理文化工2025 中期报告

Content CORPORATE INFORMATION2INTERIM RESULTS4–CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME4–CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION5–CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY7–CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS9–NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS10–INTERIM DIVIDEND25–CLOSURE OF REGISTER OF MEMBERS25MANAGEMENT DISCUSSION AND ANALYSIS26OTHER INFORMATION30 公司資料 BOARD OF DIRECTORS Executive DirectorsMs. Wai Siu Kee(Chairman)Mr. Lee Man Yan(Chief Executive Officer)Mr. Yang Zuo Ning Non-executive DirectorProfessor Chan Albert Sun ChiJP BBS Independent non-executive DirectorsMr. Wan Chi Keung, AaronBBS JPMr. Heng Victor Ja WeiMr. Wong King Wai Kirk AUDIT COMMITTEE BBS Mr. Heng Victor Ja Wei(Chairman)Mr. Wan Chi Keung, AaronBBS JPMr. Wong King Wai Kirk REMUNERATION COMMITTEE BBS Mr. Heng Victor Ja Wei(Chairman)Mr. Wan Chi Keung, AaronBBS JPMr. Wong King Wai Kirk NOMINATION COMMITTEE BBS Ms. Wai Siu Kee(Chairman)Mr. Heng Victor Ja WeiMr. Wan Chi Keung, AaronBBS JPMr. Wong King Wai Kirk COMPANY SECRETARY Mr. Hung Siu Yin AUTHORISED REPRESENTATIVES Ms. Wai Siu KeeMr. Hung Siu Yin REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 16935B Unit B, 35/FLee & Man Commercial Center169 Electric RoadNorth Point, Hong Kong PRINCIPAL BANKERS In Hong Kong: Hang Seng Bank LimitedUnited Overseas Bank Limited, Hong Kong BranchBank of China (Hong Kong) LimitedThe Hongkong and Shanghai Banking Corporation Limited In the PRC: Bank of China LimitedChina Construction Bank CorporationIndustrial and Commercial Bank of China LimitedHSBC Bank (China) Company LimitedMizuho Bank (China), Ltd. AUDITORS Deloitte Touche TohmatsuCertified Public AccountantsRegistered Public Interest Entity Auditor PRINCIPAL SHARE REGISTRARAND TRANSFER OFFICE Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman, KY1-1110Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman, KY1-1110Cayman Islands HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt Road, Hong Kong WEBSITE www.leemanchemical.com www.leemanchemical.com Interim Results中期業績 The board of directors (the “Board”) of Lee & Man Chemical CompanyLimited (the “Company”) is pleased to announce the unaudited interimresults of the Company and its subsidiaries (the “Group”) for the sixmonths ended 30 June 2025 together with comparative figures for thelast corresponding period as follows: 20256 30 CONDENSED CONSOLIDATED STATEMENT OF PROFIT ORLOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 30 June 2025 CONDENSED CONSOLIDATED STATEMENT OF FINANCIALPOSITIONAt 30 June 2025 Property, plant and equipmentInvestment propertiesRight-of-use assetsIntangible assetsDeposits paid for the acquisition of property,plant and equipmentInterests in joint venturesInterests in associatesDeferred tax assetsGoodwill CURRENT ASSETS InventoriesProperties held for saleTrade, bills and other receivablesTax recoverableAmounts due from joint venturesAmount due from an associateAmounts due from related companiesDerivative financial instrumentsShort-term bank deposits with originalmaturity more than three monthsBank balances and cash CURRENT LIABILITIES Trade, bills and other payablesContract liabilitiesAmount due to a joint ventureAmount due to an associateAmounts due to related companiesDerivative financial instrumentsTaxation payableLease liabilitiesBank borrowings Interim Results中期業績 CONDENSED CONSOLIDATED STATEMENT OF FINANCIALPOSITION(CONTINUED)At 30 June 2025 CONDENSED CONSOLIDATED STATEMENT OF CHANGES INEQUITY For the six months ended 30 June 2025 Interim Results中期業績 CONDENSED CONSOLIDATED STATEMENT OF CHANGES INEQUITY(CONTINUED) For the six months ended 30 June 2025 i.According to the relevant laws in the People’s Republic of China (“PRC”), whollyforeign-owned enterprises in the PRC are required to transfer at least 10% of their netprofits after taxation, as determined under the PRC accounting regulations, to a non-distributable reserve fund until the reserve balance reaches 50% of their registeredcapital. The transfer to this reserve must be made before the distribution of a dividendto equity owners. The non-distributable reserve fund can be used to offset the previousyears’ losses, if any. The non-distributable reserve fund is non-distributable other thanupon liquidation. i.10%50% ii.Pursuant to the relevant regulation in the PRC, certain subsidiaries of the Company arerequired to provide for safety fund reserve based on sales revenue. iii.The special reserve of the Group represents th