中国淀粉二零二五年中期报告

Contents目錄 Consolidated Statement of Profit or Loss andOther Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityCondensed Consolidated Statement of Cash FlowsNotes to the Unaudited Interim Financial ReportManagement Discussion and AnalysisDisclosure of Additional InformationCorporate Information 合併財務狀況表3 合併權益變動表5 簡明合併現金流量表6 未經審核中期財務報告附註7 公司資料27 Consolidated Statement of Profit or Loss and Other Comprehensive Income合併損益及其他綜合收益表 For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 Consolidated Statement of Financial Position合併財務狀況表 At 30 June 2025於二零二五年六月三十日 Consolidated Statement of Financial Position合併財務狀況表 At 30 June 2025於二零二五年六月三十日 Consolidated Statement of Changes in Equity合併權益變動表 For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 Condensed Consolidated Statement of Cash Flows簡明合併現金流量表 For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 Notes to the Unaudited Interim Financial Report未經審核中期財務報告附註 For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 編製基準 1 1BASIS OF PREPARATION 中國澱粉控股有限公司（「本公司」，連同其附屬公司，「本集團」）截至二零二五年六月三十日止六個月的簡明合併中期財務報表乃根據香港聯合交易所有限公司（「聯交所」）證券上市規則（「上市規則」）的披露規定及香港會計師公會頒佈的香港會計準則（「香港會計準則」）第34號「中期財務報告」而編製。簡明合併中期財務報表乃根據截至二零二四年十二月三十一日止年度的經審核財務報表（「二零二四年財務報表」）所採用之相同會計政策而編製，惟預期於二零二五年全年財務報表反映的會計政策變動則除外。簡明合併中期財務報表應與按照香港財務報告準則（「香港財務報告準則」）編 製 的 二 零 二 四 年 財 務 報 表 一 併 閱讀。 The condensed consolidated interim financial statements of China StarchHoldingsLimited(the“Company”,together with its subsidiaries,the“Group”) for the six months ended 30 June 2025 have been preparedin accordance with the disclosure requirements of the Rules Governingthe Listing of Securities (the “Listing Rules”) on The Stock Exchange ofHong Kong Limited (the “Stock Exchange”) and Hong Kong AccountingStandards(“HKAS”)34“Interim Financial Reporting”issued by theHongKong Institute of Certified Public Accountants.The condensedconsolidatedinterim financial statements have been prepared inaccordancewith the same accounting policies adopted in the auditedfinancial statements for the year ended 31 December 2024 (the “2024Financial Statements”), except for the accounting policy changes that areexpectedto be reflected in the 2025 annual financial statements.Thecondensedconsolidated interim financial statements should be read inconjunction with the 2024 Financial Statements, which have been preparedin accordance with Hong Kong Financial Reporting Standards (“HKFRSs”). 除另有說明外，此等簡明合併中期財務報表以人民幣（「人民幣」）列賬。簡明合併中期財務報表乃按歷史成本法編製，並已就若干按公平值計量的金融資產及金融負債之重估作出修訂。 Unlessotherwise stated,these condensed consolidated interimfinancial statements are presented in Renminbi (“RMB”). The condensedconsolidatedinterim financial statements have been prepared on thehistorical cost convention, as modified by the revaluation of certain financialassets and financial liabilities measured at fair value. 採納新訂╱經修訂香港財務報告準則 2ADOPTION OF NEW/REVISED HKFRSs 於二零二五年，本集團已採納於本會計期間生效的香港會計準則第21號「缺乏可兌換性」。 In 2025, the Group has adopted HKAS 21 Lack of Exchangeability that areeffective for the current accounting period. 香港會計準則第21號之修訂並無對本集團的業績及財務狀況造成任何影響。本集團並未提前採納於本會計期間尚未生效之新訂或經修訂準則。 The amendments to HKAS 21 do not have an impact on the results andfinancial position of the Group. The Group has not early adopted any newor amended standards that are not yet effective for the current accountingperiod. Notes to the Unaudited Interim Financial Report未經審核中期財務報告附註 For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 Notes to the Unaudited Interim Financial Report未經審核中期財務報告附註 For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 5PROFIT BEFORE INCOME TAX 研究費用包括存貨成本、本集團研發部員工成本及折舊（已計入上述各項開支內）。 Research expenses include cost of inventories, staff costs and depreciation, whichare included in the above respective expenses, in the Research and DevelopmentDepartment of the Group. Notes to the Unaudited Interim Financial Report未經審核中期財務報告附註 For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 本集團之主要業務於中國進行。根據中國企業所得稅法及其實施細則，中國附屬公司於兩個期間之稅率均為25%，惟本集團一 間 獲 認 可 為 高 技 術 企 業 的 附 屬 公 司 除外，該公司可享有15%（二零二四年：15%）的優惠企業所得稅率。 The Group’s major business is in the PRC. Under the law of the PRC onEIT and its Implementation Regulation, the tax rate of the PRC subsidiariesis 25% for both periods, except for one subsidiary of the Group which isrecognised as high technology enterprise is entitled to enjoy a preferentialEIT rate of 15% (2024:15%). 由於本集團的實體於兩個期間內並無在香港產生或賺取利潤，故並無就香港利得稅作出撥備。 No provision for Hong Kong Profits Tax has been made as the Groupentities’ profit neither arose in nor was derived from Hong Kong duringboth periods. 根據中國企業所得稅法及其實施細則，對非中國居民企業應收中國企業自二零零八年一月一日起所賺取利潤作出的股息，按10%的稅率徵收預扣稅（除非稅收協定╱安 排 訂 明 較 低 的 稅 率）。於 本 期 間，本 集團已就中國預扣稅採納5%（二零二四年：10%）的預扣稅稅率。 Pursuant to the law of the PRC on EIT and its implementation Regulation,non-PRC resident enterprises are levied withholding tax at 10% (unlessreduced by tax treaties/arrangements) on dividends receivable from PRCenterprises for profits earned since 1 January