Corporate Profile 公司簡介

Zhengzhou Coal Mining Machinery the predecessor of Zhengzhou Coal Mining Machinery Group Company Limited (the “Company” or “ZMJ”) was established

in 1958 and incorporated in the People’s Republic of China (the “PRC”) on 6 November 2002 as a limited liability company and incorporated in the PRC as

a joint stock company with limited liability on 28 December 2008. The Company’s A shares were listed on the Main Board of Shanghai Stock Exchange on 3

August 2010. The Company’s H shares were listed on the Main Board of The Stock Exchange of Hong Kong Limited (the “Stock Exchange”) on 5 December

2012.

The Company is a leading comprehensive coal mining and excavating equipment manufacturer in the PRC. The principal businesses of the Company’s coal

mining machinery segment are sets of equipment for integrated coal mining the R&D design production sales and services of intelligent control system with

products used by the major coal industry groups throughout the country and successively exported to various countries. The coal mine hydraulic support with

the highest supporting height and the highest resistance globally the domestically first whole set and intelligent equipment for integrated mining supplied by a

single factory and the domestically first exported whole set equipment for integrated mining are researched and developed and manufactured by the Company.There are two brands under the auto parts segment of the Company being SEG and ASIMCO. SEG is a world-leading technology and service provider for

motor starter motors and generators which constantly drives auto energy conservation and emission reduction and technological innovation leading the

developments of green travel technology. Also its technology of 48V low-voltage hybrid motors and market shares are world-leading. Relying on its high-end

R&D advantages worldwide sales network and quickly responding locally high-voltage drive motor for new energy vehicles progresses quickly. The principal

products of ASIMCO include parts using materials application technology as their core such as engine cylinder blocks and heads camshaft and powder

metallurgy products noise and vibration absorber and brake seal piston ring and valve seat ring. Also ASIMCO is committed to researching and developing

high-efficient and intelligent air suspension system and strives to march into new energy automobile chassis sector to provide high quality parts products for

PRC and global auto markets.The established operating history high quality products strong research and development capabilities advanced manufacturing processes and extensive

sales and service network of the Company and its subsidiaries are the keys to its success and enable it to maintain its leading position in the coal mining and

excavating equipment market and auto parts market.鄭州煤礦機械集團股份有限公司（「本公司」或「公司」或「鄭煤機」）的前身為鄭州煤礦機械廠，始建於1958年，於2002年11月6日在中華人民共和國（「中國」）註冊成立為有限責任公司，於2008年12月28日在中國註冊成立為股份制有限公司。本公司的A股於2010年8月3日在上海證券交易所主板上市。本公司的H股於2012年12月5日在香港聯合交易所有限公司（「聯交所」）主板上市。

本公司為中國領先的煤炭綜採綜掘設備製造商，本公司煤機板塊主營業務為煤炭綜採工作面成套裝備、智能化控制系統的研發、設計、生產、銷售和服務，產品遍佈全國各大煤業集團，並先後出口到多個國家。世界支護高度最高、工作阻力最大的煤礦液壓支架，國內首套由單一廠家供應的成套化智能綜採工作面以及國內首套成套化綜採出口裝備，均由本公司研發製造。

本公司汽車零部件板塊旗下擁有索恩格、亞新科兩大品牌。索恩格是全球領先的汽車起動機和發電機技術及服務供應商，持續推動汽車節能減排技術創新，引領綠色出行技術的發展，48V弱混合動力系統技術和市場份額世界領先，新能源汽車高壓驅動電機依託高端研發優勢、全球化銷售網絡及本地化快速響應，進展迅速。亞新科主要產品有以材料應用技術為核心的發動機缸體缸蓋、凸輪軸和粉末冶金製品等，降噪減振及制動密封件、活塞環、氣門座圈等部件，同時致力於研發高效、智能的空氣懸掛系統，全力向新能源汽車底盤領域進軍，為中國乃至全球的汽車市場提供高品質的零部件產品。

本公司及附屬公司悠久的經營歷史、優質產品、強勁的研發能力、先進的製造流程及龐大的銷售及服務網絡乃是公司達到成功的關鍵，並使公司能夠維持在煤炭採掘設備市場及汽車零部件市埸的領先地位。Contents 目錄Corporate Information 公司資料 2

Chairman’s Statement 董事長報告書 5

Management Discussion and Analysis 管理層討論與分析 9

Directors Supervisors and Chief Executives 董事、監事及最高行政人員 17

Material Events 重要事項 22

Report on Review of 簡明綜合財務資料的審閱報告 26

Condensed Consolidated Financial Statements

Condensed Consolidated Statement of 簡明綜合損益及其他全面收益表 28

Profit or Loss and Other Comprehensive Income

Condensed Consolidated 簡明綜合財務狀況表 30

Statement of Financial Position

Condensed Consolidated 簡明綜合權益變動表 32

Statement of Changes in Equity

Condensed Consolidated 簡明綜合現金流量表 34

Statement of Cash Flows

Notes to the Condensed 簡明綜合財務報表附註 37

Consolidated Financial StatementsCorporate Information公司資料

Directors 董事

Mr. Jiao Chengyao (Chairman and Executive Director) 焦承堯先生（董事長兼執行董事）

Mr. Jia Hao (Vice Chairman Executive Director and Employee Director) 賈浩先生（副董事長、執行董事、職工董事）

Mr. Fu Zugang (Executive Director) 付祖岡先生（執行董事）

Mr. Meng Hechao (Executive Director) 孟賀超先生（執行董事）

Mr. Li Kaishun (Executive Director) 李開順先生（執行董事）

Mr. Cui Kai (Non-executive Director) 崔凱先生（非執行董事）

Mr. Yue Taiyu (Non-executive Director) 岳泰宇先生（非執行董事）

Mr. Cheng Jinglei (Independent Non-executive Director) 程驚雷先生（獨立非執行董事）

Mr. Ji Feng (Independent Non-executive Director) 季豐先生（獨立非執行董事）

Mr. Fang Yuan (Independent Non-executive Director) 方遠先生（獨立非執行董事）

Ms. Yao Yanqiu (Independent Non-executive Director) 姚艷秋女士（獨立非執行董事）

Supervisors 監事

Mr. Liu Qiang (Chairman of the Board of Supervisors) 劉強先生（監事會主席）

Mr. Cheng Xiangdong 程翔東先生

Ms. Zhu Yuan 祝願女士

Strategy and Sustainable Development Committee 戰略與可持續發展委員會

Mr. Jiao Chengyao (Chairman) 焦承堯先生（主席）

Mr. Jia Hao 賈浩先生

Mr. Fu Zugang 付祖岡先生

Mr. Yue Taiyu 岳泰宇先生

Mr. Cheng Jinglei 程驚雷先生

Audit and Risk Management Committee 審計與風險管理委員會

Mr. Ji Feng (Chairman) 季豐先生（主席）

Mr. Cui Kai 崔凱先生

Ms. Yao Yanqiu 姚艷秋女士

Nomination Committee 提名委員會

Ms. Yao Yanqiu (Chairman) 姚艷秋女士（主席）

Mr. Cheng Jinglei 程驚雷先生

Mr. Jia Hao 賈浩先生

Remuneration and Assessment Committee 薪酬與考核委員會

Mr. Ji Feng (Chairman) 季豐先生（主席）

Mr. Jia Hao 賈浩先生

Mr. Fang Yuan 方遠先生

2 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Corporate Information

公司資料

Auditors 核數師

International auditor: 國際核數師：

Deloitte Touche Tohmatsu 德勤 *關黃陳方會計師行

35/F One Pacific Place 88 Queensway Hong Kong 香港金鐘道88號太古廣場一期35樓

Domestic auditor: 境內核數師：

BDO CHINA SHU LUN PAN Certified Public Accountants LLP 立信會計師事務所（特殊普通合夥）

4th Floor No. 61 Nanjing East Road Shanghai 上海市南京東路61號4樓

Postcode: 200002 郵編：200002

Principal Place of Business in Hong Kong 香港主要營業地點

40/F Dah Sing Financial Centre 248 Queen’s Road East Wanchai Hong Kong 香港灣仔皇后大道東248號大新金融中心40樓

Registered Office in the PRC 中國註冊辦事處

No. 167 9th Street Zhengzhou Section 中國河南自貿試驗區鄭州片區（經開）

(Econ-Tech Development Zone) of China (He’nan) Pilot Free Trade Zone PRC 第九大街167號

Headquarter in the PRC 中國總辦事處

No. 167 9th Street Zhengzhou Section 中國河南自貿試驗區鄭州片區（經開）

(Econ-Tech Development Zone) of China (He’nan) Pilot Free Trade Zone PRC 第九大街167號

Company’s Website 公司網站

www.zmj.com www.zmj.com

H Share Registrar H股股份登記處

Computershare Hong Kong Investor Services Limited 香港中央證券登記有限公司

Shops 1712–1716 17th Floor Hopewell Centre 香港灣仔皇后大道東183號

183 Queen’s Road East Wanchai Hong Kong 合和中心17樓1712–1716號舖

A Share Registrar A股股份登記處

Shanghai Branch 中國證券登記結算有限責任公司

China Securities Depository and Clearing Corporation Limited 上海分公司

No. 188 Yanggao South Road Pudong New District Shanghai 上海市浦東新區楊高南路188號

Stock Codes 股份代碼

H Share: 00564 (The Stock Exchange of Hong Kong Limited) H股：0056（4 香港聯合交易所有限公司）

A Share: 601717 (Shanghai Stock Exchange) A股：60171（7 上海證券交易所）

2024 中期報告 鄭州煤礦機械集團股份有限公司 3Corporate Information

公司資料

Principal Banks 主要往來銀行

Industrial and Commercial Bank of China Limited 中國工商銀行股份有限公司

Jianshe Road Branch Zhengzhou 鄭州建設路支行

No. 11 West Jianshe Road Zhongyuan District Zhengzhou Henan Province PRC 中國河南省鄭州市中原區建設西路11號

China Construction Bank 中國建設銀行股份有限公司

Jinshui Branch Zhengzhou 鄭州金水支行

No. 29 Jinshui Road Jinshui District Zhengzhou Henan Province PRC 中國河南省鄭州市金水區金水路29號

Company Secretaries 公司秘書

Mr. Zhang Yichen 張易辰先生

Ms. Chan Yin Wah 陳燕華女士

Authorized Representatives 授權代表

Mr. Jiao Chengyao 焦承堯先生

Mr. Zhang Yichen 張易辰先生

Legal Advisers 法律顧問

As to Hong Kong law: 香港法律：

Clifford Chance 高偉紳律師行

As to PRC law: 中國法律：

Haiwen & Partners 海問律師事務所

4 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Chairman’s Statement

董事長報告書

Dear Shareholders 尊敬的股東：

In the first half of 2024 the global economy recovered moderately but the 2024年上半年，全球經濟溫和復蘇，但國際局勢複雜多international situation was complex and volatile geopolitical conflicts have 變，地緣政治衝突加劇，外部環境變化帶來的不利影響intensified the adverse effects brought by changes in the external environment 增多，國內有效需求不足，經濟運行出現分化，公司所have increased together with insufficient domestic effective demand and 在行業「內卷」加劇，波動挑戰加大。面對嚴峻複雜的外differentiated economic operations “involution” in the industry in which the 部形勢，公司聚焦戰略目標，緊密跟蹤市場動態，堅持Company operates has intensified and become more volatile and challenging. 創新驅動，進一步細化經營管理，持續推動業務變革與Facing the severe and complex external situation the Company focused on its 數字化轉型，提升公司綜合競爭力，主要開展以下工strategic goals closely tracked market trends insisted on developing through 作：

innovation. We have further refined our operation and management continued

to promote business reformation and digital transformation and enhanced the

Company’s comprehensive competitiveness. We have principally carried out the

following tasks:

1. Continuously promoting digital transformation 1、 持續推進數字化轉型，培育發展新質

and foster the development of new qualitative 生產力

productivity

The Group fully implemented its digital transformation plan developed 全面啟動集團數字化轉型規劃，發展全球治理，提global governance and improved the Group’s operational efficiency and 升集團運營效率和市場競爭力。恒達智控數字化工market competitiveness. The construction of Hengda Intelligent Control’s 廠基本建成投產，推進智能產品和智能製造深度融digital factory has been basically completed and put into operation. It 合，不斷提高煤炭開採智能化水平，以數字化、智promoted the in-depth integration of intelligent products and intelligent 慧化賦能煤炭行業客戶高質量發展。培育打造「智manufacturing continuously improved the intelligent level of coal 慧工廠交鑰匙」的能力，獲得多個外部項目訂單，mining and empowered customers in the coal industry with high-quality 為原生數字化工廠建設及數字化工廠轉型賦能。

development through digitalisation and intelligence. We have built up the

“smart factory turnkey” capability and obtained multiple external project

orders so as to empower the construction of native digital factories and

the transformation of digital factories.

2024 中期報告 鄭州煤礦機械集團股份有限公司 5Chairman’s Statement

董事長報告書

2. The coal mining machinery segment maintained 2、 煤機板塊保持行業領先地位，營造差

industry leadership and created differentiated 異化優勢

advantages

During the reporting period the Company’s coal mining machinery 報告期內，公司煤機板塊在行業下行壓力增大、市segment faced increasingly downward pressure on the industry and 場競爭加劇的形勢下，及時調整營銷策略，深化intensified market competition. We promptly adjusted our marketing 「三位一體」的成套營銷模式，靈活創新銷售手段，strategies deepened the complete sets marketing model of “trinity” 努力穩定市場份額，國際市場、成套化銷售項目訂and adopted flexible and innovative sales methods. Thanks to our efforts 單持續提升，銷售收入及盈利能力再創新高。

to stabilize market share orders from international markets and for

complete sets sales projects continued to improve and sales revenue and

profitability reached new highs.During the reporting period the Company’s coal mining machinery 報告期內，公司煤機板塊緊密圍繞客戶需求，在煤segment comprehensively promoted technological innovation in coal 炭開採工藝、智能控制技術、新工藝技術等方面全

mining process intelligent control technology new process technology 面推進技術創新，加速成套機組、兩巷裝備、綜掘and other areas based on customer needs; accelerated the research 裝備等新產品研發和市場推廣，完善成套智能一體and development and market promotion of complete sets of equipment 化解決方案，充分滿足客戶需求。成功中標榆林神two-roadway equipment comprehensive coal mining and excavating 樹畔礦業7.2米綜採放頂煤液壓支架項目，並一舉equipment and other new products; and improved the complete sets 創下了在綜放領域的液壓支架新高度。憑藉一流的intelligent integrated solutions to fully meet customer needs. Successfully 研發手段、強大的製造能力、先進的工藝裝備、完

won the bid for the 7.2-meter hydraulic support project of fully mechanized 善的檢測手段、優質的售後服務，鄭煤機持續圍繞top-coal caving mining of Yulin Shenshupan Mining (榆林神樹畔礦業) 行業痛點、用戶難點，打造世界一流的產品和解決which has set a new height of hydraulic support in fully mechanized caving 方案，持續為客戶創造價值，共同促進煤炭開採更field. With first-class R&D methods strong manufacturing capabilities 加安全、高效、綠色、舒適。

advanced process equipment complete testing methods and high-

quality after-sales service ZMJ continues to create world-class products

and solutions pinpointing industry pain points and user difficulties and

continues to create value for customers and jointly help coal mining to be

safer more efficient greener and more comfortable.

6 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Chairman’s Statement

董事長報告書

3. The auto parts segment consolidated its core 3、 汽車零部件板塊鞏固核心優勢地位，

advantageous position and accelerated transition 加速新能源轉型

to new energy

During the reporting period the Company’s auto parts segment closely 報告期內，公司汽車零部件板塊緊跟市場趨勢，優followed market trends and optimized its business structure. We have 化業務結構，核心零部件優勢地位持續鞏固，新能secured the advantageous position of our core parts and made significant 源汽車零部件取得重大進展，整體運營效率及盈利progress in new energy auto parts. The overall operating efficiency and 能力持續提升，為公司的可持續發展提供了強有力profitability of this segment continued to improve which provided strong 的支撐。

support for the Company’s sustainable development.ASIMCO achieved outstanding operating performance in the first half of 亞新科2024年上半年經營情況表現卓越，營業收入

2024 with operational revenue and net profit both hitting record highs. 和淨利潤均創下歷史新高。乘用車和新能源領域減

Revenue from the shock-absorbing seals for passenger vehicles and new 震密封業務收入同比增長34%，空氣懸架系統主要energy fields increased by 34% year-on-year. The main components of the 零部件、電池冷郤板及底盤桿件業務成功獲得客戶

air suspension system battery cooling plates and chassis rods business 定點，實現了從零到一的突破。做好產能提升項目successfully designated by customers and achieved a breakthrough 建設，加快工廠數字化升級，為業務擴張和市場佔from zero to one. We have completed the construction project to expand 有率提升奠定堅實基礎。

production capacity and accelerated the digital upgrade of factories which

has laid a solid foundation for expanding our business and market share.SEG’s operating performance was good in the first half of 2024 its 12V 索恩格2024年上半年經營表現良好，12V起動機和starter and 48V BRM business showed good growth trend. The North 48V BRM業務呈現出良好的增長態勢，北美業務增American business grew rapidly while after-sales business developed 長迅猛，售後業務發展順利。加速拓展新能源驅動smoothly. It has accelerated the expansion of the new energy drive motor 電機業務，在關鍵工藝技術領域的積累和突破，助business its experience accumulated and breakthroughs in key process 力新項目獲取，已獲取多個頭部客戶定轉子項目定technology has helped in the acquisition of new projects and its stators 點。在高壓繼電器領域成功獲得新項目。在市場拓and rotors have been designated for use by many leading customers. SEG 展的同時，穩步推進新產能建設，致力於前瞻工藝successfully obtained new projects in the field of high voltage relays. While 的開發，為長遠發展奠定堅實的基礎。

expanding the market the company steadily built new production capacity

and committed to the development of forward-looking processes and has

laid a solid foundation for long-term development.

2024 中期報告 鄭州煤礦機械集團股份有限公司 7Chairman’s Statement

董事長報告書

4. New progress in investment business with 4、 投資業務取得新進展，資本賦能產業

capital empowering industrial transformation and 轉型升級

upgrading

During the reporting period the IPO application of the shares of Suda 報告期內，公司參股企業速達股份IPO申請取得中Corporation a joint stock company of the Company obtained registration 國證監會同意註冊的批覆；參股企業洛陽軸承集團

approval from the CSRC; Luoyang Bearings Group Co. Ltd. (洛陽軸承集 股份有限公司完成股份制改造，目前已開展IPO輔團股份有限公司) a joint stock company of the Company completed 導，具備了走向資本市場的基礎。在做好現有業its shareholding reform and is now receiving IPO guidance which has 務板塊的同時，優化產業佈局，探索新興領域的機laid a foundation to enter the capital market. While we have achieved 會，資本賦能企業高質量發展。

good results in existing business segments we have optimised our

industrial layout and explored opportunities in emerging fields with capital

empowering the high-quality development of enterprises.In the second half of 2024 domestic and foreign economies and industry 2024年下半年，國內外經濟及行業發展面臨多重挑development will face multiple challenges but strategic opportunities 戰，但戰略機遇和風險挑戰並存。公司將深入貫徹coexist with risks and challenges. The Company will thoroughly embody 黨的二十大、二十屆三中全會精神，秉承「科技改the spirit of the 20th National Congress of the Communist Party of 變世界、智能引領未來」的發展理念，聚焦高質量China and the Third Plenary Session of the 20th Central Committee of 發展戰略目標，堅持以科技創新為引領，持續強化the Communist Party of China adhere to the development concept of 創新驅動，加快數字化轉型和全球化佈局，發展高“technology changes the world and intelligence leads the future” focus 端製造、智能製造，培育發展新質生產力，以永不on high-quality development strategic goals. The Company will insist on 懈怠的奮鬥姿態，為實現公司五年戰略規劃目標、being led by technological innovation continue to strengthen innovation- 為成為具有國際影響力的智能製造企業集團而努力

driven development accelerate digital transformation and global layouts 奮鬥！

develop high-end manufacturing and intelligent manufacturing foster

and develop new quality productivity. We will do our best to achieve the

Company’s five-year strategic planning goals and strive to become an

intelligent manufacturing enterprise group with global influence.Last but not least on behalf of the Board of Directors I would like to 最後，本人謹代表董事會對全體股東、廣大客戶、express my heartfelt gratitude to all shareholders customers all sectors of 社會各界及友好人士給予的信任和支持表示衷心的

society and friends for their trust and support! 感謝！

Zhengzhou Coal Mining Machinery Group Company Limited 鄭州煤礦機械集團股份有限公司

Jiao Chengyao 焦承堯

Chairman 董事長

28 August 2024 2024年8月28日

8 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Management Discussion and Analysis

管理層討論與分析

Review of the Period 期間回顧

For six months ended 30 June 2024 the Group achieved sales revenue 截至2024年6月30日止六個月，本集團實現銷售收入人of RMB18953.47 million representing an increase of 4.01% from the 民幣18953.47百萬元，較上年度同期上升4.01%。本公corresponding period of last year. Profit Attributable to Owners of the Company 司股東應佔溢利為人民幣2174.78百萬元，較上年度同was RMB2174.78 million representing an increase of 27.46% from the 期上升27.46%。每股盈利為人民幣1.23元。於2024年6月corresponding period of last year. Earnings per share was RMB1.23. As at 30 30日，本集團借貸餘額為人民幣7592.07百萬元。

June 2024 the Group had borrowing balances of RMB7592.07 million.Overview 概覽

The Group is a leading comprehensive coal mining and excavating equipment 作為中國領先的煤炭綜採綜掘設備及汽車零部件製造

and auto parts manufacturer in the PRC. Our established operating history 商，本集團悠久的經營歷史、優質產品、強勁的研發能high quality products strong research and development capabilities advanced 力、先進的製造流程及龐大的銷售及服務網絡乃是我們

manufacturing processes and extensive sales and service network are the keys 達到成功的關鍵，並使我們能夠維持在中國煤炭採掘設to our success and allow us to maintain our leading position in the PRC coal 備市場的領導地位。在完成對亞新科和索恩格汽車德國mining and excavating equipment market. With the completion of ASIMCO and 有限公司的收購後，本集團已進入汽車零部件市場，形SEG Automotive Germany GmbH acquisition the Group has duly entered the 成煤礦機械及汽車零部件兩大主業。

auto parts market and is engaged in two principal businesses namely coal

mining machinery and auto parts.Results of Operations 經營業績

The following table sets forth a summary for the six months ended 30 June 下表載列本集團於所示截至2024年及2023年6月30日止

2024 and 2023 indicated of our consolidated results of operations. 六個月的綜合經營業績摘要。

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB millions RMB millions人民幣百萬元人民幣百萬元

Revenue 收入 18953.47 18222.91

Cost of sales 銷售成本 (14429.35) (14221.03)

Gross profit 毛利 4524.12 4001.88

Other income 其他收入 386.90 195.35

Other gains and losses 其他收益及虧損 45.43 139.12

Selling and distribution expenses 銷售及分銷開支 (472.19) (608.96)

Administrative expenses 行政開支 (565.26) (523.33)

Research and development expenses 研發費用 (833.93) (828.03)

Impairment losses under expected credit loss model 預期信貸虧損模型下的減值虧損，net of reversal 扣除撥回 (147.21) (20.43)

Share of profit of associates 應佔聯營公司溢利 31.00 23.32

Share of profit of joint ventures 應佔合營企業溢利 4.57 0.45

Finance costs 融資成本 (136.82) (168.54)

Profit before tax 除稅前溢利 2836.61 2210.83

Income tax expense 所得稅開支 (485.76) (374.65)

Profit for the period 期內溢利 2350.85 1836.17

2024 中期報告 鄭州煤礦機械集團股份有限公司 9Management Discussion and Analysis

管理層討論與分析

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB millions RMB millions人民幣百萬元人民幣百萬元

Other comprehensive (expense) income: 其他全面（開支）收益：

Items that will not be reclassified subsequently to 不會於其後重新分類至損益的項目：

profit or loss:

Remeasurement of post-employment benefit obligations 重新計量退休福利責任 – (2.94)

Changes in the fair value of equity instruments at 以公平值計量且其變動計入其他全面

fair value through other comprehensive income 收益的股本工具公平值變動 – 53.57

Items that may be reclassified subsequently 可能於其後重新分類至損益的項目：

to profit or loss:

Exchange differences arising on 換算海外業務產生的匯兌差額

translation of foreign operations (84.83) 16.62

Fair value (loss) gain on hedging instruments 指定為現金流量對沖的對沖工具

designated as cash flow hedging 公平值（虧損）收益 (6.08) 7.69

Other comprehensive (expense) income for the period 期內其他全面（開支）收益，net of income tax 扣除所得稅 (90.91) 74.94

Total comprehensive income for the period 期內全面收益總額 2259.94 1911.12

Profit for the period attributable to: 以下人士應佔期內溢利：

Owners of the Company 本公司股東 2174.80 1706.23

Non-controlling interests 非控股權益 176.05 129.94

2350.851836.17

Total comprehensive income for 以下人士應佔期內全面收益總額：

the period attributable to:

Owners of the Company 本公司股東 2086.60 1781.18

Non-controlling interests 非控股權益 173.34 129.94

2259.941911.12

EARNINGS PER SHARE 每股盈利

– Basic (RMB) －基本（人民幣分） 1.23 0.97

– Diluted (RMB) －攤薄（人民幣分） 1.22 0.97

Revenue 收入

Our revenue increased by 4.01% from RMB18222.91 million for the six months 本集團收入由截至2023年6月30日止六個月的人民幣

ended 30 June 2023 to RMB18953.47 million for the six months ended 30 18222.91百萬元增加4.01%至截至2024年6月30日止六個

June 2024 mainly because of the 4.41% increase of coal mining machinery 月的人民幣18953.47百萬元，主要是由於2024年上半年segment as compared to that of the last period because of the increase in 國內煤礦機械市埸需求有所增加，使煤礦機械分部較上demand of domestic coal mining machinery market in the first half of 2024. 一個期間增長4.41%。

10 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Management Discussion and Analysis

管理層討論與分析

Cost of Sales 銷售成本

Our cost of sales increased by 1.46% from RMB14221.03 million for the six 本集團銷售成本由截至2023年6月30日止六個月的人民

months ended 30 June 2023 to RMB14429.35 million for the six months 幣14221.03百萬元增加1.46%至截至2024年6月30日止六

ended 30 June 2024 because of sales increase during this period. 個月的人民幣14429.35百萬元，原因為期內銷售額上升。

Gross Profit 毛利

Driven by the above factors our gross profit increased by 13.05% from 受上述因素推動，本集團毛利由截至2023年6月30日止RMB4001.88 million for the six months ended 30 June 2023 to RMB4524.12 六個月的人民幣4001.88百萬元增加13.05%至截至2024

million for the six months ended 30 June 2024. 年6月30日止六個月的人民幣4524.12百萬元。

The change in gross profit primarily comprised two parts. The gross profit 毛利變動主要分為兩部分：煤礦機械分部的毛利率由截

margin of the coal mining machinery segment increased from 27.85% for the 至2023年6月30日止六個月的27.85%增加至截至2024年6six months ended 30 June 2023 to 32.63% for the six months ended 30 June 月30日止六個月的32.63%。而本集團的汽車零部件分部

2024. And the gross profit margin of the auto parts segment of the Group 毛利率由截至2023年6月30日止六個月的15.81%下降至

decreased from 15.81% for the six months ended 30 June 2023 to 14.49% for 截至2024年6月30日止六個月的14.49%。

the six months ended 30 June 2024.Therefore the overall gross profit margin of the Group increased from 21.96% 因此，本集團的整體毛利率由截至2023年6月30日止for the six months ended 30 June 2023 to 23.87% for the six months ended 30 六個月的21.96%增加至截至2024年6月30日止六個月的

June 2024. 23.87%。

Staff and Remuneration Policy 員工及薪酬政策

At 30 June 2024 the Group had approximately 16850 employees. Our staff 於2024年6月30日，本集團約有16850名員工。本集團員costs decreased by 3.37% from RMB1932.61 million for the six months ended 工成本由截至2023年6月30日止六個月的人民幣1932.61

30 June 2023 to RMB1867.49 million for six months ended 30 June 2024. 百萬元減少3.37%至截至2024年6月30日止六個月的人民

The staff remuneration of the Group comprises of basic salary and bonus 幣1867.49百萬元。本集團員工薪酬由基本工資和獎勵payment which is determined with reference to the operating results of the 工資兩部分組成，獎勵工資依據本集團經營業績及僱員Group and results of performance assessment on the employees. The Group 績效考核情況確定。本集團堅持以效益和業績為導向，adheres to the orientation towards efficiency and results as well as the focus 堅持向一線員工傾斜，努力確保收入分配科學合理。

on top-tier staff. We also strive to ensure scientific and reasonable allocation of

income.In order to attract retain and enrich employees’ knowledge and develop their 為吸引、挽留員工並豐富其知識及提高其技能水平，本skills the Group paid more attention to employee training providing employees 集團極其注重員工培訓，為員工提供不同類別的培訓和with different types of training and development programmes. 發展計劃。

Profit before Tax 除稅前溢利

Being affected by the factors referred to above in aggregate our profit before 受前述因素的綜合影響，本集團的除稅前溢利由截至tax increased by 28.31% from RMB2210.83 million for the six months ended 2023年6月30日止六個月的人民幣2210.83百萬元上升

30 June 2023 to RMB2836.61 million for the six months ended 30 June 2024. 28.31%至截至2024年6月30日止六個月的人民幣2836.61百萬元。

Income Tax Expense 所得稅開支

Our income tax expense increased by 29.66% from RMB374.65 million for 本集團所得稅開支由截至2023年6月30日止六個月的人

the six months ended 30 June 2023 to RMB485.76 million for the six months 民幣374.65百萬元增加29.66%至截至2024年6月30日止六

ended 30 June 2024 primarily because of the significant increase in taxable 個月的人民幣485.76百萬元，主要是由於應課稅收入顯income. Besides our effective tax rate increased to 17.12% for the six months 著增加。此外，本集團實際稅率由截至2023年6月30日ended 30 June 2024 from 16.95% for the six months ended 30 June 2023. 止六個月的16.95%增加至截至2024年6月30日止六個月

的17.12%。

2024 中期報告 鄭州煤礦機械集團股份有限公司 11Management Discussion and Analysis

管理層討論與分析

Profit for the Period 期內溢利

In viewed of the combined effect of the above factors our profit for the period 受前述因素的綜合影響，本集團的期內溢利由截至2023increased by 28.03% from RMB1836.17 million for the six months ended 30 年6月30日止六個月的人民幣1836.17百萬元上升28.03%

June 2023 to RMB2350.85 million for the six months ended 30 June 2024. 至截至2024年6月30日止六個月的人民幣2350.85百萬元。

Cash Flows and Capital Expenditures 現金流及資本支出

As of 30 June 2024 the Group had RMB3976.50 million in cash and cash 截至2024年6月30日，本集團擁有現金及現金等價物人equivalents. The Group’s cash and cash equivalents primarily consist of cash 民幣3976.50百萬元。本集團現金及現金等價物主要包and bank deposits. 括現金及銀行存款。

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB millions RMB millions人民幣百萬元人民幣百萬元

Net cash generated from operating activities 經營活動所得現金淨額 1328.27 1853.65

Net cash used in investing activities 投資活動所用現金淨額 (772.78) (1693.59)

Net cash used in financing activities 融資活動所用現金淨額 (1289.62) (231.83)

Net decrease in cash and cash equivalents 現金及現金等價物減少淨額 (734.13) (71.77)

Effect of foreign exchange rate changes 匯率變動的影響 (18.60) 169.67

Cash and cash equivalents at 1 January 於1月1日的現金及現金等價物 4729.23 3613.44

Cash and cash equivalents at 30 June 於6月30日的現金及現金等價物 3976.50 3711.34

Operating Activities 經營活動

Net cash inflow in operating activities for the six months ended 30 June 2024 截至2024年6月30日止六個月，經營活動現金流入淨額was RMB1328.27 million. Cash outflow primarily comprised profit before 為人民幣1328.27百萬元。現金流出主要包括除稅前溢taxation of RMB2836.61 million primarily adjusted for: (i) increase in trade 利人民幣2836.61百萬元，主要調整了：(i)貿易及其他應and other receivables of RMB1407.41 million; (ii) decrease in inventories of 收款項增加人民幣1407.41百萬元；(ii)存貨減少人民幣

RMB493.77 million; (iii) decrease in contract liabilities of RMB564.63 million. 493.77百萬元；(iii)合同負債減少人民幣564.63百萬元。

Investing Activities 投資活動

Net cash outflow from investing activities for the six months ended 30 June 截至2024年6月30日止六個月，投資活動現金流出淨額

2024 was RMB772.78 million primarily comprised of: (i) proceeds from other 為人民幣772.78百萬元，主要包括：(i)其他金融資產、financial assets certificate of deposits and structured deposits of RMB4152.31 存單及結構性存款所得款項人民幣4152.31百萬元；(ii)

million; (ii) withdrawal of pledged bank deposits with original maturity over 提取原到期日為三個月以上的已抵押銀行存款及限制性

three months and restricted cash of RMB379.25 million; (iii) withdrawal of 現金人民幣379.25百萬元；(iii)提取已抵押銀行存款人民

pledged bank deposits of RMB846.49 million; (iv) placement for other financial 幣846.49百萬元；(iv)存放其他金融資產、存單及結構性

assets certificate of deposits and structured deposits of RMB4007.84 million; 存款人民幣4007.84百萬元；(v)存放原到期日為三個月

(v) placement of bank deposits with original maturity over three months of 以上的銀行存款人民幣1037.05百萬元；(vi)存放已抵押

RMB1037.05 million; (vi) placement of pledged bank deposits of RMB403.30 銀行存款人民幣403.30百萬元；(vii)購置物業、廠房及設

million; (vii) purchases of property plant and equipment of RMB805.38 million 備人民幣805.38百萬元及(viii)存放已抵押銀行存款人民幣

and (viii) placement of pledged bank deposits of RMB403.30 million. 403.30百萬元。

12 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Management Discussion and Analysis

管理層討論與分析

Financing Activities 融資活動

Net cash outflow in financing activities for the six months ended 30 June 截至2024年6月30日止六個月，融資活動現金流出淨額

2024 was RMB1289.62 million primarily consisting of (i) net cash inflow 為人民幣1289.62百萬元，主要包括：(i)借貸的現金流入

from borrowings of RMB1320.68 million; (ii) cash outflow from the repayment 淨額人民幣1320.68百萬元；及(ii)償還借貸的現金流出

of borrowings in the amount of RMB996.44 million; (iii) cash outflow from 人民幣996.44百萬元；(iii)向本公司股東派付股息的現金

dividends paid to Company’s shareholders of RMB1295.54 million; (iv) cash 流出人民幣1295.54百萬元；(iv)已付利息的現金流出人

outflow from interests paid of RMB133.82 million. 民幣133.82百萬元。

Capital Expenditures 資本支出

We incurred capital expenditures of RMB875.19 million for the six months 截至2024年6月30日止六個月，本集團用於購置物業、ended 30 June 2024 for purchase of property plant and equipment and 廠房及設備以及無形資產的資本支出為人民幣875.19百

intangible assets. 萬元。

Commitments and Contingent Liabilities 承擔及或然負債

Capital Commitments 資本承擔

As of 30 June 2024 our commitments consisted of capital commitments for 截至2024年6月30日，本集團的承擔為收購物業、廠房the acquisition of property plant and equipment that have been authorized and 及設備的已授權且已訂約的資本承擔人民幣625.62百萬

contracted for in the amount of RMB625.62 million. 元。

Contingent Liabilities 或然負債

During the interim period the Group has endorsed and derecognised certain 於本期間，本集團已背書及終止確認若干應收票據，以notes receivable for the settlement of trade and other payables with full 結算具全面追索權的貿易及其他應付款項。本公司董事recourse. In the opinion of the Directors of the Company the risk of the default 認為，由於所有已背書應收票據由聲譽良好的中國銀行in payment of the endorsed notes receivable is low because all endorsed notes 發出及提供擔保，故欠付已背書應收票據的風險不大。

receivable are issued and guaranteed by reputable PRC banks. The maximum 於各報告期末，本集團可能因欠付該等已背書及終止確exposure to the Group that may result from the default of these endorsed and 認的應收票據而須承擔的最大風險如下：

derecognised notes receivable at the end of each reporting period is as follows:

At 30 June At 31 December

20242023

二零二四年二零二三年六月三十日十二月三十一日

RMB millions RMB millions人民幣百萬元人民幣百萬元

Outstanding endorsed notes receivable with recourse 具追索權的尚未償還已背書應收票據 1508.03 1765.77

As at 30 June 2024 the Group has derecognised certain trade receivables 於2024年6月30日，本集團已終止確認已劃轉至銀行的without recourse which were transferred to banks with amounting to 若干無追索權貿易應收款項人民幣51741000元（2023年RMB51741000 (31 December 2023: RMB258653000). 12月31日：人民幣258653000元）。

2024 中期報告 鄭州煤礦機械集團股份有限公司 13Management Discussion and Analysis

管理層討論與分析

Working Capital and Indebtedness 營運資金及負債

The following table sets forth details of our current assets and liabilities as of 30 下表載列截至2024年6月30日本集團流動資產及負債詳

June 2024 (in RMB millions): 情（單位：人民幣百萬元）：

20242023

二零二四年二零二三年

RMB millions RMB millions人民幣百萬元人民幣百萬元

CURRENT ASSETS 流動資產

Finance lease receivables current portion 融資租賃應收款項，流動部分 10.13 21.83Long-term receivables current portion 長期應收款項，流動部分 189.47 216.23Inventories 存貨 8751.63 9296.61

Trade and other receivables 貿易及其他應收款項 11805.71 10353.47

Transferred trade receivables 已劃轉的貿易應收款項 205.78 198.86

Financial assets at fair value through profit or loss 以公平值計量且其變動計入損益的

金融資產5916.605944.16

Financial assets at fair value through other 以公平值計量且其變動計入其他

comprehensive income 全面收益的金融資產 3582.33 3848.10

Derivative financial instruments 衍生金融工具 41.36 33.87

Tax recoverable 可收回稅項 36.21 31.97

Assets classified as held for sale 分類為持作出售的資產 91.07 91.07

Bank deposits 銀行存款 2202.33 1945.90

Cash and cash equivalents 現金及現金等價物 3976.50 4729.23

36809.1236711.29

CURRENT LIABILITIES 流動負債

Trade and other payables 貿易及其他應付款項 12951.04 12916.36

Contract liabilities 合同負債 3641.38 4174.25

Income tax liabilities 所得稅負債 317.83 244.61

Borrowings 借貸 2716.69 1143.51

Lease liabilities 租賃負債 150.83 145.31

Provisions 撥備 490.89 532.11

Liabilities associated with transferred trade receivables 與已劃轉的貿易應收款項有關的負債 219.73 212.81

Derivative financial instruments 衍生金融工具 7.37 11.45

20495.7619380.41

NET CURRENT ASSETS 流動資產淨值 16313.36 17330.88

As of 30 June 2024 the Group had net current assets of approximately 截至2024年6月30日，本集團流動資產淨值約為人民幣RMB16313.36 million (31 December 2023: RMB17330.88 million) and 16313.36百萬元（2023年12月31日：人民幣17330.88百current ratio of 1.80 (31 December 2023: 1.89). The decrease in current ratio 萬元），而流動比率為1.8（0 2023年12月31日：1.89）。流was primarily due to the increase in current borrowings for the period. 動比率下降主要由於期內即期借貸增加所致。

As of 30 June 2024 the balance of the Group’s outstanding borrowings was 截至2024年6月30日，本集團未償還借貸餘額為人民幣RMB7592.07 million of which RMB2716.69 million is current portion (31 7592.07百萬元，其中流動部分為人民幣2716.69百萬December 2023: outstanding borrowings was RMB7303.24 million of which 元（2023年12月31日：未償還借貸為人民幣7303.24百萬RMB1143.51 million was current portion). 元，其中流動部分為人民幣1143.51百萬元）。

14 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Management Discussion and Analysis

管理層討論與分析

Capital Adequacy Ratio 資本充足比率

Gearing ratio is calculated by dividing the total liabilities netting off cash and 負債與權益比率乃按期╱年末負債總額減現金及現金等

cash equivalent at the end of the period/year by total equity at the end of the 價物除以期╱年末權益總額，再乘100%計算。

period/year and multiplying by 100%.As of 30 June 2024 our gearing ratio was 103% (31 December 2023: 104%). 截至2024年6月30日，本集團負債與權益比率為103%

（2023年12月31日：104%）。

Credit Risk 信貸風險

Credit risk arises from trade and other receivables finance lease receivables 信貸風險來自貿易及其他應收款項、融資租賃應收款

long-term receivables structured deposits derivative assets loans receivable 項、長期應收款項、結構性存款、衍生資產、應收聯營

from associates and a joint venture pledged bank deposit cash and cash 公司及一間合營企業貸款、已抵押銀行存款以及現金及

equivalents. 現金等價物。

To manage the risk with respect to pledged bank deposit cash and cash 為管理與已抵押銀行存款、現金及現金等價物、結構性

equivalents structured deposits and derivative assets the Group placed them in 存款及衍生資產相關的風險，本集團將該等資產存置於or entered into the contract with the banks with high reputation. 聲譽良好的銀行或與該等銀行訂立合同。

The Group has policies in place to ensure that sales are made to reputable and 本集團已制定政策確保向聲譽及信譽良好、具備適當財

creditworthy customers with an appropriate financial strength credit history 政實力及信貸記錄並提供合適比例訂金的客戶進行銷

and an appropriate percentage of down payments. It also has other monitoring 售。本集團亦制定其他監控程序，確保採取跟進措施收procedures to ensure that follow-up action is taken to recover overdue debts. 回逾期債務。

In addition the Group reviews regularly the authorisation of credit limits 此外，本集團定期審閱授予個別客戶的信貸額度及各個to individual customers and recoverable amount of each individual trade 別貿易應收款項的可收回金額，以確保就無法收回款項receivables to ensure that adequate impairment losses are made for 作出足夠的減值虧損。就製造煤礦機械業務而言，本集irrecoverable amounts. In respect of the business of manufacture of coal 團一般於付運產品前向客戶收取應收票據或現金形式的

mining machinery the Group generally receives advances in the form of notes 訂金（相當於合同價格約30%），並就餘下合同價格向客receivable or cash from customers (which approximate 30% of the contract 戶授予180天信貸期。就汽車零部件而言，客戶一般獲price) before delivery of its product and allows a credit period of 180 days to its 授0至90天的信貸期。

customers for the remaining contract price. In respect of auto parts normally a

credit period of 0 to 90 days is granted to its customers.During the interim period the Group has endorsed and derecognised certain 於中期期間，本集團已背書及終止確認若干應收票據，notes receivable for the settlement of trade and other payables with full 以結算具全面追索權的貿易及其他應付款項。本公司董recourse. In the opinion of the Directors of the Company the risk of the default 事認為，由於所有已背書應收票據由聲譽良好的中國銀in payment of the endorsed notes receivable is low because all endorsed notes 行發出及提供擔保，故欠付已背書應收票據的風險不receivable are issued and guaranteed by reputable PRC banks. 大。

The Group considers the probability of default upon initial recognition of asset 本集團考慮於首次確認資產時的違約可能性及於各報告

and whether there has been a significant increase in credit risk on an ongoing 期間的信貸風險會否持續顯著增加。為評估信貸風險有basis throughout each reporting period. To assess whether there is a significant 否顯著增加，本集團將資產於報告日期的違約風險與於increase in credit risk the Group compares the risk of default occurring on the 首次確認日期的違約風險進行比較。預期信貸虧損率基asset as at the reporting date with the risk of default as at the date of initial 於過往1至3年的過往信貸虧損情況釐定，並作出調整以recognition. The expected credit loss rates are determined based on historical 反映影響客戶結清應收款項能力的宏觀經濟因素等當前

credit losses experienced from the past 1 to 3 years and are adjusted to reflect 及前瞻性資料。本集團亦考慮可獲得的合理有據前瞻性current and forward-looking information such as macroeconomic factors 資料。

affecting the ability of the customers to settle the receivables. The Group also

considers available reasonable and supportive forwarding-looking information.As at 30 June 2024 the balance of bank borrowings tota l ing to 於 2024年 6月 30日，銀行借貸結餘合共人民幣RMB130855000 were secured by the pledge of the land use rights and 130855000元由為數人民幣194550000元的土地使用權

property plant and equipment amounting to RMB194550000. 以及物業、廠房及設備質押作抵押。

2024 中期報告 鄭州煤礦機械集團股份有限公司 15Management Discussion and Analysis

管理層討論與分析

Interest Rate Risk 利率風險

The Group is exposed to cash flow interest rate risk in relation to variable-rate 本集團就浮息借貸承受現金流量利率風險。目前，本集borrowings. Currently the Group does not have a specific policy to manage its 團並無特定政策管理其利率風險，惟管理層將密切留意interest rate risk but management will closely monitor interest rate exposures 利率風險，並在有需要時考慮對沖重大利率風險。

and consider hedging significant interest rate risk should the need arise.Currency Risk 貨幣風險

The Group operates internationally and is exposed to foreign exchange risk 本集團從事國際性業務，並承受多種非功能貨幣產生的arising from various non-functional currencies. Foreign exchange risk arises 外匯風險。外匯風險自日後商業交易、已確認資產及負from future commercial transactions recognised assets and liabilities. 債產生。

The actual foreign exchange risk faced by the Group therefore is primarily with 因此，本集團面對的實際外匯風險主要與非功能貨幣的respect to non-functional currency bank balances receivables borrowings and 銀行結餘、應收款項及借款及應付款項（統稱「非功能貨payables (collectively “Non-Functional Currency Items”). 幣項目」）有關。

Management monitors foreign exchange exposure and will consider hedging 管理層監控外匯風險，並將於需要時考慮使用外匯遠期certain foreign currency exposure by using foreign exchange forward contracts 合同對沖若干外幣風險。

when the need arises.The Group is mainly exposed to the foreign currency risk between United States 本集團主要承受美元兌人民幣、歐元兌人民幣及港元兌

dollars (“USD”)/RMB Euro (“EUR”)/RMB and Hong Kong dollars (“HKD”)/RMB. 人民幣的外匯風險。

16 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Directors Supervisors and Chief Executives

董事、監事及最高行政人員

Change in information of Directors Supervisors and 董事、監事及最高行政人員資料變化

Chief Executives

From the beginning of the year to the date of disclosure of this report there was 從本年初至本報告披露日，本公司概無董事、監事、最no change in information of Directors Supervisors and chief executives of the 高行政人員資料變化。

Company.Model Code for Securities Transactions by Directors 董事、監事進行證券交易的標準守則

and Supervisors

The Company has adopted the Model Code for Securities Transactions by 本公司已採納聯交所上市規則附錄C3（原附錄十）所載Directors of Listed Issuers (the “Model Code”) set out in Appendix C3 (former 《上市發行人董事進行證券交易的標準守則》（「標準守Appendix 10) to the Listing Rules of the Stock Exchange as its code of conduct 則」），作為公司有關董事、監事證券交易的行為守則。

regarding securities transactions by the Directors and the Supervisors. The 本公司已向全體董事和監事作出具體查詢，其已確認，Company has made specific enquiries with all the Directors and Supervisors 於回顧期間，彼等一直遵守標準守則。

who have confirmed their compliance with the Model Code during the Review

Period.

2024 中期報告 鄭州煤礦機械集團股份有限公司 17Directors Supervisors and Chief Executives

董事、監事及最高行政人員

Directors’ Supervisors’ and Chief Executives’ 董事、監事及最高行政人員於本公司及

Interests and Short Positions in Securities of the 其相聯法團的證券中之權益及淡倉

Company and its Associated Corporations

To the knowledge of the Directors as at 30 June 2024 the Directors 據董事所知，於2024年6月30日，本公司各董事、監事Supervisors and chief executives of the Company had interests and short 及本公司最高行政人員於本公司或其任何相聯法團（定positions in the shares underlying shares and debentures of the Company or 義見香港《證券及期貨條例》（「《證券及期貨條例》」）的股any of its associated corporations (as defined in the “Securities and Futures 份、相關股份及債券中擁有任何根據《證券及期貨條例》Ordinance” (the “SFO”) of Hong Kong) which were required to be notified to 第XV部第7及第8分部須知會本公司及聯交所的權益及淡the Company and the Stock Exchange pursuant to the provisions of Divisions 7 倉（包括彼根據《證券及期貨條例》的有關條文而被當作and 8 of Part XV of the SFO (including interests and short positions which they 或視作擁有的權益及淡倉），或根據《證券及期貨條例》were taken or deemed to have under relevant provisions of the SFO); or were 第352條須載入該條例所述的登記冊的權益及淡倉（包括required pursuant to Section 352 of the SFO to be recorded in the register 彼根據《證券及期貨條例》的有關條文而被當作或視作擁referred to therein (including interests and short positions which they were taken 有的權益及淡倉），或根據上市規則內標準守則須知會or deemed to have under relevant provisions of the SFO); or were required to be 本公司及聯交所的權益及淡倉如下：

notified to the Company and the Stock Exchange pursuant to the Model Code

under the Listing Rules which are stated as follows:

Approximate Approximate

percentage of percentage of

Director/ the relevant the total Long position/

Supervisor/ Capacity/ Class of Number of class of number of Short position/

Name Chief executive Nature of interest shares shares capital % shares % Lending pool

佔有關股本佔股份好倉╱淡倉╱

董事╱監事╱類別的概約總數的概約可供借出的

姓名最高行政人員身份╱權益性質股份類別股份數目百分比%百分比%股份

Jiao Chengyao Director Beneficial owner A Share 4326964 0.281 0.242 Long position

焦承堯 董事 實益擁有人 A股 好倉

Jia Hao Director/Chief executive Beneficial owner A Share 2442300 0.158 0.137 Long position

賈浩 董事、最高行政人員 實益擁有人 A股 好倉

Fu Zugang Director Beneficial owner A Share 3945620 0.256 0.221 Long position

付祖岡 董事 實益擁有人 A股 好倉

Meng Hechao Director Beneficial owner A Share 180000 0.012 0.010 Long position

孟賀超 董事 實益擁有人 A股 好倉

Li Kaishun Director Beneficial owner A Share 150000 0.010 0.008 Long position

李開順 董事 實益擁有人 A股 好倉

Liu Qiang Supervisor Beneficial owner A Share 11500 0.001 0.001 Long position

劉強 監事 實益擁有人 A股 好倉

18 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Directors Supervisors and Chief Executives

董事、監事及最高行政人員

Interests in Underlying Shares 相關股份權益

Approximate Approximate

percentage of the percentage of the

Number of relevant class of total number of

Name of Directors Nature of interest Class of shares share options held capital % shares %佔有關股本類別佔股份總數的

董事姓名權益性質股份類別所持股票期權數目的概約百分比%概約百分比%

Meng Hechao Beneficial owner A Share 51000 0.003 0.003

孟賀超 實益擁有人 A股

Li Kaishun Beneficial owner A Share 51000 0.003 0.003

李開順 實益擁有人 A股

Save as disclosed above as at 30 June 2024 none of the Directors the 除上文所披露者外，於2024年6月30日，本公司各董Supervisors or chief executives of the Company had any interest or short 事、監事或本公司最高行政人員概無於本公司或任何相

position in the shares underlying shares or debentures of the Company or any 聯法團（定義見香港《證券及期貨條例》）的股份、相關股

of its associated corporations (as defined in the SFO of Hong Kong) which were 份或債券中，擁有任何根據《證券及期貨條例》第XV部第required to be notified to the Company and the Stock Exchange pursuant to the 7及第8分部須知會本公司及聯交所的權益或淡倉（包括provisions of Divisions 7 and 8 of Part XV of the SFO (including interests or short 彼等視為擁有的權益或淡倉），或根據《證券及期貨條positions which they are deemed to have); or were required pursuant to Section 例》第352條須載入該條例所述的登記冊的權益或淡倉，

352 of the SFO to be recorded in the register referred to therein; or were 或根據聯交所上市規則內上市公司董事進行證券交易的

required to be notified to the Company and the Stock Exchange pursuant to the 標準守則須知會本公司和聯交所的權益或淡倉。

Model Code for Securities Transactions by Directors of Listed Companies under

the Listing Rules of the Stock Exchange.Independent Non-executive Directors 獨立非執行董事

The Company has appointed a sufficient number of independent non-executive 本公司已根據聯交所上市規則的規定委任足夠數目、並

directors with appropriate professional qualifications or accounting or related 具備適當的專業資格、或具備適當的會計或相關財務管

financial management expertise as required under the Listing Rules. As at 理專長的獨立非執行董事。於2024年6月30日，本公司

30 June 2024 the Company has appointed four independent non-executive 共委任四名獨立非執行董事，分別為程驚雷先生、季豐

directors namely Mr. Cheng Jinglei Mr. Ji Feng Mr. Fang Yuan and Ms. Yao 先生、方遠先生和姚艷秋女士。

Yanqiu.Structure and Number of Shareholders 股東結構及股東人數

Details of the shareholders recorded in the register of members of the Company 於2024年6月30日，本公司股東名冊所記錄的股東詳情as at 30 June 2024 are as follows: 如下：

Holders of A Shares A股持有人 29914

Holders of H Shares H股持有人 58

Total number of shareholders 股東總數 29972

2024 中期報告 鄭州煤礦機械集團股份有限公司 19Directors Supervisors and Chief Executives

董事、監事及最高行政人員

Substantial Shareholders’ Interests and Short 主要股東於本公司所持股份、相關股份

Positions in Shares and Underlying Shares of the 之權益及淡倉

CompanyTo the knowledge of the Directors as at 30 June 2024 the following 據董事所知，於2024年6月30日，下列股東（董事、監事shareholders (other than the Directors Supervisors or chief executives) had 或最高行政人員除外）於本公司的任何股份及相關股份

interests or short positions in any shares and the underlying shares of the 中，擁有根據《證券及期貨條例》第XV部第2及3分部須知Company which were required to be notified to the Company pursuant to the 會本公司的權益或淡倉，或根據《證券及期貨條例》第provisions of Divisions 2 and 3 of Part XV of the SFO or which were required 336條須記入本公司備存的登記冊的權益或淡倉：

pursuant to Section 336 of the SFO to be recorded in the register of members

kept by the Company:

Approximate Approximate

percentage of percentage of

the relevant the total Long position/

Capacity/Nature Class of Number of class of number of Short position/

Name of interest shares shares shares % shares % Lending pool

佔有關股本好倉╱淡倉╱類別的概約佔股份總數的可供借出的

姓名身份╱權益性質股份類別股份數目百分比%概約百分比%股份

Henan Asset Management Co. Ltd.(1) Interest of beneficial A Share 346404576 22.46 19.40 Long position

河南資產管理有限公司(1) owner and party acting A股 好倉

in concert

實益擁有人及一致 H Share 8645200 3.55 0.48 Long position

行動人士的權益 H股 好倉

Hong Yi Investment Management Beneficial owner A Share 277195419 17.97 15.52 Long position

(Henan) Partnership 實益擁有人 A股 好倉

(Limited Partnership)(1)

泓羿投資管理（河南）合夥企業（有限合夥）(1)

State-owned Assets Supervision and Interest in a controlled A Share 243892381 15.81 13.66 Long position

Administration Commission of Henan corporation A股 好倉

Provincial People’s Government(2) 於受控法團的權益河南省人民政府國有資產監督

管理委員會(2)

Henan State-owned Capital Operation Beneficial owner/Interest in A Share 243892381 15.81 13.66 Long position

Group Co. Ltd.(2) a controlled corporation A股 好倉

河南國有資本運營集團實益擁有人╱於受控

有限公司(2)法團的權益

Henan State-owned Capital Operation Beneficial owner A Share 65667784 4.26 3.68 Long position

Group Investment Co. Ltd.(2) 實益擁有人 A股 好倉河南國有資本運營集團

投資有限公司(2)

UBS Group AG(3) Interest in a controlled H Share 14517450 5.97 0.81 Long position

corporation H股 好倉於受控法團的權益

20 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Directors Supervisors and Chief Executives

董事、監事及最高行政人員

Substantial Shareholders’ Interests and Short 主要股東於本公司所持股份、相關股份

Positions in Shares and Underlying Shares of the 之權益及淡倉（續）

Company (Continued)

Notes: 附註：

(1) Henan Asset Management Co. Ltd. directly holds 69209157 A Shares and (1) 河南資產管理有限公司直接持有69209157股本公司A股

8645200 H Shares of the Company. Pursuant to Article 317(1)(a) of the SFO 及8645200股本公司H股。根據證券及期貨條例第317(1)Henan Asset Management Co. Ltd. is deemed a party acting in concert with Hong (a)條，河南資產管理有限公司被視作為泓羿投資管理（河Yi Investment Management (Henan) Partnership (Limited Partnership). Hence Henan 南）合夥企業（有限合夥）的一致行動人士，因此河南資產Asset Management Co. Ltd. is deemed to own the same batch of 277195419 A 管理有限公司被視作擁有由泓羿投資管理（河南）合夥企

Shares of the Company directly held by Hong Yi Investment Management (Henan) 業（有限合夥）直接持有同一批277195419股本公司A股。

Partnership (Limited Partnership). Henan Asset Management Co. Ltd. directly owns 河南資產管理有限公司直接及被視作擁有合共346404576

and is deemed to own an aggregate of 346404576 A Shares and 8645200 H 股本公司A股及8645200股本公司H股。

Shares of the Company.

(2) Henan State-owned Capital Operation Group Investment Co. Ltd. directly holds (2) 河南國有資本運營集團投資有限公司直接持有65667784

65667784 A Shares of the Company. Henan State-owned Capital Operation Group 股本公司A股。河南國有資本運營集團有限公司直接持有

Co. Ltd. directly holds 178224597 A Shares of the Company. Henan State-owned 178224597股本公司A股。河南國有資本運營集團投資有Capital Operation Group Investment Co. Ltd. is a wholly owned subsidiary of Henan 限公司為河南國有資本運營集團有限公司的全資附屬公

State-owned Capital Operation Group Co. Ltd. Henan State-owned Capital Operation 司。河南國有資本運營集團有限公司為河南省人民政府Group Co. Ltd. is a wholly owned subsidiary of the State-owned Assets Supervision 國有資產監督管理委員會的全資附屬公司。

and Administration Commission of Henan Provincial People’s Government.Pursuant to the SFO the State-owned Assets Supervision and Administration 根據證券及期貨條例，河南省人民政府國有資產監督管Commission of Henan Provincial People’s Government is deemed to own the same 理委員會被視作擁有由河南國有資本運營集團有限公司

batch of 243892381 A Shares of the Company directly held and deemed to be 直接持有及被視作擁有同一批243892381股本公司A股。

owned by Henan State-owned Capital Operation Group Investment Co. Ltd.

(3) UBS Group AG is interested in a total of 14517450 (long position) H Shares held in (3) UBS Group AG於本公司持有合共14517450股（好倉）H股權

the Company. 2805000 (long position) H Shares are held by non-listed derivative 益。2805000股（好倉）H股通過以現金結算的非上市衍生instrument through cash settlement. As disclosed in the notice of interest submitted 工具持有。根據UBS Group AG提交的權益通知（相關事件by UBS Group AG (with the relevant event dated 11 June 2024) UBS Group AG is 日期為2024年6月11日）所披露，以下於H股的權益由UBSinterested in the following H Shares: Group AG持有：

Name of controlled Name of Direct interest Number of

Corporation controlling person % control (Yes/No) shares直接權益

受控制法團名稱控權人士名稱控制百分比（是╱否）股份數目

UBS AG UBS Group AG 100.00 Yes Long position 3476050是好倉

UBS Asset Management (Hong Kong) Ltd UBS Group AG 100.00 Yes Long position 1450600是好倉

UBS Asset Management (Americas) LLC UBS Group AG 100.00 Yes Long position 9590800是好倉

2024 中期報告 鄭州煤礦機械集團股份有限公司 21Material Events

重要事項

Equity Interest 股本權益

As at 30 June 2024 the aggregate share capital of the H shares of the 截至 2024年 6月 30日，本公司 H股股本總數為人民Company was RMB243234200 divided into 243234200 shares of RMB1.00 幣 243234200元，分為 243234200股，每股面值人each. The aggregate share capital of the A shares of the Company was 民幣1.00元的股份；本公司A股股本總數為人民幣

RMB1542303730 divided into 1542303730 shares of RMB1.00 each. 1542303730元，分為1542303730股，每股面值人民幣1.00元的股份。

Interim Dividend 中期股息

The Board did not propose the payment of interim dividend for the six months 本公司董事會並無建議派付截至2024年6月30日止六個

ended 30 June 2024. 月之中期股息。

Use of Proceeds from Initial Public Offering on the 在聯交所首次公開招股所得款項的使用

Stock Exchange

All the proceeds raised from the H Share offering of the Company have been used 本公司H股募集資金已在2021年12月31日之前全部使用

up before 31 December 2021. 完畢。

Restricted Share Incentive Scheme 限制性股票激勵計劃

On 4 June 2021 the Annual General Meeting of the Group adopted a restricted 於2021年6月4日，本集團股東周年大會採納一項限制性share incentive scheme (the “Scheme” or “Restricted Share Incentive 股票激勵計劃（「該計劃」或「限制性股票激勵計劃」）。根Scheme”). Under the Scheme a total number of 42300000 A shares of the 據該計劃，向本集團186名經選定僱員（包括董事）（「激Group issued and granted to the selected 186 employees (including Directors) 勵對象」）發行及授予合共42300000股本集團A股。

of the Group (the “Participants”).The Validity Period of the Scheme is no more than 48 months from the date of 該計劃有效期為自限制性股票授予登記完成之日起至激

the completion of the grant registration of the restricted shares to the date when 勵對象獲授的限制性股票全部解除限售或回購註銷之日

all the restricted shares granted to the Participants are unlocked or repurchased 止，最長不超過48個月。

and cancelled.The Lock-up Period for the restricted shares granted under the Scheme 該計劃授予的限制性股票限售期自激勵對象獲授限制性

commenced from the date on which the restricted shares were granted to the 股票之日起算，且授予日和解除限售日之間的間隔為12Participants with an interval of 12 months between the Date of Grant and the 個月。

unlocking date.Participants who were granted with the restricted shares were entitled to acquire 獲授限制性股票的激勵對象有權於授予日購入限制性股

the restricted shares on the grant date and sell the restricted shares after the 票及於相關限制性股票的限售期後出售限制性股票，惟lock-up period of the relevant restricted shares subject to the fulfilment of the 須滿足該計劃項下的相關條件。

relevant conditions under the Scheme.On 7 June 2021 42300000 A shares were issued at the price of RMB5.88 於2021年6月7日，本公司根據該計劃按每股A股人民幣per A share under the Scheme and amount of RMB248724000 cash received 5.88元的價格發行42300000股A股，向激勵對象收取的from the Participants was recorded as trade and other payables. In 2022 and 現金人民幣248724000元計入應付帳款及其他應付款

2023 upon the first and second unlocking period due except for some forfeited 項。於2022年及2023年，在第一次及第二次解除限售期

shares which were repurchased the related repurchase liabilities for these 到期後，除已回購的部分已沒收股份外，該等已解除限unlocked shares were derecognised. In 2022 and 2023 the repurchase price of 售股份的回購負債被終止確認。於2022年及2023年，依the Scheme has been adjusted to RMB5.2351 per A share and RMB4.6751 per 照該計劃規定的價格調整機制，該計劃的回購價格分別A share respectively pursuant to the price adjustment mechanism as stipulated 調整為每股A股人民幣5.2351元及每股A股人民幣4.6751

in the Scheme. As at 30 June 2024 the remaining balance of repurchase 元。於2024年6月30日，於貿易及其他應付款項錄得剩liability is RMB52427000 (31 December 2023: RMB52427000) recorded in 餘回購負債為人民幣52427000元（2023年12月31日：人trade and other payables (Note 19). 民幣52427000元（）附註19）。

22 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Material Events

重要事項

During the six months end 30 June 2024 the Company has provided 於2024年6月30日止六個月，本公司已就該等限制性股RMB10260000 (six months end 30 June 2023: RMB19052000) as share- 票計提人民幣10260000元（截至2023年6月30日止六個based payment expenses in respect of these restricted shares. 月：人民幣19052000元）作為以股份為基礎的付款開支。

Upon expiry of the Lock-up Period the Company shall proceed with unlocking 解除限售期屆滿後，本公司將為滿足解除限售條件的激for the Participants who satisfy the Unlocking Conditions and the restricted 勵對象解除限售，而未滿足解除限售條件的激勵對象所shares held by the Participants who do not satisfy the Unlocking Conditions shall 持限制性股票將由本公司回購註銷。

be repurchased and cancelled by the Company.The arrangements of Unlocking Period under the grant of restricted shares and 該計劃授予限制性股票的解除限售期及各報告期間解除

unlocking duration for each reporting period pursuant to the Scheme are set out 限售時間安排如下表所示：

in the table below:

Arrangement of Unlocking

Unlocking Period Unlocking duration percentage解除限售期安排解除限售時間解除限售比例

First Unlocking Period Commencing from the first trading day upon the expiry of 12 months from the Date of Grant 40%

to the last trading day upon the expiry of 24 months from the Date of Grant

第一次解除限售期自授予日起12個月後的首個交易日起至授予日起24個月內的最後一個交易日當日止

Second Unlocking Period Commencing from the first trading day upon the expiry of 24 months from the Date of Grant 30%

to the last trading day upon the expiry of 36 months from the Date of Grant

第二次解除限售期自授予日起24個月後的首個交易日起至授予日起36個月內的最後一個交易日當日止

Third Unlocking Period Commencing from the first trading day upon the expiry of 36 months from the Date of Grant 30%

to the last trading day upon the expiry of 48 months from the Date of Grant

第三次解除限售期自授予日起36個月後的首個交易日起至授予日起48個月內的最後一個交易日當日止

The evaluation period for unlocking the restricted shares under the Scheme 該計劃項下限制性股票解除限售的評估期為2022年至

shall be from 2022-2024 and the evaluation shall be conducted annually. The 2024年，評估將每年進行。各解除限售期的業績考核包performance evaluation for each Unlocking Period includes Unlocking Conditions 括公司業績考核要求及激勵對象個人績效考核要求的解

under performance evaluation requirements for the Company and individual 除限售條件。

performance evaluation requirement for the Participants.The restricted shares outstanding at the period end listed below: 期末發行在外的限制性股票列示如下：

Number of

Details restricted shares詳情限制性股票數目

As at 1 January 2024 and 30 June 2024 於2024年1月1日及2024年6月30日 11214000

2024 中期報告 鄭州煤礦機械集團股份有限公司 23Material Events

重要事項

Corporate Governance 企業管治

The Board of the Company is committed to maintaining a high standard 本公司董事會致力維護高水平企業管治。董事會相信，of corporate governance practices. The Board believes that effective and 有效及合理的企業管治常規對本集團之發展至關重要，reasonable corporate governance practices are essential to the development of 同時可保障及提升股東權益。

the Group and can safeguard and enhance the interests of the shareholders.The Company was listed on the Stock Exchange on 5 December 2012. During 本公司自2012年12月5日在聯交所上市。自2024年1月1the period from 1 January 2024 and up to 30 June 2024 (the “Review 日起至2024年6月30日止期間（「回顧期間」），本公司已Period”) the Company complied with the requirements in the code provisions 遵守聯交所證券上市規則（「上市規則」）附錄C1（原附錄as set out in the Corporate Governance Code and Corporate Governance Report 十四）《企業管治守則》及《企業管治報告》之守則條文所

contained in Appendix C1 (former Appendix 14) to the Rules Governing the 載規定。

Listing of Securities on the Stock Exchange (the “Listing Rules”).Purchase Sale or Redemption of the Company’s 購買、出售或贖回本公司上市證券

Listed Securities

Pursuant to the 2019 A share option incentive scheme approved by the 根據於2019年10月21日由本公司股東批准的2019年A股shareholders of the Company on 21 October 2019 (the “2019 Option 股票期權激勵計劃（「二零一九年期權激勵計劃」），本Incentive Scheme”) the Company completed the registration of the issue 公司於2024年1月17日為280名激勵對象辦理完畢股票

of shares for the exercise of the share options on 17 January 2024 for 280 期權行權股份的發行登記手續，向280名激勵對象發行participants and 4128960 A shares were issued to 280 participants at an 4128960股A股，行權價為每股A股人民幣4.5901元。

exercise price of RMB4.5901 per A share.Save as disclosed above neither the Company nor any of its subsidiaries 除上文所披露者外，本公司或其他任何附屬公司於回顧purchased sold or redeemed any of the Company’s listed securities (including 期間概無購買、出售或贖回本公司任何上市證券（包括sale of treasury shares) during the Review Period. As at 30 June 2024 the 出售庫存股份）。截至2024年6月30日，本公司並無持有Company did not hold treasury shares. 庫存股份。

Acquisition and Disposal 收購與處置

During the Review Period the Company was not involved in any material action 於回顧期間，本公司概無涉及任何重大收購與處置資產of acquisition and disposal of assets. 行為。

24 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Material Events

重要事項

Material Litigation and Arbitration 重大訴訟及仲裁

During the Review Period the Company was not involved in any material 於回顧期間，本公司概無涉及任何重大訴訟或仲裁，亦litigation or arbitration and there was no litigation or claim of material 無任何尚未了結或可能提出或被控的重大訴訟或索償。

importance pending and threatened by or against the Company.Audit Committee 審計委員會The audit and risk management committee of the Company (the “Audit 本公司審計與風險管理委員會（「審計委員會」）已審閱本Committee”) has reviewed the accounting standards and practices adopted by 公司所採納的會計準則及慣例，並討論有關審計、內部the Company and discussed the matters related to auditing internal control and 監控及財務申報事項。審計委員會已審閱本公司截至financial reporting. The Audit Committee has reviewed the unaudited interim 2024年6月30日止六個月未經審核中期簡明綜合財務資

condensed consolidated financial information for the six months ended 30 June 料及本中期報告。

2024 and this interim report of the Company.

Subsequent Events 期後事項

(i) For the Restricted Share Incentive Scheme as approved by the Board of (i) 就限制性股票激勵計劃而言，經董事會批准，Directors 10872000 of A shares were unlocked on 10 July 2024 the 10872000股A股已於二零二四年七月十日解除限

rest of 342000 of A shares were forfeited and yet to be repurchased and 售，餘下342000股A股已被沒收，但仍未被本公司cancelled by the Company. The repurchase price of the Scheme has been 購回及註銷。依照該計劃規定的價格調整機制，該adjusted to RMB3.8351 per A share pursuant to the price adjustment 計劃的回購價格調整為每股A股人民幣3.8351元。

mechanism as stipulated in the Scheme.(ii) Under 2019 Option Incentive Scheme the last of 204000 shares were (ii) 根據二零一九年期權激勵計劃，最後的204000股registered on 22 July 2024. Such shares related to options exercised on 股份已於2024年7月22日登記。該等股份與於2023

18 December 2023. All the shares were registered under the 2019 Option 年12月18日行使的期權相關。所有該等股份已根據

Incentive Scheme. 二零一九年期權激勵計劃登記。

2024 中期報告 鄭州煤礦機械集團股份有限公司 25Report on Review of Condensed Consolidated Financial Statements

簡明綜合財務資料的審閱報告

To the Board of Directors of Zhengzhou Coal Mining Machinery Group 致鄭州煤礦機械集團股份有限公司董事會

Company Limited

(Incorporated in the People’s Republic of China with limited liability) （於中華人民共和國註冊成立的股份有限公司）

Introduction 引言

We have reviewed the condensed consolidated financial statements of 本核數師（以下簡稱「我們」）已審閱第28至76頁所載鄭州

Zhengzhou Coal Mining Machinery Group Company Limited (the “Company”) 煤礦機械集團股份有限公司（以下簡稱「貴公司」）及其附

and its subsidiaries (collectively referred to as the “Group”) set out on pages 屬公司（以下統稱「貴集團」）的簡明綜合財務報表，其包

28 to 76 which comprise the condensed consolidated statement of financial 括於二零二四年六月三十日的簡明綜合財務狀況表與截

position as of 30 June 2024 and the related condensed consolidated statement 至該日止六個月期間的相關簡明綜合損益及其他全面收

of profit or loss and other comprehensive income condensed consolidated 益表、簡明綜合權益變動表和簡明綜合現金流量表，以statement of changes in equity and condensed consolidated statement of 及簡明綜合財務報表的附註。香港聯合交易所有限公司cash flows for the six-month period then ended and notes to the condensed 證券上市規則規定，就中期財務資料擬備的報告必須符consolidated financial statements. The Rules Governing the Listing of Securities 合以上規則的有關條文以及國際會計準則委員會頒佈之on The Stock Exchange of Hong Kong Limited require the preparation of a report 國際會計準則第34號「中期財務報告」（「國際會計準則第on interim financial information to be in compliance with the relevant provisions 34號」）。 貴公司董事須負責根據國際會計準則第34號thereof and International Accounting Standard 34 “Interim Financial Reporting” 擬備及列報該等簡明綜合財務報表。我們的責任是根據(“IAS 34”) issued by the International Accounting Standards Board. The directors 我們的審閱對該等簡明綜合財務報表作出結論，並僅按of the Company are responsible for the preparation and presentation of these 照我們協定的業務約定條款向 閣下（作為整體）報告我

condensed consolidated financial statements in accordance with IAS 34. Our 們的結論，除此之外本報告別無其他目的。我們不會就responsibility is to express a conclusion on these condensed consolidated 本報告的內容向任何其他人士負上或承擔任何責任。

financial statements based on our review and to report our conclusion solely to

you as a body in accordance with our agreed terms of engagement and for

no other purpose. We do not assume responsibility towards or accept liability to

any other person for the contents of this report.Scope of Review 審閱範圍

We conducted our review in accordance with Hong Kong Standard on Review 我們已根據香港會計師公會頒佈的香港審閱準則第2410Engagements 2410 “Review of Interim Financial Information Performed by the 號「由實體的獨立核數師執行中期財務資料審閱」進行審Independent Auditor of the Entity” issued by the Hong Kong Institute of Certified 閱。審閱簡明綜合財務報表包括主要向負責財務和會計Public Accountants. A review of these condensed consolidated financial 事務的人員作出查詢，及應用分析性和其他審閱程序。

statements consists of making inquiries primarily of persons responsible for 審閱的範圍遠較根據《香港審計準則》進行審計的範圍為

financial and accounting matters and applying analytical and other review 小，故不能令我們可保證我們將知悉在審計中可能被發procedures. A review is substantially less in scope than an audit conducted in 現的所有重大事項。因此，我們不會發表審計意見。

accordance with Hong Kong Standards on Auditing and consequently does not

enable us to obtain assurance that we would become aware of all significant

matters that might be identified in an audit. Accordingly we do not express an

audit opinion.Conclusion 結論

Based on our review nothing has come to our attention that causes us to 按照我們的審閱，我們並無發現任何事項，令我們相believe that the condensed consolidated financial statements are not prepared 信 貴集團的簡明綜合財務報表未有在各重大方面根據

in all material respects in accordance with IAS 34. 國際會計準則第34號擬備。

26 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Report on Review of Condensed Consolidated Financial Statements

簡明綜合財務資料的審閱報告

Other Matter 其他事項

The comparative condensed consolidated statement of profit or loss and 截至二零二三年六月三十日止六個月期間的比較簡明綜

other comprehensive income condensed consolidated statement of changes 合損益及其他全面收益表、簡明綜合權益變動表和簡明

in equity and condensed consolidated statement of cash flows for the six- 綜合現金流量表，以及簡明綜合財務報表的相關附註乃month period ended 30 June 2023 and the relevant notes to the condensed 摘錄自 貴集團截至2023年6月30日止六個月期間的中

consolidated financial statements were extracted from the interim financial 期財務報表，有關報表已於二零二三年八月二十八日由information of the Group for six-month period ended 30 June 2023 reviewed 羅兵咸永道會計師事務所審閱，並對有關中期財務資料by PricewaterhouseCoopers who expressed an unmodified conclusion on the 發出無保留意見。於二零二三年十二月三十一日的比較interim financial information on 28 August 2023. The comparative condensed 簡合綜合財務狀況表乃摘錄自 貴集團截至二零二三年

consolidated statement of financial position as at 31 December 2023 were 十二月三十一日止年度的綜合財務報表，有關報表已於extracted from the consolidated financial statements of the Group for the year 二零二四年三月二十八日由同一核數師審核，並對該等ended 31 December 2023 audited by the same auditor who expressed an 報表發出無保留意見。

unmodified opinion on those statements on 28 March 2024.Deloitte Touche Tohmatsu 德勒 *關黃陳方會計師行

Certified Public Accountants 執業會計師

Hong Kong 香港

28 August 2024 二零二四年八月二十八日

2024 中期報告 鄭州煤礦機械集團股份有限公司 27Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income

簡明綜合損益及其他全面收益表

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

Note RMB’000 RMB’000附註人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

Revenue 收入 4 18953466 18222912

Cost of sales 銷售成本 (14429350) (14221030)

Gross profit 毛利 4524116 4001882

Other income 其他收入 6 386900 195352

Other gains and losses 其他收益及虧損 7 45429 139115

Selling and distribution expenses 銷售及分銷開支 (472186) (608955)

Administrative expenses 行政開支 (565260) (523333)

Research and development expenses 研發開支 (833928) (828026)

Impairment losses under expected credit loss 預期信貸虧損模式下的

model net of reversal 減值虧損，扣除撥回 (147211) (20434)Share of profit of associates 應佔聯營公司溢利 31002 23319

Share of profit of joint ventures 應佔合營企業溢利 4571 452

Finance costs 融資成本 8 (136824) (168544)

Profit before tax 除稅前溢利 2836609 2210828

Income tax expense 所得稅開支 9 (485758) (374654)

Profit for the period 期內溢利 10 2350851 1836174

28 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income

簡明綜合損益及其他全面收益表

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

Note RMB’000 RMB’000附註人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

Other comprehensive (expense) income: 其他全面（開支）收入：

Items that will not be reclassified to profit or loss: 不會於其後重新分類至損益的

項目：

Remeasurement of post-employment benefit 重新計量退休福利責任

obligations – (2936)

Changes in the fair value of equity instruments 以公平值計量且其變動計入

at fair value through other comprehensive 其他全面收益的股本工具

income 公平值變動 – 53570

Items that may be reclassified subsequently to 可能於其後重新分類至損益的

profit or loss: 項目：

Exchange differences arising on translation of 換算海外業務產生的匯兌差額

foreign operations (84836) 16620

Fair value (loss)gain on hedging instruments 指定作現金流對沖的對沖工具的

designated as cash flow hedging 公平值（虧損）收益 (6080) 7689

Other comprehensive (expense) income for the 期內其他全面（開支）收益，period net of income tax 扣除所得稅 (90916) 74943

Total comprehensive income for the period 期內全面收益總額 2259935 1911117

Profit for the period attributable to: 以下人士應佔期內溢利：

Owners of the Company 本公司股東 2174797 1706233

Non-controlling interests 非控股權益 176054 129941

23508511836174

Total comprehensive income for the period 以下人士應佔期內全面收益總額：

attributable to:

Owners of the Company 本公司股東 2086598 1781176

Non-controlling interests 非控股權益 173337 129941

22599351911117

Earnings per share 每股盈利

– Basic (RMB) －基本（人民幣元） 12 1.23 0.97

– Diluted (RMB) －攤薄（人民幣元） 12 1.22 0.97

2024 中期報告 鄭州煤礦機械集團股份有限公司 29Condensed Consolidated Statement of Financial Position

簡明綜合財務狀況表

As at 30 June 2024 於二零二四年六月三十日

As at 30 June As at 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

Note RMB’000 RMB’000附註人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

NON-CURRENT ASSETS 非流動資產

Property plant and equipment 物業、廠房及設備 13 6646335 6295147

Right-of-use assets 使用權資產 1740147 1828283

Investment properties 投資物業 309250 314605

Goodwill 商譽 88283 88283

Intangible assets 無形資產 14 722401 813309

Investments in associates 於聯營公司的投資 605938 677520

Investments in joint ventures 於合營企業的投資 103992 99664

Financial assets at fair value through 以公平值計量且其變動計入

profit or loss 損益的金融資產 15 6880 6872

Equity instruments at fair value through other 以公平值計量且其變動計入其他comprehensive income (“FVTOCI”) 全面收益（「以公平值計量且其變動計入其他全面收益」）的股本工具15408159408159

Deferred income tax assets 遞延所得稅資產 16 404115 382679

Finance lease receivables 融資租賃應收款項 89071 78998

Long-term receivables 長期應收款項 337122 213498

Bank deposits 銀行存款 18 1426894 1468712

1288858712675729

CURRENT ASSETS 流動資產

Finance lease receivables current portion 融資租賃應收款項，流動部分 10131 21825Long-term receivables current portion 長期應收款項，流動部分 189472 216230Inventories 存貨 8751634 9296608

Trade and other receivables 貿易及其他應收款項 17 11805708 10353472

Transferred trade receivables 已劃轉的貿易應收款項 205780 198861

Financial assets at fair value through 以公平值計量且其變動計入

profit or loss 損益的金融資產 15 5916595 5944162

Financial assets at FVTOCI 以公平值計量且其變動計入其他全面收益的金融資產1535823343848095

Derivative financial instruments 衍生金融工具 15 41356 33867

Tax recoverable 可收回稅項 36210 31969

Assets classified as held for sale 分類為持作出售的資產 91072 91072

Bank deposits 銀行存款 18 2202326 1945896

Cash and cash equivalents 現金及現金等價物 18 3976501 4729233

3680911936711290

Total assets 總資產 49697706 49387019

30 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Condensed Consolidated Statement of Financial Position

簡明綜合財務狀況表

As at 30 June 2024 於二零二四年六月三十日

As at 30 June As at 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

Note RMB’000 RMB’000附註人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

NON-CURRENT LIABILITIES 非流動負債

Borrowings 借貸 20 4875378 6159723

Lease liabilities 租賃負債 1095141 1202523

Deferred income tax liabilities 遞延所得稅負債 16 134090 152475

Contract liabilities 合同負債 2425 37491

Provisions 撥備 21 18725 26283

Employee benefit obligations 僱員福利責任 233726 298132

Other non-current liabilities 其他非流動負債 264501 248653

66239868125280

CURRENT LIABILITIES 流動負債

Trade and other payables 貿易及其他應付款項 19 12951034 12916362

Contract liabilities 合同負債 3641382 4174250

Income tax liabilities 所得稅負債 317828 244606

Borrowings 借貸 20 2716693 1143514

Lease liabilities 租賃負債 150834 145305

Provisions 撥備 21 490887 532108

Liabilities associated with transferred trade 與已劃轉的貿易應收款項

receivables 有關的負債 219731 212812

Derivative financial instruments 衍生金融工具 15 7373 11453

2049576219380410

Total liabilities 總負債 27119748 27505690

CAPITAL AND RESERVES 股本及儲備

Share capital 股本 22 1785538 1781409

Share premium 股份溢價 4548226 4533431

Reserves 儲備 14662432 14063372

Equity attributable to owners of the Company 本公司股東應佔權益 20996196 20378212

Non-controlling interests 非控股權益 1581762 1503117

Total equity 權益總額 22577958 21881329

Total equity and liabilities 權益及負債總額 49697706 49387019

The interim condensed consolidated financial statements on pages 28 to 76 董事會於二零二四年八月二十八日批准並授權刊發於第

were approved and authorised for issue by the Board of Directors on 28 August 28頁至76頁之中期簡明綜合財務報表，並由下列董事代

2024 and are signed on its behalf by: 表簽署：

Jiao Chengyao Jia Hao焦承堯賈浩

DIRECTOR DIRECTOR董事董事

2024 中期報告 鄭州煤礦機械集團股份有限公司 31Condensed Consolidated Statement of Changes in Equity

簡明綜合權益變動表

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

Attributable to owners of the Company本公司股東應佔

Statutory Currency Cash flow Non-

Share Share Treasury Revaluation surplus translation hedging Other Retained controlling Total

capital premium share reserve reserve reserve reserves reserves earnings Total interests equity法定盈餘貨幣匯兌現金流量非控股股本股份溢價庫存股份重估儲備公積儲備對沖儲備其他儲備保留盈利總計權益權益總額

RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元

(Note a)（附註a）

At 1 January 2024 (audited) 於二零二四年一月一日（經審核）17814094533431(52427)1123991198347(83212)(773)8724361201660220378212150311721881329

Profit for the period 期內溢利 – – – – – – – – 2174797 2174797 176054 2350851

Other comprehensive expense 期內其他全面開支

for the period – – – – – (82119) (6080) – – (88199) (2717) (90916)

Total comprehensive (expense) income 期內全面（開支）收益總額

for the period – – – – – (82119) (6080) – 2174797 2086598 173337 2259935

Exercise of share options (Note 23) 行使購股權（附註23） 4129 14795 – – – – – – – 18924 – 18924

Restricted share incentive scheme 限制性股票激勵計劃

(Note 23) （附註23） – – – – – – – 10211 – 10211 49 10260

Employee stock ownership plan 一間附屬公司的員工

of a subsidiary 持股計劃 – – – – – – – 2103 – 2103 365 2468

Dividends (Note 11) 股息（附註11） – – – – – – – – (1499852) (1499852) (95106) (1594958)

At 30 June 2024 (unaudited) 於二零二四年六月三十日（未經審核）17855384548226(52427)1123991198347(165331)(6853)8847501269154720996196158176222577958

32 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Condensed Consolidated Statement of Changes in Equity

簡明綜合權益變動表

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

Attributable to owners of the Company本公司股東應佔

Statutory Currency Cash flow Non-

Share Share Treasury Revaluation surplus Special translation hedging Other Retained controlling Total

capital premium share reserve reserve reserve reserve reserves reserves earnings Total interests equity法定盈餘貨幣匯兌現金流量非控股股本股份溢價庫存股份重估儲備公積特別儲備儲備對沖儲備其他儲備保留盈利總計權益權益總額

RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元

(Note a)（附註a）

At 1 January 2023 (audited) 於二零二三年一月一日（經審核）17822454538675(118198)3317081198347–(111738)–80889593773331780726783101418638281

Profit for the period 期內溢利 – – – – – – – – – 1706233 1706233 129941 1836174

Other comprehensive income 期內其他全面收益

for the period – – – 50634 – – 16620 7689 – – 74943 – 74943

Total comprehensive income 期內全面收益總額

for the period – – – 50634 – – 16620 7689 – 1706233 1781176 129941 1911117

Transfer (Note b) 轉撥（附註b） – – – – – 24949 – – – (24949) – – –

Share options 購股權 – – – – – – – – 1513 – 1513 – 1513

Restricted share incentive scheme 限制性股票激勵計劃

(Note 23) （附註23） – – 57693 – – – – – 18834 2082 78609 218 78827

Employee stock ownership plan 一間附屬公司的員工

of a subsidiary 持股計劃 – – – – – – – – 4120 – 4120 726 4846

Change of an investment (Note c) 投資變動（附註c） – – – (283825) – – – – – 333910 50085 – 50085

Transaction with an associate 一間聯營公司交易 – – – – – – – – 246 – 246 – 246

Dividends (Note 11) 股息（附註11） – – – – – – – – – (998058) (998058) (45230) (1043288)

At 30 June 2023 (unaudited) 於二零二三年六月三十日（未經審核）17822454538675(60505)98517119834724949(95118)7689833608103965511872495891666919641627

Note a: The cash flow hedging reserve represents the cumulative effective portion of 附註a： 現金流量對沖儲備指就現金流量對沖訂立的對沖工具

gains and losses arising on changes in fair value of hedging instruments entered 的公平值變動產生的收益及虧損累計有效部分。已於into for cash flow hedges. The cumulative gains and losses arising on changes in 現金流量對沖儲備確認及累計的對沖工具的公平值變

fair value of the hedging instrument that are recognised and accumulated under 動產生的累計收益及虧損將僅在對沖項目影響損益時

the cash flow hedging reserve will be reclassified to profit or loss only when the 方會重新分類至損益，否則計入非財務對沖項目的調hedged item affects the profit or loss or is included as an adjustment to the non- 整之內。

financial hedged item.Note b: The Company and certain subsidiaries transferred retained earnings to special 附註b： 本公司及若干附屬公司將保留盈利轉撥至用作生產安

reserves for manufacturing safety reserve. 全儲備的特殊儲備。

Note c: In February 2023 as communicated with the Board of Nanjing Bestway 附註c： 於二零二三年二月，在與南京北路智控科技股份有限Intelligent Control Technology Co. Ltd. (“Nanjing Bestway Intelligent Control”) 公司（「南京北路智控」）董事會進行溝通後，本公司為the Company assigned one director to Nanjing Bestway Intelligent Control for the 其長遠發展的利益指派一名董事進入南京北路智控。

interest of its long-term development. As the Group has the significant influence 由於本集團對南京北路智控有重大影響力，有關投資over Nanjing Bestway Intelligent Control the investment was reclassified from 由按公平值計量的金融資產重新分類為於聯營公司的

financial assets at fair value into investments in associates. Accordingly the 投資。因此，於其他全面收益中確認的累計公平值收cumulated net fair value gain recognised in the other comprehensive income was 益淨額已轉撥至保留盈利，金額為人民幣283825000transferred to retained earnings amounting to RMB283825000. 元。

2024 中期報告 鄭州煤礦機械集團股份有限公司 33Condensed Consolidated Statement of Cash Flows

簡明綜合現金流量表

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

OPERATING ACTIVITIES 經營活動

Profit before tax 除稅前溢利 2836609 2210828

Adjustments for: 調整：

Finance costs 融資成本 136824 168544

Interest income on bank deposits long-term 銀行存款、長期應收款項及

receivables and finance lease receivables 融資租賃應收款項的利息收入 (116265) (105131)

Share of profit of associates 應佔聯營公司溢利 (31002) (23319)

Share of profit of joint ventures 應佔合營企業溢利 (4571) (452)

(Gain) loss on disposal of property plant and 出售物業、廠房及設備以及

equipment and intangible assets 無形資產的（收益）虧損 (120) 4166

Dividend from financial assets at 以公平值計量且其變動計入損益的

fair value through profit and loss 金融資產所得股息 – (88)

Net fair value gain on financial assets at 以公平值計量且其變動計入損益的

fair value through profit and loss 金融資產的公平值收益淨額 (116903) (168225)

Net fair value (gain) loss of derivative financial 衍生金融工具公平值（收益）

instruments 虧損淨額 (6416) 100999

Depreciation of property plant and equipment 物業、廠房及設備折舊 406553 330149

Depreciation of investment properties 投資物業折舊 5473 3569

Amortisation of intangible assets 無形資產攤銷 114718 130541

Depreciation of right-of-use assets 使用權資產折舊 75261 78558

Impairment losses under expected credit loss model 預期信貸虧損模式下的減值虧損 147211 20434

Impairment losses of intangible assets 無形資產減值虧損 26256 –

Impairment losses of investments in an associate 於一間聯營公司的投資減值虧損 93315 –

Share options 購股權 – 1513

Restricted share incentive scheme (Note 23) 限制性股票激勵計劃（附註23） 10260 19052

Employee stock option plan of a subsidiary 一間附屬公司的員工持股計劃 2468 4846

Accrual (reversal) of inventory provision 應計（撥回）存貨撥備 1706 (21030)

Effect of foreign exchange rate changes 匯率變動的影響 (7587) (79951)

Operating cash flows before movements in working capital 營運資金變動前的營運現金流量 3573790 2675003

Decrease (increase) in inventories 存貨減少（增加） 493766 (858674)

Increase in trade and other receivables 貿易及其他應收款項增加 (1407413) (551859)

Increase in long-term receivables and finance lease 長期應收款項及融資租賃應收

receivables 款項增加 (98407) (185280)

(Decrease) increase in trade and other payables 貿易及其他應付款項（減少）增加 (215764) 799785

(Decrease) increase in contract liabilities 合同負債（減少）增加 (564634) 222571

Cash generated from operations 經營業務所得現金 1781338 2101546

Income tax paid 已付所得稅 (453064) (247894)

NET CASH GENERATED FROM 經營活動所得現金淨額

OPERATING ACTIVITIES 1328274 1853652

34 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Condensed Consolidated Statement of Cash Flows

簡明綜合現金流量表

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

INVESTING ACTIVITIES 投資活動

Interest income on bank deposits long-term 銀行存款、長期應收款項及

receivables and finance lease receivables 融資租賃應收款項的利息收入 116265 105131

Government grants related to assets received 就資產收取的政府補助 50628 19871

Dividends from an associate 一間聯營公司的股息 5368 4735

Dividends from financial assets at fair value 以公平值計量且其變動計入損益的

through profit and loss 金融資產所得股息 – 88

Proceeds on disposal of derivative financial instruments 出售衍生金融工具之所得款項 – 7689

Proceeds on disposal of property plant and 出售物業、廠房及設備以及

equipment and intangible assets 無形資產所得款項 14891 2537

Purchases of property plant and equipment 購置物業、廠房及設備 (805383) (629855)

Purchases of intangible assets 購買無形資產 (69807) (22756)

Placement for other financial assets 存放其他金融資產、存單及

certificate of deposits and structured deposits 結構性存款 (4007840) (3946009)

Proceeds from other financial assets 其他金融資產、存單及結構性存款

certificate of deposits and structured deposits 所得款項 4152310 3987442

Placement of bank deposits with original maturity 存放原到期日為三個月以上的

over three months 銀行存款 (1037045) (3377437)

Withdrawal of bank deposits with original maturity 提取原到期日三個月以上的

over three months and restricted cash 銀行存款及受限制現金 379252 2736826

Placement of pledged bank deposits 存放已抵押銀行存款 (403304) (951716)

Withdrawal of pledged bank deposits 提取已抵押銀行存款 846485 665609

Placement of restricted bank deposits 存放受限制銀行存款 – (250000)

Placement of derivative financial instruments 存放衍生金融工具 (14603) (45747)

NET CASH USED IN INVESTING ACTIVITIES 投資活動所用現金淨額 (772783) (1693592)

2024 中期報告 鄭州煤礦機械集團股份有限公司 35Condensed Consolidated Statement of Cash Flows

簡明綜合現金流量表

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

FINANCING ACTIVITIES 融資活動

Proceeds from new borrowings 新借貸所得款項 1320682 3878357

Proceeds from exercise of share options 行使購股權所得款項 18924 –

Repayment of borrowings 償還借貸 (996440) (2926584)

Interests paid 已付利息 (133816) (144298)

Dividends paid to the Company’s shareholders 已付本公司股東股息 (1295535) (859764)

Dividends paid to non-controlling interests 已付非控股權益股息 (95106) (72317)

Lease payments 租賃款項 (108328) (107225)

NET CASH USED IN FINANCING ACTIVITIES 融資活動所用現金淨額 (1289619) (231831)

NET DECREASE IN CASH AND CASH EQUIVALENTS 現金及現金等價物減少淨額 (734128) (71771)

EFFECT OF FOREIGN EXCHANGE RATE CHANGES 匯率變動的影響 (18604) 169672

CASH AND CASH EQUIVALENTS AT 1 JANUARY 於一月一日的現金及現金等價物 4729233 3613443

CASH AND CASH EQUIVALENTS AT 30 JUNE 於六月三十日的現金及現金等價物

represented by cash and cash equivalents 指現金及現金等價物（附註18）

(Note 18) 3976501 3711344

36 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

1. General information 1. 一般資料

Zhengzhou Coal Mining Machinery Group Company Limited (the 鄭州煤礦機械集團股份有限公司（「本公司」）於中華

“Company”) was established in the People’s Republic of China (the “PRC”) 人民共和國（「中國」）國有企業鄭州煤礦機械集團有

on 28 December 2008 as a joint stock company with limited liability under 限責任公司重組後，根據中國公司法於二零零八年the Company Law of the PRC after a reorganisation of Zhengzhou Coal 十二月二十八日在中國成立為股份有限公司。

Mining Machinery Group Co. Ltd. a state owned enterprise in the PRC.The respective addresses of the registered office and the principal place of 本公司的註冊辦事處地址及主要營業地點各自披露

business of the Company are disclosed in the corporate information section 於中期報告「公司資料」一節。本公司與其附屬公司of the interim report. The Company and its subsidiaries (collectively the （統稱「本集團」）從事煤礦機械及汽車零部件製造兩

“Group”) are mainly engaged in manufacturing of coal mining machinery 大主業。

and auto parts.The condensed consolidated financial statements are presented in 除另有界定外，簡明綜合財務報表以人民幣（「人民Renminbi (“RMB”) unless otherwise stated. 幣」）呈列。

2. Basis of preparation 2. 編製基準The condensed consolidated financial statements have been prepared in 簡明綜合財務資料乃根據國際會計準則委員會（「國accordance with International Accounting Standard 34 (“IAS 34”) “Interim 際會計準則委員會」）所發佈的國際會計準則第34號Financial Reporting” issued by the International Accounting Standards 「中期財務報告」的規定編製，且符合香港聯合交易Board (the “IASB”) as well as the applicable disclosure requirements of the 所有限公司證券上市規則適用披露的規定。

Rules Governing the Listing of Securities on The Stock Exchange of Hong

Kong Limited.

3. Principal accounting policies 3. 主要會計政策

The condensed consolidated financial statements have been prepared on 除若干金融工具乃按公平值計量之外，簡明綜合財the historical cost basis except for certain financial instruments which are 務報表已按歷史成本基準編製。

measured at fair values.Other than change in accounting policies resulting from application of 除應用經修訂國際財務報告準則（「國際財務報告準amendments to International Financial Reporting Standards (“IFRSs”) the 則」）導致會計政策變動外，截至二零二四年六月accounting policies and methods of computation used in the condensed 三十日止六個月的簡明綜合財務報表所用的會計

consolidated financial statements for the six months ended 30 June 2024 政策及計算方法與本集團截至二零二三年十二月

are the same as those presented in the Group’s annual consolidated 三十一日止年度的年度綜合財務報表所呈列者相

financial statements for the year ended 31 December 2023. 同。

2024 中期報告 鄭州煤礦機械集團股份有限公司 37Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

3. Principal accounting policies (Continued) 3. 主要會計政策（續）

Application of amendments to IFRSs 應用國際財務報告準則修訂本

In the current interim period the Group has applied the following 於本中期期間，為編製本集團簡明綜合財務報表，amendments to IFRSs issued by the IASB for the first time which are 本集團已首次應用以下由國際會計準則理事會頒佈

mandatorily effective for the Group’s annual period beginning on 1 January 的經修訂國際財務報告準則，該等準則於二零二四

2024 for the preparation of the Group’s condensed consolidated financial 年一月一日開始的本集團年度期間強制生效：

statements:

Amendments to IFRS 16 Lease Liability in a Sale and Leaseback 國際財務報告準則 售後租回中的租賃負債

第16號修訂本

Amendments to IAS 1 Classification of Liabilities as Current or 國際會計準則第1號 負債分類為流動或非流動

Non-current 修訂本

Amendments to IAS 1 Non-current Liabilities with Covenants 國際會計準則第1號 附帶契諾的非流動負債修訂本

Amendments to IAS 7 and Supplier Finance Arrangements 國際會計準則第7號及 供應商融資安排

IFRS 7 國際財務報告準則

第7號修訂本

The application of the amendments to IFRSs in the current interim 於本中期期間應用經修訂國際財務報告準則對本集

period has had no material impact on the Group’s financial positions and 團於本期間及過往期間的財務狀況及表現及╱或載

performance for the current and prior periods and/or on the disclosures set 於該等簡明綜合財務報表的披露並無造成重大影

out in these condensed consolidated financial statements. 響。

4. Revenue 4. 收入

Disaggregation of revenue 收入的細分

Six months ended 30 June 2024截至二零二四年六月三十日止六個月

Manufacture

of coal mining Manufacture

machinery of auto parts Total製造製造煤礦機械汽車零部件總計

RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元

(unaudited) (unaudited) (unaudited)（未經審核）（未經審核）（未經審核）

Types of goods 貨品類型

Sales of auto parts 汽車零部件的銷售 – 9065242 9065242

Sales of hydraulic roof supports 液壓支架的銷售 6131889 – 6131889

Revenue from steel and other materials trading 鋼鐵及其他原料貿易的收入 1711068 33940 1745008

Sales of spare parts for coal mining machinery 煤礦機械配件的銷售 1403067 – 1403067

Sales of other coal mining equipment 其他採煤設備的銷售 485621 – 485621

Other revenue 其他收入 72646 49993 122639

9804291914917518953466

38 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

4. Revenue (Continued) 4. 收入（續）

Disaggregation of revenue (Continued) 收入的細分（續）

Six months ended 30 June 2023截至二零二三年六月三十日止六個月

Manufacture

of coal mining Manufacture

machinery of auto parts Total製造製造煤礦機械汽車零部件總計

RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元

(unaudited) (unaudited) (unaudited)（未經審核）（未經審核）（未經審核）

Types of goods 貨品類型

Sales of auto parts 汽車零部件的銷售 – 8767993 8767993

Sales of hydraulic roof supports 液壓支架的銷售 5326925 – 5326925

Revenue from steel and other materials trading 鋼鐵及其他原料貿易的收入 1971495 18942 1990437

Sales of spare parts for coal mining machinery 煤礦機械配件的銷售 1786836 – 1786836

Sales of other coal mining equipment 其他採煤設備的銷售 226543 – 226543

Other revenue 其他收入 78434 45744 124178

9390233883267918222912

All the revenue of the Group has been recognised at a point in time. 本集團所有收入於某一時間點確認。

5. Segment information 5. 分部資料

Information reported to the chief executive of the Company being the 就資源分配及分部表現評估向本公司最高行政人員

chief operating decision maker (“CODM”) for the purposes of resource （即主要營運決策者）報告的資料集中於提交或提供

allocation and assessment of segment performance focuses on types 的貨品或服務種類。具體而言，根據國際財務報告of goods or services delivered or provided. Specifically the Group’s 準則第8號，本集團的可呈報分部為(i)製造煤礦機reportable segments under IFRS 8 are (i) manufacture of coal mining 械；及(ii)製造汽車零部件。並無經營分部合併成為machinery; and (ii) manufacture of auto parts. No operating segments have 本集團可呈報分部。

been aggregated in arriving at the reportable segments of the Group.

2024 中期報告 鄭州煤礦機械集團股份有限公司 39Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

5. Segment information (Continued) 5. 分部資料（續）

CODM primarily uses a measure of segment net profit to assess the 主要營運決策者主要使用分部淨利潤的計量評估經

performance of operating segments. 營分部表現。

The following is an analysis of the Group’s revenue and results by 本集團的收入及業績按可呈報及經營分部的分析如

reportable and operating segments. 下。

Manufacture

of coal mining Manufacture

machinery of auto parts Total製造製造煤礦機械汽車零部件總計

RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元

(unaudited) (unaudited) (unaudited)（未經審核）（未經審核）（未經審核）

Six months ended 30 June 2024 截至二零二四年六月三十日止六個月

Segment revenue 分部收入 9804291 9149175 18953466

Segment net profit 分部淨利潤 2171102 179749 2350851

Six months ended 30 June 2023 截至二零二三年六月三十日止六個月

Segment revenue 分部收入 9390233 8832679 18222912

Segment net profit 分部淨利潤 1735062 101112 1836174

40 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

5. Segment information (Continued) 5. 分部資料（續）

The following is an analysis of the Group’s assets and liabilities by 本集團的資產及負債按可呈報及經營分部的分析如

reportable and operating segments. The Group prepared the segment 下。本集團就總資產及總負債編製分部報告，不包reporting for total assets and liabilities excluding the impact of goodwill. 商譽的影響。該項目均與製造汽車零部件分部相The item is related to manufacture of auto parts segment. 關。

At 30 June At 31 December

20242023

二零二四年二零二三年六月三十日十二月三十日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

SEGMENT ASSETS 分部資產

Manufacture of coal mining machinery 製造煤礦機械 32633198 33365207

Manufacture of auto parts 製造汽車零部件 16976225 15933529

Total segment assets 總分部資產 49609423 49298736

Goodwill 商譽 88283 88283

Consolidated assets 綜合資產 49697706 49387019

SEGMENT LIABILITIES 分部負債

Manufacture of coal mining machinery 製造煤礦機械 17488457 18136449

Manufacture of auto parts 製造汽車零部件 9631291 9369241

Consolidated liabilities 綜合負債 27119748 27505690

Geographical information 地域資料

The analysis of revenue by geographical location of customers is as 收入按客戶地點的分析如下：

follows:

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

The PRC 中國 12385360 11974848

Germany 德國 2928030 2290609

Other countries 其他國家 3640076 3957455

1895346618222912

2024 中期報告 鄭州煤礦機械集團股份有限公司 41Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

6. Other income 6. 其他收入

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

Interest income on bank deposits long-term 銀行存款、長期應收款項及

receivables and finance lease receivables 融資租賃應收款項的利息收入 116265 105131

Gain from additional input value-added tax credit 額外進項增值稅抵免收益 166271 –

Government grants (Note) 政府補助（附註） 104364 90221

386900195352

Note: Government grants mainly represent government grants received from the 附註： 政府補助主要指就補償所產生研發開支以及就本

local government for compensation of research and development expenses 集團的新建廠房而自地方政府獲取的政府補助，incurred and in respect of construction of the Group’s new plant which are 在相關開支產生時或相關資產可使用年期內自遞

transferred from deferred income to profit or loss when related expenses 延收入轉撥至損益。

incurred or over the useful lives of the relevant assets.

7. Other gains and losses 7. 其他收益及虧損

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

Fair value gain on financial assets at fair value 以公平值計量且其變動計入損益的

through profit or loss 金融資產的公平值收益 116903 168225

Net foreign exchange gain 外匯收益淨額 12935 79951

Dividends from financial assets at fair value 計入損益的金融資產所得股息

through profit or loss – 88

Gain (loss) on disposal of property plant and 出售物業、廠房及設備以及

equipment and intangible assets 無形資產的收益（虧損） 120 (4166)

Net fair value gain (loss) on derivative financial 衍生金融工具公平值收益（虧損）

instruments 淨額 6416 (100999)

Impairment loss recognised in respect of the 就於一間聯營公司的權益確認的

interest in an associate 減值虧損 (93315) –

Others 其他 2370 (3984)

45429139115

42 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

8. Finance costs 8. 融資成本

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

Interests on bank borrowings 銀行借貸利息 111704 141043

Interests on leases 租賃利息 19425 18036

Discount charges 折扣成本 5695 9465

136824168544

9. Income tax expense 9. 所得稅開支

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

Current income tax 即期所得稅 491368 347178

Under provision in prior years 過往年度撥備不足 34918 15966

Deferred income tax 遞延所得稅 (40528) 11510

485758374654

(a) PRC corporate income tax (a) 中國企業所得稅

The corporate income tax is calculated based on the statutory profit 企業所得稅是根據中國的稅收法律法規對於中

of subsidiaries incorporated in the PRC and the applicable tax rate in 國註冊成立的附屬公司的法定溢利按適用稅率

accordance with the PRC tax laws and regulations after adjustments 計算所得，當中經調整對於所得稅而言毋須評on certain income and expense items which are not assessable or 稅或不可扣稅的若干收支項目。

deductible for income tax purposes.In accordance with the PRC tax laws standard corporate income tax 根據中國稅法，標準企業所得稅率為25%。於rate is 25%. The Company and certain subsidiaries are qualified for 二零二四年及二零二三年上半年，本公司及若High technology enterprises status and enjoyed preferential income 干附屬公司符合高技術企業資格，享受15%的tax rate of 15% during the first half of 2024 and 2023. 優惠所得稅率。

2024 中期報告 鄭州煤礦機械集團股份有限公司 43Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

9. Income tax expense (Continued) 9. 所得稅開支（續）

(b) Germany profits tax (b) 德國利得稅

Applicable profit tax rate of Germany is 29%. During the first half of 德國適用的利得稅率為29%。於二零二四年上

2024 no profit tax has been provided due to no assessable profit 半年，由於並無應課稅溢利，因此未計提利得

(2023: Nil). 稅撥備（二零二三年：無）。

(c) Others (c) 其他

Applicable profit tax rates of the Group’s other subsidiaries are 於二零二四年上半年，本集團其他附屬公司適between 9% and 34.01% for the first half of 2024 (2023: between 用的利得稅率介乎9%至34.01%之間（二零二三

9% to 34.01%). 年：介乎9%至34.01%之間）。

The Group is subject to the global minimum top-up tax Global Anti- 本集團須遵守全球反侵蝕稅基規則的全球最低

base Erosion Rules (“Pillar Two Rules”). Pillar Two Rules has become 補足稅規定（「支柱二規則」）。支柱二規則已effective in Germany in which the Company’s subsidiary namely SEG 在本公司附屬公司SEG Automotive Germany GmbH

Automotive Germany GmbH (“SEG”) is incorporated. The top-up tax （「SEG」）的註冊成立地德國生效。補足稅項與relates to operation of SEG Automotive Products (China) Co. Ltd. (a 索恩格汽車部件（中國）有限公司（SEG的附屬公subsidiary of SEG) in the PRC where the annual effective income 司）在中國的營運有關，當地的年度實際所得tax rate is estimated to be slightly below 15 per cent. The Group 稅稅率預計將略低於15%。本集團已根據預計has assessed top-up tax which is expected to be levied on SEG 的經調整涵蓋稅項及年度全球淨收入使用該稅

Automotive Products (China) Co. Ltd. using the tax rate based on the 率計算預期將對索恩格汽車部件（中國）有限公

estimated adjusted covered taxes and net globe income for the year 司徵收的補足稅，並認為本期間對本集團的影and considered the impact for the current period is minimal to the 響極微。

Group.The Group has applied the temporary mandatory exception for 本集團已就補足稅的影響確認及披露遞延稅項

recognising and disclosing deferred tax assets and liabilities for the 資產及負債的臨時強制性例外情況，並會於其impacts of the top-up tax and accounts for it as a current tax when it is 發生時將其作為即期稅項入賬。

incurred.

44 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

10. Profit for the period 10. 期內溢利

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

Depreciation for property plant and equipment 物業、廠房及設備折舊 406553 330149

Depreciation of right-of-use assets 使用權資產折舊 75261 78558

Depreciation for investment properties 投資物業折舊 5473 3569

Amortisation of intangible assets 無形資產攤銷 114718 130541

Total depreciation and amortisation 折舊及攤銷總額 602005 542817

Capitalised in inventories 存貨資本化 (415674) (353061)

186331189756

Employee benefits expenses (including directors): 僱員福利開支（包括董事）：

– Salaries and other benefits －薪金及其他福利 1781178 1827402

– Share base payment －以股份為基礎的付款 10260 20347

– Retirement benefit scheme contributions －退休福利計劃供款 86312 84863

Total employee benefits expenses 僱員福利開支總額 1877750 1932612

Capitalised in inventories 存貨資本化 (1024119) (1081521)

853631851091

Provision (reversal) of inventory provision 計提（撥回）存貨撥備 1706 (21030)

Impairment losses of intangible assets included in 計入研發開支的無形資產減損虧損

research and development expenses 26256 –

Cost of inventories recognised as an expense 確認為開支的存貨成本 14358819 14242060

2024 中期報告 鄭州煤礦機械集團股份有限公司 45Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

11. Dividends 11. 股息

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

Dividends recognised as distribution during the period 期內確認為分派的股息

– 2023 Final (RMB0.84 per share) －二零二三年末期（每股人民幣0.84元）1499852–

– 2022 Final (RMB0.56 per share) －二零二二年末期（每股人民幣0.56元）–998058

1499852998058

During the current interim period a final dividend in respect of the year 於本中期期間，本公司向股東宣派截至二零二三ended 31 December 2023 of RMB0.84 per share (the six months ended 年十二月三十一日止年度末期股息每股人民幣0.8430 June 2023: in respect of the year ended 31 December 2022 of 元（截至二零二三年六月三十日止六個月：截至RMB0.56 per share) was declared to the owners of the Company. The 二零二二年十二月三十日止年度每股人民幣0.56aggregate amount of the final dividend declared in the interim period 元）。中期期間宣派的末期股息總額約為人民幣amounted to approximately RMB1499852000 (the six months ended 1499852000元（截至二零二三年六月三十日止六

30 June 2023: RMB998058000). The directors of the Company have 個月：人民幣998058000元）。本公司董事確定不

determined that no dividend will be paid in respect of the six months ended 會就截至二零二四年六月三十日止六個月派付股息

30 June 2024 (the six months ended 30 June 2023: Nil). （截至二零二三年六月三十日止六個月：無）。

46 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

12. Earnings per share 12. 每股盈利

(a) Basic earnings per share (a) 每股基本盈利

The calculation of basic earnings per share attributable to owners of 本公司股東應佔的每股基本盈利按以下資料計

the Company is based on the following information: 算：

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

(unaudited) (unaudited)（未經審核）（未經審核）

Earning for the purpose of basic earnings 計算每股基本盈利的盈利

per share (profit for the period attributable to （本公司股東應佔年內溢利）

owners of the Company) (RMB’000) （人民幣千元） 2174797 1706233

Weighted average number of ordinary shares 計算每股基本盈利的

for the purpose of basic earnings per share 普通股加權平均數 1773802138 1758309384

Basic earnings per share (RMB) 每股基本盈利（人民幣） 1.23 0.97

2024 中期報告 鄭州煤礦機械集團股份有限公司 47Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

12. Earnings per share (Continued) 12. 每股盈利（續）

(b) Diluted earnings per share (b) 每股攤薄盈利

Diluted earnings per share is calculated by adjusting the weighted 每股攤薄盈利透過調整已發行普通股加權平均

average number of ordinary shares outstanding to assume conversion 數以假設所有具潛在攤薄影響的普通股已轉換

of all dilutive potential ordinary shares. The Company has two 進行計算。本公司有兩類具潛在攤薄影響的普categories of dilutive potential ordinary shares: share options and 通股：購股權及限制性股票激勵。購股權及限restricted share incentive. The share options and restricted share 制性股票激勵獲假設已轉換為普通股。

incentive are assumed to have been converted into ordinary shares.Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

(unaudited) (unaudited)（未經審核）（未經審核）

Earnings: 盈利：

Profit attributable to the ordinary equity holders 計算每股攤薄盈利所用本公司

of the Company used in the diluted earnings 普通股權益持有人應佔溢利

per share calculation (RMB’000) （人民幣千元） 2174797 1706233

Number of shares: 股份數目：

Weighted average number of ordinary shares 計算期內每股已發行普通股

in issue during the period per share calculation 的加權平均數 1773802138 1758309384

Add: share options 加：購股權 660279 3997368

restricted share incentive 限制性股票激勵 7546047 –

Weighted average number of ordinary shares 於計算每股攤薄盈利時用作

in issue and potential ordinary shares used 分母的已發行及潛在普通股

as the denominator in calculating diluted 加權平均數

earnings per share 1782008464 1762306752

Diluted earnings per share (RMB) 每股攤薄盈利（人民幣） 1.22 0.97

13. Property plant and equipment 13. 物業、廠房及設備

During the current interim period the Group had additions of property 於本中期期間，本集團就擴展本集團業務及擴大產plant and equipment (including capital expenditure for construction in 能添置人民幣798457000元（截至二零二三年六月progress) of RMB798457000 (the six months ended 30 June 2023: 三十日止六個月：人民幣629855000元）的物業、

RMB629855000) for expansion of business and production capacity 廠房及設備。期內並無就物業、廠房及設備計提減of the Group. No impairment loss for property plant and equipment was 值虧損撥備。

provided during the period.During the current interim period the Group disposed of certain plant 於本中期期間，本集團出售總賬面值人民幣and machinery with an aggregate carrying amount of RMB14749000 14749000元（截至二零二三年六月三十日止六個(six months ended 30 June 2023: RMB9177000) for cash proceeds 月：人民幣9177000元）的若干物業、廠房及設of RMB14869000 (six months ended 30 June 2023: RMB5011000) 備，現金所得款項為人民幣14869000元（截至二resulting in a gain (loss) on disposal of RMB120000 (six months ended 30 零二三年六月三十日止六個月：人民幣5011000June 2023: RMB(4166000)). 元），產生出售收益（虧損）人民幣120000元（截至二零二三年六月三十日止六個月：人民幣

(4166000)元）。

48 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

14. Intangible assets 14. 無形資產

During the current interim period the Group had additions of intangible 於本中期期間，本集團添置無形資產人民幣assets of RMB69807000 (the six months ended 30 June 2023: 69807000元（截至二零二三年六月三十日止六個RMB22756000). 月：人民幣22756000元）。

15. Financial assets at fair value through profit or 15. 以公平值計量且其變動計入損益的金

loss/Equity instruments at FVTOCI/Financial 融資產╱以公平值計量且其變動計入

assets at FVTOCI/Derivative financial 其他全面收益的股本工具╱以公平值

instruments 計量且其變動計入其他全面收益的金

融資產╱衍生金融工具

Equity instruments at FVTOCI 以公平值計量且其變動計入其他全面收益的股本工具

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Unlisted equity securities 非上市股本證券 408159 408159

Financial assets at FVTOCI 以公平值計量且其變動計入其他全面收益的金融資產

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Notes receivable (Note a) 應收票據（附註a） 3582334 3848095

2024 中期報告 鄭州煤礦機械集團股份有限公司 49Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

15. Financial assets at fair value through profit or 15. 以公平值計量且其變動計入損益的金

loss/Equity instruments at FVTOCI/Financial 融資產╱以公平值計量且其變動計入

assets at FVTOCI/Derivative financial 其他全面收益的股本工具╱以公平值

instruments (Continued) 計量且其變動計入其他全面收益的金

融資產╱衍生金融工具（續）

Financial assets at fair value through profit or loss 以公平值計量且其變動計入損益的金融資產

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Non-current assets 非流動資產

Unlisted equity securities 非上市股本證券 6880 6872

Current assets 流動資產

Other financial assets (Note b) 其他金融資產（附註b） 5829271 5265413

Certificate of deposits 存款證 82300 673023

Equity securities listed in A-shares 於A股上市的股本證券 3728 4430

Unlisted equity securities 非上市股本證券 1296 1296

59165955944162

50 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

15. Financial assets at fair value through profit or 15. 以公平值計量且其變動計入損益的金

loss/Equity instruments at FVTOCI/Financial 融資產╱以公平值計量且其變動計入

assets at FVTOCI/Derivative financial 其他全面收益的股本工具╱以公平值

instruments (Continued) 計量且其變動計入其他全面收益的金

融資產╱衍生金融工具（續）

Financial assets at fair value through profit or loss 以公平值計量且其變動計入損益的金

(Continued) 融資產（續）

Notes: 附註：

(a) The Group recorded the notes receivable as financial assets at other (a) 由於本集團擬持有應收票據至到期或背書或貼現，comprehensive income due to the Group’s intention to either holding note 故本集團將應收票據作為按其他綜合收益計量的金

receivables to maturity or endorsing or discounting. 融資產。

(b) As at 30 June 2024 and 31 December 2023 the other financial assets were (b) 於二零二四年六月三十日及二零二三年十二月

as following: 三十一日，其他金融資產如下：

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Assets management products (i) 資產管理產品(i) 5502683 4660138

Principal non-guaranteed financial products 非保本浮動金融產品 326588 605275

58292715265413

(i) As at 30 June 2024 the Group held some assets management products (i) 於二零二四年六月三十日，本集團持有部分資amounting to RMB5502683000. The assets management products 產管理產品人民幣5502683000元。該等資產are the combination of different investment portfolios and are managed 管理產品由不同投資組合共同組成，並由本集by the security companies entrusted by the Group. The fair value of 團委託的證券公司管理。資產管理產品的公平the assets management products are assessed based on the fair value 值乃根據相關投資組合的公平值變動評估。於changes of underlying investment portfolios. During the six month ended 截至二零二四年六月三十日止六個月，本集團

30 June 2024 the Group recognised fair value gain on financial assets 就按公平值計量且其變動計入損益的金融資產

at fair value through profit or loss amounting to RMB116903000. 確認公平值收益淨額人民幣116903000元，主which were mainly related to assets management products (Note 7). 要與資產管理產品有關（附註7）。

2024 中期報告 鄭州煤礦機械集團股份有限公司 51Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

15. Financial assets at fair value through profit or 15. 以公平值計量且其變動計入損益的金

loss/Equity instruments at FVTOCI/Financial 融資產╱以公平值計量且其變動計入

assets at FVTOCI/Derivative financial 其他全面收益的股本工具╱以公平值

instruments (Continued) 計量且其變動計入其他全面收益的金

融資產╱衍生金融工具（續）

Derivative financial instruments 衍生金融工具

Derivatives are only used for economic hedging purposes and not as 衍生工具僅用於經濟對沖目的，不用於投機性投speculative investments. However where derivatives do not meet the 資。然而，倘衍生工具不符合對沖會計標準，將就hedging accounting criteria they are classified as ‘held for trading’ for 會計處理目的分類為「持作買賣」，並入賬為以公平accounting purposes and are accounted for at fair value through profit or 值計量且其變動計入損益。本集團擁有下列衍生金loss. The Group has the following derivative financial instruments: 融工具：

Derivative financial assets 衍生金融資產

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Designated as hedging instruments 指定為對沖工具 3644 10334

Not designated as hedging instruments 不指定為對沖工具 37712 23533

4135633867

Derivative financial liabilities 衍生金融負債

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Designated as hedging instruments 指定為對沖工具 – 11453

Not designated as hedging instruments 不指定為對沖工具 7373 –

737311453

52 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

16. Deferred income tax assets/liabilities 16.遞延所得稅資產╱負債

The following are the major deferred income tax assets/liabilities 所確認的主要遞延所得稅資產╱債及其變動如下：

recognised and movements thereon:

Revaluation Revaluation

of prepaid Revaluation of property

Property lease of intangible plant and

Trade plant and payments assets equipment

receivable Accruals equipment Intangible arising from arising from arising from Revaluation

loss Write-down and Unrealised tax assets tax business business business on

allowance of inventory provision profit difference difference combination combination combination FVTOCI Others Total因業務合併以公平值因業務合併因業務合併而產生的計量且其

物業、廠房而產生的而產生的物業、變動計入貿易應收款應計開支及設備無形資產預付租賃無形資產廠房及其他全面項虧損撥備存貨撇銷及撥備未變現利潤稅項差異稅項差異付款重估重估設備重估收益之重估其他總計

RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元

At 31 December 2022 (audited) 於二零二二年十二月

三十一日（經審核）1161081900818943245450(120960)103(13342)(82076)(32838)(45789)59097134193

Credit/(charge) to profit or loss 於損益（扣除）╱計入 984 (528) 7234 2706 (12969) (16) 291 11369 3028 – (23609) (11510)

Charge to other comprehensive Income 於其他全面收益扣除 – – – – – – – – – (10800) – (10800)

Transfer to retained earnings 轉入保留盈利 – – – – – – – – – 50086 – 50086

Exchange adjustment 匯兌調整 (1132) 466 4310 – 2171 5 – (2914) (781) – 6303 8428

At 30 June 2023 (unaudited) 於二零二三年六月

三十日（未經審核）1159601894620097648156(131758)92(13051)(73621)(30591)650341791170397

Revaluation Revaluation

of prepaid Revaluation of property

Property lease of intangible plant and

Trade plant and Intangible payments assets equipment

receivable Accruals equipment assets arising from arising from arising from Revaluation

loss Write-down and Unrealised tax tax business business business on

allowance of inventory provision profit difference difference combination combination combination FVTOCI Others Total因業務合併以公平值因業務合併因業務合併而產生的計量且其

而產生的而產生的物業、變動計入

貿易應收款應計開支物業、廠房及無形資產預付租賃無形資產廠房及其他全面項虧損撥備存貨撇銷及撥備未變現利潤設備稅項差異稅項差異付款重估重估設備重估收益之重估其他總計

RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元

At 31 December 2023 (audited) 於二零二三年十二月

三十一日（經審核）1030693139420274089581(129621)83(12759)(61721)(27435)(4709)39582230204

Credit/(charge) to profit or loss 於損益（扣除）╱計入 22149 (2865) 38103 (22822) (12666) (11) 291 11519 3027 – 3803 40528

Exchange adjustment 匯兌調整 (1055) (129) (2315) – (184) (2) – 862 222 – 1894 (707)

At 30 June 2024 (unaudited) 於二零二四年六月

三十日（未經審核）1241632840023852866759(142471)70(12468)(49340)(24186)(4709)45279270025

2024 中期報告 鄭州煤礦機械集團股份有限公司 53Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

16. Deferred income tax assets/liabilities (Continued) 16. 遞延所得稅資產╱負債（續）

The net balances of deferred income tax assets and liabilities after 遞延所得稅資產及負債互相抵銷後的結餘淨額如

offsetting are as follows: 下：

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Deferred income tax assets net 遞延所得稅資產淨值 404115 382679

Deferred income tax liabilities net 遞延所得稅負債淨額 (134090) (152475)

270025230204

At the end of the reporting period the Group had the following 於報告期末，本集團有下列未確認的未動用稅項虧unrecognised unused tax losses: 損：

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Unused tax losses 未動用稅項虧損 5698888 6193812

No deferred income tax asset has been recognised in relation to the above 由於無法預測未來溢利來源，故概無就上述稅項虧tax losses due to the unpredictability of future profit streams. 損確認遞延所得稅資產。

54 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

17. Trade and other receivables 17. 貿易及其他應收款項

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Financial assets 金融資產

Trade receivables 貿易應收款項 9906891 8305300

Less: loss allowance 減：虧損撥備 (661800) (518274)

92450917787026

Financial asset receivables (Note) 應收金融資產（附註） 405490 500178

Deposits 訂金 59078 83867

Receivable from disposal of investment 出售投資應收款項 65519 65519

Staff advances 僱員墊款 28437 30361

Other tax recoverable 其他可收回稅項 574102 645012

Others 其他 177273 153536

Less: loss allowance 減：虧損撥備 (100759) (99575)

12091401378898

104542319165924

Non-financial assets 非金融資產

Prepayments to suppliers 向供應商預付款項 798984 625721

Other tax recoverable 其他可收回稅項 552493 561827

13514771187548

Total trade and other receivables 貿易及其他應收款項合計 11805708 10353472

2024 中期報告 鄭州煤礦機械集團股份有限公司 55Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

17. Trade and other receivables (Continued) 17. 貿易及其他應收款項（續）

The following is the ageing analysis of trade receivables net of loss 以下為各報告期末按發票日期呈列的貿易應收款項

allowance presented based on the invoice date at the end of each 扣除虧損撥備後的賬齡分析：

reporting period:

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Within 180 days 180天內 7460906 6090486

Over 180 days but within 1 year 超過180天但1年內 1062252 1033652

Over 1 year but within 2 years 超過1年但2年內 566465 601844

Over 2 years but within 3 years 超過2年但3年內 148438 56697

Over 3 years 超過3年 7030 4347

92450917787026

Note: During the current interim period the Group purchased financial asset 附註： 於本中期期間，本集團自第三方證券公司購入應receivables amounting to RMB40 million from a third party securities 收金融資產人民幣40百萬元。將分別於二零二四company. The estimated annual yield rate are 3.10% and 2.85% of the 年九月及二零二五年三月到期收取的金融資產應

financial asset receivables which will be due in September 2024 and March 收款項，其年度孳息率估計為3.10%或2.85%。

2025 respectively.

56 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

18. Cash and cash equivalents/bank deposits 18. 現金及現金等價物╱銀行存款

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Cash and cash equivalents 現金及現金等值物

Cash 現金 93 654

Bank deposits with original maturity within 原到期日為三個月或以下的

three months or less 銀行存款 3976408 4728579

Cash and cash equivalents 現金及現金等價物 3976501 4729233

Bank deposits current 銀行存款，流動Pledged bank deposits (Note) 已抵押銀行存款（附註） 915862 1359043

Bank deposits with original maturity over three months 原到期日為三個月以上的銀行存款 1282648 582696

Restricted cash 受限制現金 3816 4157

22023261945896

Bank deposits non-current 銀行存款，非流動Bank deposits with original maturity over one year 原到期日為一年以上的銀行存款 1426894 1468712

Note: Pledged bank deposits represent deposits pledged to banks to secure bank 附註： 已抵押銀行存款為抵押予銀行以獲取銀行承兌匯

acceptance bills and letters of guarantee and are therefore classified as 票及保函的保證金，因此被分類為流動資產。已current assets. The pledged bank deposits carry interest at market rates 抵押銀行存款按市場利率計息，於二零二四年六which ranged from 0.02% to 2.75% per annum as at 30 June 2024 (31 月三十日，年利率介乎0.02%至2.75%（二零二三年December 2023: 0.02% to 2.75% per annum). 十二月三十一日：年利率0.02%至2.75%）。

2024 中期報告 鄭州煤礦機械集團股份有限公司 57Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

19. Trade and other payables 19. 貿易及其他應付款項

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Notes payable 應付票據 3869874 3521748

Trade payables (Note a) 貿易應付款項（附註a） 6477905 7047194

1034777910568942

Salary and bonus payables 應付工資與獎金 549882 499136

Deposits (Note b) 訂金（附註b） 84709 88963

Interests payable 應付利息 19033 35450

Other taxes payable 其他應付稅項 766529 927921

Restrictive shares payable (Note 23) 應付限制性股票（附註23） 52427 52427

Factoring payable 保理應付款項 42981 68546

Dividends payable 應付股息 204317 –

Accruals 預提款項 281279 245412

Other payables (Note c) 其他應付款項（附註c） 602098 429565

1295103412916362

58 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

19. Trade and other payables (Continued) 19. 貿易及其他應付款項（續）

Notes: 附註：

(a) The following is the ageing analysis of trade payables presented based on (a) 以下為於各報告期末按發票日期呈列的貿易應付款

invoice date at the end of each reporting period: 項賬齡分析：

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Within 1 year 1年內 6169450 6729748

Over 1 year 超過1年 308455 317446

64779057047194

(b) Deposits represent the deposits received from suppliers for transportation and (b) 訂金指從供應商所收到運輸及其他服務的訂金。

other services.(c) Other payables mainly consist of payables for the acquisition of property plant (c) 其他應付款項主要包括用於收購物業、廠房及設備

and equipment rental payables sales rebate and payables for other services. 的應付款項、應付租金、銷售回扣及其他服務的應付款項。

2024 中期報告 鄭州煤礦機械集團股份有限公司 59Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

20. Borrowings 20. 借貸

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Non-current: 非即期：

– Bank borrowings – secured or guaranteed －銀行借貸－有抵押或有擔保 1241858 1287723

– Bank borrowings – unsecured －銀行借貸－無抵押 5035783 5385000

Less: current portion of non-current borrowings 減：非即期借貸的即期部分 (1402263) (513000)

48753786159723

Current: 即期：

– Bank borrowings – secured or guaranteed －銀行借貸－有抵押或有擔保 301738 220656

– Bank borrowings – unsecured －銀行借貸－無抵押 1012692 409858

Add: current portion of non-current borrowings 加：非即期借貸的即期部分 1402263 513000

27166931143514

Total borrowings 借貸總額 7592071 7303237

Secured or guaranteed (Note a) 有抵押或有擔保（附註a） 1543596 1508379

Unsecured 無抵押 6048475 5794858

75920717303237

Fixed-rate borrowings 定息借貸 410131 471858

Variable-rate borrowings 浮息借貸 7181940 6831379

75920717303237

Notes: 附註：

(a) As at 30 June 2024 the balance of bank borrowings amounting to a) 於二零二四年六月三十日，銀行借貸結餘合共人民RMB130855000 (31 December 2023: RMB195792000) were secured by 幣130855000元（二零二三年十二月三十一日：人民the pledge of the land use rights and property plant and equipment. 幣195792000元）由土地使用權以及物業、廠房及設備質押作抵押。

(b) In respect of bank loans with carrying amount of RMB2042027000 as at 30

June 2024 the Group is required to comply with certain financial covenants b) 就於二零二四年六月三十日賬面金額為人民幣

relating to mainly limits for Asset-liability ratio and conditions for further 2042027000元的銀行貸款而言，本集團須遵守若financing activities. The Group has complied with these covenants so far and 干財務契約，主要與資產負債率限制及進一步融資expects no breach before maturity. 活動的條件有關。本集團到目前為止已遵守該等契約，並預期在到期前不會出現違約情況。

60 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

20. Borrowings (Continued) 20. 借貸（續）

The carrying amounts of the Group’s borrowings are denominated in the 本集團借貸的賬面值以下列貨幣計值：

following currencies:

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

RMB 人民幣 5553019 5990650

EUR 歐元 2039052 1312587

75920717303237

The ranges of effective interest rates (which are also equal to contracted 本集團借貸的實際利率（亦相等於合同利率）範圍如

interest rates) on the Group’s borrowings are as follows: 下：

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Effective interest rate per annum 實際年利率

Fixed-rate borrowings 定息借貸 1.05%-3.55% 1.05%-3.80%

Variable-rate borrowings 浮息借貸 2.20%-5.61% 2.20%-5.23%

2024 中期報告 鄭州煤礦機械集團股份有限公司 61Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

21. Provisions 21. 撥備

The group provision mainly included warranty provision and onerous 本集團的撥備主要包括保修撥備及嚴苛合同撥備。

contract provision. The warranty provision which represents management’s 保修撥備指管理層根據過往與有問題產品申索相關

best estimate of the Group’s liability under warranty periods granted to 的經驗，對本集團就向購買煤礦機械及汽車零部件customers (who purchased coal mining machinery and auto parts) based 的客戶所授予保修期內負債的最佳估計。嚴苛合同on prior experience relating to defective products claims. Onerous contract 撥備指管理層根據有關合同的預測表現，對預期合provision represents management’s best estimate of the expected contract 同虧損的最佳估計。

loss based on the forecast performance relating to the contract.During the current interim period the Group accrued RMB86417000 for 於本中期期間，本集團累計作出人民幣86417000warranty provision and onerous contract provision (six month end June 元（截至二零二三年六月止六個月：人民幣

2023: RMB113603000). 113603000元）的保修撥備及嚴苛合同撥備。

22. Share capital 22. 股本

Listed A Shares Listed H Shares Total

上市A股 上市H股 總計

Number of Number of Number of

shares Amount shares Amount shares Amount股份數目金額股份數目金額股份數目金額

’000 RMB’000 ’000 RMB’000 ’000 RMB’000千股人民幣千元千股人民幣千元千股人民幣千元

Authorised issued and fully paid 法定、已發行及繳足

At 1 January 2024 於二零二四年一月一日

– Ordinary shares of RMB1 each －每股人民幣1元普通股 1538175 1538175 243234 243234 1781409 1781409

Exercise of share options (Note 23) 行使購股權（附註23） 4129 4129 – – 4129 4129

At 30 June 2024 於二零二四年六月三十日

– Ordinary shares of RMB1 each －每股人民幣1元普通股 1542304 1542304 243234 243234 1785538 1785538

Listed A Shares Listed H Shares Total

上市A股 上市H股 總計

Number of Number of Number of

shares Amount shares Amount shares Amount股份數目金額股份數目金額股份數目金額

’000 RMB’000 ’000 RMB’000 ’000 RMB’000千股人民幣千元千股人民幣千元千股人民幣千元

Authorised issued and fully paid 法定、已發行及繳足

At 1 January 2023 於二零二三年一月一日

– Ordinary shares of RMB1 each －每股人民幣1元普通股 1535411 1539011 243234 243234 1778645 1782245

Exercise of share options 行使購股權 3600 – – – 3600 –

At 30 June 2023 於二零二三年六月三十日

– Ordinary shares of RMB1 each －每股人民幣1元普通股 1539011 1539011 243234 243234 1782245 1782245

62 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

23. Share-based payments 23. 以股份為基礎的付款

Employee option plan 僱員購股權計劃The establishment of The A Share Option Incentive Scheme (“2019 股東於二零一九年十月二十一日舉行的二零一九年Option Inventive Scheme”) was approved by shareholders at The Second 第二次臨時股東大會、二零一九年第一次A股類別

Extraordinary General Meeting of 2019 The First A Shareholders Class 股東大會及二零一九年第一次H股類別股東大會上Meeting of 2019 and The First H Shareholders Class Meeting of 2019 批准設立A股股票期權激勵計劃（「二零一九年股票held on 21 October 2019. In accordance with the Share Option Incentive 期權激勵計劃」）。根據股票期權激勵計劃，本公司Scheme the Company would grant a number of options to the qualified 會向合資格激勵對象授予多項期權以購買本公司A

participants to purchase A Shares of the Company. Under the plan 股股票。根據該計劃，授予激勵對象的期權僅在符participants are granted options which only vest if certain performance 合若干表現標準時，方會歸屬。有關該計劃的參與standards are met. Participation in the plan is at the board’s discretion and 由董事會酌情決定，且概無任何個人擁有合同權力no individual has a contractual right to participate in the plan or to receive 以參與該計劃或收取任何擔保利益。

any guaranteed benefits.The amount of options that will vest depends on the performance of the 將歸屬的期權數額取決於本公司及個人參與者的表

Company and the individual participant. Once vested the options remain 現而定。一經歸屬，有關期權於12個月期間內可予exercisable for a period of 12 months. 行使。

For the six months ended 30 June 2024 the Company has provided Nil 於截至二零二四年六月三十日止六個月，本公司已(the six months ended 30 June 2023: RMB1513000) in respect of these 就該等期權計提零元（截至二零二三年六月三十日options as share-based payment expenses. 止六個月：人民幣1513000元）作為以股份為基礎的付款開支。

During the six months ended 30 June 2024 4128960 shares were 截至二零二四年六月三十日止六個月，已有exercised under the 2019 Option Inventive Scheme. 4128960股股份根據二零一九年股票期權激勵計劃獲行使。

The closing price of the Company’s shares immediately before the date on 本公司股份於緊接期權獲行使之日前的收市價為人

which the options were exercised was RMB12.12. 民幣12.12元。

2024 中期報告 鄭州煤礦機械集團股份有限公司 63Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

23. Share-based payments (Continued) 23. 以股份為基礎的付款（續）

Employee option plan (Continued) 僱員購股權計劃（續）

The table below discloses movement of the Company’s share options held 下表披露本集團董事及僱員持有的本公司股票期權

by the Group’s directors and employees: 的變動：

Number of

Details share options詳情股票期權數目

Opening balance 1 January 2024 於二零二四年一月一日的期初結餘 4332960

Exercised during the period 期內行使 (4128960)

As at 30 June 2024 於二零二四年六月三十日 204000

Restricted share incentive scheme 限制性股票激勵計劃

On 4 June 2021 the Annual General Meeting of the Group adopted a 於二零二一年六月四日，本集團股東周年大會採納restricted share incentive scheme (the “Scheme”). Under the Scheme a 一項限制性股票激勵計劃（「該計劃」）。根據該計total number of 42300000 A shares of the Group issued and granted 劃，向本集團186名經選定僱員（包括董事）（「激勵to the selected 186 employees (including directors) of the Group (the 對象」）發行及授予合共42300000股本集團A股。

“Participants”).The Validity Period of the Scheme is no more than 48 months from the 該計劃有效期為自限制性股票授予登記完成之日起

date of the completion of the grant registration of the restricted shares 至激勵對象獲授的限制性股票全部解除限售或回購

to the date when all the restricted shares granted to the Participants are 註銷之日止，最長不超過48個月。

unlocked or repurchased and cancelled.The Lock-up Period for the restricted shares granted under the Scheme 該計劃授予的限制性股票限售期自激勵對象獲授限

commenced from the date on which the restricted shares were granted to 制性股票之日起算，且授予日和解除限售日之間的the Participants with an interval of 12 months between the Date of Grant 間隔為12個月。

and the unlocking date.Participants who were granted with the restricted shares were entitled 獲授限制性股票的激勵對象有權於授予日購入限制

to acquire the restricted shares on the grant date and sell the restricted 性股票及於相關限制性股票的限售期後出售限制性

shares after the lock-up period of the relevant restricted shares subject to 股票，惟須滿足該計劃項下的相關條件。

the fulfilment of the relevant conditions under the Scheme.On 7 June 2021 42300000 A shares were issued at the price 於二零二一年六月七日，本公司根據該計劃按每股of RMB5.88 per A share under the Scheme and the amount of A股人民幣5.88元的價格發行42300000股A股，向激RMB248724000 cash received from the Participants is recorded as 勵對象收取的現金人民幣248724000元計入應付帳

trade and other payables. In 2022 and 2023 upon the first and second 款及其他應付款項。於二零二二年及二零二三年，unlocking period due except for some forfeited shares which were 在第一次及第二次解除限售期到期後，除已回購的repurchased the related repurchase liabilities for these unlocked shares 部分已沒收股份外，該等已解除限售股份的回購負were derecognised. In 2022 and 2023 the repurchase price of the 債被終止確認。於二零二二年及二零二三年，依照Scheme has been adjusted to RMB5.2351 per A share and RMB4.6751 該計劃規定的價格調整機制，該計劃的回購價格分per A share respectively pursuant to the price adjustment mechanism 別調整為每股A股人民幣5.2351元及每股A股人民幣

as stipulated in the Scheme. As at 30 June 2024 the remaining 4.6751元。於二零二四年六月三十日，於貿易及其balance of repurchase liability is RMB52427000 (31 December 2023: 他應付款項錄得剩餘回購負債為人民幣52427000RMB52427000) recorded in trade and other payables (Note 19). 元（二零二三年十二月三十一日：人民幣52427000元（）附註19）。

64 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

23. Share-based payments (Continued) 23. 以股份為基礎的付款（續）

Restricted share incentive scheme (Continued) 限制性股票激勵計劃（續）

During the six months end 30 June 2024 the Company has provided 於二零二四年六月三十日止六個月，本公司已就RMB10260000 (six months end 30 June 2023: RMB19052000) as 該等限制性股票計提人民幣10260000元（截至二零share-based payment expenses in respect of these restricted shares. 二三年六月三十日止六個月：人民幣19052000元）作為以股份為基礎的付款開支。

Upon expiry of the Lock-up Period the Company shall proceed with 解除限售期屆滿後，本公司將為滿足解除限售條件unlocking for the Participants who satisfy the Unlocking Conditions and 的激勵對象解除限售，而未滿足解除限售條件的激the restricted shares held by the Participants who do not satisfy the 勵對象所持限制性股票將由本公司回購註銷。

Unlocking Conditions shall be repurchased and cancelled by the Company.The arrangements of Unlocking Period under the grant of restricted shares 該計劃授予限制性股票的解除限售期及各報告期間

and unlocking duration for each reporting period pursuant to the Scheme 解除限售時間安排如下表所示：

are set out in the table below:

Arrangement of Unlocking

Unlocking Period Unlocking duration percentage解除限售期安排解除限售時間解除限售比例

First Unlocking Period Commencing from the first trading day upon the expiry of 12 months from the Date of 40%

Grant to the last trading day upon the expiry of 24 months from the Date of Grant

第一次解除限售期自授予日起12個月後的首個交易日起至授予日起24個月內的最後一個交易日當日止

Second Unlocking Period Commencing from the first trading day upon the expiry of 24 months from the Date of 30%

Grant to the last trading day upon the expiry of 36 months from the Date of Grant

第二次解除限售期自授予日起24個月後的首個交易日起至授予日起36個月內的最後一個交易日當日止

Third Unlocking Period Commencing from the first trading day upon the expiry of 36 months from the Date of 30%

Grant to the last trading day upon the expiry of 48 months from the Date of Grant

第三次解除限售期自授予日起36個月後的首個交易日起至授予日起48個月內的最後一個交易日當日止

The evaluation period for unlocking the restricted shares under the 該計劃項下限制性股票解除限售的評估期為二零

Scheme shall be from 2022-2024 and the evaluation shall be conducted 二二年至二零二四年，評估將每年進行。各解除限annually. The performance evaluation for each Unlocking Period includes 售期的業績考核包括公司業績考核要求及激勵對象

performance evaluation requirements for the Company and individual 個人績效考核要求的解除限售條件。

performance evaluation requirement for the Participants.The restricted shares outstanding at the period end listed below: 期末發行在外的限制性股票列示如下：

Number of

Details restricted shares詳情限制性股票數目

As at 1 January 2024 and 30 June 2024 於二零二四年一月一日及 11214000二零二四年六月三十日

2024 中期報告 鄭州煤礦機械集團股份有限公司 65Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

24. Related party transactions 24. 關聯方交易

In the opinion of the directors of the Company the investors held more 本公司董事認為，持有5%以上權益的投資者及其than 5% and their related parties treated as the related parties of the 關聯方被視為本公司的關聯方。

Group.During the six months ended 30 June 2024 the Group entered into 於截至二零二四年六月三十日止六個月，本集團與transactions with its related parties which are set out below. The related 其關聯方訂立交易，該等交易載於下文。關聯方交party transactions were carried out in the normal course of business and 易乃於正常業務過程中按本集團與相應關聯方磋商

at terms negotiated between the Group and the respective related parties. 的條款進行。

(a) The Group’s investors and its related parties (a) 本集團投資者及其關聯方

The Group had the following significant transactions with its the 本集團曾與其投資者及關聯方進行下列重要交

Group’s investors and its related parties. 易。

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

Sales of goods and services to the Group’s 向本集團投資者及其關聯方銷售

investors and its related parties 貨品及服務 67 61

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

Purchase of goods and services form the Group’s 向本集團投資者及其關聯方採購

investors and its related parties 貨品及服務 1182225 1395731

66 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

24. Related party transactions (Continued) 24. 關聯方交易（續）

(a) The Group’s investors and its related parties (a) 本集團投資者及其關聯方（續）

(Continued)

The details of outstanding balances with the Group’s investors and its 涉及本集團投資者及其關聯方的未償還結餘詳

related parties are set as follow: 情載列如下：

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Trade and other receivables from the Group’s 應收本集團投資者及其關聯方

investors and its related parties 投資者的貿易及其他應收款項 99 744

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Trade and other payables to the Group’s investors 應付本集團投資者及其關聯方

and its related parties 投資者的貿易及其他應付款項 27098 30688

2024 中期報告 鄭州煤礦機械集團股份有限公司 67Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

24. Related party transactions (Continued) 24. 關聯方交易（續）

(a) The Group’s investors and its related parties (a) 本集團投資者及其關聯方（續）

(Continued)

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Amount prepaid to the Group’s investors and its 已預付本集團投資者及其關聯方的

related parties 款項 107159 156369

The Group’s investors include the investors and their subsidiaries. 本集團的投資者包括投資者及彼等的附屬公司。

The amount due to the Group’s investors and its related parties was 應付本集團投資者及其關聯方的款項為無抵

unsecured interest-free and repayable on demand. 押、免息及須按要求償還。

(b) The Group’s associates and joint ventures (b) 本集團聯營公司及合營企業

The Group had the following significant transactions with its associates 本集團與其聯營公司及合營企業進行下列重要

and joint ventures. 交易。

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

Sales of goods and services 銷售貨品及服務

Associates 聯營公司 33283 69633

Joint ventures 合營企業 4845 2977

3812872610

68 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

24. Related party transactions (Continued) 24. 關聯方交易（續）

(b) The Group’s associates and joint ventures (Continued) (b) 本集團聯營公司及合營企業（續）

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

Purchase of goods and services 採購貨品及服務

Associates 聯營公司 161685 227344

Joint ventures 合營企業 53379 24123

215064251467

The Group had the following outstanding balances with its associates 於各報告期末，本集團與其聯營公司及合營企and joint ventures at the end of each reporting period: 業有以下未償還結餘：

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Trade and other receivables from: 應收下列各方的貿易及

其他應收款項：

Associates 聯營公司 21214 30832

Joint ventures 合營企業 53819 63534

7503394366

2024 中期報告 鄭州煤礦機械集團股份有限公司 69Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

24. Related party transactions (Continued) 24. 關聯方交易（續）

(b) The Group’s associates and joint ventures (Continued) (b) 本集團聯營公司及合營企業（續）

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Trade and other payables to: 應付下列各方的貿易及

其他應收款項：

Associates 聯營公司 152150 212703

Joint ventures 合營企業 64300 26642

216450239345

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Amounts prepaid to: 已預付下列各方的款項：

Associates 聯營公司 615 4609

Joint ventures 合營企業 22414 11672

2302916281

All amounts due from or due to associates and joint ventures are from 所有應收或應付聯營公司及合營企業的款項均

trade in nature. The amount due to associates and joint ventures are 屬貿易性質。應付聯營公司及合營企業的款項unsecured interest-free and repayable on demand. 為無抵押、免息及須按要求償還。

70 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

24. Related party transactions (Continued) 24. 關聯方交易（續）

(c) Remuneration of key management personnel (c) 主要管理人員酬金

The remuneration of executive directors and other members of key 執行董事及其他主要管理人員的酬金如下：

management were as follows:

Six months ended 30 June截至六月三十日止六個月

20242023

二零二四年二零二三年

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (unaudited)（未經審核）（未經審核）

Short-term benefits 短期福利 9549 8299

Post-employment benefits 退休福利 552 220

Share options 購股權 – 558

Restricted share incentive scheme 限制性股票激勵計劃 2449 5764

1255014841

Key management represents the executive directors and other 主要管理人員指在中期報告中披露的執行董事

senior management personnel disclosed in the interim report. The 及其他高級管理人員。主要管理人員的酬金乃remuneration of key management personnel is determined with 根據個人表現與市場趨勢釐定。

reference of the performance to individuals and market trends.

2024 中期報告 鄭州煤礦機械集團股份有限公司 71Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

25. Contingent liabilities 25. 或然負債

(a) Notes receivable (a) 應收票據

During the interim period the Group has endorsed and derecognised 於中期期間，本集團以背書及終止確認若干應certain notes receivable for the settlement of trade and other 收票據的方式結算具全面追索權的貿易及其他

payables with full recourse. In the opinion of the directors of the 應付款項。本公司董事認為，由於所有背書的Company the risk of the default in payment of the endorsed notes 應收票據由聲譽良好的中國銀行發出及提供擔

receivable is low because all endorsed notes receivable are issued 保，故欠付背書的應收票據的風險為低。於各and guaranteed by reputable PRC banks. The maximum exposure 報告期末，本集團可能因欠付該等背書及終止to the Group that may result from the default of these endorsed and 確認的應收票據而須承擔的最大風險如下：

derecognised notes receivable at the end of each reporting period is as

follows:

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Outstanding endorsed notes receivable with 具追索權的尚未償還已背書應收

recourse 票據 1508030 1765771

These endorsed and derecognised notes receivable have a maximum 該等背書及終止確認的應收票據的最長屆滿期

maturity of 1 year and the total undiscounted cash flows of these 限為一年，於二零二四年六月三十日，該等背endorsed and derecognised notes receivable representing the 書及終止確認的應收票據未貼現現金流量總額Group’s maximum loss if the issuing banks fail to honour their notes 為人民幣1508030000元（二零二三年十二月and guarantees amounted to RMB1508030000 as at 30 June 三十一日：人民幣1765771000元），倘發行

2024 (31 December 2023: RMB1765771000). 銀行未能兌現其票據及擔保，則代表本集團的最高虧損額。

(b) Trade receivable transferred (b) 已劃轉的貿易應收款項

As at 30 June 2024 the Group has derecognised certain trade 於二零二四年六月三十日，本集團已終止確認receivables without recourse which were transferred to banks 已劃轉至銀行的若干無追索權貿易應收款項with amounting to RMB51741000 (31 December 2023: 人民幣51741000元（二零二三年十二月三十一RMB258653000). 日：人民幣258653000元）。

26. Fair value measurements of financial instruments 26. 金融工具公平值計量The fair values of these financial assets and financial liabilities are 該等金融資產及金融負債公平值之方法（尤其為所determined (in particular the valuation technique(s) and inputs used) 使用之估值技巧及輸入數據），以及根據公平值計as well as the level of the fair value hierarchy into which the fair value 量輸入數據之可觀察程度將公平值計量方類之公平

measurements are categorised (Levels 1 to 3) based on the degree to 值架構層級（1至3級）之資料。

which the inputs to the fair value measurements is observable.Level 1 fair value measurements are based on quoted prices (unadjusted) 第1級公平值計量乃以相同資產或負債於活躍市場

in active market for identical assets or liabilities; 的報價（未經調整）得出；

Level 2 fair value measurements are those derived from inputs other than 第2級公平值計量乃以第1級所包括之報價以外，資quoted prices included within Level 1 that are observable for the asset or 產或負債可直接（即價格）或間接（即以價格得出）觀

liability either directly (i.e. as prices) or indirectly (i.e. derived from prices); 察得出之輸入數據；及

and

Level 3 fair value measurements are those derived from valuation 第3級公平值計量乃以使用估值技巧得出，有關技techniques that include inputs for the asset or liability that are not based 巧會使用資產或負債並非以可觀察得出之市場數據

on observable market data (unobservable inputs). 得出之輸入數據（不可觀察輸入數據）。

72 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

26. Fair value measurements of financial instruments 26. 金融工具公平值計量（續）

(Continued)

Fair value of the Group’s financial assets and financial 本集團按經常基準以公平值計量的金

liabilities that are measured at fair value on a recurring 融資產及金融負債的公平值

basis

Fair value

Financial instruments Fair value as at 30 June 2024 hierarchy Valuation technique and key input金融工具於二零二四年六月三十日之公平值公平值等級估值方法及重大輸入數據

Financial assets at fair value Listed equity securities in A-share Level 1 Quoted bid prices in an active market

through profit or loss current – RMB3728000

(31 December 2023: RMB4430000)

以公平值計量且其變動計入 於A股的上市股本證券 第1級 於活躍市場所報之買入價

損益的金融資產，即期－人民幣3728000元（二零二三年十二月三十一日：人民幣4430000元）

Derivative financial instruments Forward foreign exchange contract not designated Level 2 Discounted cash flow. The estimated future cash flow is based on forward

as hedging instruments exchange rate (from observable forward exchange rates at the end of

Assets – RMB37712000 the reporting date) and contracted forward rate discounted at a rate

(31 December 2023: RMB23533000) that reflects the credit risk of the counterparty.

Liabilities – RMB7373000

(31 December 2023: Nil)衍生金融工具衍生金融工具不指定為對沖工具的遠期外匯合同第2級已貼現現金流量。未來現金流量的估算乃根據遠期匯率（來自報資產－人民幣37712000元告期末的可觀察遠期匯率）及合同遠期利率，再按可反映對（二零二三年十二月三十一日：手方的信貸風險的比率貼現。人民幣23533000元）

負債－人民幣7373000元

（二零二三年十二月三十一日：無）

Derivative financial instruments Forward foreign exchange contract designated Level 2 Discounted cash flow. The estimated future cash flow is based on forward

as hedging instruments exchange rate (from observable forward exchange rates at the end of

Assets – RMB3644000 the reporting date) and contracted forward rate discounted at a rate

(31 December 2023: RMB10334000) that reflects the credit risk of the counterparty.

Liabilities – Nil

(31 December 2023: RMB11453000)衍生金融工具指定為對沖工具的遠期外匯合同第2級已貼現現金流量。未來現金流量的估算乃根據遠期匯率（來自報資產－人民幣3644000元告期末的可觀察遠期匯率）及合同遠期利率，再按可反映對（二零二三年十二月三十一日：手方的信貸風險的比率貼現。人民幣10334000元）

負債－無

（二零二三年十二月三十一日：人民幣11453000元）

2024 中期報告 鄭州煤礦機械集團股份有限公司 73Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

26. Fair value measurements of financial instruments 26. 金融工具公平值計量（續）

(Continued)

Fair value of the Group’s financial assets and financial 本集團按經常基準以公平值計量的金

liabilities that are measured at fair value on a recurring 融資產及金融負債的公平值（續）

basis (Continued)

Fair value

Financial instruments Fair value as at 30 June 2024 hierarchy Valuation technique and key input金融工具於二零二四年六月三十日之公平值公平值等級估值方法及重大輸入數據

Financial assets at fair value Other financial assets – assets management Level 2 Fair values of investment schemes of which underlying assets

through profit or loss products including debt securities shares base and options contracts have

– RMB5502683000 been determined based on quotes from market makers funds

(31 December 2023: RMB4660138000) administrators or alternative pricing sources supported by observable

inputs. The most significant inputs are market interest rates net

asset values and latest redemption prices or transaction prices of the

respective investment schemes.以公平值計量且其變動計入其他金融資產－資產管理產品第2級相關資產包括債務證券、股份、基礎及期權合約的投資計劃的

損益的金融資產－人民幣5502683000元公平值乃根據市場莊家、基金管理公司或有可觀察輸入數據

（二零二三年十二月三十一日：支持的其他價格來源的報價釐定，其中最重要的輸入數據為人民幣4660138000元）市場利率、各項集體投資計劃的資產淨值及最新贖回價格或交易價格。

Financial assets at fair value Certificate of deposits Level 2 Discounted cash flow. The estimated future cash flow is based on the

through profit or loss – RMB82300000 contractual amount discounted at a rate that reflects the expected

(31 December 2023: RMB673023000) return rates ranged from 3.10% to 3.85%. The higher the expected

return rate the higher the fair value.以公平值計量且其變動計入存款證第2級已貼現現金流量。未來現金流量的估算乃根據合同金額，再按損益的金融資產－人民幣82300000元可反映預期回報率的比率（介乎3.10%至3.85%）貼現。預期回（二零二三年十二月三十一日：報率越高，公平值越高。人民幣673023000元）

Financial assets at fair value Other financial assets – principal Level 2 Discounted cash flow. The estimated future cash flow is based on the

through profit or loss non-guaranteed financial products contractual amount discounted at a rate that reflects the expected

– RMB326588000 return rates ranged from 2.40% to 3.97%. The higher the expected

(31 December 2023: RMB605275000) return rate the higher the fair value.

按公平值入賬的金融資產其他金融資產－保本金融產品及第2級已貼現現金流量。未來現金流量的估算乃根據合同金額，再按非保本金融產品可反映預期回報率的比率（介乎2.40%至3.97%）貼現。預期回－人民幣326588000元報率越高，公平值越高。

（二零二三年十二月三十一日：人民幣605275000元）

Financial assets at FVTOCI Notes receivables Level 3 Discounted cash flow. The estimated future cash flow is based on the

current – RMB3582334000 contractual amount discounted at a rate that reflects the expected

(31 December 2023: RMB3848095000) discounted rate ranged from 1.50% to 3.95%. The higher the discount

rate the lower the fair value.以公平值計量且其變動計入應收票據第3級已貼現現金流量。未來現金流量的估算乃根據合同金額，再按其他全面收益的金融資產，－人民幣3582334000元可反映預期回報率的比率（介乎1.50%至3.95%）貼現。貼現率即期（二零二三年十二月三十一日：越高，公平值越低。人民幣3848095000元）

74 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

26. Fair value measurements of financial instruments 26. 金融工具公平值計量（續）

(Continued)

Fair value of the Group’s financial assets and financial 本集團按經常基準以公平值計量的金

liabilities that are measured at fair value on a recurring 融資產及金融負債的公平值（續）

basis (Continued)

Fair value

Financial instruments Fair value as at 30 June 2024 hierarchy Valuation technique and key input金融工具於二零二四年六月三十日之公平值公平值等級估值方法及重大輸入數據

Equity instruments at FVTOCI Equity interest in unlisted company with no Level 3 Valuation multiples. The fair value is based on EV/EBIT multiple and

non-current open market price quote DLOM the EV/EBIT multiple at a range from 13 to 44. The higher the

– RMB408159000 EV/EBIT multiple the higher the fair value. The higher the DLOM the

(31 December 2023: RMB408159000) lower the fair value.

以公平值計量且其變動計入 並無公開市場報價的非上市公司股本權益 第3級 估值倍數。公平值乃基於EV/EBIT倍數及缺乏市場流通性貼現，其他全面收益的股本工具， －人民幣408159000元 EV/EBIT倍數介乎13至44不等。EV/EBIT倍數越高，公平值越高。

非即期（二零二三年十二月三十一日：缺乏市場流通性貼現越高，公平值越低。人民幣408159000元）

Financial assets at fair value Equity interest in unlisted company with no open Level 3 Discounted cash flow. The estimated future cash flow is based on

through profit or loss market price quote expected volatility DLOM and discount rate. The higher the expected

– RMB1296000 volatility the lower the fair value. The higher the DLOM the lower the

(31 December 2023: RMB1296000) fair value. The higher the discount rate the lower the fair value.以公平值計量且其變動計入並無公開市場報價的非上市公司股本權益第3級已貼現現金流量。未來現金流量的估算乃根據預期波動（按缺乏損益的金融資產－人民幣1296000元市場流通性貼現）及貼現率。預期波動越大，公平值越低。

（二零二三年十二月三十一日：缺乏市場流通性貼現越高，公平值越低。貼現率越高，公平人民幣1296000元）值越低。

Financial assets at fair value Equity interest in unlisted company with no Level 3 Valuation multiples. The fair value is based on EV/EBIT multiple and

through profit or loss open market price quota DLOM. The higher the EV/EBIT multiple the higher the fair value. The

non-current – RMB6880000 higher the DLOM the lower the fair value.

(31 December 2023: RMB6872000)

以公平值計量且其變動計入 並無公開市場報價的非上市公司股本權益 第3級 估值倍數。公平值乃基於EV/EBIT倍數及缺乏市場流通性貼現。

損益的金融資產，非即期 －人民幣6880000元 EV/EBIT倍數越高，公平值越高。缺乏市場流通性貼現越高，（二零二三年十二月三十一日：公平值越低。人民幣6872000元）

There were no transfers between Level 1 and 2 during the period. No 期內第1級及第2級之間並無轉撥。中期期間內概無financial assets and financial liabilities were transfer into or out of Level 3 金融資產及金融負債轉入或轉出第3級。

during the interim period.For the sensitivity analysis of unobservable inputs of financial instruments 對於金融工具的不可觀察輸入數據的敏感性分析，the management of the Group considers that the impacts are immaterial 本集團管理層認為影響並不重大，因而並未披露相and such information is not disclosed. 關資料。

The directors consider that the carrying amounts of current financial assets 董事認為，於中期簡明綜合財務資料內按攤銷成本and financial liabilities recorded at amortised cost in the interim condensed 列賬之流動金融資產及金融負債的賬面值與其公平

consolidated financial statements approximate their fair values. 值相若。

2024 中期報告 鄭州煤礦機械集團股份有限公司 75Notes to the Condensed Consolidated Financial Statements

簡明綜合財務報表附註

For the six months ended 30 June 2024 截至二零二四年六月三十日止六個月

27. Capital commitments 27. 資本承擔

At 30 June At 31 December

20242023

於二零二四年於二零二三年六月三十日十二月三十一日

RMB’000 RMB’000人民幣千元人民幣千元

(unaudited) (audited)（未經審核）（經審核）

Capital expenditure in respect of acquisition of 已訂約但未在簡明綜合財務報表╱

property plant and equipment contracted for not 綜合財務報表計提撥備的有關

provided in the condensed consolidated financial 收購物業、廠房及設備的資本

statements/consolidated financial statements 支出 625618 543858

28. Events after the end of the reporting period 28. 報告期末後事項

(i) For the Restricted Share Incentive Scheme as approved by the Board (i) 就限制性股票激勵計劃而言，經董事會批准，of Directors 10872000 of A shares were unlocked on 10 July 10872000股A股已於二零二四年七月十日解除

2024 the rest of 342000 of A shares were forfeited and yet to be 限售，餘下342000股A股已被沒收，但仍未被

repurchased and cancelled by the Company. The repurchase price of 本公司購回及註銷。依照該計劃規定的價格調the Scheme has been adjusted to RMB3.8351 per A share pursuant 整機制，該計劃的回購價格調整為每股A股人to the price adjustment mechanism as stipulated in the Scheme. 民幣3.8351元。

(ii) Under 2019 Option Incentive Scheme the last of 204000 shares (ii) 根據二零一九年期權激勵計劃，最後的were registered on 22 July 2024. Those shares were eligible for 204000股股份已於二零二四年七月二十二日

option exercise on 18 December 2023. All the shares were registered 登記。該等股份與於二零二三年十二月十八日under the 2019 Option Incentive Scheme. 行使的期權相關。所有該等股份已根據二零一九年期權激勵計劃登記。

76 Zhengzhou Coal Mining Machinery Group Co. Ltd. INTERIM REPORT 2024