深康佳Ｂ(200016):2024年半年度财务报告（英文版）

时间：2024年08月30日 22:11:28 中财网

原标题:深康佳Ｂ:2024年半年度财务报告（英文版）

Konka Group Co., Ltd.
FINANCIAL REPORT
For the Six Months Ended 30 June 2024
（Un-audited）

Contents
Auditor’s Report
Balance Shhet
Income Statement
Cash Flow Statement
Statement of Changes in Owners' Equity
Notes to Accounting Statements

Legal representative: Cao Shiping
Head of the accounting work:Nie Yong
Head of the accounting department: Ping Heng


English Translation for Reference Only. Should there be any discrepancy between the two versions, the Chinese version shall prevail.
I Independent Auditor’s Report
Are these interim financial statements audited by an independent auditor? □ Yes √ No
The interim financial statements of the Company 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 Konka Group Co., Ltd. 30 June 2024 Unit: RMB

Item	30 June 2024	1 January 2024
Current assets:
Monetary assets	5,514,370,579.43	6,506,359,577.02
Settlement reserve
Interbank loans granted
Held-for-trading financial assets	294,937,209.31	469,636,700.78
Derivative financial assets
Notes receivable	301,987,637.11	533,171,949.15
Accounts receivable	1,856,961,440.23	1,726,545,973.08
Accounts receivable financing	203,279,738.30	173,396,326.14
Prepayments	139,219,299.00	165,454,311.51
Premiums receivable
Reinsurance receivables
Receivable reinsurance contract reserve
Other receivables	829,528,634.29	989,121,067.51
Including: Interest receivable	7,770,148.68	6,681,258.01
Dividends receivable	14,705,644.62	941,482.38
Financial assets purchased under resale agreements
Inventories	3,404,537,028.08	3,249,897,700.98
Including: Data resource
Contract assets	2,712,594.37	2,190,385.93
Assets held for sale
Current portion of non-current assets
Other current assets	2,361,815,002.60	2,359,159,468.75
Total current assets	14,909,349,162.72	16,174,933,460.85
Non-current assets:
Loans and advances to customers
Investments in debt obligations
Investments in other debt obligations
Long-term receivables
Long-term equity investments	5,500,299,082.95	5,566,483,863.29
Investments in other equity instruments	23,841,337.16	23,841,337.16
Other non-current financial assets	1,985,908,473.73	2,009,676,398.00
Investment property	1,516,938,003.43	1,470,226,723.87
Fixed assets	5,050,425,327.42	5,218,297,745.16
Construction in progress	844,964,613.42	860,899,498.68
Productive living assets
Oil and gas assets
Right-of-use assets	199,746,862.53	197,054,423.17
Intangible assets	1,044,478,407.72	1,087,386,015.34
Including: Data resource
Development costs
Including: Data resource
Goodwill	22,196,735.11	22,196,735.11
Long-term prepaid expense	490,136,795.26	518,919,223.71
Deferred income tax assets	1,439,587,794.69	1,426,573,982.16
Other non-current assets	1,296,144,671.61	1,248,328,806.16
Total non-current assets	19,414,668,105.03	19,649,884,751.81
Total assets	34,324,017,267.75	35,824,818,212.66
Current liabilities:
Short-term borrowings	6,510,087,630.95	6,390,592,056.27
Borrowings from the central bank
Interbank loans obtained
Held-for-trading financial liabilities
Derivative financial liabilities
Notes payable	981,928,381.95	990,482,927.20
Accounts payable	2,940,551,760.72	2,726,831,675.97
Advances from customers	311,664.91
Contract liabilities	326,016,727.91	527,975,160.12
Financial assets sold under repurchase agreements
Customer deposits and interbank deposits
Payables for acting trading of securities
Payables for underwriting of securities
Employee benefits payable	198,487,964.48	304,733,103.63
Taxes payable	51,565,332.83	214,417,135.87
Other payables	1,762,366,179.22	1,922,791,905.14
Including: Interest payable
Dividends payable
Handling charges and commissions payable
Reinsurance payables
Liabilities directly associated with assets held for sale
Current portion of non-current liabilities	3,600,939,407.57	5,314,147,396.36
Other current liabilities	46,276,463.29	54,330,715.75
Total current liabilities	16,418,531,513.83	18,446,302,076.31
Non-current liabilities:
Insurance contract reserve
Long-term borrowings	7,205,788,337.63	7,779,150,079.88
Bonds payable	4,796,908,712.83	2,426,992,578.67
Including: Preferred shares
Perpetual bonds
Lease liabilities	165,941,212.56	160,218,818.92
Long-term payables	4,957,346.58	6,135,734.07
Long-term employee benefits payable	4,661,069.67	4,718,466.37
Provisions	323,500,578.73	304,519,839.80
Deferred income	408,691,107.22	425,135,237.90
Deferred income tax liabilities	139,226,712.39	185,026,165.27
Other non-current liabilities	205,172,360.96	179,996,351.33
Total non-current liabilities	13,254,847,438.57	11,471,893,272.21
Total liabilities	29,673,378,952.40	29,918,195,348.52
Owners’ equity:
Share capital	2,407,945,408.00	2,407,945,408.00
Other equity instruments
Including: Preferred shares
Perpetual bonds
Capital reserves	521,710,300.12	526,499,506.76
Less: Treasury stock
Other comprehensive income	-14,125,068.08	-13,443,558.44
Specific reserve	6,615,537.36	4,657,488.24
Surplus reserves	1,244,180,364.24	1,244,180,364.24
General reserve
Retained earnings	386,980,133.30	1,474,561,975.85
Total equity attributable to owners of the Company as the parent	4,553,306,674.94	5,644,401,184.65
Non-controlling interests	97,331,640.41	262,221,679.49
Total owners’ equity	4,650,638,315.35	5,906,622,864.14
Total liabilities and owners’ equity	34,324,017,267.75	35,824,818,212.66

Legal representative: Cao Shiping
CFO: Nie Yong
Head of the financial department: Ping Heng
2. Balance Sheet of the Company as the Parent
Unit: RMB

Item	30 June 2024	1 January 2024
Current assets:
Monetary assets	3,694,617,771.19	4,739,026,071.80
Held-for-trading financial assets	294,937,209.31	469,636,700.78
Derivative financial assets
Notes receivable	222,896,079.58	212,545,745.69
Accounts receivable	3,106,912,552.06	2,907,508,425.51
Accounts receivable financing	642,758.36
Prepayments	5,424,580,131.75	3,050,914,644.86
Other receivables	8,002,724,273.44	7,962,523,971.43
Including: Interest receivable	7,098,359.12	6,325,400.49
Dividends receivable	410,736,627.52	395,209,709.13
Inventories	299,147,504.71	74,359,735.29
Including: Data resource
Contract assets
Assets held for sale
Current portion of non-current assets
Other current assets	1,838,906,798.09	1,776,247,847.16
Total current assets	22,885,365,078.49	21,192,763,142.52
Non-current assets:
Investments in debt obligations
Investments in other debt obligations
Long-term receivables
Long-term equity investments	8,332,374,129.98	8,353,187,518.14
Investments in other equity instruments	17,940,215.36	17,940,215.36
Other non-current financial assets	396,353,137.96	396,353,137.96
Investment property	877,638,798.38	896,398,058.58
Fixed assets	397,097,652.85	408,039,474.28
Construction in progress	11,367,352.75	10,456,702.05
Productive living assets
Oil and gas assets
Right-of-use assets
Intangible assets	40,888,560.99	44,546,041.59
Including: Data resource
Development costs
Including: Data resource
Goodwill
Long-term prepaid expense	39,527,817.85	43,352,655.77
Deferred income tax assets	1,186,943,851.11	1,186,943,851.11
Other non-current assets	43,471,716.30	42,958,066.97
Total non-current assets	11,343,603,233.53	11,400,175,721.81
Total assets	34,228,968,312.02	32,592,938,864.33
Current liabilities:
Short-term borrowings	2,422,190,833.33	2,344,154,349.99
Held-for-trading financial liabilities
Derivative financial liabilities
Notes payable	49,606,194.38	83,813,428.75
Accounts payable	6,941,296,340.84	6,459,535,317.41
Advances from customers
Contract liabilities	1,760,530,391.45	943,718,573.19
Employee benefits payable	33,454,862.51	65,273,780.70
Taxes payable	7,818,682.23	9,069,845.15
Other payables	4,393,887,450.33	3,471,748,973.76
Including: Interest payable
Dividends payable
Liabilities directly associated with assets held for sale
Current portion of non-current liabilities	3,452,517,761.24	5,206,842,165.89
Other current liabilities	10,393,884.82	9,728,362.56
Total current liabilities	19,071,696,401.13	18,593,884,797.40
Non-current liabilities:
Long-term borrowings	5,981,642,333.84	6,655,411,621.10
Bonds payable	4,796,908,712.83	2,426,992,578.67
Including: Preferred shares
Perpetual bonds
Lease liabilities
Long-term payables
Long-term employee benefits payable
Provisions	201,328,037.54	201,607,949.06
Deferred income	42,136,017.50	40,966,821.50
Deferred income tax liabilities	26,128,671.60	69,803,544.47
Other non-current liabilities	46,390,412.64	45,682,878.82
Total non-current liabilities	11,094,534,185.95	9,440,465,393.62
Total liabilities	30,166,230,587.08	28,034,350,191.02
Owners’ equity:
Share capital	2,407,945,408.00	2,407,945,408.00
Other equity instruments
Including: Preferred shares
Perpetual bonds
Capital reserves	329,941,716.72	341,229,750.75
Less: Treasury stock
Other comprehensive income	-1,399,371.64	-1,399,371.64
Specific reserve
Surplus reserves	1,260,024,039.76	1,260,024,039.76
Retained earnings	66,225,932.10	550,788,846.44
Total owners’ equity	4,062,737,724.94	4,558,588,673.31
Total liabilities and owners’ equity	34,228,968,312.02	32,592,938,864.33

3. Consolidated Income Statement
Unit: RMB

Item	H1 2024	H1 2023
1. Revenue	5,412,530,372.47	10,472,061,171.94
Including: Operating revenue	5,412,530,372.47	10,472,061,171.94
Interest income
Insurance premium income
Handling charge and commission income
2. Costs and expenses	6,381,475,426.88	11,506,953,501.55
Including: Cost of sales	5,009,969,615.02	10,079,343,784.11
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	64,692,935.11	42,718,966.53
Selling expense	495,376,454.26	558,536,665.53
Administrative expense	315,946,020.02	390,244,567.77
R&D expense	214,578,026.81	237,033,893.11
Finance costs	280,912,375.66	199,075,624.50
Including: Interest expense	407,018,728.71	432,772,700.64
Interest income	116,244,724.79	123,908,981.38
Add: Other income	56,768,387.57	137,917,215.41
Return on investment (“-” for loss)	5,047,444.22	826,829,010.88
Including: Share of profit or loss of joint ventures and associates	-41,296,057.12	-30,242,661.05
Income from the derecognition of financial assets at amortized cost (“-” for loss)	-1,728,018.83
Exchange gain (“-” for loss)
Net gain on exposure hedges (“-” for loss)
Gain on changes in fair value (“-” for loss)	-179,800,523.76	-132,580,077.43
Credit impairment loss (“-” for loss)	-163,079,433.18	-140,192,679.36
Asset impairment loss (“-” for loss)	-92,012,866.95	-15,283,496.76
Asset disposal income (“-” for loss)	590,329.38	64,713.62
3. Operating profit (“-” for loss)	-1,341,431,717.13	-358,137,643.25
Add: Non-operating income	15,773,523.89	17,325,617.18
Less: Non-operating expense	6,155,804.84	4,326,608.02
4. Profit before tax (“-” for loss)	-1,331,813,998.08	-345,138,634.09
Less: Income tax expense	-51,275,843.13	-16,710,667.58
5. Net profit (“-” for net loss)	-1,280,538,154.95	-328,427,966.51
5.1 By operating continuity
5.1.1 Net profit from continuing operations (“-” for net loss)	-1,280,538,154.95	-328,427,966.51
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 loss)	-1,087,581,842.55	-193,240,232.33
5.2.2 Net profit attributable to non-controlling interests (“-” for loss)	-192,956,312.40	-135,187,734.18
6. Other comprehensive income, net of tax	-2,253,474.92	-2,932,583.82
Attributable to owners of the Company as the parent	-681,509.64	4,837.39
6.1 Items that will not be reclassified to profit or loss
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
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	-681,509.64	4,837.39
6.2.1 Other comprehensive income that will be reclassified to profit or loss under the equity method	-83,919.23
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	-597,590.41	4,837.39
6.2.7 Other
Attributable to non-controlling interests	-1,571,965.28	-2,937,421.21
7. Total comprehensive income	-1,282,791,629.87	-331,360,550.33
Attributable to owners of the Company as the parent	-1,088,263,352.19	-193,235,394.94
Attributable to non-controlling interests	-194,528,277.68	-138,125,155.39
8. Earnings per share
8.1 Basic earnings per share	-0.4517	-0.0803
8.2 Diluted earnings per share	-0.4517	-0.0803

Legal representative: Cao Shiping
CFO: Nie Yong
Head of the financial department: Ping Heng
4. Income Statement of the Company as the Parent
Unit: RMB

Item	H1 2024	H1 2023
1. Operating revenue	915,335,790.52	671,342,472.97
Less: Cost of sales	909,780,380.96	682,543,280.18
Taxes and surcharges	8,494,960.13	2,825,863.63
Selling expense	50,967,849.89	120,609,233.66
Administrative expense	93,947,054.64	136,536,029.86
R&D expense	13,571,658.64	15,002,427.03
Finance costs	216,389,535.25	158,153,694.90
Including: Interest expense	378,248,970.66	415,373,817.97
Interest income	153,071,010.77	181,172,038.86
Add: Other income	7,605,313.33	45,777,006.94
Return on investment (“-” for loss)	32,020,268.53	749,413,182.91
Including: Share of profit or loss of joint ventures and associates	9,290,355.87	-17,573,675.23
Income from the derecognition of financial assets at amortized cost (“-” for loss)	-152,875.26
Net gain on exposure hedges (“-” for loss)
Gain on changes in fair value (“-” for loss)	-174,699,491.47	-145,356,925.98
Credit impairment loss (“-” for loss)	-12,086,636.46	-22,515,556.31
Asset impairment loss (“-” for loss)	-5,180,066.67	-5,669,387.21
Asset disposal income (“-” for loss)	-110.13	18,634.76
2. Operating profit (“-” for loss)	-530,156,371.86	177,338,898.82
Add: Non-operating income	2,512,547.44	1,209,609.70
Less: Non-operating expense	593,962.79	2,143,784.68
3. Profit before tax (“-” for loss)	-528,237,787.21	176,404,723.84
Less: Income tax expense	-43,674,872.87	64,758,360.48
4. Net profit (“-” for net loss)	-484,562,914.34	111,646,363.36
4.1 Net profit from continuing operations (“-” for net loss)	-484,562,914.34	111,646,363.36
4.2 Net profit from discontinued operations (“-” for net loss)
5. Other comprehensive income, net of tax
5.1 Items that will not be reclassified to profit or loss
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
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	-484,562,914.34	111,646,363.36
7. Earnings per share
7.1 Basic earnings per share
7.2 Diluted earnings per share

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	4,267,852,047.59	10,257,069,599.77
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	139,455,404.70	114,042,516.44
Cash generated from other operating activities	210,684,546.43	434,232,897.74
Subtotal of cash generated from operating activities	4,617,991,998.72	10,805,345,013.95
Payments for commodities and services	3,502,746,057.91	9,023,089,761.99
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	862,103,567.56	961,152,003.48
Taxes paid	226,961,849.89	267,360,124.35
Cash used in other operating activities	465,518,888.49	755,293,229.37
Subtotal of cash used in operating activities	5,057,330,363.85	11,006,895,119.19
Net cash generated from/used in operating activities	-439,338,365.13	-201,550,105.24
2. Cash flows from investing activities:
Proceeds from disinvestment	28,078,887.19	889,008,792.86
Return on investment	17,454,288.86	102,906,034.84
Net proceeds from the disposal of fixed assets, intangible assets and other long-lived assets	1,648,546.24	5,504,209.67
Net proceeds from the disposal of subsidiaries and other business units		18,818,889.67
Cash generated from other investing activities	23,144,979.61	429,959,598.68
Subtotal of cash generated from investing activities	70,326,701.90	1,446,197,525.72
Payments for the acquisition of fixed assets, intangible assets and other long-lived assets	383,427,125.49	541,154,096.54
Payments for investments
Net increase in pledged loans granted
Net payments for the acquisition of subsidiaries and other business units
Cash used in other investing activities	2,127,401.00	471,154,667.83
Subtotal of cash used in investing activities	385,554,526.49	1,012,308,764.37
Net cash generated from/used in investing activities	-315,227,824.59	433,888,761.35
3. Cash flows from financing activities:
Capital contributions received	391,891.90	600,000.05
Including: Capital contributions by non-controlling interests to subsidiaries	391,891.90	600,000.05
Borrowings raised	9,415,119,545.51	6,347,967,876.40
Cash generated from other financing activities	354,016,478.39	270,299,841.72
Subtotal of cash generated from financing activities	9,769,527,915.80	6,618,867,718.17
Repayment of borrowings	9,327,233,269.01	5,423,409,343.95
Interest and dividends paid	270,910,689.62	417,032,889.60
Including: Dividends paid by subsidiaries to non-controlling interests	126,628.99	735,000.00
Cash used in other financing activities	720,237,854.70	486,741,862.16
Subtotal of cash used in financing activities	10,318,381,813.33	6,327,184,095.71
Net cash generated from/used in financing activities	-548,853,897.53	291,683,622.46
4. Effect of foreign exchange rates changes on cash and cash equivalents	7,010,247.78	44,134,367.10
5. Net increase in cash and cash equivalents	-1,296,409,839.47	568,156,645.67
Add: Cash and cash equivalents, beginning of the period	5,674,784,349.55	5,461,912,010.90
6. Cash and cash equivalents, end of the period	4,378,374,510.08	6,030,068,656.57

6. Cash Flow Statement of the Company as the Parent （未完）