彩客新能源中期报告2023

(Incorporated in the Cayman Islands with limited liability)（於開曼群島註冊成立的有限公司）Stock Code 股份代號：1986 INTERIM REPORT2023中期報告 2Corporate Information5Financial Highlights6Management Discussion and Analysis25Corporate Governance36Report on Review of Interim Financial Information38Unaudited Interim Condensed Consolidated Statement of Profit or Lossand Other Comprehensive Income40Unaudited Interim Condensed Consolidated Statement of Financial Position42Unaudited Interim Condensed Consolidated Statement of Changes in Equity45Unaudited Interim Condensed Consolidated Statement of Cash Flows46Notes to Unaudited Interim Condensed Consolidated Financial Information84Definitions Corporate Information BOARD OF DIRECTORS Executive Directors Mr. GE YiMr. BAI KunMs. ZHANG Nan FONTAINE Alain Vincent Non-executive Directors Mr. FONTAINE Alain VincentMr. PAN Deyuan Independent non-executive Directors Mr. HO Kenneth Kai ChungMr. ZHU LinMr. YU Miao JOINT COMPANY SECRETARIES Mr. BAI KunMs. NG Ka Man AUTHORISED REPRESENTATIVES Mr. GE YiMs. NG Ka Man AUDIT COMMITTEE Mr. ZHU Lin(Chairman)Mr. HO Kenneth Kai ChungMr. YU Miao REMUNERATION COMMITTEE Mr. YU Miao(Chairman)Mr. HO Kenneth Kai ChungMr. ZHU Lin NOMINATION COMMITTEE Mr. GE Yi(Chairman)Mr. HO Kenneth Kai ChungMr. ZHU Lin REGISTERED OFFICE P.O. Box 4722nd Floor, Harbour Place103 South Church StreetGeorge TownGrand Cayman, KY1-1106Cayman Islands P.O. Box 4722nd Floor, Harbour Place103 South Church StreetGeorge TownGrand Cayman, KY1-1106Cayman Islands HEAD OFFICE IN THE PRC 10910 Building No. 10109 JinghaisanluBeijing Economic-Technological Development AreaThe PRC PRINCIPAL PLACE OF BUSINESS IN HONG KONG 131 31st FloorTower TwoTimes Square1 Matheson StreetCauseway BayHong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE International Corporation Services Ltd.P.O. Box 4722nd Floor, Harbour Place103 South Church StreetGeorge TownGrand Cayman, KY1-1106Cayman Islands International Corporation Services Ltd.P.O. Box 4722nd Floor, Harbour Place103 South Church StreetGeorge TownGrand Cayman, KY1-1106Cayman Islands HONG KONG BRANCH SHARE REGISTRAR 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong LEGAL ADVISER 821 As to Hong Kong law:Taylor Wessing21st Floor8 Queen’s Road CentralCentralHong Kong AUDITOR 97927 Ernst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor27/F, One Taikoo Place979 King’s RoadQuarry BayHong Kong 1986 STOCK CODE 1986 PRINCIPAL BANKERS China Construction Bank (Dongguang Branch)Bank of China (Dongguang Branch)East West BankDBS Bank (Tianjin Branch) INVESTOR ENQUIRIES www.tsaker.com Website: www.tsaker.com Revenue of the Group for the six months ended 30 June 2023amountedto approximately RMB996.4 million,representing anincrease of approximately RMB73.2 million or approximately 7.9%comparing with that in the same period of 2022. The Board resolved to declare and pay an interim dividend ofRMB0.029 per ordinary share for the six months ended 30 June2023 (six months ended 30 June 2022: RMB0.036 per ordinaryshare). Management Discussion and Analysis 7.9%996.4923.232.8%176.2262.310.717.7%28.4% Duringthe Review Period,the total revenue of the Groupincreasedby approximately 7.9%to approximately RMB996.4million (six months ended 30 June 2022: approximately RMB923.2million) as compared with that in the same period of 2022, andthe overall gross profit of the Group decreased by approximately32.8%period-on-period to approximately RMB176.2 million(sixmonths ended 30 June 2022: approximately RMB262.3 million).The period-on-period decrease in gross profit was mainly due tothe significant decrease in the average unit selling price of ironphosphate, the Group’s major battery material product, resultingfrom market fluctuations. The overall gross profit margin of theGroupdecreased by approximately 10.7 percentage pointsperiod-on-period to approximately 17.7% (six months ended 30June 2022: 28.4%). 58.8%32.979.95.43.3%8.7% During the Review Period, the profit attributable to equity holdersofthe parent decreased by approximately 58.8%period-on-periodto approximately RMB32.9 million(six months ended30June 2022:approximately RMB79.9 million).The profitmarginattributable to equity holders of the parent decreasedbyapproximately 5.4 percentage points period-on-periodtoapproximately 3.3%(six months ended 30 June 2022:approximately 8.7%). 21.9%27.2% Battery materials – accounting for approximately 21.9% oftotal revenue (six months ended 30 June 2022: 27.2%) The Group is one of the major iron phosphate producers in China.Iron phosphate is mainly used in the production of lithium ironphosphate,which is the mainstream cathode material for theproduction of power lithium batteries and energy storage lithiumbatteries. Management Discussion and Analysis 50,00013.1%218.0250.921.9%27.2% D u r i n gt h e R e v i e w P e r i o d ,t h e n e w e n e r g y v e h i c l e a n delectrochemi