目錄 | 公司資料 | 2 | | --- | --- | | 主席報告 | 4 | | 首席執行官報告 | 6 | | 財務概要 | 9 | | 管理層討論與分析 | 10 | | 董事及高級管理層 | 20 | | 企業管治報告 | 25 | | 董事會報告 | 41 | | 環境、社會及管治報告 | 54 | | 獨立核數師報告 | 93 | | 綜合損益及其他全面收入表 | 98 | | 綜合財務狀況表 | 100 | | 綜合權益變動表 | 102 | | 綜合現金流量表 | 104 | | 綜合財務報表附註 | 106 | | 財務摘要 | 172 | 公司資料 董事會 執行董事 張玉秋女士 （主席） 單玉柱先生 （首席執行官） 李溪泉先生 李鵬先生 獨立非執行董事 賴景然博士 宋曉峰博士 （於2024年10月28日獲委任） 梁子榮先生 （於2024年10月21日獲委任） 吳達峰先生 （於2024年10月21日辭任） 孫樹林博士 （於2024年10月28日辭任） 審核委員會 梁子榮先生 （主席）（於2024年10月21日獲委任） 賴景然博士 宋曉峰博士 （於2024年10月28日獲委任） 吳達峰先 ...

Financial Performance - The total revenue for the year ended December 31, 2024, was RMB 3,407,495 thousand, representing a significant increase from RMB 365,811 thousand in 2023, marking a growth of approximately 831%[4] - Gross profit for the same period was RMB 162,038 thousand, up from RMB 145,454 thousand in 2023, indicating a growth of about 11.5%[4] - The net profit for the year was RMB 112,377 thousand, compared to RMB 84,607 thousand in 2023, reflecting an increase of approximately 32.8%[4] - The total comprehensive income for the year was RMB 112,232 thousand, compared to RMB 90,923 thousand in 2023, showing a growth of around 23.3%[4] - Basic and diluted earnings per share for the year were RMB 11.12, up from RMB 8.80 in 2023, representing an increase of approximately 26.8%[5] - The pre-tax profit for 2024 was RMB 111,161,000, an increase from RMB 83,970,000 in 2023, representing a growth of approximately 32.5%[35] - The group’s profit for the year was approximately RMB 112.4 million, reflecting a growth of 32.9% compared to RMB 84.6 million in the previous fiscal year[75] Assets and Liabilities - Non-current assets increased from RMB 122,412 thousand in 2023 to RMB 112,479 thousand in 2024, indicating a decrease of about 8.1%[6] - Current assets rose from RMB 445,566 thousand in 2023 to RMB 568,192 thousand in 2024, reflecting an increase of approximately 27.5%[6] - Total liabilities increased from RMB 89,839 thousand in 2023 to RMB 127,100 thousand in 2024, representing a growth of about 41.3%[6] - The company's total equity increased from RMB 448,124 thousand in 2023 to RMB 560,356 thousand in 2024, indicating a growth of approximately 25%[7] - Total assets as of December 31, 2024, were RMB 690,604,000, up from RMB 558,045,000 in 2023, indicating a growth of 23.7%[25] - The total interest-bearing loans as of December 31, 2024, were RMB 72,010,000, an increase from RMB 49,658,000 in 2023, with secured loans at RMB 57,250,000 and unsecured loans at RMB 14,760,000[47] Revenue Segmentation - Total segment revenue for biodegradable plastic products reached RMB 381,163 thousand, while non-biodegradable automotive plastic components generated RMB 26,332 thousand, totaling RMB 407,495 thousand[22] - Segment performance showed a gross profit of RMB 151,216 thousand for biodegradable products and RMB 10,822 thousand for automotive components, leading to a total gross profit of RMB 162,038 thousand[22] - The group’s biodegradable products accounted for approximately 80.4% of total revenue from customers in Northeast China, with sales to other cities in China making up about 19.6%[59] Research and Development - Research and development costs amounted to RMB 26,196 thousand, indicating ongoing investment in innovation[22] - Research and development expenses rose significantly to RMB 26,196,000 in 2024, compared to RMB 17,443,000 in 2023, marking an increase of approximately 50.1%[30] - The group has strengthened production capacity and collaborated with major research institutions to enhance the performance and cost of biodegradable materials[61] Operational Expenses - The company incurred administrative and other operating expenses of RMB 41,820 thousand, impacting overall profitability[22] - Administrative and other operating expenses increased by approximately 3.2% from RMB 40.5 million to RMB 41.8 million, primarily due to an increase in R&D expenses of about RMB 8.8 million[71] - Financial costs decreased by approximately 17.5% from RMB 4.0 million to RMB 3.3 million, mainly due to a reduction in bank loan interest and lease liability interest[72] Market Strategy and Expansion - The company is focused on expanding its market presence through the development of biodegradable products, aligning with global sustainability trends[18] - The company plans to continue expanding its market presence in China, where nearly all assets and liabilities are located[26] - The company plans to establish a new production base in Changchun, Jilin Province, to enhance production capacity for biodegradable plastic products, with the project currently in the planning stage[57] - The company has initiated trial production for newly purchased machinery and equipment at the Changchun production base, despite not completing the full expansion by Q2 2024[95] Government Support and Regulations - The company received government subsidies totaling RMB 9,803,000 in 2024, significantly higher than RMB 2,889,000 in 2023[29] - The Chinese government has implemented regulations banning non-biodegradable plastic products, which is expected to increase demand for biodegradable plastic products[63] Corporate Governance - The company has adopted new and revised International Financial Reporting Standards, which are expected to enhance the consistency of financial reporting[11] - The company has adopted the corporate governance code as stipulated in the listing rules and believes it has complied with all applicable provisions during the year[114] - The Audit Committee has reviewed the financial performance for the fiscal year 2024, with no disagreements between the Board and the Audit Committee[119] Shareholder Information - The company did not recommend any dividend for the year ending December 31, 2024, consistent with the previous year[37] - The company will hold its 2025 Annual General Meeting on June 27, 2025, with a suspension of share transfer registration from June 24 to June 27, 2025[118]

Revenue and Profitability - The company reported that the revenue from non-biodegradable automotive plastic parts accounted for approximately 6.7% of total revenue for the six months ended June 30, 2024, compared to 4.1% for the same period in 2023[14]. - Biodegradable products generated approximately 79.9% of total revenue from customers in Northeast China, down from 81.0% in the previous period[14]. - The company's revenue increased to approximately RMB 196.9 million, a growth of about 8.6% compared to RMB 181.3 million in the previous period, driven by sustained demand for biodegradable plastic products[18]. - Revenue for the six months ended June 30, 2024, was RMB 196,868 thousand, an increase of 8.7% compared to RMB 181,309 thousand for the same period in 2023[63]. - The company reported a profit before tax of RMB 56,469,000 and a net profit of RMB 48,208,000 for the period[80]. - The net profit for the six months ended June 30, 2024, was RMB 47,834 thousand, compared to RMB 38,175 thousand for the same period in 2023, representing a growth of 25.5%[67]. Production and Operations - The Dongguan factory's first phase was fully operational during the reporting period, while the Anji factory is still awaiting the necessary machinery to meet stable production requirements[14]. - The company has established two new production bases in Dongguan and Anji to meet the growing demand for biodegradable plastic products in Southeast China[14]. - The company is collaborating with the Changchun Institute of Applied Chemistry for research and development of biodegradable plastic products[16]. - The company plans to establish a production base in Huizhou in Southeast China by 2025, with an allocated budget of approximately HKD 51.6 million[38]. - The company plans to establish a production base in Dongguan instead of Huizhou due to unexpected delays in obtaining necessary approvals, with the decision made to avoid significant delays in expansion plans[39]. Financial Performance - Gross profit for the period was approximately RMB 78.4 million, an increase of about 10.4% from RMB 71.0 million, with a gross margin of approximately 39.8% compared to 39.1% in the previous period[19]. - The total comprehensive income for the period was RMB 48,156 thousand, an increase from RMB 46,206 thousand in the previous year, reflecting a growth of 2.0%[68]. - The net cash generated from operating activities was RMB 61,216 thousand, up from RMB 47,994 thousand in the same period last year, indicating a growth of 27.0%[69]. - The total equity as of June 30, 2024, was RMB 496,280 thousand, up from RMB 403,407 thousand as of June 30, 2023, reflecting a growth of 23.0%[68]. Expenses and Costs - Other income decreased by approximately 69.0% to about RMB 0.9 million, primarily due to a reduction in government subsidies from RMB 1.6 million to RMB 0.4 million[20]. - Selling and distribution expenses decreased by approximately 25.0% to about RMB 2.4 million, mainly due to a reduction in marketing consulting fees[21]. - Administrative and other operating expenses decreased by approximately 7.4% to about RMB 18.7 million, influenced by a reduction in depreciation and cost control measures[22]. - Financial costs decreased by approximately 29.2% to about RMB 1.7 million, attributed to lower bank loan interest and lease liability interest[23]. Investments and Capital Expenditure - The total capital expenditure for the group was RMB 53,668,000 for the six months ended June 30, 2024, compared to RMB 3,510,000 in the same period of 2023, showing a substantial increase[86]. - The total capital expenditure commitments as of June 30, 2024, were RMB 3,031,000, down from RMB 3,503,000 as of December 31, 2023[114]. Shareholder Information - Major shareholders include Zhang Yuqiu with 32.11% and Shan Yuzhu with 19.08% of the company's issued share capital as of June 30, 2024[41]. - Zhang Yuqiu and Shan Yuzhu are considered to have interests in each other's shares due to their marital relationship[43]. Compliance and Governance - The company maintained compliance with corporate governance codes and regulations throughout the reporting period[61]. - All directors confirmed compliance with the standard code of conduct for securities transactions during the reporting period[59]. Market Outlook - The outlook for biodegradable plastic products is optimistic, supported by increasing demand due to regulatory changes and shifts in consumer behavior towards home dining and takeaway[17].

香港交易及結算所有限公司及香港聯合交易所有限公司對本 公 告 的 內 容 概 不 負 責，對 其 準 確 性 或 完 整 性 亦 不 發 表 任 何 聲 明，並 明 確 表 示，概 不對因本 公 告 全部或任何部份內容而產生或因倚賴該等內容而引致的 任 何 損 失 承 擔 任 何 責 任。 中 寶 新 材 集 團 有 限 公 司 China Treasures New Materials Group Ltd. （於開曼群島註冊成立的有限公司） （股份代號：2439） 截 至2024年6月30日止六個月的 中期業績公告 業 績 中寶新材集團有限公司（「本公司」，連同其附屬公司，統稱「本集團」）董事（「董 事」）會（「董事會」）謹 此 公 佈 本集團截至2024年6月30日止六個月的 未經審 計 簡 明 綜 合 業 績，連 同2023年 同 期 的 比 較 數 字 如 下： – 1 – 簡明綜合損益及其他全面收入表 截 至2024年6月30日止六個月 | --- | --- | --- | --- | |------------------------------------------------------- ...

Production Expansion Delays - The company plans to delay the use of net proceeds for expanding the Changchun production base for biodegradable plastic products due to ongoing global economic, financial, and geopolitical complexities, as well as challenges in the Chinese business environment in 2023[1]. - The strategic review in Q4 2023 led to the postponement of plans including the procurement of production machinery and equipment, renovation of the Changchun production facility, and hiring new employees[2]. - The establishment of a new production base in Huizhou has been delayed due to unexpected approval delays from local authorities, with the company now considering an alternative site in Dongguan[3]. - The company confirmed that it will postpone the use of net proceeds originally intended for the Huizhou factory, opting instead to relocate equipment to Dongguan to avoid significant delays[4]. Production Machinery and Trial Production - The company has begun trial production with new machinery and equipment purchased in 2023 at the Changchun production base, although full expansion is not expected to be completed by Q2 2024[2]. Financial Proceeds Utilization - The company anticipates using the unutilized net proceeds for general working capital by the end of 2024[4].

Financial Allocation - The company plans to utilize HKD 51,743,000 for expanding the biodegradable plastic production line in Changchun by the end of 2024[3]. - An amount of HKD 51,588,000 is expected to be used for establishing a production base in Southeast China by 2025[3]. - The company has allocated HKD 33,253,000 for enhancing R&D projects, with HKD 14,320,000 already utilized and HKD 18,933,000 expected to be used by the end of 2024[4]. - HKD 6,682,000 is earmarked for strengthening the company's R&D capabilities and upgrading existing R&D equipment, expected to be utilized by 2025[4]. - The total unutilized net proceeds as of December 31, 2023, amount to HKD 119,169,000[4]. Strategic Adjustments - The company has decided to adjust its expansion plans due to the establishment of two new production facilities, requiring time to assess potential opportunities[4]. - The company will determine the actual allocation of unutilized proceeds after reviewing the financial situation for the full year of 2024[5]. - Internal funds have been used for initial investments in Anji and Dongguan, rather than the unutilized proceeds from the listing[4]. Corporate Governance - The company emphasizes that the information provided is supplementary to the 2023 annual report and should be read in conjunction with it[6]. - The chairman and executive director of the company is Zhang Yuqiu, with other executive directors including Shan Yuzhu, Li Xiquan, and Li Peng[6].

中 寶 新 材 集 團 有 限 公 司 CHINA TREASURES NEW MATERIALS GROUP LTD. (於開曼群島註冊成立的有限公司) 股份代號: 2439 2023 年度報 告 st p 放射科 下载的 高品 的 PLA+碳酸钙 20% PLA+这粉 20% 鲜奶蜂蜜大麻花 目錄 | --- | --- | |--------------------------|-------| | | | | 公司資料 | 2 | | 主席報告 | 4 | | 首席執行官報告 | 6 | | 財務概要 | 8 | | 管理層討論與分析 | 9 | | 董事及高級管理層 | 15 | | 企業管治報告 | 20 | | 董事會報告 | 36 | | 環境、社會及管治報告 | 49 | | 獨立核數師報告 | 88 | | 綜合損益及其他全面收入表 | 94 | | 綜合財務狀況表 | 96 | | 綜合權益變動表 | 98 | | 綜合現金流量表 | 100 | | 綜合財務報表附註 | 102 | | 財務摘要 | 170 | 公司資料 董事會 執行董事 張玉秋女士（主席） 單玉柱先生（首席執行董事） ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內 容 概 不 負 責，對 其 準 確 性 或 完 整 性 亦 不 發 表 任 何 聲 明，並 明 確 表 示，概 不對因本公告全部或任何部份內容而產生或因倚賴該等內容而引致的 任 何 損 失 承 擔 任 何 責 任。 中 寶 新 材 集 團 有 限 公 司 China Treasures New Materials Group Ltd. （於開曼群島註冊成立的有限公司） （股份代號：2439） 截 至2023年12月31日止年度業績公告 年 度 業 績 中寶新材集團有限公司（「本公司」，連同其附屬公司，統稱「本集團」）董事（「董 事」）會（「董事會」）欣 然 公佈本集團截至2023年12月31日止年度的經審計 財 務 業 績，連 同2022年 的 比 較 數 字 如 下： – 1 – 綜合損益及其他全面收入表 截 至2023年12月31日止年度 | --- | --- | --- | --- | |-----------------------------------------|---------|------------|------------ ...

智通财经APP获悉，中宝新材(02439)涨超9%，截止发稿涨9.21%，报0.415港元，成交额254万港元。 消息面上，公司发布公告，集团预期2023年度取得归属于公司股权持有人的净利润将较截至2022年12月 31日止年度约人民币5650万元增加至不少于人民币8000万元。董事会认为该增加乃主要由于生物降解连 卷袋及生物降解塑料购物袋的销售营收增长带动收入增长从而带来毛利增加，及上市开支减少。 据悉，中宝新材最早专注于不可生物降解汽车塑料部件的开发及制造。而2015年年底，吉林省在全国率 先实施"禁塑"，为了响应国家政策，中宝新材开始将业务重心逐步转移至开发及制造生物降解塑料产 品，产品涵盖连卷袋、购物袋、包装缠绕膜和母粒等。目前，生物降解塑料产品已成为公司最主要的收 入来源，为其贡献了超九成收入。 ...

Financial Performance - Total revenue for the first half of 2023 was approximately RMB 181.3 million, an increase of 33.0% compared to RMB 136.4 million in the same period of 2022[14]. - Profit for the first half of 2023 was approximately RMB 38.6 million, up from RMB 32.4 million in the same period of 2022, representing a growth of 19.1%[14]. - Earnings per share for the first half of 2023 was RMB 4.21, compared to RMB 3.92 in the same period of 2022, reflecting an increase of 7.4%[14]. - The group's total revenue for the period was approximately RMB 181.3 million, a significant increase of 32.9% compared to RMB 136.4 million in the previous period, driven by post-pandemic economic recovery and increased demand for biodegradable products[17]. - Gross profit for the period was approximately RMB 71.0 million, a notable increase of 24.6% from RMB 57.0 million in the previous period, with a gross margin of 39.1%, slightly down from 41.8% due to rising raw material costs[19]. - The group recorded a profit of approximately RMB 38.6 million for the period, a growth of 19.1% compared to RMB 32.4 million in the previous period, primarily due to significant revenue growth[25]. - The company achieved a profit before tax of RMB 45,784,000, which is a 19.5% increase compared to RMB 38,258,000 in the previous year[64]. - Net profit for the period was RMB 38,582,000, compared to RMB 32,444,000 in the prior year, reflecting a growth of 19%[64]. - The total comprehensive income for the period was RMB 45,799 thousand, compared to RMB 31,735 thousand, indicating an increase of 44.3%[71]. Revenue Sources and Market Focus - Approximately 81.0% of total revenue in the first half of 2023 came from customers in Northeast China, while the remaining 19.0% was from other regions in China[14]. - The company is focused on eliminating the impact of white pollution in China through the promotion of biodegradable plastic products[16]. - The company plans to continue expanding its market presence in biodegradable plastics, leveraging recent investments and financing activities[72]. - The company plans to continue expanding its market presence in China, where all revenue and nearly all assets are located[85]. Capital and Financing Activities - The company raised approximately HKD 155.4 million from its listing on the Hong Kong Stock Exchange on March 31, 2023, to enhance brand assets and shareholder base[15]. - The net proceeds from the issuance of 190,000,000 shares amounted to approximately HKD 155.4 million, with unutilized net proceeds of about HKD 141.0 million as of June 30, 2023[38][39]. - The group plans to utilize the unutilized net proceeds for expanding the production line of biodegradable plastic products in Changchun and establishing a production base in Huizhou, with respective unutilized amounts of HKD 45.128 million and HKD 51.588 million[39][40]. - The company raised RMB 175,560,000 from issuing shares during the reporting period, a significant increase compared to RMB 8,000 in the same period of 2022[72]. Research and Development - The company is enhancing its research and development capabilities through collaboration with the Changchun Institute of Applied Chemistry and upgrading existing equipment[16]. - The group aims to enhance its R&D capabilities and upgrade existing R&D equipment, with an allocated amount of HKD 6.682 million for this purpose[39]. - Research and development expenses for the six months ended June 30, 2023, amounted to RMB 6,389,000, up from RMB 3,772,000 in the prior year, indicating a significant increase of approximately 69.5%[90]. - The company’s research and development focus includes biodegradable plastic products, with a significant portion of revenue derived from this segment[87]. Expenses and Cost Management - The cost of sales for the period was approximately RMB 110.3 million, up 38.9% from RMB 79.4 million in the previous period, primarily due to increased sales volume and inflationary pressures on production and raw material costs[18]. - Selling and distribution expenses rose to RMB 3.2 million, a significant increase of 146.2% from RMB 1.3 million in the previous period, driven by higher logistics costs associated with increased sales of biodegradable plastic products[21]. - Administrative and other operating expenses surged to RMB 20.2 million from RMB 8.0 million, a 152.5% increase, attributed to higher depreciation, R&D expenses, and increased office costs due to business expansion[22]. - The total income tax expense for the period was RMB 7,202,000, compared to RMB 5,814,000 for the same period in 2022, representing an increase of approximately 23.8%[93]. Shareholder Information - Major shareholders include Zhang Yuqiu with a 38.11% stake and Shan Yuzhu with a 29.08% stake in the company[42][43]. - The group has not declared an interim dividend for the current period, consistent with the previous period where no dividend was declared[35]. - The company has established a stock option plan to incentivize employees and directors, which was adopted on March 9, 2023[37]. - The company is focused on attracting and retaining experienced and talented individuals through the share option scheme[51]. Liquidity and Financial Position - As of June 30, 2023, the group maintained sufficient liquidity with cash and cash equivalents of approximately RMB 280.8 million, up from RMB 99.2 million as of December 31, 2022[30]. - The group's capital debt ratio improved to 16.0% as of June 30, 2023, from 31.7% as of December 31, 2022, mainly due to a significant increase in equity following the IPO[30]. - The company's cash and cash equivalents reached RMB 280,777 thousand, up from RMB 99,230 thousand, indicating a growth of 183.5%[66]. - The total assets as of June 30, 2023, amounted to RMB 518,420,000, with total liabilities of RMB 115,013,000, resulting in a net asset position of RMB 403,407,000[83]. Employee and Management Costs - As of June 30, 2023, the total employee cost, including director remuneration, was approximately RMB 6.5 million, compared to RMB 5.8 million in the same period last year, reflecting an increase of about 12.07%[36]. - The total remuneration for key management personnel increased to RMB 503,000 (unaudited) for the six months ended June 30, 2023, compared to RMB 318,000 for the same period in 2022, representing a growth of 58%[113]. - Employee costs, including directors' remuneration, totaled RMB 6,471,000 for the six months ended June 30, 2023, compared to RMB 5,843,000 in the same period of 2022, reflecting an increase of about 10.8%[90]. Compliance and Governance - The company has complied with all relevant laws and regulations impacting its business operations during the reporting period[61]. - The company did not declare an interim dividend for the six months ended June 30, 2023, consistent with the previous year[96]. - There were no related party transactions that required disclosure under the listing rules during the reporting period[58].