中國利郎：2024中期報告.pdf

1、2024Stock Code 股份代號:1234中 國 利 郎 有 限 公 司CHINA LILANG LIMITED中期報告INTERIM REPORT 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 Statement of Profit or Loss and Other Comprehensive Income 簡明綜合損益及其他全面收益表Condensed Consolidated

2、 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 未經審核中期財務報告附註Other Information 其他資料2 4 24 26 27 29 30 31 46CONTENTS 目錄0202CHINA LILANG LIMIT

3、ED 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20242023Changes二零二四年二零二三年變幅(RMB million)(RMB million)(%)（人民幣百萬元）（人民幣百萬元）Revenue收入1,600.01,491.1+7.3Gross profit毛利800.5772.6+3.6Profit from operations經營利潤313.8305.4+2.8Profit for the period期內利潤280.1270.5+3.6 (RMB cents)(RMB cents)（

4、人民幣分）（人民幣分）(%)Earnings per share每股盈利 Basic 基本23.422.6+3.6 Diluted 攤薄23.422.6+3.6Interim dividend per share每股中期股息HK13 cents13港仙HK13 cents13港仙Special interim dividend 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50.051.8-1.8Operating profit margin經營利潤率19.620.5-0.

5、9Net profit margin淨利潤率17.518.1-0.6Return on average shareholders equity(1)平均股東權益回報(1)7.07.0Effective tax rate有效稅率18.017.5+0.5Advertising,promotional and renovation expenses (as percentage of revenue)廣告、宣傳及裝修 開支（佔收入百分比）13.313.6-0.3 Six months ended 30 June 2024Year ended 31 December 2023Six months en

6、ded 30 June 2023截至二零二四年 六月三十日 止六個月截至二零二三年 十二月三十一日 止年度截至二零二三年 六月三十日 止六個月Average inventory turnover days(2)平均存貨週轉天數(2)189170211Average trade receivables turnover days(3)平均應收貿易賬款 週轉天數(3)394251Average trade payables turnover days(4)平均應付貿易賬款 週轉天數(4)162130140 0303二零二四年中期報告 INTERIM REPORT 2024FINANCIAL HIG