中國利郎：2025中期報告.pdf

1、Stock Code 股份代號:1234中 國 利 郎 有 限 公 司CHINA LILANG LIMITED2025中期報告INTERIM REPORT 中 國 利 郎 有 限 公 司CHINA LILANG LIMITEDInterim Report 2025 中期報告China Lilang Limited中國利郎有限公司Financial Highlights 財務摘要Management Discussion and Analysis 管理層討論及分析Review Report of the Auditor 核數師審閱報告Condensed Consolidated Statemen

2、t of Profit or Loss and Other Comprehensive Income 簡明綜合損益及其他全面收益表Condensed Consolidated Statement of Financial Position 簡明綜合財務狀況表Condensed Consolidated Statement of Changes in Equity 簡明綜合權益變動表Condensed Consolidated Statement of Cash Flows 簡明綜合現金流量表Notes to the Unaudited Interim Financial Report 未經審核

3、中期財務報告附註Other Information 其他資料2 4 25 27 28 30 31 32 47CONTENTS 目錄0202CHINA LILANG LIMITED 中國利郎有限公司FINANCIAL HIGHLIGHTS財務摘要Six months ended 30 June截至六月三十日止六個月20252024Changes二零二五年二零二四年變幅(RMB million)(RMB million)(%)（人民幣百萬元）（人民幣百萬元）Revenue收入1,727.21,600.0+7.9Gross profit毛利867.8800.5+8.4Profit from oper

4、ations經營利潤260.1313.8-17.1Profit attributable to equity shareholders for the period權益股東應佔期內 利潤242.5280.1-13.4 (RMB cents)(RMB cents)（人民幣分）（人民幣分）(%)Earnings per share每股盈利 Basic 基本20.223.4-13.6 Diluted 攤薄20.223.4-13.6Interim dividend per share每股中期股息HK11 cents11港仙HK13 cents13港仙-15.4Special interim divid

5、end per share每股特別中期股息HK5 cents5港仙HK5 cents5港仙 (%points)(%)(%)（百分點）Gross profit margin毛利率50.250.0+0.2Operating profit margin經營利潤率15.119.6-4.5Margin of profit attributable to equity shareholders權益股東應佔利潤率14.017.5-3.5Return on average shareholders equity(1)平均股東權益回報(1)5.67.0-1.4Effective tax rate有效稅率17.8

6、18.0-0.2Advertising,promotional and renovation expenses (as percentage of revenue)廣告、宣傳及裝修 開支（佔收入百分比）11.013.3-2.3 Six months ended 30 June 2025Year ended 31 December 2024Six months ended 30 June 2024截至二零二五年 六月三十日 止六個月截至二零二四年 十二月三十一日 止年度截至二零二四年 六月三十日 止六個月Average inventory turnover days(2)平均存貨週轉天數(2)2