亚洲水泥(中国)中期报告 2025

Interim Report2025 CONTENTS 2Corporate Information5Financial Highlights Condensed Consolidated Financial Statements 6Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income7Condensed Consolidated Statement of Financial Position9Condensed Consolidated Statement of Changes in Equity10Condensed Consolidated Statement of Cash Flows11Notes to the Condensed Consolidated Financial Statements 23Management Discussion and Analysis31Other Information Corporate Information BOARD OF DIRECTORS Executive DirectorsMr. HSU, Shu-ping(Vice Chairman)Mr. CHANG, Chen-kuen(Chief Executive Officer)Mr. LIN, Seng-chang Non-Executive Directors Mr. HSU, Shu-tong(Chairman)Mr. CHEN, Ruey-longMr. LEE, Kun-yenMs. WU, Ling-ling Independent Non-Executive Directors Mr. TSIM, Tak-lung DominicMr. WANG, WeiDr. WANG, Kuo-mingMr. WU, Chun-pang COMPANY SECRETARYMr. LUI, Wing Yat Christopher AUTHORIZED REPRESENTATIVESMr. CHANG, Chen-kuenMr. LUI, Wing Yat Christopher MEMBERS OF AUDIT COMMITTEE Mr. TSIM, Tak-lung Dominic(Chairman)Mr. HSU, Shu-tongMr. WU, Chun-pang MEMBERS OF REMUNERATION COMMITTEE Dr. WANG, Kuo-ming(Chairman)Mr. HSU, Shu-tongMr. TSIM, Tak-lung Dominic MEMBERS OF NOMINATION COMMITTEE Mr. HSU, Shu-tong(Chairman)Mr. TSIM, Tak-lung DominicMr. WANG, Wei MEMBERS OF INDEPENDENCE COMMITTEE Mr. TSIM, Tak-lung Dominic(Chairman)Dr. WANG, Kuo-mingMr. WU, Chun-pang MEMBERS OF CORPORATE SUSTAINABILITYCOMMITTEE Dr. WANG, Kuo-ming(Chairman)Mr. HSU, Shu-pingMs. WU, Ling-ling Corporate Information REGISTERED OFFICE Cricket Square, Hutchins DrivePO Box 2681, Grand Cayman KY1-1111Cayman Islands Cricket Square, Hutchins DrivePO Box 2681, Grand Cayman KY1-1111Cayman Islands 6 PRINCIPAL PLACE OF BUSINESS IN THE PRC No. 6 Yadong AvenueMa-Tou Town, Ruichang CityJiangxi Province PRINCIPAL PLACE OF BUSINESS IN HONG KONG Portion of Unit B, 11th FloorLippo Leighton Tower103 Leighton RoadCauseway BayHong Kong 10311B PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE SMP Partners (Cayman) LimitedRoyal Bank House – 3rd Floor24 Shedden RoadP.O. Box 1586, Grand Cayman KY1-1110Cayman Islands SMP Partners (Cayman) LimitedRoyal Bank House – 3rd Floor24 Shedden RoadP.O. Box 1586, Grand Cayman KY1-1110Cayman Islands HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 1617 PRINCIPAL BANKERS China Construction BankIndustrial and Commercial Bank of ChinaBank of ChinaBank of Communications HONG KONG LEGAL ADVISER Zhong Lun Law Firm4/F, Jardine House1 Connaught PlaceCentralHong Kong 1 Corporate Information AUDITORS 8835 Deloitte Touche TohmatsuRegistered Public Interest Entity Auditors35/F, One Pacific Place88 QueenswayHong Kong 743 STOCK CODE743 www.achc.com.cn COMPANY WEBSITEwww.achc.com.cn (852) 2839 3705(852) 2577 8040 CONTACT DETAILSPhone: (852) 2839 3705Fax:(852) 2577 8040 Financial Highlights Notes:1.Current ratio is calculated as current assets divided by current liabilities.2.Quick ratio is calculated as current assets less inventories divided by currentliabilities.3.Gearing ratio is calculated as total liabilities divided by total assets. Condensed Consolidated Financial Statements CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY For the six months ended 30 June 2025 NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS For the six months ended 30 June 2025 20256 306 1.Basis of Preparation 1. The condensed consolidated financial statements have beenprepared in accordance with International Accounting Standard 34(“IAS 34”) “Interim Financial Reporting” issued by the InternationalAccounting Standards Board as well as the applicable disclosurerequirements of the Rules Governing the Listing of Securities onThe Stock Exchange of Hong Kong Limited. 3434 2. 2.Principal Accounting Policies The condensed consolidated financial statements have beenprepared on the historical cost basis except for certain propertiesand financial instruments, which are measured at fair values, asappropriate. Except as described below, the accounting policies and methodsof computation used in the condensed consolidated financialstatements for the six months ended 30 June 2025 are the sameas those followed in the preparation of the Group’s annualconsolidated financial statements for the year ended 31 December2024. 20256 306202412 31 In the current interim period, the Group has applied the followingamendments to an IFRS Accounting Standard issued by theInternational Accounting Standards Board (“IASB”), for the firsttime, which are mandatorily effective for the Group’s annualperiod beginning on 1 January 2025 for the preparation of theGroup’s condensed consolidated financial statements: 20251 1 Lack of Exchangeability 21 Amendments to IAS 21 The application of the amendments to an IFRS AccountingStandard in the current interim period has had no material impacton the Group’s financial positions and performance for