敏实集团2023中期报告

2445505254565860 董事會 區域總部 1314006(86 573) 8368–6700www.minthgroup.com 執行董事 非執行董事 51331 Pontiac Trail, WixomMichigan, 48393, USA 獨立非執行董事 Carl-von-Linde-Str. 38, 85716Unterschleißheim, Germany 香港辦事處 公司秘書 18K117 註冊辦事處 Cricket SquareHutchins Drive, P.O. Box 2681Grand Cayman KY1-1111Cayman Islands 主要往來銀行 核數師 •8835 21 法律顧問 344 1817 主要股份過戶登記處 Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman, KY1-1100Cayman Islands 1A11 Conyers Dill & PearmanCentury Yard, Cricket SquareHutchins Drive, George TownGrand Cayman, British West Indies 香港股份過戶登記分處 183171712–1716 股份代號 0425 3 行業概覽 1,128.11,126.88.1%8.8%234.176.9%19.1%14.9%0.65.89.5%1.6%53.1%5.9Marklines374.760% GlobalData4,273.610.7%766.312.8%674.316.9%243.117.8%7.3%8.9%5.0%22.1%3.1% 公司概覽 MOSMOSMOSMOSMOSMOSAIMOS ERPMES SCADASAP-MES3D EHSEHS ISO5000186%13.5% EHSEHSEHSEHSEHSEHS EHSEHS EHS45ISO45001ISO14001EHSEHS1.17 ISO37001 業務與經營佈局 9,747,406,0007,252,100,00034.4%4,690,390,0003,894,711,00020.4%5,057,016,0003,357,389,00050.6% – GLOCAL++ 研究開發 — L4 TPV320MPaMinal-S63250–ECO-ALUMIN®S2.5KGCO2eEcoOleCom®EcoLonitBlend® 20330425161263 財務回顧 業績 9,747,406,0007,252,100,00034.4% 887,300,000657,601,00034.9% 分部收入 毛利 2,562,733,0002,113,732,00021.2%26.3%29.1%2.8 投資收入 171,409,000152,874,00018,535,000 其他收入 148,007,000156,223,0008,216,000 其他利得與損失 2,990,00020,449,00017,459,000 分銷及銷售開支 359,883,000449,927,00090,044,0003.7%6.2%2.5% 行政開支 623,068,000551,310,00071,758,0006.4%7.6%1.2% 研發開支 615,618,000507,284,000108,334,0006.3%7.0%0.7% 分佔合營公司業績 11,322,00014,576,0003,254,000 分佔聯營公司業績 9,921,0009,200,000721,000 所得稅開支 158,756,000118,558,00040,198,000 15.0%14.9% 非控股權益應佔溢利 10,171,00020,552,00010,381,000 流動資金及財務資源 5,477,762,0005,275,654,000202,108,0009,549,548,0004,902,096,0003,244,595,000877,934,000293,158,000223,536,0008,229,0008,198,196,0001,351,352,000 1,597,158,000 81774 84813 9011323 1.21.228.6%27.5% 承擔 利率及外匯風險 9,549,548,0002,541,595,0007,007,953,0005,780,030,0004,902,096,000877,934,000 1,356,805,0001,067,604,000146,401,000116,790,00014,054,00011,917,00039,000 或有負債 資產抵押 49,604,00011,573,00013,519,00060,000,00013,998,00013,217,000 307,659,00042,230,000305,146,000900,000,000359,000,000590,600,000192,478,000900,000,000798,971,000290,403,000 資本開支 2,013,896,0001,703,306,000 配售及認購 重大投資，重大收購與出售 其他事項 Minth Mexico Coatings, S.A. de C.V. 僱員 20,929402 —HOMESTAY GLOCAL(1)(2)(3)(4)(5) 董事 執行董事 非執行董事 獨立非執行董事 購股權計劃 10%116,183,57910% 30% 1% 1.00 (i)(ii)(iii) 36,218,0003.12% 116,183,579116,183,579 116,183,5791,161,993,59910.00% 123456(i)37.65(ii)22.407(i)30%(ii)30%(iii)(i)30%(ii)30%(iii)89(i)1%(ii)0.1% 2,0001,202,200 ABCEFG 21 股份獎勵計劃 113,618,579113,710,779 3.21% 計劃規則之概要 (1)目的及目標 (2)本計劃之合資格參與者 (3)期限 (4)管理 (5)計劃上限 10%1% (6)運作 (i) (ii) (7)限制 (8)授予及歸屬 (9) (i) (ii)(a)(b) (9)取消獲選參與者資格╱獎勵失效 (10)投票權 (11)終止 (i) (ii) (a)(b)(c)(d)(ii)(b) (12)本計劃之修改 131.05 250% 21 26(2) 展望與策略 2,3801% GlobalData8,6356.5% 40%50%20%30% GLOCAL 股息 主要股東 336 1,161,837,799 2450,072,000450,072,000 3450,072,000 4XV23Mitsubishi UFJ Financial Group, Inc. XV 董事和最高行政人員在本公司或任何相聯法團的股份、相關股份和債權證的權益和淡倉 XV352XV78 11,161,837,799 2450,072,000450,072,000450,072,000 3250,000360,000200,000100,000 4(i)400,000(ii)20,000400,000 XV 購買、出售或贖回本公司之上市證券 2,0001,202,200 92,000 遵守企業管治守則標準守則 重大訴訟和仲裁 審核委員會 敏實集團有限公司魏清蓮 致敏實集團有限公司董事會 引言 5296343434 審閱範圍 2410 結論 34 德勤•關黃陳方會計師行 (i)24,000,00050%50%8,000,00052,478,000 (i)(ii)(iii)(iv) 1.編製基準 343416 2.主要會計政策 應用新訂香港財務報告準則及其修訂本 171781212– 2.1應用香港會計準則第12號修訂本有關源於單一交易的資產及負債的遞延稅項的影響及會計政策變動 2.1.1 12 2.1.2 12 (i) (ii)22,100,00022,100,000 2.2應用香港會計準則第12號修訂本所得稅：國際稅務改革—第二支柱範本規則的影響 12 2.3應用香港會計準則第1號修訂本及香港財務報告準則實務公告第2號披露會計政策的影響 12 1 2 已頒佈但尚未生效之新訂香港財務報告準則及修訂本 1028161 125222 177 12 3A.客戶合約收入 3B.分部信息 4.投資收入 5.其他收入 (i) (ii)53,851,0004,231,000 (iii)5135,019,000238,103,000 6.其他利得與損失 7.所得稅開支 12% 25% 30% [2011]5858 (1)15% (2)15% 10%5% 8.期內溢利 9.股息 0.5780.630 10.每股盈利 (i) (ii) 11.物業、廠房及設備和使用權資產 1,997,449,0001,649,509,000 4,450,0003,543,000 1304,478,0006,145,0004,478,0006,145,000 16,447,00053,797,000 6090 13.合約資產 14.適用預期信用虧損（「預期信用虧損」）模型的金融資產和其他項目的減值評估 a.外匯遠期合約 10,030,00017,370,0003,622,000 b.外匯結構期權合約 358,0001,421,00016,000 c.交叉貨幣掉期合約 59,602,00069,621,0009,594,000 d.利率掉期合約 6,607,00013,285,000 17.借貸 15,408,219,00013,203,151,00014,396,915,00013,101,324,000 18.股本 19.遞延收益 20.其他長期負債 117,000,000110,322,000107,816,000 800,000,000800,000,000865,200,000855,900,000 21.以股份為基礎支付 購股權 24.1524.67 10,442,00022,119,000 本公司受限制股份 8,520,000251,265,000222,075,0003,000,00057,944,00046,731,0002% 3,000,00050%3648 6,271,0006,271,000 精確實業股份有限公司受限制股份 1,500,000101,500,00030%30%40% 3,358,000 22.承擔 23.其他事項 Minth Mexico Coatings, S.A. de C.V. 24.關聯人士交易及關連交易 25.資產質押或限制 資產質押 26.金融工具公允價值計量 按經常性基準以公允價值計量的本集團金融資產及金融負債的公允價值 ••• 1,421,000342,000