[三季报]珀莱雅(603605):珀莱雅化妆品股份有限公司2024年第三季度报告（英文版）
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时间：2024年10月24日 18:50:52 中财网 |
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原标题: 珀莱雅: 珀莱雅化妆品股份有限公司2024年第三季度报告（英文版）
Stock Code: 603605 Stock Abbreviation: Proya
Bond Code: 113634 Bond Abbreviation: Proya Convertible Bond
Proya Cosmetics Co., Ltd.
The Third Quarter Report in 2024
The Board of Directors and all directors of the Company warrant that this
announcement does not contain any false records, misleading statements or material
omissions, and shall be legally liable for the truthfulness, accuracy and completeness of
the contents herein contained.
Important Notes:
The Board of Directors, Board of Supervisors, directors, supervisors, and senior management of the Company warrant that this Quarterly Report is authentic, accurate and complete, and does not contain
any false records, misleading statements or material omissions, and that they will be jointly and severally liable therefor.
The CEO, CFO and the head of accounting department (accounting chief) of the Company warrant that all financial statement information in the Quarterly Report is authentic, accurate and complete. Have the financial statements for Q3 been audited?
?Yes √No
I Key Financial Data
（I）Key accounting data and financial indicators
Unit: Yuan Currency: RMB
| Item | The Reporting
Period | YOY change
in the
Reporting
Period (%) | From the
beginning of the
year to the end of
the Reporting
Period | YOY change in the
period from the
beginning of the
year to the end of
the Reporting
Period (%) | | Operating revenue | 1,964,567,889.65 | 21.15 | 6,966,033,360.37 | 32.72 | | Net profit attributable
to shareholders of the
listed company | 297,538,011.99 | 20.72 | 999,209,386.88 | 33.95 | | Net profit attributable
to shareholders of the
listed company, net of | 292,280,184.23 | 18.33 | 971,276,702.56 | 33.81 | | non-recurring profit
and loss | | | | | | Net cash flow from
operating activities | N/A | N/A | 403,998,041.03 | -49.44 | | Basic earnings per
share (RMB per
share) | 0.75 | 20.97 | 2.53 | 35.29 | | Diluted earnings per
share (RMB per
share) | 0.75 | 22.95 | 2.50 | 35.14 | | Weighted average
ROE (%) | 6.34 | Up by 0.12
percentage
point | 21.74 | Up by 2.22
percentage points | | | End of the
Reporting Period | End of the prior year | Change at the end
of the Reporting
Period over the end
of the prior year
(%) | | | Total assets | 7,478,061,850.68 | 7,323,078,222.45 | 2.12 | | | Owner's equity
attributable to
shareholders of the
listed company | 4,843,443,343.09 | 4,349,545,381.60 | 11.36 | |
Note: “The Reporting Period” refers to the three-month period from the beginning of this quarter to the
end of this quarter, as follows.
（II）Items and amounts of non-recurring profit and loss
√Applicable ?Not applicable
Unit: Yuan Currency: RMB
| Non-recurring profit and loss item | Amount for
the current
period | Amount in the period
from the beginning
of the year to the end
of the Reporting
Period | Remarks | | Gains and losses on disposal of non-
current assets, including the offsetting
portion with the provision accrued for
impairment of assets | -45,892.06 | -758,751.64 | | | Government subsidies included in
profit or loss for the current period,
except for those closely related to the
Company's normal operation, in
compliance with the requirements of
national policies, granted according to
established standards, and with a
sustained impact on the Company's
profits and losses | 5,492,191.48 | 47,489,091.07 | | | Profit and loss from changes in fair
value arising from the holding of
financial assets and liabilities by non- | | | | | financial enterprises, and profit and
loss arising from the disposal of
financial assets and liabilities, except
for effective hedging business related
to the Company's normal operations | | | | | Fund occupation expense collected
from the non-financial enterprises
included in the current profit and loss | | | | | Gains or losses on authorizing others
to invest or manage assets | | | | | Profit and loss from entrusted loans | | | | | Asset losses caused by force majeure
factors such as natural disasters | | | | | Reversal of provision for impairment
of receivables individually tested for
impairment | | | | | Income generated in case the
investment cost of acquiring any
subsidiary, associates and joint
venture is less than the net fair value
of the investee's identifiable assets
when an investment is acquired | | | | | Net current profit and loss of
subsidiaries generated from the
merger of companies under common
control from the beginning of the
period to the date of merger | | | | | Gains or losses on exchange of non-
monetary assets | | | | | Profit and loss on restructuring of
debts | | | | | One-time expenses incurred by the
Company due to the discontinuation
of related operating activities, such as
expenses for resettling employees | | | | | One-time impact of the adjustment of
tax, accounting and other laws and
regulations on the current profit and
loss | | | | | One-time confirmation of share-based
payment fees due to cancellation or
modification of equity incentive plans | | | | | Profit and loss arising from changes in
fair value of employee compensation
payable after the exercise date for
cash-settled share-based payments | | | | | Profit and loss arising from changes in
the fair value of investment property | | | | | subsequently measured with the fair
value model | | | | | Income generated from obviously
unfairly priced transactions | | | | | Profit and loss arising from contingent
events unrelated to the Company's
normal operations | | | | | Custody fee income from entrusted
operations | | | | | Other non-operating revenue and
expenses other than the items
mentioned above | 532,257.48 | 57,700.23 | | | Other profit and loss items under the
definition of non-recurring profit and
loss | | | | | Less: Income tax impact | 306,395.04 | 10,339,012.54 | | | Impact of minority interests
(after tax) | 414,334.10 | 8,516,342.80 | | | Total | 5,257,827.76 | 27,932,684.32 | |
The reasons should be explained for the non-recurring profit and loss items with large amounts defined by
the Company but not set out in the Explanatory Announcement on Information Disclosure for Companies
Offering Their Securities to the Public No.1 - Non-recurring Profit and Loss, and the non-recurring profit
and loss items listed in Explanatory Announcement on Information Disclosure for Companies Offering Their Securities to the Public No.1 - Non-recurring Profit and Loss as recurring profit and loss items.
?Applicable √Not applicable
（III）Changes in key accounting data and financial indicators and reasons √Applicable ?Not applicable
| Item | Change ratio (%) | Primary reasons | | Operating revenue for the
period from the beginning of
the year to the end of the
Reporting Period | 32.72 | Mainly due to: 1. Operating revenue
from online channel increased year-
over-year; 2. Small brands grew
steadily. | | Net profit attributable to
shareholders of the listed
company for the period from
the beginning of the year to
the end of the Reporting
Period | 33.95 | Mainly due to: 1. Total profit
increased by 27.84% YOY. Among
them, operating revenue increased by
32.72% YOY, gross profit increased
by 30.66% YOY, and asset
impairment loss decreased by 57.53%
YOY; 2. Net profit increased by
31.93% YOY, and the amount
increased by RMB247.45 million
YOY. | | Net profit attributable to
shareholders of the listed
company, net of non-
recurring profit and loss, for
the period from the | 33.81 | The same as above. | | beginning of the year to the
end of the Reporting Period | | | | Net cash flow from operating
activities for the period from
the beginning of the year to
the end of the Reporting
Period | -49.44 | Mainly due to: 1. Increase in selling
expenses and advancement of the
payment node of the promotion
compared with the previous year; 2.
Increase in payment for goods. | | Basic earnings per share
(RMB per share) for the
period from the beginning of
the year to the end of the
Reporting Period | 35.29 | Mainly due to the increase in net
profit attributable to shareholders of
the listed company. | | Diluted earnings per share
(RMB per share) for the
period from the beginning of
the year to the end of the
Reporting Period | 35.14 | The same as above. |
II Shareholders Information
(1) Statement of the total number of ordinary shareholders, the number of preferred shareholders with restored voting rights, and the shareholding of top 10 shareholders Unit: Share
| Total number of ordinary
shareholders as of the
end of the Reporting
Period | 24,321 | Total number of preferred shareholders
with restored voting rights as of the end
of the Reporting Period (if any) | 0 | | | | | Shareholdings of top 10 shareholders (excluding shares lent out through refinancing) | | | | | | | | Name of shareholder | Nature of
shareholder | Number
of shares
held | Shareholding
ratio (%) | Number of
shares held
with
restrictions on
sales | Pledged, marked or
frozen | | | | | | | | Share
status | Number | | HOU Juncheng | Domestic
natural person | 136,739,
037 | 34.46 | 0 | None | 0 | | HKSCC | Other | 81,834,2
75 | 20.63 | 0 | None | 0 | | FANG Yuyou | Domestic
natural person | 59,625,2
58 | 15.03 | 0 | Frozen | 17,041,2
69 | | GIC PRIVATE
LIMITED | Other | 11,921,6
03 | 3.00 | 0 | None | 0 | | National Social Security
Fund Portfolio 109 | Other | 5,970,04
0 | 1.50 | 0 | None | 0 | | ICBC - Invesco Great
Wall Emerging Growth
Hybrid Securities
Investment Fund | Other | 3,332,00
0 | 0.84 | 0 | None | 0 | | CCB - CUAM Consumer
Industry Hybrid
Securities Investment
Fund | Other | 3,300,11
7 | 0.83 | 0 | None | 0 | | Aberdeen Standard
Investment Management
(Asia) Co., Ltd. -
Aberdeen Fund - China
A-share Sustainable
Equity Fund | Other | 2,897,01
3 | 0.73 | 0 | None | 0 | | FIL Investment
Management (Hong
Kong) Limited - Client
Funds | Other | 2,067,17
0 | 0.52 | 0 | None | 0 | | Schroder Investment
Management (Hong
Kong) Limited -
Schroder International
Selection Fund China A-
share (Exchange) | Other | 1,989,50
0 | 0.50 | 0 | None | 0 | | Shareholdings of top 10 shareholders without restrictions on sales (excluding shares lent out through
refinancing) | | | | | | | | Name of shareholder | Number of unrestricted tradable shares
held | Type and number of shares | | | | | | | | Type of shares | Number | | | | | HOU Juncheng | 136,739,037 | RMB ordinary
shares | 136,739,037 | | | | | HKSCC | 81,834,275 | RMB ordinary
shares | 81,834,275 | | | | | FANG Yuyou | 59,625,258 | RMB ordinary
shares | 59,625,258 | | | | | GIC PRIVATE
LIMITED | 11,921,603 | RMB ordinary
shares | 11,921,603 | | | | | National Social Security
Fund Portfolio 109 | 5,970,040 | RMB ordinary
shares | 5,970,040 | | | | | ICBC - Invesco Great
Wall Emerging Growth
Hybrid Securities
Investment Fund | 3,332,000 | RMB ordinary
shares | 3,332,000 | | | | | CCB - CUAM Consumer
Industry Hybrid
Securities Investment
Fund | 3,300,117 | RMB ordinary
shares | 3,300,117 | | | | | Aberdeen Standard
Investment Management
(Asia) Co., Ltd. -
Aberdeen Fund - China
A-share Sustainable
Equity Fund | 2,897,013 | RMB ordinary
shares | 2,897,013 | | | |
| FIL Investment
Management (Hong
Kong) Limited - Client
Funds | 2,067,170 | RMB ordinary
shares | 2,067,170 | | Schroder Investment
Management (Hong
Kong) Limited -
Schroder International
Selection Fund China A-
share (Exchange) | 1,989,500 | RMB ordinary
shares | 1,989,500 | | Association or concerted
action between the
shareholders mentioned
above | FANG Yuyou is the younger brother of FANG Aiqin, HOU Juncheng's
spouse, so HOU Juncheng and FANG Yuyou are associated. | | | | Top 10 shareholders and
top 10 unrestricted
shareholders participating
in margin financing and
lending of shares through
refinancing (if any) | N/A | | |
Note: As of the end of the Reporting Period, the number of shares of the Company held in the Company’s designated securities account for repurchase was 2,210,825, accounting for 0.56% of the Company’s total share capital.
Shareholders holding more than 5% of the shares, top 10 shareholders and top 10 unrestricted tradable
shareholders participating in lending of shares through refinancing √Applicable ?Not applicable
Unit: Share
| Shareholders holding more than 5% of the shares, top 10 shareholders and top 10 unrestricted tradable
shareholders participating in lending of shares through refinancing | | | | | | | | | | Name of
shareholder
(full name) | Shareholdings in
regular and credit
accounts at the
beginning of the
period | | Shares lent out but
not yet returned at
the beginning of the
period | | Shareholdings in
regular and credit
accounts at the end
of the period | | Shares lent out
but not yet
returned at the
end of the period | | | | Total
number | Ratio
(%) | Total
number | Ratio
(%) | Total
number | Ratio
(%) | Total
number | Ratio
(%) | | National
Social
Security Fund
Portfolio 109 | 3,010,974 | 0.759 | 88,800 | 0.022 | 5,970,040 | 1.50 | 0 | 0.00 |
Changes in top 10 shareholders and top 10 unrestricted tradable shareholders over the previous period
due to lending or return through refinancing
?Applicable √Not applicable
III Other Notes
Other important information on the Company's operation during the Reporting Period to be made known
to investors
?Applicable √Not applicable
IV Quarterly Financial Statements
（I）Type of audit opinion
?Applicable √Not applicable
（II）Financial statements
Consolidated Balance Sheet
September 30, 2024
Prepared by: Proya Cosmetics Co., Ltd.
Unit: Yuan Currency: RMB Audit type: Unaudited
| Item | September 30, 2024 | December 31, 2023 | | Current assets: | | | | Monetary capital | 3,627,145,433.23 | 4,011,085,558.07 | | Provision for settlement | | | | Lendings to banks and other financial
institutions | | | | Held-for trading financial assets | | | | Derivative financial assets | | | | Bills receivable | | | | Accounts receivable | 272,993,512.90 | 344,570,196.54 | | Receivables financing | | 7,378,700.06 | | Prepayments | 262,748,565.02 | 202,870,195.58 | | Premiums receivable | | | | Reinsurance accounts receivable | | | | Provision for reinsurance contract
receivable | | | | Other receivables | 57,080,128.82 | 81,966,213.90 | | Including: Interest receivable | | | | Dividends receivable | | | | Financial assets purchased under resale
agreements | | | | Inventory | 1,188,576,985.95 | 797,215,155.68 | | Including: Data resources | | | | Contract assets | | | | Assets held for sale | | | | Non-current assets due within one year | | | | Other current assets | 159,409,033.61 | 99,765,073.07 | | Total current assets | 5,567,953,659.53 | 5,544,851,092.90 | | Non-current assets: | | | | Loans and advances | | | | Debt investments | | | | Other debt investments | | | | Long-term receivables | | | | Long-term equity investments | 110,420,494.75 | 113,574,158.49 | | Other equity instrument investments | 107,660,400.00 | 107,660,400.00 | | Other non-current financial assets | | | | Investment property | 64,388,678.05 | 66,156,471.91 | | Fixed assets | 843,950,437.32 | 827,350,985.29 | | Construction in progress | 80,378,272.16 | 52,038,642.94 | | Productive biological assets | | | | Oil and gas assets | | | | Right-of-use assets | 15,768,809.60 | 14,104,821.34 | | Intangible assets | 397,536,508.88 | 404,688,009.16 | | Including: Data resources | | | | Development cost | | | | Including: Data resources | | | | Goodwill | | | | Long-term deferred expenses | 73,232,477.93 | 67,184,328.83 | | Deferred tax assets | 205,357,148.31 | 108,494,364.60 | | Other non-current assets | 11,414,964.15 | 16,974,946.99 | | Total non-current assets | 1,910,108,191.15 | 1,778,227,129.55 | | Total assets | 7,478,061,850.68 | 7,323,078,222.45 | | Current liabilities: | | | | Short-term borrowings | 100,077,777.78 | 200,155,555.56 | | Borrowings from the central bank | | | | Loans from banks and other financial
institutions | | | | Trading financial liabilities | | | | Derivative financial liabilities | | | | Bills payable | | 36,959,074.14 | | Accounts payable | 1,050,211,372.53 | 1,018,522,358.60 | | Advances from customers | 193,645.77 | 30,514.45 | | Contract liabilities | 134,728,074.61 | 301,014,873.58 | | Financial assets sold under repurchase
agreements | | | | Due from customers and interbank | | | | Receivings from vicariously traded
securities | | | | Receivings from vicariously sold
securities | | | | Employee benefits payable | 120,019,640.11 | 166,444,494.43 | | Taxes payable | 217,683,860.97 | 222,765,869.94 | | Other payables | 124,930,189.59 | 155,345,148.68 | | Including: Interest payable | | | | Dividends payable | | | | Fees and commissions payable | | | | Reinsurance accounts payable | | | | Held-for-sale liabilities | | | | Non-current liabilities due within one
year | 4,036,903.05 | 3,970,060.11 | | Other current liabilities | 4,432,679.36 | 15,022,173.42 | | Total current liabilities | 1,756,314,143.77 | 2,120,230,122.91 | | Non-current liabilities: | | | | Reserves for insurance contracts | | | | Long-term borrowings | | | | Bonds payable | 778,832,256.32 | 753,119,902.88 | | Including: Preferred stock | | | | Perpetual bonds | | | | Lease liabilities | 10,855,056.73 | 9,970,306.87 | | Long-term payables | | | | Long-term employee benefits payable | | | | Estimated liabilities | 7,979,220.07 | 33,063,299.45 | | Deferred income | 6,684,883.01 | 6,383,359.33 | | Deferred tax liabilities | | | | Other non-current liabilities | | | | Total non-current liabilities | 804,351,416.13 | 802,536,868.53 | | Total liabilities | 2,560,665,559.90 | 2,922,766,991.44 | | Owner's equity (or shareholders' equity): | | | | Paid-in capital (or share capital) | 396,757,527.00 | 396,757,184.00 | | Other equity instruments | 50,891,679.83 | 50,893,986.60 | | Including: Preferred stock | | | | Perpetual bonds | | | | Capital reserve | 869,368,610.87 | 864,150,974.43 | | Less: Treasury stock | 298,686,855.03 | 146,966,735.61 | | Other comprehensive income | -53,616,682.65 | -53,847,100.91 | | Special reserve | | | | Surplus reserve | 198,411,582.50 | 198,411,582.50 | | General risk reserve | | | | Undistributed profit | 3,680,317,480.57 | 3,040,145,490.59 | | Total owner's equity (or shareholders'
equity) attributable to the parent
company | 4,843,443,343.09 | 4,349,545,381.60 | | Minority interests | 73,952,947.69 | 50,765,849.41 | | Total owner's equity (or shareholders'
equity) | 4,917,396,290.78 | 4,400,311,231.01 | | Total liabilities and owners' equity (or
shareholders' equity) | 7,478,061,850.68 | 7,323,078,222.45 |
The Chairman of the Company: HOU Juncheng CFO of the Company: WANG Li Head of Accounting Department: WANG Li
Consolidated Income Statement
January to September 2024
Prepared by: Proya Cosmetics Co., Ltd.
Unit: Yuan Currency: RMB Audit type: Unaudited
| Item | The first three quarters
of 2024
(Jan. to Sep.) | The first three quarters
of 2023
(Jan. to Sep.) | | I. Gross revenue | 6,966,033,360.37 | 5,248,569,751.16 | | Including: Operating revenue | 6,966,033,360.37 | 5,248,569,751.16 | | Interest income | | | | Earned premium | | | | Fee and commission income | | | | II. Total operating expenses | 5,744,357,919.86 | 4,204,094,774.90 | | Including: Operating expenses | 2,084,884,015.50 | 1,512,852,437.64 | | Interest expenses | | | | Fee and commission expenses | | | | Surrender value | | | | Net claims paid | | | | Net provision for insurance
liability reserves | | | | Bond insurance expenses | | | | Reinsurance expenses | | | | Taxes and surcharges | 52,714,418.79 | 48,632,492.30 | | Selling expenses | 3,231,672,618.81 | 2,271,124,330.57 | | Administrative expenses | 272,663,396.32 | 286,657,915.37 | | R&D expenses | 142,437,776.25 | 128,863,076.27 | | Financial expenses | -40,014,305.81 | -44,035,477.25 | | Including: Interest expenses | 15,476,254.24 | 8,797,332.85 | | Interest income | 56,625,021.91 | 52,008,372.20 | | Add: Other income | 71,782,997.31 | 36,572,192.15 | | Investment income (“-” for
losses) | -3,153,663.74 | -1,623,342.48 | | Including: Income from
investment in associates and
joint ventures | -3,153,663.74 | -2,290,416.07 | | Gains from derecognition of
financial assets measured at
amortized cost | | | | Exchange gains (“-” for losses) | | | | Net exposure hedging gains (“-”
for losses) | | | | Income from changes in fair
value (“-” for losses) | | | | Credit impairment losses (“-”
for losses) | 4,634,528.68 | 2,173,909.38 | | Asset impairment losses (“-” for
losses) | -42,109,077.10 | -99,139,522.86 | | Gains on disposal of assets (“-”
for losses) | -758,751.64 | -217,694.21 | | III. Operating profit (“-” for losses) | 1,252,071,474.02 | 982,240,518.24 | | Add: Non-operating revenue | 1,673,416.25 | 3,145,759.06 | | Less: Non-operating expenses | 1,615,716.02 | 5,914,535.33 | | IV. Total profit (“-” for total losses) | 1,252,129,174.25 | 979,471,741.97 | | Less: Income tax expenses | 229,730,454.71 | 204,524,682.76 | | V. Net profit (“-” for net losses) | 1,022,398,719.54 | 774,947,059.21 | | (I) Classification by continuity of operation | | | | 1. Net profit from continuous
operation (“-” for net losses) | 1,022,398,719.54 | 774,947,059.21 | | 2. Net profit from discontinued
operation (“-” for net losses) | | | | (II) Classification by ownership | | | | 1. Net profit attributable to
shareholders of the parent company
(“-” for net losses) | 999,209,386.88 | 745,963,141.07 | | 2. Profits or losses attributable to
minority interests (“-” for net losses) | 23,189,332.66 | 28,983,918.14 | | VI. Other comprehensive income, net of
tax | 230,418.26 | 722,888.79 | | (I) Other comprehensive income (net of
tax) attributable to owners of the parent
company | 230,418.26 | 722,888.79 | | 1. Other comprehensive income that
cannot be reclassified to profit or loss | | | | (1) Changes in re-measurement of
defined benefit plans | | | | (2) Other comprehensive income that
cannot be reclassified into profit or
loss under the equity method | | | | (3) Changes in the fair value of other
equity instrument investments | | | | (4) Changes in the fair value of the
Company's own credit risks | | | | 2. Other comprehensive income that
will be reclassified into profit or loss | 230,418.26 | 722,888.79 | | (1) Other comprehensive income that
can be reclassified into profit or loss
under the equity method | | | | (2) Changes in the fair value of other
debt investments | | | | (3) Amount of financial assets
reclassified into other comprehensive
income | | | | (4) Provision for credit impairment of
other debt investments | | | | (5) Cash flow hedging reserve | | | | (6) Differences in translation of
foreign currency financial statements | 230,418.26 | 722,888.79 | | (7) Others | | | | (II) Other comprehensive income (net of
tax) attributable to minority shareholders | | | | VII. Total comprehensive income | 1,022,629,137.80 | 775,669,948.00 | | (I) Total comprehensive income
attributable to owners of the parent
company | 999,439,805.14 | 746,686,029.86 | | (II) Total comprehensive income
attributable to minority shareholders | 23,189,332.66 | 28,983,918.14 | | VIII. Earnings per share: | | | | (I) Basic earnings per share (RMB per
share) | 2.53 | 1.87 | | (II) Diluted earnings per share (RMB per
share) | 2.50 | 1.85 |
The Chairman of the Company: HOU Juncheng CFO of the Company: WANG Li Head of Accounting Department: WANG Li （未完）
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