苏常柴Ｂ(200570):2024年半年度财务报告（英文版）

时间：2024年08月22日 19:36:23 中财网

原标题:苏常柴Ｂ:2024年半年度财务报告（英文版）

Changchai Company, Limited
SEMI-Financial Report For the Year 2024
I Independent Auditor’s Report
Are these interim financial statements audited by an independent auditor? □ Yes √ No
These interim financial statements have not been audited by an independent auditor. II Financial Statements
Currency unit for the financial statements and the notes thereto: RMB 1. Consolidated Balance Sheet
Prepared by Changchai Company, Limited
30 June 2024
Unit: RMB

Item	30 June 2024	1 January 2024
Current assets:
Monetary assets	791,920,099.90	1,083,867,966.87
Settlement reserve
Loans to other banks and financial institutions
Held-for-trading financial assets	402,900,783.53	225,641,429.94
Derivative financial assets
Notes receivable	115,592,564.84	161,632,567.94
Accounts receivable	1,183,949,152.56	316,543,159.91
Receivables financing	12,282,312.54	195,875,948.92
Prepayments	14,444,116.16	12,333,310.85
Premiums receivable
Reinsurance receivables
Receivable reinsurance contract reserve
Other receivables	2,566,508.89	49,699,753.61
Including: Interest receivable
Dividends
receivable
Financial assets purchased under resale agreements
Inventories	619,715,018.92	789,220,185.68
Including: Data resource
Contract assets
Assets held for sale	2,951,451.11
Current portion of non-current assets		40,773,509.75
Other current assets	13,766,702.89	20,910,504.84
Total current assets	3,160,088,711.34	2,896,498,338.31
Non-current assets:
Loans and advances to customers
Debt investments
Other debt investments
Long-term receivables
Long-term equity investments
Investments in other equity instruments	917,444,025.67	969,488,025.67
Other non-current financial assets	412,914,576.80	412,914,576.80
Investment property	38,789,201.33	39,837,558.11
Fixed assets	637,435,729.73	675,596,920.95
Construction in progress	4,330,676.58	4,275,622.18
Productive living assets
Oil and gas assets
Right-of-use assets
Intangible assets	145,411,326.91	148,458,185.68
Including: Data resource
Development costs
Including: Data resource
Goodwill
Long-term prepaid expense	7,759,660.70	8,227,958.66
Deferred income tax assets	4,174,238.86	1,518,995.79
Other non-current assets	830,991.15	2,578,776.77
Total non-current assets	2,169,090,427.73	2,262,896,620.61
Total assets	5,329,179,139.07	5,159,394,958.92
Current liabilities:
Short-term borrowings
Borrowings from the central bank
Loans from other banks and financial institutions
Held-for-trading financial liabilities
Derivative financial liabilities
Notes payable	756,037,100.68	528,139,582.33
Accounts payable	589,863,799.52	641,484,184.05
Advances from customers	30,678,302.75	1,647,441.22
Contract liabilities	37,517,411.19	33,352,877.66
Financial assets sold under repurchase agreements
Customer deposits and deposits from other banks and financial institutions
Payables for acting trading of securities
Payables for underwriting of securities
Employee benefits payable	11,190,041.72	47,738,883.57
Taxes and levies payable	5,684,739.66	6,231,169.74
Other payables	206,673,763.07	159,023,382.81
Including: Interest payable
Dividends payable	3,891,433.83	3,891,433.83
Fees and commissions payable
Reinsurance payables
Liabilities directly associated with assets held for sale
Current portion of non-current liabilities
Other current liabilities	58,096,009.67	67,069,965.96
Total current liabilities	1,695,741,168.26	1,484,687,487.34
Non-current liabilities:
Insurance contract reserve
Long-term borrowings
Bonds payable
Including: Preference shares
Perpetual bonds
Lease liabilities
Long-term payables
Long-term employee benefits payable
Provisions
Deferred income	31,091,031.75	32,795,896.48
Deferred income tax liabilities	155,058,021.85	171,843,455.52
Other non-current liabilities
Total non-current liabilities	186,149,053.60	204,639,352.00
Total liabilities	1,881,890,221.86	1,689,326,839.34
Owners’ equity:
Share capital	705,692,507.00	705,692,507.00
Other equity instruments
Including: Preference shares
Perpetual bonds
Capital reserves	640,509,675.84	640,509,675.84
Less: Treasury stock
Other comprehensive income	622,942,921.82	667,180,321.82
Specific reserve	20,082,705.37	19,432,089.52
Surplus reserves	363,695,592.34	363,695,592.34
General reserve
Retained earnings	1,019,366,832.03	1,002,436,724.71
Total equity attributable to owners of the Company as the parent	3,372,290,234.40	3,398,946,911.23
Non-controlling interests	74,998,682.81	71,121,208.35
Total owners’ equity	3,447,288,917.21	3,470,068,119.58
Total liabilities and owners’ equity	5,329,179,139.07	5,159,394,958.92

Legal representative: Xie Guozhong General Manager: Xie Guozhong
Head of the accounting department: Jiang He
2. Balance Sheet of the Company as the Parent
Unit: RMB

Item	30 June 2024	1 January 2024
Current assets:
Monetary assets	684,650,508.98	971,143,382.52
Held-for-trading financial assets	302,000,000.00	100,437,916.67
Derivative financial assets
Notes receivable	100,566,078.42	152,906,979.84
Accounts receivable	1,156,324,634.71	291,996,837.94
Accounts receivable financing	14,682,312.54	193,679,203.92
Prepayments	10,752,337.97	5,850,589.29
Other receivables	253,310,648.05	399,142,024.92
Including: Interest receivable
Dividends receivable
Inventories	379,778,666.24	475,538,711.10
Including: Data resource
Contract assets
Assets held for sale	2,951,451.11
Current portion of non-current assets		40,773,509.75
Other current assets		5,839,708.73
Total current assets	2,905,016,638.02	2,637,308,864.68
Non-current assets:
Investments in debt obligations
Investments in other debt obligations
Long-term receivables
Long-term equity investments	576,443,530.03	576,443,530.03
Investments in other equity instruments	917,444,025.67	969,488,025.67
Other non-current financial assets	412,914,576.80	412,914,576.80
Investment property	38,789,201.33	39,837,558.11
Fixed assets	207,158,781.94	229,931,726.27
Construction in progress	2,121,021.69	2,166,940.74
Productive living assets
Oil and gas assets
Right-of-use assets
Intangible assets	57,199,072.30	58,781,756.11
Including: Data resource
Development costs
Including: Data resource
Goodwill
Long-term prepaid expense
Deferred income tax assets	3,575,852.25	920,609.18
Other non-current assets	830,991.15	830,991.15
Total non-current assets	2,216,477,053.16	2,291,315,714.06
Total assets	5,121,493,691.18	4,928,624,578.74
Current liabilities:
Short-term borrowings
Held-for-trading financial liabilities
Derivative financial liabilities
Notes payable	753,437,100.68	524,671,742.33
Accounts payable	446,291,900.59	526,544,716.02
Advances from customers	30,678,302.75	1,647,441.22
Contract liabilities	34,394,966.41	26,149,334.52
Employee benefits payable	4,832,521.38	40,766,429.54
Taxes payable	2,247,738.26	2,069,482.65
Other payables	215,785,963.92	151,919,473.64
Including: Interest payable
Dividends payable	3,243,179.97	3,243,179.97
Liabilities directly associated with assets held for sale
Current portion of non-current liabilities
Other current liabilities	49,493,487.22	53,417,011.96
Total current liabilities	1,537,161,981.21	1,327,185,631.88
Non-current liabilities:
Long-term borrowings
Bonds payable
Including: Preferred shares
Perpetual bonds
Lease liabilities
Long-term payables
Long-term employee benefits payable
Provisions
Deferred income	31,091,031.75	32,795,896.48
Deferred income tax liabilities	149,246,477.87	157,053,077.87
Other non-current liabilities
Total non-current liabilities	180,337,509.62	189,848,974.35
Total liabilities	1,717,499,490.83	1,517,034,606.23
Owners’ equity:
Share capital	705,692,507.00	705,692,507.00
Other equity instruments
Including: Preferred shares
Perpetual bonds
Capital reserves	659,418,700.67	659,418,700.67
Less: Treasury stock
Other comprehensive income	622,942,921.82	667,180,321.82
Specific reserve	19,193,992.27	19,010,793.43
Surplus reserves	363,695,592.34	363,695,592.34
Retained earnings	1,033,050,486.25	996,592,057.25
Total owners’ equity	3,403,994,200.35	3,411,589,972.51
Total liabilities and owners’ equity	5,121,493,691.18	4,928,624,578.74

Legal representative: Xie Guozhong General Manager: Xie Guozhong
Head of the accounting department: Jiang He
3. Consolidated Income Statement
Unit: RMB

Item	H1 2024	H1 2023
1. Revenue	1,495,909,152.63	1,350,517,639.85
Including: Operating revenue	1,495,909,152.63	1,350,517,639.85
Interest income
Insurance premium income
Handling charge and commission income
2. Costs and expenses	1,402,397,808.63	1,322,596,281.11
Including: Cost of sales	1,247,104,070.05	1,168,898,203.83
Interest expense
Handling charge and commission expense
Surrenders
Net insurance claims paid
Net amount provided as insurance contract reserve
Expenditure on policy dividends
Reinsurance premium expense
Taxes and surcharges	8,959,091.13	7,827,255.58
Selling expense	62,703,122.61	62,131,032.17
Administrative expense	53,480,629.46	52,877,371.06
R&D expense	38,765,247.04	35,839,071.42
Finance costs	-8,614,351.66	-4,976,652.95
Including: Interest expense	1,546,928.49	3,343,884.90
Interest income	7,969,452.65	4,264,102.18
Add: Other income	1,953,702.37	3,299,056.52
Return on investment (“-” for loss)	14,299,040.62	3,226,921.70
Including: Share of profit or loss of joint ventures and associates
Income from the derecognition of financial assets at amortized cost (“-” for loss)
Exchange gain (“-” for loss)
Net gain on exposure hedges (“-” for loss)
Gain on changes in fair value (“-” for loss)	-34,487,453.74	19,360,455.86
Credit impairment loss (“-” for loss)	-17,838,282.66	-14,547,351.17
Asset impairment loss (“-” for loss)	-359,995.80	-565,273.49
Asset disposal income (“-” for loss)	408,245.54	105,395,693.25
3. Operating profit (“-” for loss)	57,486,600.33	144,090,861.41
Add: Non-operating income	1,070,935.19	495,538.97
Less: Non-operating expense	267,734.59	1,297,348.13
4. Profit before tax (“-” for loss)	58,289,800.93	143,289,052.25
Less: Income tax expense	4,314,671.32	7,189,328.33
5. Net profit (“-” for net loss)	53,975,129.61	136,099,723.92
5.1 By operating continuity
5.1.1 Net profit from continuing operations (“-” for net loss)	53,975,129.61	136,099,723.92
5.1.2 Net profit from discontinued operations (“-” for net loss)
5.2 By ownership
5.2.1 Net profit attributable to shareholders of the Company as the parent (“-” for net loss)	50,097,655.15	131,937,324.66
5.2.2 Net profit attributable to non-controlling interests (“-” for net loss)	3,877,474.46	4,162,399.26
6. Other comprehensive income, net of tax	-44,237,400.00	73,660,150.00
Attributable to owners of the Company as the parent	-44,237,400.00	73,660,150.00
6.1 Items that will not be reclassified to profit or loss	-44,237,400.00	73,660,150.00
6.1.1 Changes caused by remeasurements on defined benefit schemes
6.1.2 Other comprehensive income that will not be reclassified to profit or loss under the equity method
6.1.3 Changes in the fair value of investments in other equity instruments	-44,237,400.00	73,660,150.00
6.1.4 Changes in the fair value arising from changes in own credit risk
6.1.5 Other
6.2 Items that will be reclassified to profit or loss
6.2.1 Other comprehensive income that will be reclassified to profit or loss under the equity method
6.2.2 Changes in the fair value of investments in other debt obligations
6.2.3 Other comprehensive income arising from the reclassification of financial assets
6.2.4 Credit impairment allowance for investments in other debt obligations
6.2.5 Reserve for cash flow hedges
6.2.6 Differences arising from the translation of foreign currency-denominated financial statements
6.2.7 Other
Attributable to non-controlling interests
7. Total comprehensive income	9,737,729.61	209,759,873.92
Attributable to owners of the Company as the parent	5,860,255.15	205,597,474.66
Attributable to non-controlling interests	3,877,474.46	4,162,399.26
8. Earnings per share
8.1 Basic earnings per share	0.0710	0.1870
8.2 Diluted earnings per share	0.0710	0.1870

Legal representative: Xie Guozhong General Manager: Xie Guozhong
Head of the accounting department: Jiang He
4. Income Statement of the Company as the Parent
Unit: RMB

Item	H1 2024	H1 2023
1. Operating revenue	1,420,095,519.32	1,245,166,233.55
Less: Cost of sales	1,212,212,684.13	1,092,404,343.46
Taxes and surcharges	5,596,041.85	4,338,250.54
Selling expense	57,773,822.40	55,517,272.45
Administrative expense	38,925,179.53	37,544,625.71
R&D expense	34,813,766.30	31,151,256.18
Finance costs	-12,954,483.76	-8,436,313.24
Including: Interest expense	1,415,480.19	1,562,299.35
Interest income	11,403,739.83	7,952,110.19
Add: Other income	1,756,921.35	3,200,820.43
Return on investment (“-” for loss)	13,453,121.53	2,732,242.23
Including: Share of profit or loss of joint ventures and associates
Income from the derecognition of financial assets at amortized cost (“-” for loss)
Net gain on exposure hedges (“-” for loss)
Gain on changes in fair value (“-” for loss)		354,111.11
Credit impairment loss (“-” for loss)	-18,792,776.77	-11,755,063.73
Asset impairment loss (“-” for loss)	-349,743.48	-410,653.17
Asset disposal income (“-” for loss)	421,678.54	105,393,483.13
2. Operating profit (“-” for loss)	80,217,710.04	132,161,738.45
Add: Non-operating income	567,599.20
Less: Non-operating expense	3,720.00	363,382.47
3. Profit before tax (“-” for loss)	80,781,589.24	131,798,355.98
Less: Income tax expense	11,155,612.41	-247,487.85
4. Net profit (“-” for net loss)	69,625,976.83	132,045,843.83
4.1 Net profit from continuing operations (“-” for net loss)	69,625,976.83	132,045,843.83
4.2 Net profit from discontinued operations (“-” for net loss)
5. Other comprehensive income, net of tax	-44,237,400.00	73,660,150.00
5.1 Items that will not be reclassified to profit or loss	-44,237,400.00	73,660,150.00
5.1.1 Changes caused by remeasurements on defined benefit schemes
5.1.2 Other comprehensive income that will not be reclassified to profit or loss under the equity method
5.1.3 Changes in the fair value of investments in other equity instruments	-44,237,400.00	73,660,150.00
5.1.4 Changes in the fair value arising from changes in own credit risk
5.1.5 Other
5.2 Items that will be reclassified to profit or loss
5.2.1 Other comprehensive income that will be reclassified to profit or loss under the equity method
5.2.2 Changes in the fair value of investments in other debt obligations
5.2.3 Other comprehensive income arising from the reclassification of financial assets
5.2.4 Credit impairment allowance for investments in other debt obligations
5.2.5 Reserve for cash flow hedges
5.2.6 Differences arising from the translation of foreign currency-denominated financial statements
5.2.7 Other
6. Total comprehensive income	25,388,576.83	205,705,993.83
7. Earnings per share
7.1 Basic earnings per share
7.2 Diluted earnings per share

Legal representative: Xie Guozhong General Manager: Xie Guozhong
Head of the accounting department: Jiang He
5. Consolidated Cash Flow Statement
Unit: RMB

Item	H1 2024	H1 2023
1. Cash flows from operating activities:
Proceeds from sale of commodities and rendering of services	881,118,416.96	1,010,313,942.34
Net increase in customer deposits and interbank deposits
Net increase in borrowings from the central bank
Net increase in loans from other financial institutions
Premiums received on original insurance contracts
Net proceeds from reinsurance
Net increase in deposits and investments of policy holders
Interest, handling charges and commissions received
Net increase in interbank loans obtained
Net increase in proceeds from repurchase transactions
Net proceeds from acting trading of securities
Tax rebates	10,606,127.65	69,957,787.95
Cash generated from other operating activities	12,788,451.27	11,524,017.72
Subtotal of cash generated from operating activities	904,512,995.88	1,091,795,748.01
Payments for commodities and services	748,951,967.58	918,215,681.86
Net increase in loans and advances to customers
Net increase in deposits in the central bank and in interbank loans granted
Payments for claims on original insurance contracts
Net increase in interbank loans granted
Interest, handling charges and commissions paid
Policy dividends paid
Cash paid to and for employees	183,166,748.96	174,060,228.57
Taxes paid	38,069,979.90	23,195,064.69
Cash used in other operating activities	96,138,812.44	81,121,589.64
Subtotal of cash used in operating activities	1,066,327,508.88	1,196,592,564.76
Net cash generated from/used in operating activities	-161,814,513.00	-104,796,816.75
2. Cash flows from investing activities:
Proceeds from disinvestment	385,750,000.00	623,016,751.99
Return on investment	14,299,040.62	4,508,124.22
Net proceeds from the disposal of fixed assets, intangible assets and other long-lived assets	76,305,099.30	57,844,735.80
Net proceeds from the disposal of subsidiaries and other business units
Cash generated from other investing activities
Subtotal of cash generated from investing activities	476,354,139.92	685,369,612.01
Payments for the acquisition of fixed assets, intangible assets and other long-lived assets	11,017,090.96	135,352,075.57
Payments for investments	598,044,324.00	595,377,614.00
Net increase in pledged loans granted
Net payments for the acquisition of subsidiaries and other business units
Cash used in other investing activities
Subtotal of cash used in investing activities	609,061,414.96	730,729,689.57
Net cash generated from/used in investing activities	-132,707,275.04	-45,360,077.56
3. Cash flows from financing activities:
Capital contributions received
Including: Capital contributions by non-controlling interests to subsidiaries
Borrowings raised
Cash generated from other financing activities
Subtotal of cash generated from financing activities
Repayment of borrowings
Interest and dividends paid	33,167,547.83	8,886,489.92
Including: Dividends paid by subsidiaries to non-controlling interests
Cash used in other financing activities
Subtotal of cash used in financing activities	33,167,547.83	8,886,489.92
Net cash generated from/used in financing activities	-33,167,547.83	-8,886,489.92
4. Effect of foreign exchange rates changes on cash and cash equivalents
5. Net increase in cash and cash equivalents	-327,689,335.87	-159,043,384.23
Add: Cash and cash equivalents, beginning of the period	971,629,523.46	810,350,966.05
6. Cash and cash equivalents, end of the period	643,940,187.59	651,307,581.82

Legal representative: Xie Guozhong General Manager: Xie Guozhong （未完）