深中华B(200017):2023年半年度财务报告（英文版）

时间：2023年08月28日 23:41:42 中财网

原标题:深中华B:2023年半年度财务报告（英文版）

Shenzhen China Bicycle Company (Holdings) Limited
Semi-Annual Financial Report 2023


August 2023

Financial Report
I. Audit report
Whether the semi annual report is audited
□Yes ?No
The company's semi annual financial report has not been audited II. Financial Statement
Statement in Financial Notes are carried Unit: RMB/CNY
1. Consolidated Balance Sheet
Prepared by Shenzhen China Bicycle Company (Holdings) Limited June 30, 2023
Unit: RMB/CNY

Item	2023-6-30	2023-1-1
Current assets:
Monetary fund	19,737,567.50	54,699,491.18
Settlement provisions
Capital lent
Trading financial assets
Derivative financial assets
Note receivable	839,035.38	1,102,000.00
Account receivable	149,209,751.14	250,069,301.93
Receivable financing
Accounts paid in advance	2,742,066.99	4,286,935.15
Insurance receivable
Reinsurance receivables
Contract reserve of reinsurance receivable
Other account receivable	2,461,431.37	438,477.82
Including: Interest receivable
Dividend receivable
Buying back the sale of financial assets
Inventory	190,374,908.95	48,206,866.81
Contractual assets
Assets held for sale
Non-current asset due within one year
Other current assets	34,580,392.74	35,453,106.62
Total current assets	399,945,154.07	394,256,179.51
Non-current assets:
Loans and payments on behalf
Debt investment
Other debt investment
Long-term account receivable
Long-term equity investment
Investment in other equity instrument
Other non-current financial assets
Investment real estate
Fix assets	2,255,797.28	2,304,402.38
Construction in progress
Productive biological asset
Oil and gas asset
Right-of-use assets		173,936.71
Intangible assets
Expense on Research and Development
Goodwill
Long-term expenses to be apportioned
Deferred income tax asset	201,596.48	118,969.33
Other non-current asset	400,000.00	400,000.00
Total non-current asset	2,857,393.76	2,997,308.42
Total assets	402,802,547.83	397,253,487.93
Current liabilities:
Short-term loans
Loan from central bank
Capital borrowed
Trading financial liability
Derivative financial liability
Note payable
Account payable	23,429,847.57	2,877,423.23
Accounts received in advance
Contract liability	437,102.15	791,762.84
Selling financial asset of repurchase
Absorbing deposit and interbank deposit
Security trading of agency
Security sales of agency
Wage payable	884,429.93	769,992.42
Taxes payable	18,481,320.47	38,144,508.36
Other account payable	47,850,414.91	48,621,087.98
Including: Interest payable
Dividend payable
Commission charge and commission payable
Reinsurance payable
Liability held for sale
Non-current liabilities due within one year		210,892.38
Other current liabilities	56,823.28	102,929.16
Total current liabilities	91,139,938.31	91,518,596.37
Non-current liabilities:
Insurance contract reserve
Long-term loans
Bonds payable
Including: Preferred stock
Perpetual capital securities
Lease liability
Long-term account payable
Long-term wages payable
Accrual liability	878,000.00	887,342.00
Deferred income
Deferred income tax liabilities
Other non-current liabilities
Total non-current liabilities	878,000.00	887,342.00
Total liabilities	92,017,938.31	92,405,938.37
Owner’s equity:
Share capital	689,184,933.00	689,184,933.00
Other equity instrument
Including: Preferred stock
Perpetual capital securities
Capital public reserve	778,824,470.95	778,824,470.95
Less: Inventory shares
Other comprehensive income
Reasonable reserve
Surplus public reserve	32,673,227.01	32,673,227.01
Provision of general risk
Retained profit	-1,205,691,013.55	-1,210,553,312.45
Total owner’ s equity attributable to parent company	294,991,617.41	290,129,318.51
Minority interests	15,792,992.11	14,718,231.05
Total owner’ s equity	310,784,609.52	304,847,549.56
Total liabilities and owner’ s equity	402,802,547.83	397,253,487.93

Legal Representative: Wang Shenghong Person in charge of Accounting Works: Sun Longlong Person in charge of
Accounting Institution: She Hanxing
2. Balance Sheet of Parent Company
Unit: RMB/CNY

Item	2023-6-30	2023-1-1
Current assets:
Monetary fund	11,548,838.59	44,090,324.53
Trading financial assets
Derivative financial assets
Note receivable		400,000.00
Account receivable	4,646,089.59	213,762,895.33
Receivable financing
Accounts paid in advance	30,474,472.82	39,465,026.86
Other account receivable	67,555,513.92	209,606.79
Including: Interest receivable
Dividend receivable
Inventory	138,576,916.65	42,640,812.21
Contractual assets
Assets held for sale
Non-current asset due within one year
Other current assets
Total current assets	252,801,831.57	340,568,665.72
Non-current assets:
Debt investment
Other debt investment
Long-term account receivable
Long-term equity investment	94,960,379.73	19,960,379.73
Investment in other equity instrument
Other non-current financial assets
Investment real estate
Fix assets	2,129,517.12	2,209,564.35
Construction in progress
Productive biological asset
Oil and gas asset
Right-of-use assets		105,403.37
Intangible assets
Expense on Research and Development
Goodwill
Long-term expenses to be apportioned
Deferred income tax asset
Other non-current asset	400,000.00	400,000.00
Total non-current asset	97,489,896.85	22,675,347.45
Total assets	350,291,728.42	363,244,013.17
Current liabilities:
Short-term loans
Trading financial liability
Derivative financial liability
Note payable
Account payable	1,926,961.97	275,843.19
Accounts received in advance
Contract liability
Wage payable	542,622.85	403,771.82
Taxes payable	17,424,929.53	35,797,995.48
Other account payable	43,305,972.20	40,465,510.28
Including: Interest payable
Dividend payable
Liability held for sale
Non-current liabilities due within one year		121,977.23
Other current liabilities
Total current liabilities	63,200,486.55	77,065,098.00
Non-current liabilities:
Long-term loans
Bonds payable
Including: Preferred stock
Perpetual capital securities
Lease liability
Long-term account payable
Long-term wages payable
Accrual liability	878,000.00	878,000.00
Deferred income
Deferred income tax liabilities
Other non-current liabilities
Total non-current liabilities	878,000.00	878,000.00
Total liabilities	64,078,486.55	77,943,098.00
Owner’s equity:
Share capital	689,184,933.00	689,184,933.00
Other equity instrument
Including: Preferred stock
Perpetual capital securities
Capital public reserve	778,824,470.95	778,824,470.95
Less: Inventory shares
Other comprehensive income
Reasonable reserve
Surplus public reserve	32,673,227.01	32,673,227.01
Retained profit	-1,214,469,389.09	-1,215,381,715.79
Total owner’ s equity	286,213,241.87	285,300,915.17
Total liabilities and owner’ s equity	350,291,728.42	363,244,013.17

3. Consolidated Profit Statement
Unit: RMB/CNY

Item	Semi-annual of 2023	Semi-annual of 2022
I. Total operation revenue	292,999,162.50	106,665,446.58
Including:Operation revenue	292,999,162.50	106,665,446.58
Interest income
Insurance gained
Commission charge and commission income
II. Total operation cost	285,545,357.24	108,203,953.12
Including:Operation cost	278,484,152.74	100,215,639.64
Interest expense
Commission charge and commission expense
Cash surrender value
Net amount of expense of compensation
Net amount of withdrawal of insurance contract reserve
Bonus expense of guarantee slip
Reinsurance expense
Tax and surcharge	129,697.74	42,512.73
Sales expenses	2,522,214.01	2,423,889.53
Administration expenses	4,130,652.80	4,855,763.49
R&D expenses	336,970.90	694,172.50
Finance expenses	-58,330.95	-28,024.77
Including:Interest expenses
Interest income	70,100.25	47,897.11
Add: Other income	2,092.35	153,395.80
Investment income (Loss is listed with “-”)
Including:Investment income on affiliated company and joint venture
The termination of income recognition for financial assets measured by amortized cost
Exchange income (Loss is listed with “-”)
Net exposure hedging income (Loss is listed with “-”)
Income from change of fair value (Loss is listed with “-”)
Loss of credit impairment (Loss is listed with “-”)	328,289.79	-42,610.48
Impairment loss on assets(Loss is listed with “-”)
Income from assets disposal (Loss is listed with “-”)
III. Operation profit (Loss is listed with “-”)	7,784,187.40	-1,427,721.22
Add: Non-operating income	1,253,150.81	224,228.84
Less: Non-operating expense	1,462,822.69
IV. Total profit (Loss is listed with “-”)	7,574,515.52	-1,203,492.38
Less: Income tax expenses	1,637,455.56	19,647.32
V. Net profit (Net loss is listed with “-”)	5,937,059.96	-1,223,139.70
(i) Classify by business continuity
1.Continuous operating net profit (net loss listed with ‘-”)	5,937,059.96	-1,223,139.70
2.Termination of net profit (net loss listed with ‘-”)
(ii) Classify by ownership
1.Net profit attributable to shareholders of parent company (net loss listed with ‘-”)	4,862,298.90	-1,483,364.42
2.Minority shareholders’ gains and losses (net loss listed with ‘-”)	1,074,761.06	260,224.72
VI. Net other comprehensive income after taxation
Net other comprehensive income attributable to owners of parent company after taxation
(i) Other comprehensive income items which will not be reclassified subsequently to profit of loss
1.Changes of the defined benefit plans that re-measured
2.Other comprehensive income under equity method that cannot be transfer to gain/loss
3.Change of fair value of investment in other equity instrument
4.Fair value change of enterprise's credit risk
5. Other
(ii) Other comprehensive income items which will be reclassified subsequently to profit or loss
1.Other comprehensive income under equity method that can transfer to gain/loss
2.Change of fair value of other debt investment
3.Amount of financial assets re- classify to other comprehensive income
4.Credit impairment provision for other debt investment
5.Cash flow hedging reserve
6.Translation differences arising on translation of foreign currency financial statements
7.Other
Net other comprehensive income attributable to minority shareholders after taxation
VII. Total comprehensive income	5,937,059.96	-1,223,139.70
Total comprehensive income attributable to owners of parent Company	4,862,298.90	-1,483,364.42
Total comprehensive income attributable to minority shareholders	1,074,761.06	260,224.72
VIII. Earnings per share:
(i)Basic EPS	0.0071	-0.0027
(ii)Diluted EPS	0.0071	-0.0027

As for the enterprise combined under the same control, net profit of 0.00Yuan achieved by the merged party before combination
while 0.00 Yuan achieved last period.
Legal Representative: Wang Shenghong Person in charge of Accounting Works: Sun Longlong Person in charge of
Accounting Institution: She Hanxing
4. Profit Statement of Parent Company
Unit: RMB/CNY

Item	Semi-annual of 2023	Semi-annual of 2022
I. Operation revenue	26,202,365.96	5,996,233.35
Less: Operation cost	23,417,894.55	5,911,047.94
Tax and surcharge	31,208.15	3,461.00
Sales expenses	120,346.23	208,571.68
Administration expenses	2,129,147.35	1,657,764.39
R&D expenses		694,172.50
Finance expenses	-39,733.30	376.23
Including:Interest expenses
Interest income	43,606.56	8,757.31
Add: Other income	2,085.77	126,559.52
Investment income (Loss is listed with “-”)
Including:Investment income on affiliated company and joint venture
The termination of income recognition for financial assets measured by amortized cost(Loss is listed with “-”)
Net exposure hedging income (Loss is listed with “-”)
Income from change of fair value (Loss is listed with “-”)
Loss of credit impairment (Loss is listed with “-”)	648,901.39	373,126.96
Impairment loss on assets(Loss is listed with “-”)
Income from assets disposal (Loss is listed with “-”)
II. Operation profit(Loss is listed with “- ”)	1,194,490.14	-1,979,473.91
Add: Non-operating income	1,253,150.81
Less: Non-operating expense	1,452,347.65
III. Total profit (Total losses are listed with “-”)	995,293.30	-1,979,473.91
Less: Income tax expenses	82,966.60
IV. Net profit (Net loss is listed with “-”)	912,326.70	-1,979,473.91
(i)Continuous operating net profit (net loss listed with ‘-”)	912,326.70	-1,979,473.91
(ii)Termination of net profit (net loss listed with ‘-”)
V. Net other comprehensive income after taxation
(i) Other comprehensive income items which will not be reclassified subsequently to profit of loss
1.Changes of the defined benefit plans that re-measured
2.Other comprehensive income under equity method that cannot be transfer to gain/loss
3.Change of fair value of investment in other equity instrument
4.Fair value change of enterprise's credit risk
5. Other
(ii) Other comprehensive income items which will be reclassified subsequently to profit or loss
1.Other comprehensive income under equity method that can transfer to gain/loss
2.Change of fair value of other debt investment
3.Amount of financial assets re- classify to other comprehensive income
4.Credit impairment provision for other debt investment
5.Cash flow hedging reserve
6.Translation differences arising on translation of foreign currency financial statements
7.Other
VI. Total comprehensive income	912,326.70	-1,979,473.91
VII. Earnings per share:
(i)Basic EPS
(ii)Diluted EPS

5. Consolidated Cash Flow Statement
Unit: RMB/CNY

Item	Semi-annual of 2023	Semi-annual of 2022
I. Cash flows arising from operating
activities:
Cash received from selling commodities and providing labor services	428,649,719.53	121,516,272.43
Net increase of customer deposit and interbank deposit
Net increase of loan from central bank
Net increase of capital borrowed from other financial institution
Cash received from original insurance contract fee
Net cash received from reinsurance business
Net increase of insured savings and investment
Cash received from interest, commission charge and commission
Net increase of capital borrowed
Net increase of capital from repurchase business
Net cash received by agents in sale and purchase of securities
Write-back of tax received		12,115.99
Other cash received concerning operating activities	13,328,115.67	8,729,547.22
Subtotal of cash in-flow arising from operation activity	441,977,835.20	130,257,935.64
Cash paid for purchasing commodities and receiving labor service	464,456,329.67	121,691,508.77
Net increase of customer loans and advances
Net increase of deposits in central bank and interbank
Cash paid for original insurance contract compensation
Net increase of capital lent
Cash paid for interest, handling charge and commission
Cash paid for bonus of guarantee slip
Cash paid to/for staff	3,788,625.70	4,158,381.02
Taxes paid	3,747,529.15	606,498.30
Other cash paid concerning operating activities	5,349,724.34	13,081,024.07
Subtotal of cash out-flow arising from operation activity	477,342,208.86	139,537,412.16
Net cash flow arising from operating activities	-35,364,373.66	-9,279,476.52
II. Cash flows arising from investing activities:
Cash received from recovering investment
Cash received from investment income
Net cash received from disposal of fixed, intangible and other long-term assets
Net cash received from disposal of subsidiaries and other units
Other cash received concerning investing activities
Subtotal of cash in-flow arising from investment activity
Cash paid for purchasing fixed, intangible and other long-term assets		36,959.63
Cash paid for investment
Net increase of mortgaged loans
Net cash received from subsidiaries and other units obtained
Other cash paid concerning investing activities
Subtotal of cash out-flow arising from investment activity		36,959.63
Net cash flow arising from investment activities		-36,959.63
III. Cash flows arising from financing activities:
Cash received from absorbing investment
Including: Cash received from absorbing minority shareholders’ investment by subsidiaries
Cash received from loans
Other cash received concerning financing activities
Subtotal of cash in-flow arising from financing activity
Cash paid for settling debts
Cash paid for dividend and profit distributing or interest paying
Including: Dividend and profit of minority shareholder paid by subsidiaries
Other cash paid concerning financing activities		245,979.70
Subtotal of cash out-flow arising from financing activity		245,979.70
Net cash flow arising from financing activities		-245,979.70
IV. Influence on cash and cash equivalents due to fluctuation in exchange rate
V. Net increase of cash and cash equivalent	-35,364,373.66	-9,562,415.85
Add: Balance of cash and cash equivalents at the period -begin	50,922,869.35	33,246,957.92
VI. Balance of cash and cash equivalents at the period -end	15,558,495.69	23,684,542.07

6. Cash Flow Statement of Parent Company （未完）