|
江 铃Ｂ(200550):2025年半年度财务报告（英文版）
| 时间：2025年08月27日 00:51:16 中财网 |
原标题:江 铃Ｂ:2025年半年度财务报告（英文版）
FINANCIALSTATEMENTS
FORTHESIXMONTHSENDED30JUNE2025
[Englishtranslationforreferenceonly.ShouldtherebeanyinconsistencybetweentheChineseandEnglishversions,theChineseversionshallprevail.]
JianglingMotorsCorporation,Ltd.
[Englishtranslationforreferenceonly]
Content Page
2025FirstHalf-yearfinancialstatements
Consolidatedandcompanybalancesheets 1-2
Consolidatedandcompanyincomestatements 3
Consolidatedandcompanycashflowstatements 4
Consolidatedstatementofchangesinshareholders’equity 5
Companystatementofchangesinshareholders’equity 6
Notestothefinancialstatements 7-117
SupplementaryInformation 1-2
JIANGLINGMOTORSCORPORATION,LTD.
CONSOLIDATEDANDCOMPANYBALANCESHEETS
ASAT30June2025
(AllamountsinRMBYuanunlessotherwisestated)
| ASSETS | Notes | 30June2025 Consolidated* | 31December 2024 Consolidated | 30June2025 Company* | 31December 2024 Company |
| Currentassets | |||||
| Cashandcashequivalents | 5(1) | 11,840,450,248 | 12,546,295,890 | 8,812,639,341 | 9,269,593,792 |
| Derivativefinancialassets | 5(2) | 4,568,083 | 12,612,380 | 4,568,083 | 12,612,380 |
| Notesreceivable | 5(3) | 570,313 | 226,865 | 1,000,570,313 | 1,500,226,865 |
| Accountsreceivable | 5(4)、14(1) | 5,685,857,715 | 4,181,008,234 | 6,715,437,913 | 5,521,047,573 |
| Financingreceivables | 5(5) | 310,302,211 | 302,065,502 | 22,005,635 | 18,070,384 |
| Advancestosuppliers | 5(6) | 45,567,217 | 94,749,172 | 45,567,217 | 94,749,172 |
| Otherreceivables | 5(7)、14(2) | 55,829,685 | 54,013,240 | 231,205,459 | 144,617,207 |
| Inventories | 5(8) | 1,590,186,600 | 2,054,517,242 | 1,582,189,364 | 2,046,549,034 |
| Currentportionofnon-currentassets | 5(10) | 16,089,107 | 20,784,738 | 9,271,197 | 15,161,497 |
| Othercurrentassets | 5(9) | 1,214,078,126 | 1,228,372,977 | 782,122,256 | 777,406,955 |
| Totalcurrentassets | 20,763,499,305 | 20,494,646,240 | 19,205,576,778 | 19,400,034,859 | |
| Non-currentassets | |||||
| Long-termreceivables | 5(11) | 17,387,215 | 18,533,908 | - | 1,584,891 |
| Long-termequityinvestments | 5(12)、14(3) | 209,494,706 | 219,298,031 | 762,148,636 | 771,951,961 |
| Fixedassets | 5(13) | 5,972,145,854 | 5,749,474,005 | 5,118,985,576 | 5,111,224,814 |
| Constructioninprogress | 5(14) | 501,719,953 | 661,911,780 | 434,498,010 | 582,757,760 |
| Right-of-useassets | 5(15) | 118,011,325 | 158,485,688 | 104,359,703 | 142,207,976 |
| Intangibleassets | 5(16) | 1,753,990,312 | 1,811,454,853 | 1,537,017,915 | 1,596,623,962 |
| Developmentexpenditures | 5(17) | 152,800,683 | 188,103,430 | 152,800,683 | 188,103,430 |
| Goodwill | 5(20) | - | - | - | - |
| Deferredtaxassets | 5(18) | 1,535,803,432 | 1,530,144,365 | - | - |
| Othernon-currentassets | 5(19) | 6,386,526 | 7,860,340 | 6,386,526 | 7,860,340 |
| Totalnon-currentassets | 10,267,740,006 | 10,345,266,400 | 8,116,197,049 | 8,402,315,134 | |
| TOTALASSETS | 31,031,239,311 | 30,839,912,640 | 27,321,773,827 | 27,802,349,993 |
JIANGLINGMOTORSCORPORATION,LTD.
CONSOLIDATEDANDCOMPANYBALANCESHEETS
ASAT30June2025
(AllamountsinRMBYuanunlessotherwisestated)
| LIABILITIESANDEQUITY | Notes | 30June2025 Consolidated* | 31December 2024 Consolidated | 30June2025 Company* | 31December 2024 Company |
| Currentliabilities | |||||
| Short-termborrowings | 5(21) | 1,400,000,000 | 1,500,000,000 | 1,000,000,000 | 1,500,000,000 |
| Accountspayable | 5(22) | 10,276,435,013 | 10,061,223,944 | 10,271,525,911 | 10,047,585,502 |
| Contractliabilities | 5(23) | 635,547,682 | 467,704,291 | 272,153,347 | 536,871,795 |
| Employeebenefitspayable | 5(24) | 638,813,703 | 780,174,574 | 557,704,024 | 672,858,988 |
| Taxespayable | 5(25) | 127,849,617 | 265,198,389 | 117,562,476 | 256,969,632 |
| Otherpayables | 5(26) | 5,899,601,355 | 5,739,064,167 | 2,507,594,559 | 2,130,094,497 |
| Currentportionofnon-currentliabilities | 5(27) | 83,537,908 | 86,155,114 | 77,892,029 | 81,053,594 |
| Othercurrentliabilities | 5(28) | 346,008,533 | 341,548,441 | 45,182,598 | 98,829,073 |
| Totalcurrentliabilities | 19,407,793,811 | 19,241,068,920 | 14,849,614,944 | 15,324,263,081 | |
| Non-currentliabilities | |||||
| Long-termborrowings | 5(29) | 703,163 | 941,453 | 703,163 | 941,453 |
| Leaseliabilities | 5(30) | 19,244,305 | 93,752,634 | 10,506,914 | 82,241,628 |
| Provisions | 5(31) | 300,621,143 | 287,165,703 | 5,487,495 | 3,553,345 |
| Deferredincome | 5(32) | 65,827,527 | 61,202,010 | 65,769,194 | 61,202,010 |
| Long-termemployeebenefitspayable | 5(33) | 57,627,748 | 59,342,000 | 57,276,748 | 58,991,000 |
| Deferredtaxliabilities | 5(18) | 220,032,344 | 130,301,876 | 201,632,325 | 111,616,233 |
| Othernon-currentliabilities | 5(34) | 415,521,158 | 370,793,523 | - | - |
| Totalnon-currentliabilities | 1,079,577,388 | 1,003,499,199 | 341,375,839 | 318,545,669 | |
| Totalliabilities | 20,487,371,199 | 20,244,568,119 | 15,190,990,783 | 15,642,808,750 | |
| Equity | |||||
| Sharecapital | 5(35) | 863,214,000 | 863,214,000 | 863,214,000 | 863,214,000 |
| Capitalsurplus | 5(36) | 839,442,490 | 839,442,490 | 839,442,490 | 839,442,490 |
| Less:treasuryshares | 5(37) | 168,909,971 | - | 168,909,971 | - |
| Othercomprehensiveincome | 5(38) | (26,388,000) | (26,388,000) | (26,738,000) | (26,738,000) |
| Specialreserve | 3,812,986 | 5,371,093 | 3,589,087 | 5,147,194 | |
| Surplusreserve | 5(39) | 431,607,000 | 431,607,000 | 431,607,000 | 431,607,000 |
| Retainedearnings | 5(40) | 9,297,452,950 | 9,179,333,271 | 10,188,578,438 | 10,046,868,559 |
| Totalequityattributabletoshareholders oftheCompany | 11,240,231,455 | 11,292,579,854 | 12,130,783,044 | 12,159,541,243 | |
| Minorityinterests | (696,363,343) | (697,235,333) | - | - | |
| Totalequity | 10,543,868,112 | 10,595,344,521 | 12,130,783,044 | 12,159,541,243 | |
| TOTALLIABILITIESANDEQUITY | 31,031,239,311 | 30,839,912,640 | 27,321,773,827 | 27,802,349,993 |
Legalrepresentative: QiuTiangao CFO:JoeyZhu FinanceDepartment:HuHanfengJIANGLINGMOTORSCORPORATION,LTD.
CONSOLIDATEDANDCOMPANYINCOMESTATEMENTS
Forsixmonthsended30June2025
(AllamountsinRMBYuanunlessotherwisestated)
| Item | Notes | 2025FirstHalf-year Consolidated* | 2024FirstHalf- year Consolidated* | 2025FirstHalf- year Company* | 2024FirstHalf- year Company* |
| Revenue | 5(41)、14(4) | 18,092,386,210 | 17,920,065,801 | 17,406,169,505 | 17,885,950,058 |
| Less: Costofsales | 5(41)、14(4) | (15,539,656,822) | (15,489,880,688) | (15,239,926,676) | (15,176,367,555) |
| Taxesandsurcharges | 5(42) | (542,573,504) | (673,383,353) | (532,041,500) | (651,112,639) |
| Sellinganddistributionexpenses | 5(43) | (466,792,493) | (617,075,751) | (79,713,765) | (63,278,732) |
| Generalandadministrativeexpenses | 5(44) | (460,681,221) | (460,505,827) | (426,432,074) | (420,738,982) |
| Researchanddevelopmentexpenses | 5(45) | (652,925,801) | (617,237,727) | (652,925,801) | (617,237,727) |
| Financialexpenses | 5(46) | 55,376,687 | 87,655,467 | 46,578,703 | 61,810,235 |
| Including:Interestexpenses | (8,006,883) | (13,395,131) | (3,904,430) | (13,169,162) | |
| Interestincome | 74,461,188 | 116,562,375 | 61,200,769 | 90,256,996 | |
| Add: Otherincome | 5(49) | 321,265,671 | 379,965,220 | 316,023,140 | 379,781,774 |
| Investmentincome | 5(50)、14(5) | 679,581 | 6,108,391 | (594,717) | 3,455,680 |
| Including:Shareoflossofassociatesand jointventures | (9,803,325) | (2,527,255) | (9,803,325) | (2,527,255) | |
| Gainsonchangesinfairvalue | 5(51) | (7,003,758) | 4,948,826 | (7,182,998) | 4,970,251 |
| Creditimpairmentlosses | 5(48) | (2,295,627) | 2,387,703 | (2,973,269) | (184,716) |
| Assetimpairmentlosses | 5(47) | 42,736 | 4,296,473 | 42,736 | 4,296,473 |
| Gainsondisposalofassets | 5(52) | 18,372,675 | 10,657,596 | 18,587,389 | 10,372,755 |
| Operatingprofit | 816,194,334 | 558,002,131 | 845,610,673 | 1,421,716,875 | |
| Add: Non-operatingincome | 5(53) | 1,697,188 | 1,134,539 | 926,403 | 205,746 |
| Less: Non-operatingexpenses | 5(54) | (206,747) | (5,221,095) | (202,738) | (2,565,347) |
| Totalprofit | 817,684,775 | 553,915,575 | 846,334,338 | 1,419,357,274 | |
| Less: Incometaxexpenses | 5(55) | (84,084,738) | 56,969,254 | (90,016,091) | (155,090,033) |
| Netprofit | 733,600,037 | 610,884,829 | 756,318,247 | 1,264,267,241 | |
| Classifiedbycontinuityofoperations | |||||
| Netprofitfromcontinuingoperations | 733,600,037 | 610,884,829 | 756,318,247 | 1,264,267,241 | |
| Netprofitfromdiscontinuedoperations | - | - | - | - | |
| Classifiedbyownershipoftheequity | |||||
| Minorityinterests | 871,990 | (284,595,288) | - | - | |
| Attributabletoshareholdersofthe Company | 732,728,047 | 895,480,117 | 756,318,247 | 1,264,267,241 | |
| Othercomprehensiveincome,netoftax | - | - | - | - | |
| AttributabletoshareholdersoftheCompany | |||||
| Othercomprehensiveincomeitemswhich willnotbereclassifiedtoprofitorloss | |||||
| Changesarisingfromremeasurement ofdefinedbenefitplan | 5(38) | - | - | - | - |
| Attributabletominorityinterests | - | - | - | - | |
| Totalcomprehensiveincome | 733,600,037 | 610,884,829 | 756,318,247 | 1,264,267,241 | |
| AttributabletoshareholdersoftheCompany | 732,728,047 | 895,480,117 | 756,318,247 | 1,264,267,241 | |
| Attributabletominorityinterests | 871,990 | (284,595,288) | - | - | |
| Earningspershare | |||||
| Basicearningspershare(RMBYuan) | 5(56) | 0.85 | 1.04 | —— | —— |
| Dilutedearningspershare(RMBYuan) | 5(56) | 0.85 | 1.04 | —— | —— |
CONSOLIDATEDANDCOMPANYCASHFLOWSTATEMENTS
Forsixmonthsended30June2025
(AllamountsinRMBYuanunlessotherwisestated)
| Item | Note | 2025FirstHalf- year Consolidated* | 2024FirstHalf- year Consolidated* | 2025FirstHalf- year Company* | 2024FirstHalf- year Company* |
| Cashflows(usedin)/generatedfromoperatingactivities | |||||
| Cashreceivedfromsalesofgoodsorrenderingof services | 18,065,495,131 | 18,941,092,268 | 17,662,368,377 | 18,741,276,443 | |
| Refundsoftaxes | - | 164,581,363 | - | 164,581,363 | |
| Cashreceivedrelatingtootheroperatingactivities | 5(57) | 284,304,086 | 118,884,525 | 245,989,854 | 95,504,577 |
| Sub-totalofcashinflows | 18,349,799,217 | 19,224,558,156 | 17,908,358,231 | 19,001,362,383 | |
| Cashpaidforgoodsandservices | (14,632,015,284) | (14,491,870,430) | (14,018,348,095) | (13,973,193,906) | |
| Cashpaidtoandonbehalfofemployees | (1,489,737,422) | (1,478,169,089) | (1,380,952,099) | (1,350,502,965) | |
| Paymentsoftaxesandsurcharges | (1,043,908,883) | (1,462,969,310) | (1,028,058,774) | (1,420,869,779) | |
| Cashpaidrelatingtootheroperatingactivities | 5(57) | (1,248,635,412) | (1,058,219,650) | (721,703,374) | (642,894,199) |
| Sub-totalofcashoutflows | (18,414,297,001) | (18,491,228,479) | (17,149,062,342) | (17,387,460,849) | |
| Netcashflows(usedin)/generatedfromoperating activities | 5(58) | (64,497,784) | 733,329,677 | 759,295,889 | 1,613,901,534 |
| Cashflowsusedininvestingactivities | |||||
| Cashreceivedfromdisposalofinvestments | 55,000,000 | 400,000,000 | 3,400,000 | - | |
| Cashreceivedfromreturnsoninvestments | 264,648 | 6,789,112 | - | 4,136,400 | |
| Netcashreceivedfromdisposaloffixedassets,intangible assetsandotherlong-termassets | 39,374,129 | 9,005,122 | 37,584,825 | 7,544,579 | |
| Cashreceivedrelatingtootherinvestingactivities | 5(57) | 86,306,501 | 128,144,704 | 62,942,334 | 103,696,833 |
| Sub-totalofcashinflows | 180,945,278 | 543,938,938 | 103,927,159 | 115,377,812 | |
| Cashpaidtoacquirefixedassetsintangibleassetsand otherlong-termassets | (555,808,114) | (832,578,865) | (548,027,823) | (835,883,605) | |
| Cashpaidtoacquireinvestments | (55,000,000) | (400,000,000) | (92,750,000) | - | |
| Cashpaidrelatingtootherinvestingactivities | (202,957) | (116,333) | (202,957) | (116,333) | |
| Sub-totalofcashoutflows | (611,011,071) | (1,232,695,198) | (640,980,780) | (835,999,938) | |
| Netcashflowsusedininvestingactivities | (430,065,793) | (688,756,260) | (537,053,621) | (720,622,126) | |
| Cashflowsusedinfinancingactivities | |||||
| Cashreceivedfromborrowings | 2,933,325,556 | 995,542,778 | 2,448,764,444 | 995,542,778 | |
| Cashreceivedrelatingtootherfinancingactivities | - | 661,625 | - | - | |
| Sub-totalofcashinflows | 2,933,325,556 | 996,204,403 | 2,448,764,444 | 995,542,778 | |
| Cashrepaymentsofborrowings | (2,950,240,906) | (1,802,237,020) | (2,950,240,906) | (1,802,237,020) | |
| Cashpaymentsfordistributionofdividends,profitsor interestexpenses | (315,656) | (4,455,249) | (315,656) | (4,455,249) | |
| Cashpaidrelatingtootherfinancingactivities | 5(57) | (182,377,597) | (12,923,965) | (179,521,751) | (8,831,429) |
| Sub-totalofcashoutflows | (3,132,934,159) | (1,819,616,234) | (3,130,078,313) | (1,815,523,698) | |
| Netcashflowsusedinfinancingactivities | (199,608,603) | (823,411,831) | (681,313,869) | (819,980,920) | |
| Effectofforeignexchangeratechangeson cashandcashequivalents | - | - | - | - | |
| Net(decrease)/increaseincashandcashequivalents | 5(58) | (694,172,180) | (778,838,414) | (459,071,601) | 73,298,488 |
| Add:Cashandcashequivalentsatbeginningofyear | 5(58) | 12,475,176,009 | 11,746,518,615 | 9,214,091,023 | 8,648,791,242 |
| Cashandcashequivalentsatendofperiod | 5(58) | 11,781,003,829 | 10,967,680,201 | 8,755,019,422 | 8,722,089,730 |
Legalrepresentative: QiuTiangao CFO:JoeyZhu FinanceDepartment:HuHanfengForsixmonthsended30June2025
(AllamountsinRMBYuanunlessotherwisestated)
| Item | Note | Attributabletoshareholdersoftheparentcompany | Minorityinterests | Totalequity | ||||||
| Sharecapital | Capital surplus | Less: treasury shares | Other comprehensi veincome | Special reserve | Surplus reserve | Retained earnings | ||||
| Balanceat1January2024 | 863,214,000 | 839,442,490 | - | (20,572,000) | 3,821,625 | 431,607,000 | 8,232,632,623 | (365,273,118) | 9,984,872,620 | |
| Movementsforsixmonthsended30June2024* | - | - | - | - | 780,355 | - | 305,041,741 | (284,595,288) | 21,226,808 | |
| Totalcomprehensiveincome | ||||||||||
| Netprofit/(loss) | - | - | - | - | - | - | 895,480,117 | (284,595,288) | 610,884,829 | |
| Othercomprehensiveincome | - | - | - | - | - | - | - | - | - | |
| Totalcomprehensiveincomefortheperiod | - | - | - | - | - | - | 895,480,117 | (284,595,288) | 610,884,829 | |
| Capital contributed by owners and capital decreases | ||||||||||
| Capitalinvestedbyshareholders | - | - | - | - | - | - | - | - | - | |
| Profitdistribution | ||||||||||
| Distributiontoshareholders | 5(40) | - | - | - | - | - | - | (590,438,376) | - | (590,438,376) |
| Specialreserves | ||||||||||
| Withdrawalthisperiod | - | - | - | - | 12,307,442 | - | - | - | 12,307,442 | |
| Usedthisperiod | - | - | - | - | (11,527,087) | - | - | - | (11,527,087) | |
| Balanceat30June2024* | 863,214,000 | 839,442,490 | - | (20,572,000) | 4,601,980 | 431,607,000 | 8,537,674,364 | (649,868,406) | 10,006,099,428 | |
| Balanceat1January2025 | 863,214,000 | 839,442,490 | - | (26,388,000) | 5,371,093 | 431,607,000 | 9,179,333,271 | (697,235,333) | 10,595,344,521 | |
| Movementsforsixmonthsended30June2025* | - | - | 168,909,971 | - | (1,558,107) | - | 118,119,679 | 871,990 | (51,476,409) | |
| Totalcomprehensiveincome | ||||||||||
| Netprofit | - | - | - | - | - | - | 732,728,047 | 871,990 | 733,600,037 | |
| Othercomprehensiveincome | - | - | - | - | - | - | - | - | - | |
| Totalcomprehensiveincomefortheperiod | - | - | - | - | - | - | 732,728,047 | 871,990 | 733,600,037 | |
| Capital contributed by owners and capital decreases | ||||||||||
| Repurchaseofshares | 5(37) | - | - | 168,909,971 | - | - | - | - | - | (168,909,971) |
| Profitdistribution | ||||||||||
| Distributiontoshareholders | 5(40) | - | - | - | - | - | - | (614,608,368) | - | (614,608,368) |
| Specialreserve | ||||||||||
| Withdrawalthisperiod | - | - | - | - | 10,109,653 | - | - | - | 10,109,653 | |
| Usedthisperiod | - | - | - | - | (11,667,760) | - | - | - | (11,667,760) | |
| Balanceat30June2025* | 863,214,000 | 839,442,490 | 168,909,971 | (26,388,000) | 3,812,986 | 431,607,000 | 9,297,452,950 | (696,363,343) | 10,543,868,112 |