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1、 Interim Report 中期報告 ( 於 開 曼 群 島 註 冊 成 立 之 有 限 公 司 ) 00039股份代號: Contents 目 錄 Condensed Consolidated Income Statement 簡明綜合收入報表 2 Condensed Consolidated Statement of Comprehensive Income 簡明綜合全面收益表 3 Condensed Consolidated Statement of Financial Position 簡明綜合財務狀況表 4 Condensed Consolidated Statement of
2、Changes in Equity 簡明綜合權益變動表 6 Condensed Consolidated Statement of Cash Flows 簡明綜合現金流量表 8 Notes to Interim Condensed Consolidated Financial Statements 中期簡明綜合財務報表附註 9 Report on Review of Interim Financial Information 中期財務資料審閱報告 28 Management Discussion and Analysis 管理層討論及分析 30 Other Information 其他資料 3
3、8 BIO-DYNAMIC GROUP LIMITED生物動力集團有限公司 2 The board of directors (the “Board”) of BIO- DYNAMIC GROUP LIMITED (the “Company”) announces the unaudited consolidated results of the Company and its subsidiaries (collectively, the “Group”) for the six months ended 30 June 2012 together with comparative figu
4、res. The interim financial information has been reviewed by the audit committee of the Company and Ernst (b) the wine and liquor segment is engaged in the sale and distribution of wine and liquor; and (c) the animal feed segment is engaged in the production and sale of forages. Management monitors t
5、he results of the Groups operating segments separately for the purpose of making decisions about resources allocation and performance assessment. Segment performance is evaluated based on reportable segment results. Segment results are measured consistently with the Groups loss before tax except tha
6、t interest income, finance costs as well as head office and corporate expenses are excluded from such measurement. No intersegment sale and transfer was transacted for the six months ended 30 June 2012 and 2011. 4. 經營分類資料 就管理而言,本集團乃根據產品及服 務性質將業務單位分類,而可予申報 經營分類乃下列三項: (a) 乙醇分部,從事生產及銷售乙 醇產品及乙醇副產品; (b)
7、酒類分部,從事銷售及分銷酒 類;及 (c) 動物飼料分部,從事生產及銷 售粗飼料。 管理層獨立監察本集團各經營分類 之業績,以作出有關資源分配及表現 評估之決策。分類表現乃根據可報告 分類業績予以評估。分類業績乃貫徹 以本集團之除稅前虧損計量,惟利息 收入、融資成本以及總部及企業開支 不包含於該計量。 於截至二零一二年及二零一一年六 月三十日止六個月並無跨類銷售及 轉撥。 中期報告Interim Report 2012 13 4. OPERATING SEGMENT INFORMATION (continued) Wine Animal Ethanol and liquor feed Tota
8、l 乙醇 酒類 動物飼料 總計 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (未經審核) (未經審核) (未經審核) (未經審核) HK$000 HK$000 HK$000 HK$000 千港元 千港元 千港元 千港元 Six months ended 截至二零一二年 30 June 2012 六月三十日止六個月 Segment revenue: 分類收益: Sales to external customers 銷售予外界客戶 26,188 70,083 96,271 Other revenue 其他收入 503 2,425 2,928 2
9、6,691 72,508 99,199 Segment results 分類業績 (30,122) 416 (2,268) (31,974) Reconciliation: 對賬: Interest income 利息收入 182 Finance costs 融資成本 (3,282) Corporate and other unallocated 企業及其他未分配開支 expenses (8,378) Loss before tax 除稅前虧損 (43,452) 4. 經營分類資料 (續) BIO-DYNAMIC GROUP LIMITED生物動力集團有限公司 14 4. OPERATING
10、SEGMENT INFORMATION (continued) Wine Animal Ethanol and liquor feed Total 乙醇 酒類 動物飼料 總計 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (未經審核) (未經審核) (未經審核) (未經審核) HK$000 HK$000 HK$000 HK$000 千港元 千港元 千港元 千港元 Six months ended 截至二零一一年 30 June 2011 六月三十日止六個月 Segment revenue: 分類收益: Sales to external cus
11、tomers 銷售予外界客戶 176,363 72,728 249,091 Other revenue 其他收入 400 1,113 1,513 176,763 73,841 250,604 Segment results 分類業績 (20,530) 1,318 (3,152) (22,364) Reconciliation: 對賬: Interest income 利息收入 74 Finance costs 融資成本 (1,973) Corporate and other unallocated 企業及其他未分配開支 expenses (9,124) Loss before tax 除稅前虧
12、損 (33,387) 4. 經營分類資料 (續) 中期報告Interim Report 2012 15 5. REVENUE AND OTHER INCOME Revenue, which is also the Groups turnover, represents the net invoiced value of goods sold, after allowances for returns and trade discounts. An analysis of revenue and other income is as follows: Six months ended 30 Ju
13、ne 截至六月三十日止六個月 2012 2011 (Unaudited) (Unaudited) (未經審核) (未經審核) HK$000 HK$000 千港元 千港元 Revenue 收益 Sale of goods 銷售貨品 96,271 249,091 Other income 其他收入 Government grants 政府資助 249 244 Interest income 利息收入 182 74 Others 其他 2,679 1,269 3,110 1,587 6. FINANCE COSTS Six months ended 30 June 截至六月三十日止六個月 2012
14、2011 (Unaudited) (Unaudited) (未經審核) (未經審核) HK$000 HK$000 千港元 千港元 Interest on bank loans and 須於五年內全數償還的 other loans wholly repayable 銀行貸款及其他貸款 within five years 的利息 3,282 1,973 5. 收益及其他收入 收益亦即本集團的營業額,指出售貨 品的發票價值淨額,經計及退貨及貿 易折扣。 收益及其他收入的分析如下: 6. 融資成本 BIO-DYNAMIC GROUP LIMITED生物動力集團有限公司 16 7. LOSS BEFOR
15、E TAX The Groups loss before tax is arrived at after charging: Six months ended 30 June 截至六月三十日止六個月 2012 2011 (Unaudited) (Unaudited) (未經審核) (未經審核) HK$000 HK$000 千港元 千港元 Cost of inventories sold 已售存貨之成本 81,809 237,158 Depreciation 折舊 13,497 13,631 Amortisation of prepaid 預付土地租金攤銷 land lease payments
16、 536 529 Amortisation of other 其他無形資產攤銷 intangible assets 5,171 6,055 Provision against inventories 存貨撥備 2,983 1,031 8. INCOME TAX During the period, no Hong Kong profits tax has been provided as there was no assessable profit arising from Hong Kong. Taxes on profits assessable elsewhere have been c
17、alculated at the rates of tax prevailing in Mainland China in which the Group operates. Six months ended 30 June 截至六月三十日止六個月 2012 2011 (Unaudited) (Unaudited) (未經審核) (未經審核) HK$000 HK$000 千港元 千港元 Current 即期 860 1,180 Deferred 遞延 (751) (973) Total tax charge for the period 期間稅項支出總額 109 207 7. 除稅前虧損 本集
18、團除稅前虧損乃經扣除下列各 項後計算得出: 8. 所得稅 期內,由於並無產生自香港的應課稅 溢利,故並無就香港利得稅計提撥 備。其他地方的應課稅溢利稅項乃按 本集團營運所在中國內地的現行稅 率計算。 中期報告Interim Report 2012 17 8. INCOME TAX (continued) Under the new corporate income tax law of the Peoples Republic of China (the “PRC”) effective from 1 January 2008, the tax rate applicable to domes
19、tic-invested enterprises and foreign- invested enterprises has been standardised at 25%. One of the Groups subsidiaries is exempted from PRC corporate income tax for its first two profit-making years (after deducting losses incurred in previous years) and is entitled to a 50% tax reduction for the s
20、ucceeding three years. Although this subsidiary has no assessable profit since its date of establishment, based on the State Council Circular on the Implementation of Transitional Concession Policies for Corporate Income Tax (Guo Fa 2007 No. 39), this subsidiary should be subject to the first year e
21、xemption in 2008 whether or not it has assessable profit. 9. DIVIDENDS The directors do not recommend the payment of any dividend for the six months ended 30 June 2012 (2011: Nil). 10. LOSS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDERS OF THE PARENT The calculation of basic loss per share amount
22、s is based on the loss for the period attributable to ordinary equity holders of the parent and the weighted average number of ordinary shares of 1,190,725,137 (2011: 1,147,961,742) in issue during the period. No adjustment has been made to the basic loss per share amounts presented for the six mont
23、hs ended 30 June 2012 and 2011 in respect of a dilution as the share options outstanding had an anti-dilutive effect on the basic loss per share amounts presented. 8. 所得稅 (續) 根據自二零零八年一月一日起生效 的中華人民共和國 ( 中國 ) 新企業 所得稅法律,本地投資企業及外國投 資企業的適用稅率已標準化為25%。 本集團其中一間附屬公司於獲利的 首兩年 (經扣除往年產生的虧損) 獲 豁免繳納中國企業所得稅,其後三年 享有
24、50%稅項減免。雖然這間附屬公 司自成立日期起並無應課稅溢利,惟 根據國務院關於實行企業所得稅過 渡性優惠政策的通知 (國發2007第 39號) ,不論其是否有應課稅溢利, 這間附屬公司應於二零零八年首年 獲免稅。 9. 股息 董事不建議就截至二零一二年六月 三十日止六個月宣派任何股息 (二零 一一年:無) 。 10. 母公司普通股權持有人應佔每股 虧損 每股基本虧損金額乃根據母公司普通 股權持有人應佔期內虧損及期內已發 行普通股的加權平均數1,190,725,137 股 (二零一一年:1,147,961,742股) 計算。 由於尚未行使購股權對所呈列的每 股基本虧損金額具有反攤薄影響,故 毋
25、須對截至二零一二年及二零一一 年六月三十日止六個月所呈列的每 股基本虧損金額就攤薄作出調整。 BIO-DYNAMIC GROUP LIMITED生物動力集團有限公司 18 11. PROPERTY, PLANT AND EQUIPMENT 30 June 31 December 六月三十日 十二月三十一日 2012 2011 (Unaudited) (Audited) (未經審核) (經審核) HK$000 HK$000 千港元 千港元 Carrying amount at 1 January 於一月一日的賬面值 339,888 348,878 Additions 添置 882 29,629
26、Disposals 出售 (1,891) (336) Impairment 減值 (27,013) Depreciation provided during 期內年內折舊撥備 the period/year (13,497) (27,360) Exchange realignment 匯兌調整 (3,657) 16,090 Carrying amount at 30 June/ 於六月三十日 31 December 十二月三十一日的賬面值 321,725 339,888 At 30 June/31 December: 於六月三十日 十二月三十一日: Cost 成本 465,531 471,60
27、1 Accumulated depreciation 累計折舊及減值 and impairment (143,806) (131,713) Net carrying amount 賬面淨值 321,725 339,888 12. GOODWILL There was no movements in the Groups goodwill during the period. Goodwill is tested for impairment annually (as at 31 December) and when circumstances indicate the carrying val
28、ue may be impaired. During the six months ended 30 June 2012, no impairment loss has been recognised. 11. 物業、廠房及設備 12. 商譽 本集團商譽於本期間並無變動。 商譽乃每年 (於十二月三十一日) 及 當出現賬面值可能減值的情況時就 減值作出測試。於截至二零一二年六 月三十日止六個月,概無確認減值虧 損。 中期報告Interim Report 2012 19 13. OTHER INTANGIBLE ASSETS 30 June 31 December 六月三十日 十二月三十一日 20
29、12 2011 (Unaudited) (Audited) (未經審核) (經審核) HK$000 HK$000 千港元 千港元 Carrying amount at 1 January 於一月一日的賬面值 138,974 195,121 Amortisation provided during 期內年內攤銷撥備 the period/year (5,171) (12,119) Impairment 減值 (47,298) Exchange realignment 匯兌調整 (680) 3,270 Carrying amount at 於六月三十日 30 June/31 December 十二
30、月三十一日的賬面值 133,123 138,974 At 30 June/31 December: 於六月三十日 十二月三十一日: Cost 成本 282,335 283,598 Accumulated amortisation 累計攤銷及減值 and impairment (149,212) (144,624) Net carrying amount 賬面淨值 133,123 138,974 The Group assesses whether there are any indicators of impairment for all non-financial assets at eac
31、h reporting date. During the six months ended 30 June 2012, no impairment provision on non-financial assets has been made. 13. 其他無形資產 本集團於各呈報日期評估是否有迹 象顯示所有非金融資產出現減值。於 截至二零一二年六月三十日止六個 月,非金融資產概無作出減值撥備。 BIO-DYNAMIC GROUP LIMITED生物動力集團有限公司 20 14. TRADE AND BILLS RECEIVABLES Other than the cash and credi
32、t card sales, the Group allows a credit period which is generally one month, extending up to three months for major customers. Each customer has a maximum credit limit. None of the trade and bills receivables is impaired. An aged analysis of the trade and bills receivables as at the end of the repor
33、ting period, based on the invoice date, is as follows: 30 June 31 December 六月三十日 十二月三十一日 2012 2011 (Unaudited) (Audited) (未經審核) (經審核) HK$000 HK$000 千港元 千港元 Within 1 month 一個月內 7,946 12,783 1 to 2 months 一至兩個月 258 1,234 2 to 3 months 二至三個月 560 Over 3 months 超過三個月 368 627 8,572 15,204 14. 應收貿易賬款及票據 除現
34、金及信用卡銷售外,本集團之信 貸期一般為一個月,而重大客戶則會 延長至最多三個月。每位客戶均設有 最高信貸限額。 概無應收貿易賬款及票據為已減值。 於報告期末,應收貿易賬款及票據按 發票日期計算的賬齡分析如下: 中期報告Interim Report 2012 21 15. TRADE AND BILLS PAYABLES An aged analysis of the trade and bills payables as at the end of the reporting period, based on the invoice date, is as follows: 30 June
35、31 December 六月三十日 十二月三十一日 2012 2011 (Unaudited) (Audited) (未經審核) (經審核) HK$000 HK$000 千港元 千港元 Within 1 month 一個月內 24,435 47,628 1 to 2 months 一至兩個月 3,383 11,830 2 to 3 months 二至三個月 1,169 5,289 Over 3 months 超過三個月 31,147 286 60,134 65,033 The trade and bills payables are non-interest- bearing and are
36、normally settled on 30-day terms and 180-day terms, respectively. 15. 應付貿易賬款及票據 於報告期末之應付貿易賬款及票據 按發票日期計算的賬齡分析如下: 應付貿易賬款及票據均不計息,及分 別一般按30日期限及180日期限結算。 BIO-DYNAMIC GROUP LIMITED生物動力集團有限公司 22 16. OTHER PAYABLES AND ACCRUALS 30 June 31 December 六月三十日 十二月三十一日 2012 2011 (Unaudited) (Audited) (未經審核) (經審核) H
37、K$000 HK$000 千港元 千港元 Other payables 其他應付款項 85,192 101,717 Accruals 應計費用 5,815 8,265 91,007 109,982 Other payables are non-interest-bearing. 17. INTEREST-BEARING BANK AND OTHER BORROWINGS 30 June 2012 31 December 2011 二零一二年六月三十日 二零一一年十二月三十一日 Effective Effective interest rate Maturity HK$000 interest
38、rate Maturity HK$000 實際利率 到期日 千港元 實際利率 到期日 千港元 (%) (Unaudited) (%) (Audited) (未經審核) (經審核) Current 即期 Bank loans secured 銀行貸款已抵押 7.57-7.87 2012 52,490 7.21-7.37 2012 65,396 Other loans unsecured 其他貸款無抵押 12.00 2012 3,786 6.25 2012 3,820 56,276 69,216 The interest-bearing bank loans are due within one
39、year and other loans are repayable on demand. 16. 其他應付款項及應計費用 其他應付款項均不計息。 17. 計息銀行及其他借貸 計息銀行貸款均於一年內到期,而其 他貸款須應要求償還。 中期報告Interim Report 2012 23 17. INTEREST-BEARING BANK AND OTHER BORROWINGS (continued) As at 30 June 2012, the Groups bank loan of HK$48,828,000 (31 December 2011: HK$49,355,000) is sec
40、ured by mortgages over the Groups property, plant and equipment and leasehold land, which had an aggregate carrying value at the end of the reporting period of approximately HK$67,883,000 (31 December 2011: HK$65,446,000) and HK$15,913,000 (31 December 2011: HK$16,265,000), respectively. The Groups
41、bank loan of HK$3,662,000 (31 December 2011: HK$3,702,000) is secured by a property held by a related party. As at 31 December 2011, the Groups bank loan of HK$12,339,000 was secured by the bank deposit of HK$20,776,000 held by the Group. The Groups bank and other borrowings are denominated in RMB a
42、nd bear interest at fixed interest rates. The carrying amounts of the Groups borrowings approximate to their fair values. 17. 計息銀行及其他借貸 (續) 於二零一二年六月三十日,本集團之 銀行貸款48,828,000港元 (二零一一 年十二月三十一日:49,355,000港元) 乃以本集團於報告期末總賬面值分 別約為67,883,000港元 (二零一一年 十二月三十一日:65,446,000港元) 及15,913,000港元 (二零一一年十二 月三十一日:16,265,
43、000港元) 之物 業、廠房及設備及租賃土地之按揭作 抵押。本集團之銀行貸款3,662,000 港元 (二零一一年十二月三十一日: 3,702,000港元) 乃以一名關連人士所 持有之一項物業作抵押。 於二零一一年十二月三十一日,本集 團的銀行貸款12,339,000港元乃以本 集團所持有的銀行存款20,776,000港 元作抵押。 本集團的銀行及其他借貸以人民幣 計值,按固定利率計息。本集團借貸 的賬面值與其公平值相若。 BIO-DYNAMIC GROUP LIMITED生物動力集團有限公司 24 18. SHARE CAPITAL 30 June 31 December 六月三十日 十二月
44、三十一日 2012 2011 (Unaudited) (Audited) (未經審核) (經審核) HK$000 HK$000 千港元 千港元 Authorised: 法定: 4,000,000,000 4,000,000,000股 (31 December 2011: (二零一一年 4,000,000,000) ordinary 十二月三十一日: shares of HK$0.1 each 4,000,000,000股) 每股面值0.1港元之普通股 400,000 400,000 Issued and fully paid: 已發行及繳足股款: 1,190,742,397 1,190,742
45、,397股 (31 December 2011: (二零一一年 1,190,642,397) ordinary 十二月三十一日; shares of HK$0.1 each 1,190,642,397股) 每股面值0.1港元之普通股 119,074 119,064 During the six months ended 30 June 2012, the subscription rights attaching to 100,000 share options were exercised at the subscription price of HK$0.19 per share, res
46、ulting in the issue of 100,000 shares of HK$0.1 each for a total cash consideration, before expenses, of HK$19,000. An amount of HK$18,000 was transferred from the share option reserve to the share premium account upon the exercise of the share options. 18. 股本 於截至二零一二年六月三十日止六個 月,100,000份購股權附帶的認購權 按認
47、購價每股0.19港元獲行使,導致 按總現金代價 (扣除開支前) 19,000 港元發行100,000股每股面值0.1港 元的股份。於行使該等購股權後, 18,000港元之款項自購股權儲備轉 撥至股份溢價賬。 中期報告Interim Report 2012 25 19. OPERATING LEASE ARRANGEMENTS The Group leases certain of its properties under operating lease arrangements. Leases for properties are negotiated for terms ranging fr
48、om one to five years. At the end of the reporting period, the Group had total future minimum lease payments under non-cancellable operating leases falling due as follows: 30 June 31 December 六月三十日 十二月三十一日 2012 2011 (Unaudited) (Audited) (未經審核) (經審核) HK$000 HK$000 千港元 千港元 Within one year 一年內 4,163 3,
49、474 In the second to fifth years 第二年至第五年 4,029 4,456 8,192 7,930 20. COMMITMENTS In addition to the operating lease commitments detailed in note 19 above, the Group had the following capital commitments at the end of the reporting period: 30 June 31 December 六月三十日 十二月三十一日 2012 2011 (Unaudited) (Audited) (未經審核) (經審核) HK$000 HK$000 千港元 千港元 Contracted, but not provided for: 已訂約但未撥備: Plant and machinery 廠房及機器 8,412 19. 經營租賃安排 本集團根據經營租賃安排租賃其若 干物業。物業租賃協定為一至五年租 期。 於報告期末,本集團根據不可撤銷經 營租約須支付未來最低租金總額如
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