大同机械二零二一年中期报告

2021中期報告Interim Report 二零二一年中期報告 • Interim Report 20211CONTENTS目錄2Corporate Information公司資料4Condensed Consolidated Income Statement簡明綜合收益表5Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收益表6Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表9Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表10Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表11Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註29Management Discussion and Analysis管理層論述及分析44Supplementary Information補充資料51Glossary詞⑥ COSMOS MACHINERY ENTERPRISES LIMITED • 大同機械企業有限公司2CORPORATE INFORMATION公司資料As at 26 August 2021於二零二一年八月二十六日董事會執行董事鄧 燾（主席）鄧 愚（行政總裁）非執行董事簡衞華瞿金平獨立非執行董事楊淑芬鄭達賢黃志煒審核委員會楊淑芬（主席）鄭達賢黃志煒薪酬委員會鄭達賢（主席）黃志煒鄧 燾楊淑芬提名委員會鄧 燾（主席）鄭達賢黃志煒鄧 愚楊淑芬執行董事委員會鄧 燾（主席）鄧 愚授權代表鄧 燾鄧 愚BOARD OF DIRECTORSExecutive DirectorsTang To (Chairman)Tang Yu, Freeman (Chief Executive Officer)Non-executive DirectorsKan Wai WahQu JinpingIndependent Non-executive DirectorsYeung Shuk FanCheng Tak YinHuang Zhi WeiAudit CommitteeYeung Shuk Fan (Chairman)Cheng Tak YinHuang Zhi WeiRemuneration CommitteeCheng Tak Yin (Chairman)Huang Zhi WeiTang ToYeung Shuk FanNomination CommitteeTang To (Chairman)Cheng Tak YinHuang Zhi WeiTang Yu, FreemanYeung Shuk FanCommittee of Executive DirectorsTang To (Chairman)Tang Yu, FreemanAUTHORISED REPRESENTATIVESTang ToTang Yu, Freeman 二零二一年中期報告 • Interim Report 20213CORPORATE INFORMATION (CONTINUED)公司資料（續）As at 26 August 2021於二零二一年八月二十六日公司秘書王勵瑭核數師丁何關陳會計師行主要往來銀行中國銀行（香港）有限公司法國巴黎銀行香港分行南洋商業銀行有限公司香港上海滙豐銀行有限公司註冊辦事處香港九龍長沙灣長裕街10號億京廣場2期10樓股份過戶登記處卓佳秘書商務有限公司香港皇后大道東183號合和中心54樓公司網址http://www.cosmel.com投資者關係聯絡地址：香港九龍長沙灣長裕街10號億京廣場2期10樓電郵：ir@cosmel.com電話：(852) 2376 6188傳真：(852) 2375 9626股份代號118COMPANY SECRETARYWong Lai TongAUDITORTing Ho Kwan & ChanPRINCIPAL BANKERSBank of China (Hong Kong) LimitedBNP Paribas Hong Kong BranchNanyang Commercial Bank, LimitedThe Hongkong and Shanghai Banking Corporation LimitedREGISTERED OFFICE10/F., Billion Plaza 2No. 10 Cheung Yue StreetCheung Sha WanKowloon, Hong KongSHARE REGISTRARTricor Secretaries LimitedLevel 54, Hopewell Centre183 Queen’s Road EastHong KongCOMPANY’S WEBSITEhttp://www.cosmel.comINVESTOR RELATIONS CONTACTAddress:10/F., Billion Plaza 2No. 10 Cheung Yue StreetCheung Sha WanKowloon, Hong KongE-mail:ir@cosmel.comTelephone:(852) 2376 6188Fax:(852) 2375 9626STOCK CODE118 COSMOS MACHINERY ENTERPRISES LIMITED • 大同機械企業有限公司4CONDENSED CONSOLIDATED INCOME STATEMENT簡明綜合收益表For the six months ended 30 June 2021截至二零二一年六月三十日止六個月Six months ended30 June截至六月三十日止六個月20212020二零二一年二零二零年(Unaudited)(Unaudited)（未經審核）（未經審核）NotesHK$’000HK$’000附註千港元千港元Revenue收入41,499,9981,015,273Cost of sales銷售成本(1,243,036)(853,483)Gross profit毛利256,962161,790Other income and gains, net其他收入及收益淨額6,1239,250Selling and distribution costs分銷費用(101,603)(67,142)Administrative expenses行政費用(107,358)(97,915)Operating profit經營溢利54,1245,983Finance costs財務費用(9,162)(10,815)Investment income投資收入1,9222,136Share of results of associates應佔聯營公司之業績1,099227Profit/(loss) before tax除稅前溢利╱（�損）547,983(2,469)Taxation稅項6(8,683)(6,524)Profit/(loss) for the period期內溢利╱（�損）39,300(8,993)Profit/(loss) attributable to:應佔溢利╱（�損）：– Equity shareholders of the Company－本公司股權持有人40,215(9,554)– Non-controlling interests－非控股權益(915)56139,300(8,993)Earnings/(loss) per share每股盈利╱（虧損）7– Basic－基本4.67 HK cents港仙(1.11) HK cents港仙CONDENSED CONSOLIDATED INCOME STATEMENTFor the six months ended 30 June 2021 二零二一年中期報告 • Interim Report 20215CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME簡明綜合全面收益表For the six months ended 30 June 2021截至二零二一年六月三十日止六個月Six months ended30 June截至六月三十日止六個月20212020二零二一年二零二零年(Unaudited)(Unaudited)（未經審核）（未經審核）HK$’000HK$’000千港元千港元Profit/(loss) for the period期內溢利╱（虧損）39,300(8,993)Other comprehensive income/(expense), net of tax:扣除稅項後之其他全面收益╱（支出）：Items that have been reclassified or may be reclassified subsequently to profit or loss:已重新分類或其後可重新 分類至損益表之項目：– Share of other comprehensive income/(expense) of associates－應佔聯營公司之其他全面 收益╱（支出）382(568)– Exchange differences arising from translation of financial statements of foreign operations－換算海外業務財務報表時 產生之滙兌差額15,316(21,833)– Release of translation reserve upon disposal of an associate－出售一間聯營公司時 從滙兌儲備撥出–4915,698(22,352)Total comprehensive income/(expense) for the period期內全面收益╱（支出）總額54,998(31,345)Total comprehensive income/(expense) attributable to:應佔全面收益╱（支出）總額：– Equity shareholders of the Company－本公司股權持有人53,926(29,539)– Non-controlling interests－非控股權益1,072(1,806)Total comprehensive income/(expense) for the period期內全面收益╱（支出）總額54,998(31,345)CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOMEFor the six months ended 30 June 2021 COSMOS MACHINERY ENTERPRISES LIMITED • 大同機械企業有限公司6CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表At 30 June 2021於二零二一年六月三十日30 June31 December20212020二零二一年二零二零年六月三十日十二月三十一日(Unaudited)(Audited)（未經審核）（經審核）NotesHK$’000HK$’000附註千港元千港元Non-current Assets非流動資產Property, plant and equipment物業、廠房及設備9575,948595,173Right-of-use assets使用權資產93,72093,638Good