2024年2月17日发(作者：)

一、损益表

Aggregate income statement

Operating Results

FINANCIAL HIGHLIGHTS

Gross revenues

Net revenues

Sales

Turnover

Cost of revenues

Gross profit

Gross margin

Other income and gain

EBITDA

EBITDA margin

EBITA

EBIT

Operating income（loss）

Operating profit

Operating margin

EBIT margin

Profit before disposal of investments

Operating expenses:

marketing expenses

Selling expenses

Cost of revenues

Selling Cost

Sales and marketing expenses

Selling and marketing expenses

Selling and distribution costs

General and administrative expenses

Administrative expenses

SPECIAL ITEMS

Organic growth

合并损益表

经营业绩

财务摘要

总收入/毛收入

销售收入/净收入

销售额

营业额

销售成本

营业成本

毛利润

毛利率

其他收入及利得

息、税、折旧、摊销前利润（EBITDA）

EBITDA率

息、税、摊销前利润

息税前利润/营业利润

营业利润/（亏损）

营业利润

营业利润率

EBIT率（营业利润率）

出售投资前利润

营业费用：

Research and development costs （R&D）

研发费用

销售费用

营业成本

销售成本

销售费用

或销售及市场推广费用

营销费用

或行销费用

管理费用

或一般及管理费用

管理费用

特别费支出

内部增长

或内生增长

有机增长

Operating income（loss）

Profit from operating activities

Finance costs

Financial result

integration charges

Provision for taxes

Provision for income taxes

Finance income

headline profit

Share of profits and losses

equity-accounted investments

Provision for credit and insurance losses

trading profit

of

营业利润/（亏损）

营业利润/经营活动之利润

财务费用/财务成本

财务费用

合并费用

备抵所得税、或备付所得税

财务收益

不计资本运作性质的利润

权益法确认之投资损益

信贷和保险损失准备

信贷和保险损失准备金

营业利润

可辨认收入和费用, 其中income包括持有某项资产或资产组期间的现金流量和处置时的现金流量，expense包括可明确归属于该资产的取得、持有和处置费用。并不只用于金融机构。

Recognized Income and Expense

Change in fair value of derivative liability

可转换可赎回优先股B相关衍生负债公允值变associated with Series B convertible

动

redeemable preference shares

Loss on the derivative component of

可換股債券衍生工具之損失

convertible bonds

Equity loss of affiliates

Equity in net loss of an affiliate

联营公司权益损失

联营公司净损失中的权益

Income before income taxes, equity in net

所得税、联营公司净损益中的权益及少数股东income(loss) of an affiliate and minority

损益前利润

interests

Government grant income

Other (expense) / income

Loss before income taxes

Income before taxes

Profit before tax

Income taxes

taxes

Current Income tax

Deferred Income tax

Income Tax Benefit

Income Tax Credit

政府补助

其他收入/（费用）

税前损失

税前利润

税前利润

所得税

税项

当期所得税

递延所得税

所得税可退税款

所得税税额抵免

Income tax (expense)/benefit

Foreign currency translation adjustment

Interest income

Interest income net

Profit for the period

Ordinary income

Comprehensive income

Net income

Net loss

Net Margin

Income from continuing operations

Income from discontinued operations

extraordinary gain and loss

Gain on trading securities

所得税（费用）/利益

外币换算调整

利息收入

利息收入净额

本期利润

普通所得、普通收益、通常收入

综合收益、全面收益

净利润

净损失

净利率

持续经营收益

或连续经营部门营业收益

非持续经营收益

或停业部门经营收益

特别损益、非常损益

交易证券收益

Net Profit attributable to Equity Holders of

归属于本公司股东所有者的净利润

the Company

Net income attributed to shareholders

Profit attributable to shareholders

Minority interests

归属于母公司股东的净利润

或股东应占溢利（香港译法）

归属于股东所有者（持有者）的利润

或股东应占溢利（香港译法）

少数股东权益/少数股东损益（为利润指标时用此翻译）

Change in fair value of exchangeable

可交换证券公允值变动

securities

Other comprehensive income — Foreign

其他综合利润—外汇折算差异

currency translation adjustment

Comprehensive (loss) / income

Gain on disposal of assets

Loss on disposal of assets

Asset impairments

Gain on sale of assets

Intersegment eliminations

Dividends

Deferred dividends

Net loss per share:

Earnings per share（EPS）

Earnings per share attributable to ordinary

equity holders of the parent

-Basic

综合利润(亏损)

处分资产溢价收入

处分资产损失

资产减值

出售资产利得

公司内部冲销

股息/股利/分红

延派股利

每股亏损

每股收益

归属于母公司股东持有者的每股收益

-基本

-Diluted

Diluted EPS

Basic EPS

basic earnings per share

-稀释/摊薄（每股收益一般用稀释，净资产用摊薄）

稀释每股收益

基本每股收益

Weighted average number of ordinary

shares:

普通股加权平均数目：

或Weighted average number of common

shares

-Basic

-Diluted

Weighted-average

computation

Weighted-average

computation

ADS

shares

ADS

used

used

in

in

-基本

-稀释/摊薄

加权平均股数

加权平均ADS

美国存托凭证

Weighted-average number of ordinary

在外发行普通股加权平均数目

shares outstanding

Derivative financial instruments

Borrowings

衍生金融工具

借貸

Earnings Per Share, excluding the

扣除可换股债券之衍生工具评估损益及汇兑损(loss)gain on the derivative component of

失后每股盈

convertible bonds and exchange difference

Historical Cost

Capital expenditures

revenues expenditure

Equity in earnings of affiliates

equity earnings of affiliates

equity in affiliates

Net income from equity

历史成本

资本支出

收益支出

子公司股权收益

联营公司股权收益

附属公司股权收益

联营公司权益

股权净收益

Share in income of equity-consolidated

联营公司股权净收益

affiliates

Other current operating income and

其他一般收支

expenses

Earnings before interest and income taxes

Interest

Net income from activities

Net cost of debt

cost of debt

息税前利润

利息

净收益

负债净成本

负债成本

Cash dividends declared per common share 普通股每股现金股息

Inter-segment revenue

Total revenue from external customers

Inter-segment revenue

CURRENT RATIO

Net income–Group share

Attributable to minority interests

Equity Earning

equity investment

Gains （losses） on equity investments, net

Non-operating income

Income taxes-current

Income taxes-deferred

部门内部收入

外部收入

内部收入

流动比率

归属于母公司的净利润

归属于少数股东损益

股权收益

或股本盈利

权益投资

或股权投资

权益投资净损益

或股权投资净损益

营业外收入

当期所得税

或法人税、住民税及事业税等（日本公司用法）

递延所得税

或法人税等调整项（日本公司用法）

Income (loss) before income taxes and

所得税及少数股东权益前利润（亏损）

minority interest

Equity in the income of investees

Equity Compensation

采权益法认列之投资收益

权益报酬

Weighted average number of shares

加权平均流通股

outstanding

treasury shares 库存股票

Number of shares outstanding at the end of

期末流通股数目

the period

Equity per share, attributable to equity

归属于母公司所有者的每股净资产

holders of the Parent

Dividends per share

Cash flow from operations （CFFO）

每股股息、每股分红

经营活动产生的现金流量

Weighted average number of common and

加权平均普通流通股及等同普通流通股

common equivalent shares outstanding：

Equity Compensation

Weighted Average Diluted Shares

权益报酬

稀释每股收益加权平均值

Gain on disposition of discontinued

非持续经营业务处置利得（收益）

operations

Loss on disposition of discontinued

非持续经营业务处置损失

operations

participation in profit

profit participation capital

profit sharing

分红

资本红利、资本分红

分红

Employee Profit Sharing

Dividends to shareholders

Average basic common shares outstanding

Average diluted

outstanding

common

员工分红（红利）

股东分红（红利）

普通股基本平均数

shares 普通股稀释平均数

证券诉讼净支出

部门间消减

资产回报率/资产收益率

股东回报率/股本收益率(回报率)

净资产收益率

产权比率

流动比率

资本报酬率（回报率）

或运营资本回报率

或权益资本收益率

或股权收益率

投资回报率

经营性资产

经营性负债

净借债费用

经营收益

净经营性资产

净金融收益

净金融负债

财务杠杆

经营负债杠杆

普通股权益

差价

剩余收益

Securities litigation expenses, net

Intersegment eliminations

ROA（Return on assets）

ROE(Return on Equit)

Equit ratio

Current ration (times)

ROCE（Return on Capital Employed）

RNOA（Return on Net Operating Assets） 净经营资产收益率（回报率）

ROI（Return on Investment）

OA（Operating Assets）

OL（Operating Liabilites）

NBC(Net Borrow Cost)

OI(Operating Income)

NOA(Net Operating Assets)

NFE(Net Financial Earnings)

NFO(Net Financial Owners)

FLEV(Financial leverage)

OLLEV(Operating Liabilites leverage)

CSE(Common Stock Equity)

SPREAD

RE(Residual Earning)

cumulative effects

accounting principles

of changes in

会计准则累计影响

出货量 Number of units shipped

Change in inventories of end products and

期末库存及在产品变化

work-in-progress

Purchases consumed

Staff costs

Direct Staff costs

External expenses

采购费用

职工成本、

人员成本

直接人员成本

外部费用

Other income and expenses from ordinary

其他一般收支

operations

Ordinary expenditures 经常支出

Change in fair value of interest rate

利率互换公允价值变动

swaps

exceptional items

Exceptional profit

asset impairments

Extraordinary items

Unusual items

Infrequent items

Unconsolidated Entities

特殊项目

额外收益

资产减值

非常项目

非正常项目

非经常项目

未合并企业

出售非持续经营业务所得

经营活动提供的现金

Gain on sale of discontinued operations

Cash provided by operating activities

Share of profit (loss) from companies

权益法净损益

accounted for using the equity method, net

Net sales at current metal prices

Net sales at constant metal prices

当前金属价格下销售收入

固定金属价格下销售收入（销售额）

固定金属价格下销售成本 Cost of sales at constant metal prices

Changes in fair value of non-ferrous metal

非金属衍生物公允价值变化

derivatives

Net gains on asset disposals

Share in net income of associates

Reversals of impairment losses

Investments in associates

资产处置净收益

联营公司所占净利润

或归属于联营公司的净利润

减值损失转回

联营公司投资

Share of income from investments in

associates and dividends from other 来自于联营公司的投资收益与其他公司分红

companies

Changes in inventories of work in progress,

在产品、半成品和成品的库存变化

semi-finished and finished goods

Personnel costs 人力成本

of which non-recurring amortization,

非经常性摊销、折旧和减值

depreciation and impairment

Gain on sale of investment

Gain of sale of product line

Income before income taxes, minority

interest and extraordinary gain

Income before extraordinary gain

Extraordinary gain

出售投资之收益

出售产品线之收益

含所得税、少数股东损益及非常损益的利润

或所得税、少数股东损益及非常损益前利润

非常损益前利润

非常损益

二、资产负债表

balance sheet

aggregate balance sheet

Assets

Current assets

Non-current assets

Interests in subsidiaries

Cash and cash equivalents

Hong Kong listed investments, at fair value

Investment deposits

Designated loan

Financial assets

Pledged deposits

Trade accounts receivable

Trade and bills receivables

Inventories

Prepayments and other receivables

Prepayments, deposits and other receivables

Total current assets

Tangible assets

Intangible assets

Investment properties

Goodwill

Other intangible assets

Available-for-sale investments

Prepayments for acquisition of properties

fair value

Property, plant and equipment

Fixed Assets

Plant Assets

Lease prepayments

Intangible assets

Deferred tax assets

Total assets

Liabilities

Current liabilities

Short-term bank loans

Current maturities of long-term bank loans

资产负债表

合并资产负债表

资产

流动资产

非流动资产

附属公司权益

现金及现金等价物

于香港上市的投资，以公允价值列示

投资存款

委托贷款

金融资产

银行保证金 /抵押存款

应收账款

应收账款及应收票据

存货/库存

预付款及其他应收款

预付账款、按金及其它应收款

流动资产合计

有形资产

无形资产

投资物业

商誉

其他无形资产

可供出售投资

收购物业预付款项

公允价值

物业、厂房及设备

或财产、厂房及设备

或固定资产

固定资产

厂房资产

预付租金

无形资产

递延税/递延税项资产

资产合计

负债

流动负债

短期银行借款

一年内到期的长期银行借款

Accounts and bills payable

Accrued expenses and other payables

Total current liabilities

应付账款及应付票据

预提费用及其他应付款

流动负债合计

Long-term bank loans, less current maturities Deferred 长期银行借款，减一年内到期的长期银income Deferred tax liabilities 行贷款

Deferred income

Deferred tax liabilities

Financial Net Debt

Total liabilities

Commitments and contingencies

Inventory loss provision

递延收入

递延税

净金融负债

负债合计

资本承诺及或有负债

备抵存货呆滞损失、

存货跌价准备

回转备抵存货呆滞损失

存货跌价准备转回

坏账准备转回

带息负债

Reversal of inventory loss provision

Reversal of bad debt provision

interest-bearing liabilities

Insurance claims settlement for the now- settled class action 当期集体诉讼案获得的保险赔偿金

litigation

三、股东权益

Donated shares

Additional paid-in capital

Statutory reserves

Retained earnings

Accumulated other comprehensive

income

Treasury shares

Total shareholders’ equity

Equity

Shareholder’s Equity

Stockholder's Equity

Owner's Equity

Total liabilities and shareholders’ equity

捐赠股票

资本公积

法定公积

未分配利润

累积其他综合所得

库存股票

股东权益合计

股东权益、所有者权益、净资产

股东权益、所有者权益

负债和股东权益合计

Capital and reserves attributable to the Company’s equity 本公司权益持有人应占资本及holders 储备

Issued capital

Share capital

Reserves

Cash reserves

Inerim dividend

Proposed dividend

Proposed special dividend

已发行股本

股本

储备

现金储备

中期股息

拟派股息

拟派末期股息

Proposed special dividend

Proposed final special dividend

Convertible bonds

Shareholders’ fund

四、现金流量表

Cash flow from operating activities

Net cash provided by / (used in) operating activities

Net income /loss

拟派特别股息

拟派末期特别股息

可换股债券

股东资金

经营活动产生的现金流

经营活动产生的现金流量净额

净利润或损失

Adjustments to reconcile net loss to net cash provided

净利润之现金调整项：

by/(used in) operating activities:

Depreciation and amortization

Addition of bad debt expense

Provision for obsolete inventories

Share-based compensation

Deferred income taxes

Exchange loss

Loss of disposal of property,plant and equipment

Changes in operating assets and liabilities:

Trade accounts receivable

Inventories

Prepayments and other receivables

Accounts and bills payable

Accrued expenses and other payables

Net cash provided by / (used in) operating activities

Free cash flow

Cash flow from investing activities

Net cash used in investing activities

Purchases of property, plant and equipment

Payment of lease prepayment

Purchases of intangible assets

Proceeds from disposal of property, plant and equipment

Government grants received

Equity in the income of investees

Cash flow from financing activities

Net cash provided by financing activities

Proceeds from borrowings

Repayment of borrowings

Decrease / (increase) in pledged deposits

折旧及摊销

坏账增加数/（冲回数）

存货准备

股票薪酬

递延所得税

汇兑损失

处置固定资产损失

经营资产及负债的变化

应收账款

存货

预付款及其他应收款

应付账款及应付票据

预提费用及其他应付款

经营活动产生/（使用）的现金

自由现金流

投资活动产生的现金流

投资活动产生的现金流量净额

购买固定资产

支付预付租金

购买无形资产

处置固定资产所得

政府补助

采权益法认列之投资收益

筹资活动产生的现金流

筹资活动产生的现金流量净额

借款所得

还款

银行保证金（增加）/ 减少

Proceeds from issuance of capital stock

Net cash provided by financing activities

股本发行所得

筹资活动产生的现金

Effect of exchange rate changes on cash and cash

现金及现金等价物的汇率变更的影响

equivalents

Net decrease in cash and cash equivalents

Cash and cash equivalents at the beginning of period

Cash and cash equivalents at the end of period

Investments （incl. financial assets）

Investments in acquisitions

Net cash flow

现金及现金等价物的净（减少）/ 增加

期初现金及现金等价物

期末现金及现金等价物

金融资产投资

并购投资

现金流量净额