank
Loans from other banks
Transactional financial liabilities
Derivative financial liabilities
Notes payable		2,000,600.00
Accounts payable	191,488,208.83.	170,589,456.67
Advance Receipts	9,945,161.72	16,960,128.83
Contract liabilities	19,287,771.81.	16,844,437.47
Money from sale of the repurchased financial assets
Deposits taking and interbank placement
Acting trading securities
Income from securities underwriting on commission
Payroll payable to the employees	111,187,240.92	136,587,939.38
Taxes payable	73,848,183.25.	60,770,168.30
Other payables	129,167,556.82.	165,060,122.58
Including: interest payable
Dividends payable	2,889,585.48	6,324,013.97
Service charge and commission payable
Payable reinsurance
Held-for-sale liabilities
Non-current liabilities due within a year	57,351,473.17.	71,546,316.16
Other current liabilities	2,146,851.31	1,686,806.01
Total current liabilities	984,696,197.82.	932,283,086.51
Non-current liabilities:
Reserve for insurance contract
Long-term borrowings
Bonds payable
Including: preferred shares
Perpetual bond
Lease liabilities	30,745,380.62.	41,642,561.58
Long-term accounts payable
Long term payroll payable to employees
Estimated liabilities
Deferred income	1,295,926.80.	1,295,926.80
Deferred income tax liability	5,441,648.89	5,498,844.95
Other non-current liabilities
Total non-current liabilities	37,482,956.31.	48,437,333.33
Total liabilities	1,022,179,154.13.	980,720,419.84
Owner’s equity:
Capital stock	417,627,960.00.	417,627,960.00
Other equity instruments
Including: preferred shares
Perpetual bond
Capital reserve	1,003,354,306.96.	1,007,086,643.48
Less: shares in stock	47,129,717.65.	50,759,806.16
Other comprehensive income	15,144,598.96	5,739,589.89
Special reserve	2,747,263.00.	2,012,064.91
Surplus reserve	275,010,401.50.	275,010,401.50
Reserve against general risks
Retained earnings	1,562,943,933.76.	1,479,706,638.53
Total owners’ equity attributable to the parent company	3,229,698,746.53.	3,136,423,492.15
Minority shareholders’ equity
Total owner’s equity	3,229,698,746.53.	3,136,423,492.15
Total liabilities and owners’ equity	4,251,877,900.66.	4,117,143,911.99

Legal representative: Zhang Xuhua Chief Financial Officer: Song Yaoming Person in charge of the Accounting Department: Tian Hui
2. Balance Sheet (Parent Company)

Items	June 30, 2023	January 01, 2023
Current assets:
Monetary capital	413,234,945.06.	274,691,023.16
Transactional financial assets
Derivative financial assets
Notes receivable
Accounts receivable	9,527,390.87	603,216.03
Financing with accounts receivable
Advance payment
Other receivables	667,253,750.44.	839,782,543.07
Including: Interest receivable
Dividends receivable
Inventories
Contract assets
Held-for-sale assets
Non-current assets due within a year
Other current assets	12,544,185.27.	14,107,604.63
Total current assets	1,102,560,271.64.	1,129,184,386.89
Non-current assets:
Equity investment
Other debt investment
Long term accounts receivable
Long-term equity investments	1,546,969,980.93	1,552,310,486.50
Investment in other equity instruments		85,000.00.
Other non-current financial assets
Investment-oriented real estate	299,208,476.85	305,676,084.09
Fixed assets	205,123,588.08	209,495,642.59
Construction-in-progress
Productive biological asset
Oil and Gas Assets
Use right assets
Intangible assets	22,808,397.38.	23,522,355.93
Development expenses
Goodwill
Long term expenses to be apportioned	6,440,459.33.	8,240,653.62
Deferred income tax asset	712,027.80.	1,904,597.73
Other non-current assets	5,530,288.43	2,051,932.75
Total non-current assets	2,086,793,218.80.	2,103,286,753.21
Total assets	3,189,353,490.44.	3,232,471,140.10
Current liabilities:
Short term borrowings	390,273,749.99.	290,237,111.11
Transactional financial liabilities
Derivative financial liabilities
Notes payable
Accounts payable	4,256,200.53.	1,048,201.41
Advance Receipts	9,945,161.72	16,960,128.83
Contract liabilities
Payroll payable to employees	24,918,704.24	27,139,007.97
Taxes payable	7,843,400.85.	778,299.01
Other payables	239,551,661.30.	299,198,966.56
Including: interest payable
Dividends payable	2,889,585.48	6,324,013.97
Held-for-sale liabilities
Non-current liabilities due within a year
Other current liabilities
Total current liabilities	676,788,878.63.	635,361,714.89
Non-current liabilities:
Long-term borrowings
Bonds payable
Including: preferred shares
Perpetual bond
Lease liabilities
Long-term accounts payable
Long term payroll payable to employees
Estimated liabilities
Deferred income	1,295,926.80.	1,295,926.80
Deferred income tax liability
Other non-current liabilities
Total non-current liabilities	1,295,926.80.	1,295,926.80
Total liabilities	678,084,805.43.	636,657,641.69
Owner’s equity:
Capital stock	417,627,960.00.	417,627,960.00
Other equity instruments
Including: preferred shares
Perpetual bond
Capital reserve	1,006,232,802.77.	1,010,917,776.19
Less: shares in stock	47,129,717.65.	50,759,806.16
Other comprehensive income
Special reserve
Surplus Reserve	275,010,401.50.	275,010,401.50
Retained earnings	859,527,238.39.	943,017,166.88
Total owner’s equity	2,511,268,685.01.	2,595,813,498.41
Total liabilities and owners’ equity	3,189,353,490.44.	3,232,471,140.10

Legal representative: Zhang Xuhua Chief Financial Officer: Song Yaoming Person in charge of the Accounting Department: Tian Hui

3. Consolidated Profit Statement

Items	The first half year of 2023	The first half year of 2022
I. Turnover	2,364,505,262.56.	2,183,570,749.11
Including: operating income	2,364,505,262.56.	2,183,570,749.11
Interest income
Earned insurance premium
Service charge and commission income
II. Total operating costs	2,129,534,984.07	2,019,291,580.02
Including: Operating costs	1,512,527,481.83.	1,373,664,560.41
Interest payment
Service charge and commission payment
Surrender Value
Compensation expenses, net
Provision of reserve for insurance liabilities, net
Payment of policy dividend
Reinsurance expenses
Taxes and surcharges	15,762,456.07.	14,201,193.33
Sales costs	456,273,629.20	477,806,040.76
Administrative expenses	104,621,729.61	116,715,664.69
R & D expenditures	28,161,470.54	25,026,713.85
Financial expenses	12,188,216.82	11,877,406.98
Where: Interest cost	6,690,859.35.	9,731,247.68
Interest income	2,432,180.03	1,981,825.39
Plus: Other income	6,691,609.41.	13,369,782.95
Investment income (loss is stated with “-”)	-1,697,481.65.	2,462,626.52
Including: return on investment in associate and joint venture	-1,697,481.65.	2,462,626.52
Gain from the derecognition of the financial assets measured at amortised cost
Exchange income (loss stated with “- “)
Net exposure hedge income (loss stated with “-“)
Income from change of fair value (loss is stated with “-”)
Loss from impairment of credit (loss is stated with “-”)	4,333,947.62.	1,848.85
Loss from impairment of assets (loss is stated with “-”)		-348,218.69.
Income from disposal of assets (loss is stated with “-“)	-76,689.73.	-816,021.16
III. Operating Profit (loss is stated with “-“)	244,221,664.14.	178,949,187.56
Plus: Non-operating income	596,523.83.	208,587.88
Less: Non-operating expenses	291,601.18.	825,897.36
IV. Total profit (total loss is stated with “-”)	244,526,586.79.	178,331,878.08
Less: Income tax expense	57,131,519.56.	37,639,093.79
V. Net Profit (net loss is stated with “-“)	187,395,067.23.	140,692,784.29
(I) Classification based on operation sustainability
1. Net Profit from sustainable operation (net loss is stated with “-”)	187,395,067.23.	140,692,784.29
2. Net Profit from termination of operation (net loss is stated with “-”)
(II) Classification by ownership
1.Net profit attributable to the parent company’s shareholder (net loss is stated with “-”)	187,395,067.23.	140,692,784.29
2. Minority shareholders’ gain/loss (net loss is stated with “-”)
VI. Net of other comprehensive income after tax	9,405,009.07.	424,855.72
Net of other comprehensive income after tax attributable to the parent company’s owner	9,405,009.07.	424,855.72
(I) Other comprehensive income which cannot be re-classified into gain and loss
1. Remeasurement of the change amount in the defined benefit plan
2. Other comprehensive income which cannot be converted into gain and loss based on the equity method
3. Movement of the fair value of the investment in other equity instruments
4. Movement of the fair value of the Company’s own credit risk
5. Others
(II) Other comprehensive income which shall be re-classified into gain and loss	9,405,009.07.	424,855.72
1. Other comprehensive income which can be converted into gain and loss based on the equity method
2. Movement of the fair value of the investment in other debt instruments
3. Amount of the reclassified financial assets counted to the other comprehensive income
4. Provision for impairment of the credit of the other creditor's right investment
5. Reserve for cash flow hedge
6. Conversion difference in foreign currency statements	9,405,009.07.	424,855.72
7. Others
Net amount of other comprehensive income after tax attributable to minority shareholders
VII. Total comprehensive income	196,800,076.30.	141,117,640.01
Total comprehensive income attributable to the parent company’s owner	196,800,076.30.	141,117,640.01
Total comprehensive income attributable to minority shareholders
VIII. Earnings per share:
(I) Basic earnings per share	0.4517.	0.3351
(II) Diluted earnings per share	0.4517.	0.3351

Legal representative: Zhang Xuhua Chief Financial Officer: Song Yaoming Person in charge of the Accounting Department: Tian Hui
4. Statement of Profit, Parent Company

Items	The first half year of 2023	The first half year of 2022
I. Operating revenue	92,042,875.14.	91,642,614.69
Less: Operating cost	22,121,058.14.	19,190,036.95
Taxes and surcharges	3,858,296.21.	3,830,748.17
Sales costs	510,613.70	630,681.48
Administrative expenses	29,511,087.70	32,867,677.72
R & D expenditures	5,986,203.21	9,134,485.17
Financial expenses	-103,859.98	-613,920.42
Where: Interest cost	1,476,552.70.	1,770,519.63
Interest income	1,953,770.61	1,830,268.89
Plus: Other income	753,278.99.	587,709.30
Investment income (loss is stated with “-”)	-1,697,481.65	2,462,626.52
Including: return on investment in associate and joint venture	-1,697,481.65	2,462,626.52
Gain from the derecognition of the financial assets measured at amortised cost (loss is stated with “-”)
Net exposure hedge income (loss stated with “-“)
Income from change of fair value (loss is stated with “-”)
Loss from impairment of credit (loss is stated with “-”)	-362,763.81	-186,946.13
Loss from impairment of assets (loss is stated with “-”)
Income from disposal of assets (loss is stated with “-“)	-37,783.55	-13,335.34
II. Operating Profit (loss is stated with “-“)	28,814,726.14	29,452,959.97
Plus: Non-operating income	8,037.20	104,980.99
Less: Non-operating expenses	837.18	3,084.22
III. Total profit (total loss is stated with “-“)	28,821,926.16	29,554,856.74
Less: Income tax expense	8,154,082.65	6,788,603.54
IV. Net Profit (net loss is stated with “-“)	20,667,843.51	22,766,253.20
(I) Net Profit from sustainable operation	20,667,843.51	22,766,253.20
(net loss is stated with “-”)
(II) Net Profit from termination of operation (net loss is stated with “-”)
V. Net of other comprehensive income after tax
(I) Other comprehensive income which cannot be re-classified into the gain and loss
1. Remeasurement of the change amount in the defined benefit plan
2. Other comprehensive income which cannot be converted into gain and loss based on the equity method
3. Movement of the fair value of the investment in other equity instruments
4. Movement of the fair value of the Company’s own credit risk
5. Others
(II) Other comprehensive income which shall be re-classified into gain and loss
1. Other comprehensive income which can be converted into gain and loss based on the equity method
2. Movement of the fair value of the investment in other debt instruments
3. Amount of the reclassified financial assets counted to the other comprehensive income
4. Provision for impairment of the credit of the other creditor's right investment
5. Reserve for cash flow hedge
6. Conversion difference in foreign currency statements
7. Others
VI. Total comprehensive income	20,667,843.51	22,766,253.20
VII. Earnings per share:
(I)Basic earnings per share
(II)Diluted earnings per share

Legal representative: Zhang Xuhua Chief Financial Officer: Song Yaoming Person in charge of the Accounting Department: Tian Hui
5. Consolidated Cash Flow Statement

Items	The first half year of 2023	The first half year of 2022
I. Cash flows arising from operating activities:
Cash received from sales of goods and supply of services	2,544,494,031.57	2,393,028,123.16
Net increase of customers’ deposit and due from banks
Net increase of borrowings from the central bank
Net increase of borrowings from other financial institutions
Cash received from the premium of the original insurance contract
Net cash received from the reinsurance business
Net increase of the reserve from policy holders and investment
Cash received from interest, service charge and commission
Net increase of loan from other banks
Net increase of fund from repurchase business
Net cash received from securities trading on commission
Rebated taxes received	850,371.86	4,558,409.98
Other operation activity related cash	37,298,851.19	37,580,077.51
receipts
Subtotal of cash flow in from operating activity	2,582,643,254.62	2,435,166,610.65
Cash paid for purchase of goods and reception of labor services	1,584,272,785.87	1,500,723,327.63
Net increase of loans and advances to customers
Net increase of due from central bank and due from other banks
Cash from payment for settlement of the original insurance contract
Net increase of the lending capital
Cash paid for interest, service charge and commission
Cash for payment of policy dividend
Cash paid to and for staff	336,029,420.86	367,134,428.28
Taxes paid	135,231,581.42	133,532,633.53
Other business activity related cash payments	182,449,622.85	155,389,957.61
Subtotal of cash flow out from operating activity	2,237,983,411.00	2,156,780,347.05
Net cash flows arising from operating activities	344,659,843.62	278,386,263.60
II. Cash flow arising from investment activities:
Cash received from recovery of investment
Cash received from investment income
Net cash from disposal of fixed assets,intangible assets and recovery of other long term assets	3,545.41	119,998.33
Net cash received from disposal of subsidiaries and other operating units
Other investment activity related cash receipts
Subtotal of cash flow in from investment activity	3,545.41	119,998.33
Cash paid for purchase/construction of fixed assets, Intangible assets and other long term assets	36,273,631.65	53,962,036.53
Cash paid for investment
Net increase of the pledged loan
Net cash paid for acquisition of subsidiaries and other operation units
Other investment activity related cash payments
Subtotal of cash flow out from investment activity	36,273,631.65	53,962,036.53
Net cash flow arising from investment activities:	-36,270,086.24	-53,842,038.20
III. Cash flow arising from fund-raising activities:
Cash received from absorbing investment
Incl.: Cash received from the subsidiaries’ absorption of minority shareholders’ investment
Cash received from loans	250,000,000.00	705,155,704.29
Other financing activity related cash receipts
Subtotal of cash flow in from fund raising activity	250,000,000.00	705,155,704.29
Cash paid for debt repayment	150,000,000.00	500,174,365.00
Cash paid for dividend/profit distribution or repayment of interest	110,259,489.52	129,988,270.60
Including: Dividend and profit paid by the subsidiaries to minority shareholders
Other financing activity related cash payments	92,370,343.32	116,704,112.45
Sub-total cash flow paid for financing activities	352,629,832.84	746,866,748.05
Net cash flow arising from fund-raising activities	-102,629,832.84	-41,711,043.76
IV. Change of exchange rate influencing the cash and cash equivalent	-138,593.06	786,011.77
V. Net increase of cash and cash equivalents	205,621,331.48	183,619,193.41
Plus: Opening balance of cash and cash equivalents	313,747,463.64	210,254,737.14
VI. Ending balance of cash and cash equivalents	519,368,795.12	393,873,930.55

Legal representative: Zhang Xuhua Chief Financial Officer: Song Yaoming Person in charge of the Accounting Department: Tian Hui （未完）