敏实集团2024中期报告

2024 2 4 48 54 58 60 62 64 董事會 集團總部 146193114065www.minthgroup.com 執行董事 區域總部 非執行董事 1314006(86 573) 8368–6700 獨立非執行董事 51331 Pontiac Trail, WixomMichigan, 48393, USA 公司秘書 Carl-von-Linde-Str. 38, 85716Unterschleißheim, Germany 註冊辦事處 香港辦事處 Cricket SquareHutchins Drive, P.O. Box 2681Grand Cayman KY1-1111Cayman Islands 18K117 核數師 主要往來銀行 •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 1,188.61,197.95.4%6.3%279.330.5%61.9%8.816%12%7.1%3.12.92.41.7%494.432%35.2% GlobalData4,235.42.3%789.32.3%614.13.7%212.713.2% 15.7%7.2%24.2%11.9%74.5% 公司概覽 Glocal+ ERPMESSCADA EHSEHSISO50001EHSEHSEHSEHSEHSEHSEHS EHSEHS EHS45ISO45001ISO14001EHSEHS0.73 ISO37001ISO37001 業務與經營佈局 11,090,414,0009,747,406,00013.8%4,525,885,0004,211,482,0007.5% 6,564,529,0005,535,924,00018.6% B Glocal 研究開發 (CTB) L4 VarinTech® 360MpaMinal®-S63660ECO-ALUMIN®S2.5Kg.CO2/Kg.ALEcoSupElast®EcoOleCom®30% 1682618 22530 財務回顧 業績 11,090,414,0009,747,406,00013.8% 1,068,192,000887,300,00020.4% 分部收入 毛利 3,161,637,0002,562,733,00023.4%28.5%26.3%2.2% 投資收入 190,648,000171,409,00019,239,000 其他收入 206,501,000148,007,00058,494,000 其他利得與損失 20,0002,990,0002,970,000 分銷及銷售開支 531,118,000359,883,000171,235,0004.8%3.7%1.1% 行政開支 742,501,000623,068,000119,433,0006.7%6.4%0.3% 研發開支 714,608,000615,618,00098,990,0006.4%6.3%0.1% 利息開支 290,690,000232,292,00058,398,000 分佔合營公司業績 21,439,00011,322,00010,117,000 分佔聯營公司業績 14,082,0009,921,0004,161,000 所得稅開支 196,031,000158,756,00037,275,000 15.4%15.0%0.4% 非控股權益應佔溢利 8,470,00010,171,0001,701,000 流動資金及財務資源 7,065,956,0006,459,054,000606,902,0009,381,117,0004,388,443,0003,832,142,000607,768,000325,161,000227,603,0009,688,323,000307,206,000 1,730,626,000 78813 91847 94904 1.31.20.126.9%28.4% 利率及外匯風險 9,381,117,0002,439,213,0006,941,904,0004,060,200,0003,832,142,000228,058,000 1,734,158,0001,052,603,000494,058,000157,418,00017,997,00011,984,00098,000 或有負債 資產抵押 4,502,00047,708,00010,658,0008,461,00010,000,0002,234,00023,665,0004,560,00049,134,00011,370,0008,680,00022,066,000 243,674,00065,230,000464,881,0002,302,00017,640,000319,672,00050,000,00011,170,0007,072,000666,102,000121,680,000283,530,00065,230,000 462,005,000365,000,00050,000,000985,396,000136,680,000 資本開支 1,093,333,0002,013,896,00045.7% 配售及認購 重大收購與出售 僱員 24,1801,869 45GLOCAL (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) 18,276,8001.57% 30,000,0002.58% 116,183,57986,183,579 30,000,00086,183,5791,161,993,5997.42% 1234522.4013.446(i)30%(ii)30%(iii)(i)30%(ii)30%(iii)78(i)1%(ii)0.1% 538,200 1ABCEFG 2ABCEFG 21 股份獎勵計劃 113,941,359113,986,359 4.17% 股份獎勵計劃規則之概要 (1)目的及目標 (2)股份獎勵計劃之合資格參與者 (3)期限 (4)管理 (5)股份獎勵計劃上限 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) (a)(b) (ii) (a) (b)(c)(d)(ii)(b) (12)修改 131.05 250%50% 3(i)1%17.03D(1)(ii)0.1% 21 D226(2) 展望與策略 2,6803% S&P Global8,8602.4% Glocal 股息 主要股東 336 1,161,993,599 2450,072,000750,000450,072,000750,000 3450,072,000 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 XV352XV78C3 11,161,993,599 2750,000450,072,000450,072,000450,072,000 3(i)750,000(ii)30,000750,000 4(i)900,000(ii)90,000900,000 5250,000150,000 650,00050,00050,000300,000 XV 購買、出售或贖回本公司之上市證券 538,200 45,000 ( 遵守企業管治守則標準守則 C1 C.1.6 C.2.1C.2.1 C3 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 5698343434 審閱範圍 2410 結論 34 德勤•關黃陳方會計師行 (i)(ii)(iii)(iv) 1.編製基準 3434 2.主要會計政策 應用香港財務報告準則之修訂本 5 161 177 2.1應用香港會計準則第1號修訂本負債分類為流動或非流動及相關香港詮釋第5號的修訂（二零二零年）（「二零二零年修訂本」）及香港會計準則第1號修訂本附帶契諾的非流動負債（「二零二二年修訂本」）的影響 2.1.1 12 a)12 1,459,425,0001,101,960,000 3A.客戶合約收入 3B.分部信息 4.投資收入 5.其他收入 (i) (ii)53,650,0003,851,000 (iii)5151,117,000135,019,000 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% 50%GloBECbCR GloBE 8.期內溢利 9.股息 0.578 10.每股盈利 (i) (ii) 11.物業、廠房及設備和使用權資產 1,093,223,0001,997,449,000 5,548,0004,450,000 13015,232,0004,478,00015,232,0004,478,000 110,00016,447,000 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 5,662,00018,393,00013,573,0001,706,000 b.外匯結構期權合約 2,499,0002,664,00067,000 c.利率掉期合約 2,623,0003,772,000 d.交叉貨幣掉期合約 10,911,0006,265,000 17.借貸 15,607,615,00015,408,219,00015,756,237,00014,396,915,000 786,732,0001,101,960,000 18.股本 19.遞延收益 20.其他長期負債 117,000,000115,452,000112,829,000 800,000,000800,000,000883,800,000874,500,000 21.以股份為基礎支付 購股權 30,000,00030%30%40%14.304.28 24.15 10,430,00010,442,000 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 4,411,0006,271,000 精確實業股份有限公司受限制股份 1,500,000101,500,00030%30%40% 995,0003,358,000 22.承擔 23.關聯人士交易及關連交易