冰山B(200530):2024年半年度财务报告（英文版）

时间：2024年08月14日 20:51:03 中财网

原标题:冰山B:2024年半年度财务报告（英文版）

BINGSHAN REFRIGERATION & HEAT TRANSFER TECHNOLOGIES CO., LTD. CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2024






(NOT AUDITED)










BALANCE SHEET
Prepared by Bingshan Refrigeration & Heat Transfer Technologies Co., Ltd. June 30, 2024 Unit: RMB Yuan

Items	30-June-2024		1-Jan-2024
	Consolidation	Parent Company	Consolidation	Parent Company
Current assets:
Monetary funds	779,683,254.82	66,606,428.27	951,039,570.11	177,430,880.63
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	252,970,529.69	39,845,134.12	353,428,922.42	64,984,113.98
Accounts receivable	1,822,615,451.67	643,587,099.41	1,576,433,924.16	612,933,182.91
Receivables financing	233,756,806.93	8,195,563.11	303,585,218.53	13,562,917.97
Accounts paid in advance	138,528,922.61	59,064,338.78	153,388,660.48	62,988,427.81
Other receivables	48,582,815.99	37,547,310.48	41,396,223.27	138,883,665.74
Interest receivables
Dividend receivable	3,856,753.95	9,919,648.18	14,495.00	110,000,000.00
Inventories	1,444,472,018.25	342,546,991.86	1,638,139,479.14	394,763,078.40
Contract assets	234,649,990.35	112,017,902.53	237,076,878.71	106,401,142.42
Assets held for sale
Non-current asset due within one year
Other current assets	18,375,813.80	4,219,681.80	26,074,342.33	3,046,484.01
Total current assets	4,973,635,604.11	1,313,630,450.36	5,280,563,219.15	1,574,993,893.87
Non-current assets:
Finance asset held available for sales
Held-to-maturity investment
Long-term account receivable
Long-term equity investment	534,636,892.01	2,959,504,194.27	521,274,947.50	2,930,381,144.87
Other Non-current financial assets	149,514,460.99	148,199,318.49	164,024,771.63	162,709,629.13
Investment property	120,704,807.72	85,819,185.00	123,589,681.50	86,587,170.43
Fixed assets	1,253,644,762.42	607,126,963.25	1,291,851,402.46	632,491,373.17
Construction in progress	95,741,358.83	43,838,871.81	114,801,351.21	42,867,809.00
Right of use assets	25,726,346.96	12,704,287.08	30,548,057.08	13,360,039.29
Engineering material
Disposal of fixed asset
Productive biological asset
Oil and gas asset
Intangible assets	204,523,392.65	66,464,362.37	210,554,161.22	68,437,853.58
Expense on Research and Development
Goodwill	286,402,171.93		286,402,171.93
Long-term expenses to be apportioned	6,669,816.32	3,874,703.37	5,346,321.60	4,434,379.95
Deferred income tax asset	117,187,047.63	28,797,141.79	113,648,859.53	27,809,290.39
Other non-current asset	20,243,349.44		20,243,349.44

Total non-current asset
Total assets	7,788,630,011.01	5,269,959,477.79	8,162,848,294.25	5,544,072,583.68
Current liabilities:
Short-term loans	288,761,386.17	239,000,000.00	262,287,784.38	219,000,000.00
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	473,387,058.60	108,188,273.53	670,720,999.48	172,920,936.32
Accounts payable	1,713,399,811.85	401,732,354.17	1,655,835,363.01	418,383,161.14
Accounts received in advance
Contract liabilities	659,709,451.48	67,521,215.43	787,685,294.53	108,021,877.17
Wage payable	77,299,270.67	96,755.62	149,497,113.46	12,109,637.82
Taxes payable	24,473,962.16	2,862,935.83	22,216,492.26	3,523,630.66
Other accounts payable	273,853,346.24	169,072,808.41	278,804,152.17	174,010,076.60
Interest payable
Dividend payable	28,169,531.21	25,829,531.21	533,156.00	533,156.00
Liabilities held for sale
Non-current liabilities due within one year	167,387,808.69	150,823,737.30	150,645,347.64	134,539,973.21
Other current liabilities	178,406,947.50	27,727,729.65	203,315,864.43	69,349,185.65
Total current liabilities	3,856,679,043.36	1,167,025,809.94	4,181,008,411.36	1,311,858,478.57
Non-current liabilities:
Long-term loans	595,200,000.00	595,200,000.00	679,700,000.00	679,700,000.00
Bonds payable
Preferred stock
Perpetual bond
Lease liability	21,771,928.91	10,207,189.04	24,134,986.97	10,878,947.77
Long-term account payable	3,114,213.58		10,331,937.30
Long-term wage payable
Special Payable
Anticipation liabilities	5,260,925.79		4,544,802.88
Deferred income	95,585,957.96	59,253,457.96	98,274,267.80	61,369,767.80
Deferred income tax liabilities	54,586,516.13	20,538,090.09	60,811,462.07	22,714,636.67
Other non-current liabilities
Total non-current liabilities	775,519,542.37	685,198,737.09	877,797,457.02	774,663,352.24
Total liabilities	4,632,198,585.73	1,852,224,547.03	5,058,805,868.38	2,086,521,830.81
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	1,221,919.03		449,374.96
Surplus public reserve	888,012,501.22	888,012,501.22	867,159,439.34	867,159,439.34
Generic risk reserve
Retained profit	649,767,029.17	930,116,760.94	617,386,488.34	990,785,644.93
Total owner’s equity attributable to parent company	3,101,519,724.53		3,047,513,577.75
Minority interests	54,911,700.75		56,528,848.12
Total owner’s equity	3,156,431,425.28	3,417,734,930.76	3,104,042,425.87	3,457,550,752.87
Total liabilities and shareholder’s equity	7,788,630,011.01	5,269,959,477.79	8,162,848,294.25	5,544,072,583.68

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




INCOME STATEMENT
Prepared by Bingshan Refrigeration & Heat Transfer Technologies Co., Ltd. January-June, 2024 Unit: RMB Yuan

Items	January-June, 2024		January-June, 2023
	Consolidation	Parent Company	Consolidation	Parent Company
I. Total sales	2,463,277,349.70	404,710,898.61	2,327,536,713.05	561,507,191.57
II. Total operating cost	2,397,140,315.69	404,710,898.61	2,244,978,370.92	561,507,191.57
Including: Operating cost	2,057,904,806.74	339,217,302.07	1,941,335,530.42	462,573,454.21
Taxes and associate charges	16,689,713.29	5,763,490.09	17,209,585.63	6,734,597.24
Selling and distribution expenses	110,159,991.36	19,927,691.26	98,211,645.02	24,951,968.65
Administrative expenses	121,498,382.07	34,913,506.10	103,515,309.49	31,968,790.92
R&D expenses	78,544,862.47	15,423,258.65	68,628,817.97	15,845,215.75
Financial expense	12,342,559.76	13,823,860.36	16,077,482.38	14,942,066.91
Including: interest expense	17,709,510.30	13,883,042.92	19,165,466.43	14,246,006.33
interest income	5,243,901.48	548,479.34	5,451,984.39	735,367.41
Add: Other income	17,755,779.69	1,535,146.86	1,814,789.04	100,000.00
Gain/(loss) from investment	22,493,222.27	27,406,700.78	6,848,068.69	29,661,828.13
Including: income from investment on affiliated enterprise and jointly enterprise	17,218,698.46	16,979,803.35	90,409.95	-183,975.05
Gain/(loss) from change in fair value (loss as “-“)	-14,510,310.64	-14,510,310.64	4,364,003.20	4,364,003.20
Credit impairment loss (loss as “-“)	-16,406,220.89	-5,253,420.94	-19,302,777.86	-5,984,187.92
Assets impairment loss (loss as “-“)	4,917,988.18	-1,332,255.11	-4,905,134.78	-1,472,892.79
Gain/(loss) from asset disposal (loss as “-“)	10,550,303.70	2,703.81	51,209.01	0.00
III. Operating profit	90,937,796.32	-16,509,645.16	71,428,499.43	31,159,848.51
Add: non-business income	5,475,673.43	4,624.78	4,268,645.77	9,639.35
Less: non-business expense	5,508,956.59	504,989.76	2,257,797.99	70,000.00
IV. Total profit	90,904,513.16	-17,010,010.14	73,439,347.21	31,099,487.86
Less: Income tax	11,651,682.59	-2,490,563.24	13,930,271.56	2,686,238.79
V. Net profit	79,252,830.57	-14,519,446.90	59,509,075.65	28,413,249.07
(I) Net profit from continuous operation	79,252,830.57	-14,519,446.90	59,509,075.65	28,413,249.07
(II)Net profit from discontinuing operation
Net profit attributable to parent company	78,529,977.92	-14,519,446.90	57,414,399.22	28,413,249.07
’ Minority shareholders gains and losses	722,852.65		2,094,676.43
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	79,252,830.57		59,509,075.65	28,413,249.07
Total comprehensive income attributable to parent company	78,529,977.92		57,414,399.22
Total comprehensive income attributable to minority shareholders	722,852.65		2,094,676.43
VIII. Earnings per share
(I) basic earnings per share	0.09		0.07
(II) diluted earnings per share	0.09		0.07

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



CASH FLOW STATEMENT
Prepared by Bingshan Refrigeration & Heat Transfer Technologies Co., Ltd. January -June, 2024 Unit: RMB Yuan

Items	January -June, 2024		January -June, 2023
	Consolidation	Parent Company	Consolidation	Parent Company
I. Cash flows arising from operating activities:
Cash received from selling commodities and providing labor services	1,907,077,005.37	356,957,447.68	1,897,060,493.23	416,876,256.09
Write-back of tax received	18,755,550.59		9,988,890.50
Other cash received concerning operating activities	63,426,981.44	10,607,266.66	52,698,239.72	7,689,232.01
Subtotal of cash inflow arising from operating activities	1,989,259,537.40	367,564,714.34	1,959,747,623.45	424,565,488.10
Cash paid for purchasing commodities and receiving labor service	1,393,125,399.43	407,046,581.00	1,457,105,820.91	474,452,446.24
Cash paid to/for staff and workers	407,925,055.02	61,958,999.87	369,826,569.78	62,530,285.96
Taxes paid	96,739,099.30	15,612,910.27	107,685,392.77	28,543,318.27
Other cash paid concerning operating activities	124,055,968.40	24,913,279.32	151,924,036.97	26,003,055.24
Subtotal of cash outflow arising from operating activities	2,021,845,522.15	509,531,770.46	2,086,541,820.43	591,529,105.71
Net cash flows arising from operating activities	-32,585,984.75	-141,967,056.12	-126,794,196.98	-166,963,617.61
II. Cash flows arising from investing activities:
Cash received from recovering investment
Cash received from investment income	4,378,498.20	114,364,003.20	5,796,799.24	24,022,304.24
Net cash received from disposal of fixed, intangible and other long-term assets	31,636,572.34		434,242.64	30,000.00
Net cash received from disposal of subsidiaries and other units				0.00
Other cash received concerning investing activities				0.00
Subtotal of cash inflow from investing activities	36,015,070.54	114,364,003.20	6,231,041.88	24,052,304.24
Cash paid for purchasing fixed, intangible and other long-term assets	33,848,073.69	2,253,533.50	22,081,215.68	6,203,763.76
Cash paid for investment		16,000,000.00		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	33,848,073.69	18,253,533.50	34,138,166.70	151,489,263.76
Net cash flows arising from investing activities	2,166,996.85	96,110,469.70	-27,907,124.82	-127,436,959.52
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	252,063,418.15	209,000,000.00	345,525,821.90	316,000,000.00
Cash received from issuing bonds
Other cash received concerning financing activities	13,464,836.83		6,600,000.00
Subtotal of cash inflow from financing activities	265,528,254.98	209,000,000.00	352,125,821.90	316,000,000.00
Cash paid for settling debts	282,052,013.02	248,700,000.00	252,466,250.00	246,450,000.00
Cash paid for dividend and profit distributing or interest paying	14,844,254.68	13,433,120.25	15,175,950.51	13,745,417.12
Including: dividends or profit paid by subsidiaries to minority shareholders
Other cash paid concerning financing activities	60,640,595.58	9,783,735.91	22,250,574.21	1,267,500.00

Subtotal of cash outflow from financing activities
Net cash flows arising from financing activities	-92,008,608.30	-62,916,856.16	62,233,047.18	54,537,082.88
IV. Influence on cash due to fluctuation in exchange rate	2,281,289.59	644.35	-526,981.97
V. Net increase of cash and cash equivalents	-120,146,306.61	-108,772,798.23	-92,995,256.59	-239,863,494.25
Add: Balance of cash and cash equivalents at the period - begin	670,440,335.98	173,113,251.05	921,663,803.17	361,032,768.50
VI. Balance of cash and cash equivalents at the period– end	550,294,029.37	64,340,452.82	828,668,546.58	121,169,274.25

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


CONSOLIDATED STATEMENT OF CHANGES IN OWNERS’ EQUITY
Prepared by Bingshan Refrigeration & Heat Transfer Technologies Co., Ltd 2024.01-06 Unit: RMB Yuan

2024.01-06
Owners’ equity attributable to parent company							Minority equity	Total of owners’ equity
share capital	Capital suplus	Lessen: treasury stock	Other comprehens ive income	Special preparation	Surplus reserve	Retained profits
843,212,507.00	717,097,098.38		2,208,669.73	449,374.96	867,159,439.34	617,386,488.34	56,528,848.12	3,104,042,425.87
843,212,507.00	717,097,098.38		2,208,669.73	449,374.96	867,159,439.34	617,386,488.34	56,528,848.12	3,104,042,425.87
				772,544.07	20,853,061.88	32,380,540.83	-1,617,147.37	52,388,999.41
						78,529,977.92	722,852.65	79,252,830.57
					20,853,061.88	-46,149,437.09	-2,340,000.02	-27,636,375.23
					20,853,061.88	-46,149,437.09		-25,296,375.21
							-2,340,000.02	-2,340,000.02
				772,544.07				772,544.07
				772,544.07				772,544.07
843,212,507.00	717,097,098.38		2,208,669.73	1,221,919.03	888,012,501.22	649,767,029.17	54,911,700.75	3,156,431,425.28

（未完）