首钢资源中期报告 2025

INTERIM REPORT2025 CONTENTS目錄 CORPORATE INFORMATION2FINANCIAL HIGHLIGHTS4REPORT ON REVIEW OF INTERIM FINANCIALINFORMATION6CONDENSED CONSOLIDATED STATEMENT OF PROFITOR LOSS AND OTHER COMPREHENSIVE INCOME9CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION11CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY13CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS15NOTES TO THE INTERIM FINANCIAL INFORMATION18INTERIM DIVIDEND50MANAGEMENT DISCUSSION AND ANALYSIS51DISCLOSURE OF INTERESTS70CORPORATE GOVERNANCE ANDOTHER INFORMATION74APPRECIATION82GLOSSARY83 2SHOUGANG FUSHAN RESOURCES GROUP LIMITED Interim Report 2025 公 司 資 料 CORPORATE INFORMATION BOARD OF DIRECTORS 董事會 Fan Wenli(Acting Chairman and Managing Director)Chen Zhaoqiang(Deputy Managing Director)Wang Dongming(Deputy Managing Director)Chang Cun(Non-executive Director)Xu Qian(Non-executive Director)Chen Jianxiong(Independent Non-executive Director)Choi Wai Yin(Independent Non-executive Director)Li Zeping(Independent Non-executive Director)Shi Yubao(Independent Non-executive Director) EXECUTIVE COMMITTEE 執行委員會 Fan Wenli(Acting Chairman)Chen ZhaoqiangWang Dongming AUDIT COMMITTEE 審核委員會 Choi Wai Yin(Chairman)Chang CunShi Yubao 提名委員會 NOMINATION COMMITTEE Fan Wenli(Acting Chairman)Chang CunChen JianxiongChoi Wai YinLi ZepingShi Yubao CORPORATE INFORMATION (continued)公 司 資 料（ 續 ） REMUNERATION COMMITTEE 薪酬委員會 Shi Yubao(Chairman)Chen JianxiongChoi Wai YinLi Zeping 公司秘書 COMPANY SECRETARY Kong Ling Yan 核數師 AUDITOR SHINEWING (HK) CPA LimitedCertified Public Accountants and Registered PIE Auditor SHARE REGISTRAR 股份過戶登記處 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong REGISTERED OFFICE AND PRINCIPAL PLACE OFBUSINESS 註冊辦事處及主要營業地點 6th FloorBank of East Asia Harbour View Centre56 Gloucester RoadWanchaiHong Kong 566 STOCK CODE 股份代號 639 639 TOTAL NUMBER OF ISSUED SHARESAS AT 30 JUNE 20255,091,065,770 於二零二五年六月三十日已發行公司股份總數5,091,065,770 WEBSITE 網址 www.shougang-resources.com.hk www.shougang-resources.com.hk FINANCIAL HIGHLIGHTS 1.Adjusted gross profit margin excludes revenue andcosts from trading of coal products.2.EBITDA is defined as profit before income tax plusfinance costs, share of loss of an associate, depreciationand amortisation.3.Certain comparative figures have been reclassifiedto conform with current period’s presentation.4.Restated by adjusting the weighted average numberof ordinary shares in issues for the bonus elementdue to the rights issue completed on 13 November2024. 1.2.EBITDA3.4. Notes: 1.Current ratio is computed from total current assets dividedby total current liabilities.2.Gearing ratio is computed from total borrowings dividedby total equity. 中 期 財 務 資 料 審 閱 報 告REPORT ON REVIEW OF INTERIM FINANCIALINFORMATION TO THE BOARD OF DIRECTORS OFSHOUGANG FUSHAN RESOURCES GROUP LIMITED 致首鋼福山資源集團有限公司董事會 (incorporated in Hong Kong with limited liability) INTRODUCTION 引言 9493434 We have reviewed the condensed consolidated financials t a t e m e n t s o f S h o u g a n g F u s h a n R e s o u r c e s G r o u pLimited (the “Company”) and its subsidiaries (hereinaftercollectively referred to as the “Group”) set out on pages9 to 49, which comprise the condensed consolidatedstatement of financial position as at 30 June 2025 andthe related condensed consolidated statement of profitor loss and other comprehensive income, statement ofchanges in equity and statement of cash flows for thesix-month period then ended, and other explanatorynotes. The Rules Governing the Listing of Securities onThe Stock Exchange of Hong Kong Limited require thepreparation of a report on interim financial information tobe in compliance with the relevant provisions thereof andHong Kong Accounting Standard 34 “Interim FinancialReporting” issued by the Hong Kong Institute of CertifiedPublic Accountants. The directors of the Company areresponsible for the preparation and presentation ofthese condensed consolidated financial statements inaccordance with Hong Kong Accounting Standard 34“Interim Financial Reporting”. Our responsibility is toexpress a conclusion on these condensed consolidatedfinancial statements based on our review, and to reportour conclusion solely to you, as a body, in accordancewith our agreed terms of engagement, and for no otherpurpose. We do not assume responsibility towards oraccept liability to any other person for the contents of thisreport. REPORT ON REVIEW OF INTERIM FINANCIALINFORMATION (continued)中 期 財 務 資 料 審 閱 報 告（ 續 ） SCOPE OF REVIEW 審閱範圍 2410 We conducted our review in accordance with HongKong Standard on Review Engagements 2410 “Reviewo f I n t e r i m F i n a n c i a l I n f o r m a t i o n P e r f o r m e d b y t h eIndependent Auditor of the Entity” issued by the HongKong Institute of Certified Public Accountants. A reviewof these condensed consolidated financial statementsc o n s i s t s o f m a k i n g i n q u i r i e s , p r i m a r i l y o f p e r s o n srespons