冰山B(200530):2023年半年度财务报告（英文版）

时间：2023年08月26日 00:27:39 中财网

原标题:冰山B:2023年半年度财务报告（英文版）

BINGSHAN REFRIGERATION & HEAT TRANSFER TECHNOLOGIES CO., LTD. CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2023






(NOT AUDITED)








BALANCE SHEET
Prepared by Bingshan Refrigeration & Heat Transfer Technologies Co., Ltd. June 30, 2023 Unit: RMB Yuan

Items	30-June-2023		1-Jan-2023
	Consolidation	Parent Company	Consolidation	Parent Company
Current assets:
Monetary funds	935,314,724.32	121,338,274.25	1,006,165,899.18	361,446,559.26
Financial assets which are measured by fair value and which changes are recorded in current profit and loss
Derivative financial assets
Transaction financial assets
Notes receivable	436,138,232.96	73,504,466.57	505,945,261.18	100,218,283.64
Accounts receivable	1,556,250,566.33	748,681,197.81	1,409,978,442.95	629,954,649.50
Receivables financing	289,036,299.90	46,450,544.61	58,792,792.70	12,451,483.74
Accounts paid in advance	181,132,850.78	86,549,600.31	171,991,468.12	61,446,678.23
Other receivables	56,174,612.60	41,937,269.90	51,394,474.24	36,021,805.53
Interest receivables
Dividend receivable	4,361,299.55	10,184,798.49	14,495.00
Inventories	1,564,068,652.36	366,751,018.14	1,395,344,780.24	342,276,945.65
Contract assets	295,009,088.87	108,391,267.34	225,790,875.78	83,739,043.68
Assets held for sale
Non-current asset due within one year	12,571,309.30	12,571,309.30	15,715,631.52	15,715,631.52
Other current assets	72,026,226.30	234,800.41	33,499,577.60	565,836.48
Total current assets	5,397,722,563.72	1,606,409,748.64	4,874,619,203.51	1,643,836,917.23
Non-current assets:
Finance asset held available for sales
Held-to-maturity investment
Long-term account receivable	5,162,458.90	5,162,458.90	5,162,458.90	5,162,458.90
Long-term equity investment	560,434,511.74	2,861,738,379.20	562,987,771.94	2 ,720,998,153.80
Other Non-current financial assets	154,314,864.51	152,999,722.01	149,950,861.31	148,635,718.81
Investment property	113,680,574.74	88,683,297.10	115,332,918.20	90,986,890.03
Fixed assets	1,311,960,863.65	624,832,328.27	1,229,029,368.93	646,432,825.98
Construction in progress	120,460,980.49	58,072,120.16	115,577,902.54	48,905,875.93
Right of use assets	17,252,776.14	13,737,818.45	30,941,662.26	14,975,625.90
Engineering material
Disposal of fixed asset
Productive biological asset
Oil and gas asset
Intangible assets	200,766,768.53	70,101,114.73	168,076,720.07	72,158,994.17
Expense on Research and Development
Goodwill	270,800,976.03	-	2 48,345,508.41	-
Long-term expenses to be apportioned	6,061,988.51	4,994,056.53	6,486,566.92	5,553,733.11
Deferred income tax asset	100,110,654.25	23,177,703.42	95,424,386.61	21,597,992.46
Other non-current asset
Total non-current asset	2,861,007,417.49	3,903,498,998.77	2,727,316,126.09	3,775,408,269.09
Total assets	8,258,729,981.21	5,509,908,747.41	7,601,935,329.60	5,419,245,186.32
Current liabilities:
Short-term loans	285,525,821.90	229,000,000.00	274,052,990.15	234,980,000.00

Financial liabilities which are measured by fair value and which changes are recorded in current profit and loss
Derivative financial liabilities
Transaction financial liabilities
Notes payable	702,812,950.62	299,694,457.74	618,944,384.85	259,002,815.07
Accounts payable	1,772,786,424.04	417,924,008.98	1,586,098,060.59	406,794,291.57
Accounts received in advance
Contract liabilities	778,394,477.23	148,129,305.72	647,645,820.57	139,622,706.08
Wage payable	99,905,376.28	97,305.73	118,216,683.23	14,557,783.63
Taxes payable	27,175,496.50	6,213,244.20	33,691,523.62	9,430,543.11
Other accounts payable	81,615,830.24	24,066,504.88	67,054,250.25	21,061,597.80
Interest payable
Dividend payable	8,965,281.07	8,965,281.07	533,156.00	533,156.00
Liabilities held for sale
Non-current liabilities due within one year	103,835,713.78	85,205,472.33	63,105,954.56	42,972,752.44
Other current liabilities	321,182,483.03	76,380,653.81	204,650,003.24	106,146,986.20
Total current liabilities	4,173,234,573.62	1,286,710,953.39	3,613,459,671.06	1,234,569,475.90
Non-current liabilities:
Long-term loans	739,400,000.00	739,400,000.00	715,100,000.00	715,100,000.00
Bonds payable
Preferred stock
Perpetual bond
Lease liability	18,816,652.85	11,714,291.84	11,230,532.05	12,613,986.87
Long-term account payable	27,261,665.26	8,079,947.11	31,009,644.16	12,908,810.87
Long-term wage payable
Special Payable
Anticipation liabilities	15,266,933.73		18,805,967.43
Deferred income	98,148,550.01	59,553,048.01	99,754,346.39	61,685,846.39
Deferred income tax liabilities	66,823,727.27	22,705,866.88	52,306,365.68	20,603,550.11
Other non-current liabilities
Total non-current liabilities	965,717,529.12	841,453,153.84	928,206,855.71	822,912,194.24
Total liabilities	5,138,952,102.74	2,128,164,107.23	4,541,666,526.77	2,057,481,670.14
Shareholders’ equity
Share capital	843,212,507.00	843,212,507.00	843,212,507.00	843,212,507.00
Other equity instruments
Preferred stock
Perpetual bond
Capital public reserve	717,097,098.38	755,146,592.54	717,097,098.38	755,146,592.54
Less: Treasury stock
Other comprehensive income	2,208,669.73	1,246,569.06	2,208,669.73	1,246,569.06
Special preparation
Surplus public reserve	825,226,634.15	825,226,634.15	825,226,634.15	825,226,634.15
Generic risk reserve
Retained profit	675,860,321.80	956,912,337.43	618,445,922.58	936,931,213.43
Total owner’s equity attributable to parent company	3,063,605,231.06	3,381,744,640.18	3,006,190,831.84	3,361,763,516.18
Minority interests	56,172,647.41	-	54,077,970.99	-
Total owner’s equity	3,119,777,878.47	3,381,744,640.18	3,060,268,802.83	3,361,763,516.18

Total liabilities and shareholder’s equityLegal Representative: Ji Zhijian Chief Financial Official: Wang Jinxiu Person in Charge of Accounting Organization: Li Sheng



INCOME STATEMENT
Prepared by Bingshan Refrigeration & Heat Transfer Technologies Co., Ltd. January-June, 2023 Unit: RMB Yuan

Items	January-June, 2023		January-June, 2022
	Consolidation	Parent Company	Consolidation	Parent Company
I. Total sales	2,327,536,713.05	561,507,191.57	1,291,858,908.71	468,001,628.25
II. Total operating cost	2,244,978,370.92	561,507,191.57	1,304,025,021.32	486,496,189.37
Including: Operating cost	1,941,335,530.42	462,573,454.21	1,131,915,209.09	407,577,362.51
Taxes and associate charges	17,209,585.63	6,734,597.24	9,791,372.03	5,558,409.19
Selling and distribution expenses	98,211,645.02	24,951,968.65	55,209,408.15	20,533,128.73
Administrative expenses	103,515,309.49	31,968,790.92	70,074,155.71	34,892,044.21
R&D expenses	68,628,817.97	15,845,215.75	31,564,520.91	14,040,048.85
Financial expense	16,077,482.38	14,942,066.91	5,470,355.43	3,863,954.55
Including: interest expense	19,165,466.43	14,246,006.33	7,533,477.17	4,561,734.35
interest income	5,451,984.39	735,367.41	2,004,850.77	1,542,821.77
Add: Other income	1,814,789.04	100,000.00	1,984,170.62	31,241.33
Gain/(loss) from investment	6,848,068.69	29,661,828.13	83,743,763.15	88,227,124.82
Including: income from investment on affiliated enterprise and jointly enterprise	90,409.95	-183,975.05	16,955,402.09	16,926,568.63
Gain/(loss) from change in fair value (loss as “-“)	4,364,003.20	4,364,003.20	-29,425,921.52	-29,425,921.52
Credit impairment loss (loss as “-“)	-19,302,777.86	-5,984,187.92	-12,091,879.71	-1,460,424.20
Assets impairment loss (loss as “-“)	-4,905,134.78	-1,472,892.79	-775,665.61	-632,818.79
Gain/(loss) from asset disposal (loss as “-“)	51,209.01	0.00	67,260.20	1,451.76
III. Operating profit	71,428,499.43	31,159,848.51	31,335,614.52	38,277,333.61
Add: non-business income	4,268,645.77	9,639.35	1,610,684.35	20,000.08
Less: non-business expense	2,257,797.99	70,000.00	332,644.57
IV. Total profit	73,439,347.21	31,099,487.86	32,613,654.30	38,297,333.69
Less: Income tax	13,930,271.56	2,686,238.79	2,774,153.99	1,234,987.29
V. Net profit	59,509,075.65	28,413,249.07	29,839,500.31	37,062,346.40
(I) Net profit from continuous operation	59,509,075.65	28,413,249.07	29,839,500.31	37,062,346.40
(II)Net profit from discontinuing operation
Net profit attributable to parent company	57,414,399.22	28,413,249.07	29,568,351.52	37,062,346.40
Minority shareholders’ gains and losses	2,094,676.43		271,148.79
VI. After-tax net amount of other comprehensive incomes
After-tax net amount of other comprehensive incomes attributable to owners of the Company
(I) Other comprehensive incomes that will not be reclassified into gains and losses
1. Changes in net liabilities or assets with a defined benefit plan upon re-measurement
2. Enjoyable shares in other comprehensive incomes in invests that cannot be reclassified into gains and losses under the equity method
(II) Other comprehensive incomes that will be reclassified into gains and losses
1. Enjoyable shares in other comprehensive incomes in invests that will be reclassified into gains and losses under the equity method
2. Gains and losses on fair value changes of available- for-sale financial assets
3. Gains and losses on reclassifying held-to-maturity investments into available-for-sale financial assets

4. Effective hedging gains and losses on cash flows
5. Foreign-currency financial statement translation difference
6、Others
……
After-tax net amount of other comprehensive incomes attributable to minority shareholders
VII Total comprehensive income	59,509,075.65	28,413,249.07	29,839,500.31	37,062,346.40
Total comprehensive income attributable to parent company	57,414,399.22		29,568,351.52	37,062,346.40
Total comprehensive income attributable to minority shareholders	2,094,676.43		271,148.79
VIII. Earnings per share
(I) basic earnings per share	0.07		0.04
(II) diluted earnings per share	0.07		0.04

Legal Representative: Ji Zhijian Chief Financial Official: Wang Jinxiu Person in Charge of Accounting Organization: Li Sheng


CASH FLOW STATEMENT
Prepared by Bingshan Refrigeration & Heat Transfer Technologies Co., Ltd. January -June, 2023 Unit: RMB Yuan

Items	January -June, 2023		January -June, 2022
	Consolidation	Parent Company	Consolidation	Parent Company
I. Cash flows arising from operating activities:
Cash received from selling commodities and providing labor services	1,897,060,493.23	416,876,256.09	1,261,666,720.62	352,345,258.81
Write-back of tax received	9,988,890.50		11,560,593.20	4,006,659.69
Other cash received concerning operating activities	52,698,239.72	7,689,232.01	27,127,455.59	5,384,314.18
Subtotal of cash inflow arising from operating activities	1,959,747,623.45	424,565,488.10	1,300,354,769.41	361,736,232.68
Cash paid for purchasing commodities and receiving labor service	1,457,105,820.91	474,452,446.24	1,193,219,986.59	496,371,451.85
Cash paid to/for staff and workers	369,826,569.78	62,530,285.96	188,402,543.12	62,633,591.91
Taxes paid	107,685,392.77	28,543,318.27	31,106,515.38	11,139,042.04
Other cash paid concerning operating activities	151,924,036.97	26,003,055.24	77,032,061.17	32,464,131.37
Subtotal of cash outflow arising from operating activities	2,086,541,820.43	591,529,105.71	1,489,761,106.26	602,608,217.17
Net cash flows arising from operating activities	-126,794,196.98	-166,963,617.61	-189,406,336.85	-240,871,984.49
II. Cash flows arising from investing activities:
Cash received from recovering investment			300,000.00	300,000.00
Cash received from investment income	5,796,799.24	24,022,304.24	76,499,887.00	76,474,242.00
Net cash received from disposal of fixed, intangible and other long-term assets	434,242.64	30,000.00	361,191.28	5,000.00
Net cash received from disposal of subsidiaries and other units		0.00	5,605,792.62	25,888,200.00
Other cash received concerning investing activities		0.00
Subtotal of cash inflow from investing activities	6,231,041.88	24,052,304.24	82,766,870.90	102,667,442.00
Cash paid for purchasing fixed, intangible and other long-term assets	22,081,215.68	6,203,763.76	12,416,614.10	9,320,136.74
Cash paid for investment		145,285,500.00
Net cash paid for achievement of subsidiaries and other business units	12,056,951.02
Other cash paid concerning investing activities
Subtotal of cash outflow from investing activities	34,138,166.70	151,489,263.76	12,416,614.10	9,320,136.74
Net cash flows arising from investing activities	-27,907,124.82	-127,436,959.52	70,350,256.80	93,347,305.26
III. Cash flows arising from financing activities
Cash received from absorbing investment
Including: Cash received from absorbing minority shareholders' equity investment by subsidiaries
Cash received from loans	345,525,821.90	316,000,000.00	240,850,000.00	229,000,000.00
Cash received from issuing bonds
Other cash received concerning financing activities	6,600,000.00		95,778,131.09	21,144,709.02
Subtotal of cash inflow from financing activities	352,125,821.90	316,000,000.00	336,628,131.09	250,144,709.02
Cash paid for settling debts	252,466,250.00	246,450,000.00	237,845,000.00	237,845,000.00
Cash paid for dividend and profit distributing or interest paying	15,175,950.51	13,745,417.12	12,340,724.16	8,186,734.35
Including: dividends or profit paid by subsidiaries to minority shareholders
Other cash paid concerning financing activities	22,250,574.21	1,267,500.00	56,257,183.04	612,000.00
Subtotal of cash outflow from financing activities	289,892,774.72	261,462,917.12	306,442,907.20	246,643,734.35
Net cash flows arising from financing activities	62,233,047.18	54,537,082.88	30,185,223.89	3,500,974.67
IV. Influence on cash due to fluctuation in exchange rate	-526,981.97		1,614,217.38	-15.49

V. Net increase of cash and cash equivalents
Add: Balance of cash and cash equivalents at the period - begin	921,663,803.17	361,032,768.50	438,969,337.87	369,932,989.19
VI. Balance of cash and cash equivalents at the period– end	828,668,546.58	121,169,274.25	351,712,699.09	225,909,269.14

Legal Representative: Ji Zhijian Chief Financial Official: Wang Jinxiu Person in Charge of Accounting Organization: Li Sheng

CONSOLIDATED STATEMENT OF CHANGES IN OWNERS’ EQUITY
Prepared by Bingshan Refrigeration & Heat Transfer Technologies Co., Ltd 2023.01-06 Unit: RMB Yuan

2023.01-06
Owners’ equity attributable to parent company							Minority equity	Total of owners’ equity
share capital	Capital suplus	Lessen: treasury stock	Other comprehens ive income	Special preparatio n	Surplus reserve	Retained profits
843,212,507.00	717,097,098.38		2,208,669.73		825,226,634.15	618,445,922.58	54,077,970.99	3,060,268,802.83
843,212,507.00	717,097,098.38		2,208,669.73		825,226,634.15	618,445,922.58	54,077,970.99	3,060,268,802.83
						57,414,399.22	2,094,676.42	59,509,075.64
						57,414,399.22	2,094,676.42	59,509,075.64
843,212,507.00	717,097,098.38		2 , 2 08,669.73		825,226,634.15	675,860,321.80	56,172,647.41	3,119,777,878.47

（未完）