2020 06116 CORPORATE INFORMATION i Interim Report 2020 Xinjiang La Chapelle Fashion Co., Ltd. 7 8 9 19 28 30 32 33 34 36 38 40 41 1 2020 2020 2 2020 2020 Xinjiang La Chapelle Fashion Co., Ltd. 2700 50 4 喆 D 20 2008 248 40 www.lachapelle.cn (ACS, ACIS) 執行董事 2020 5 8 2020 2 25 2020 2 3 非執行董事 2020 2 25 2019 12 18 2020 5 8 獨立非執行董事 喆 H 183 17 1712-1716 喆 6116 喆 7 2020 6 30 2020 2019 % 1,434,574 3,950,645 (63.69%) 692,338 2,405,081 (71.21%) (891,251) (718,119) 24.11% (898,102) (718,251) 25.04% (182,583) (153,564) 18.90% (715,519) (564,687) 26.71% (1.30) (0.91) 42.86% 48.26% 60.88% (62.13%) (18.18%) (49.88%) (14.29%) 2020 8 2020 6 30 2020 1,434.6 891.3 172,256 11.4% 63.7% 24.1% 2020 5,120 715.5 26.7% 19.6% 23.6% 14.1% 14.4% 營業收入 2020 2019 3,950.6 2020 1,434.6 63.7% 2019 12 31 5,464 2020 6 30 3,667 2020 14.35 39.51 25.16 63.7% 48.3% Naf Naf SAS 2020 7.08 42.1% 9 2020 按分銷渠道劃分的收入 6 30 2020 2019 509,184 35.5 52.2 1,683,877 42.6 (13.5) 495,718 34.6 47.2 1,645,122 41.6 (13.5) 265,498 18.5 43.6 527,392 13.4 (4.0) 1 164,174 11.4 46.8 94,254 2.4 (4.4) 1,434,574 100.0 48.3 3,950,645 100.0 (12.6) 2019 1,683.9 2020 509.2 69.8% 2019 1,645.1 2020 495.7 69.6% 2019 18% 38% 2020 34.6% 71 2020 265.5 18.5% 5.2 1 2020 10 按品牌劃分的收入 6 30 2020 2019 La Chapelle 268,307 18.7 54.9 893,809 22.6 (13.4) Puella 211,530 14.7 51.9 703,217 17.8 (13.3) 7 Modifier 190,841 13.3 47.5 634,943 16.1 (15.9) La Babité 172,303 12.0 46.8 550,191 13.9 (15.7) Candie’s 130,125 9.1 52.0 363,254 9.2 (7.1) 44,180 3.1 12.9 225,757 5.7 (38.0) 8ém 28,752 2.0 47.3 86,185 2.2 (16.1) Naf Naf 352,919 24.6 48.5 139,318 3.5 (9.8) 35,617 2.5 16.0 353,971 9.0 (19.1) 1,434,574 100.0 48.3 3,950,645 100.0 (12.6) 1 JACK WALK Pote MARC ECK 2 Naf Naf SAS 2020 5 15 2020 1 1 2020 5 15 352,919 3 2020 63.7% 69.1% 80.4% 13.6% 38.0% 11 2020 按各級城市劃分的收入 6 30 2020 2019 116,965 8.2 716,592 18.1 462,222 32.2 1,600,140 40.5 268,145 18.7 778,749 19.7 234,323 16.3 715,846 18.1 352,919 24.6 139,318 3.6 1,434,574 100.0 3,950,645 100.0 1 2014 9 24 2 Naf Naf SAS 2020 按產品類別劃分的收入 6 30 2020 2019 977,495 68.1 2,644,104 66.9 133,727 9.3 447,870 11.3 312,954 21.8 839,564 21.3 10,398 0.8 19,107 0.5 1,434,574 100.0 3,950,645 100.0 2020 12 2020 銷售費用和管理費用 2020 1,067.0 2019 2,728.3 1.2% 2.0% 0.6% 營業成本 2020 74.4% 2019 2019 1,545.6 69.1% 2020 2020 742.2 52.0% Naf Naf SAS 2020 毛利和毛利率 179.3 2019 2019 2,405.1 231.5 2020 692.3 71.2% 2020 12.5% 2019 5.9% 2020 2019 60.9% 2020 48.3% 2020 13 2020 資產減值損失 期內淨虧損及淨虧損率 2020 173.6 2019 2020 206.6 715.5 2019 564.7 26.7% 707.6 2019 其他收益,淨額 498.1 42.1% 2020 49.9% 2019 2020 9.8 2019 14.3% 84.3 2020 9.8 資本開支 財務費用╱收益,淨額 2020 2020 109.3 63.7 2019 2019 118.6 474.9 現金及現金流量 虧損總額 2020 186.3 2019 1,157.5 2019 718.3 2020 898.1 25.0% 2020 111.4 2019 所得稅費用 687.9 2020 2020 (182.6) 2019 1) 41.6 2) (153.6) 2020 63.7 3) 20.3% 2019 21.4% 6.1 2020 14 2020 銀行貸款及其他借款 211.9 2019 627.9 2020 6 30 1,833.2 2020 1) 2019 12 31 1,842.7 270 2) 289.7 3) 192.3 資產抵押 2020 6 30 (a) 2020 6 30 1,349.6 48.1 2019 12 31 175.5 2019 12 31 1,384.4 (b) 2020 6 30 69.2 2020 312.6 2019 2019 12 31 69.2 313.1 2020 52.4 2019 40.2 (c) 2020 6 30 145.7 2019 12 31 142.8 2020 1-6 2020 6 30 2,682.5 1.6 2019 3.2 884.5 90.56% 88.58% 或然負債 2020 6 30 15 2020 零售網路 2020 6 30 NafNaf 2019 12 31 5,464 3,667 1,356 586 2015 12 31 2020 6 30 2019 12 31 2020 6 30 2019 12 31 300 8.18 443 8.11 1,421 38.75 1,909 34.94 1,020 27.82 1,296 23.72 926 25.25 1,230 22.51 586 10.72 3,667 100.00 5,464 100.00 1 2014 9 24 2 2019 Naf Naf 2020 6 30 2019 12 31 2020 6 30 2019 12 31 2,124 57.92 2,584 47.29 1,319 35.97 2,123 38.85 224 6.11 757 13.86 3,667 100.00 5,464 100.00 2020 16 2020 6 30 2019 12 31 2020 6 30 2019 12 31 La Chapelle 938 25.58 1,204 22.04 Puella 792 21.60 1,033 18.91 7 Modifier 740 20.18 958 17.53 La Babité 571 15.57 767 14.04 Candie’s 458 12.49 593 10.85 108 2.94 216 3.95 8ém 48 1.31 94 1.72 Naf Naf – – 586 10.72 12 0.33 13 0.24 3,667 100.00 5,464 100.00 2020 2020 6 30 La Chapelle 266 14.80 Puella 241 13.41 7 Modifier 218 12.13 La Babité 196 10.91 Candie’s 135 7.51 108 6.01 8ém 46 2.56 1 0.06 Naf Naf 586 32.61 1,797 100 2020 2020 Naf Naf Naf Naf 2020 5 15 17 2020 同店銷售 未來展望 2020 2020 39.5% 2020 1 2019 61.7% 關閉虧損門店,拓展線上新零售模式 2 3,667 2019 1,797 3 盤活長期存量資產,開展應付債務重組 7.25 2020 18 (ii) 352 (iii) 2020 6 30 571 XV (i) XV 7 8 2020 2020 6 30 6 30 A 7 141,874,425 1,4 42.62% 25.91% A (L) 317(1)(a) 45,204,390 1,4,5 13.58% 8.25% A (L) 318 141,600,000 2,6 42.54% 25.85% A (S) 317(1)(a) 45,200,000 3,5 13.58% 8.25% A (S) 318 19 2020 3 2018 5 8 2018 10 18 2019 2 1 2019 8 5 2020 4 8 1 141,874,425 A A 45,200,000 A 2020 6 30 25.91% 45,200,000 A 2020 10 8 2020 6 30 2014 1 9 8.25% 317 4 2020 7 12 318 187,078,815 A 141,874,425 A 45,204,390 A 45,204,390 A 2020 6 30 2020 6 30 34.16% A 56.20% 8.25% 2020 7 10 2022 7 9 2 2017 11 28 2017 12 7 2018 5 2020 7 16 9 19 2018 10 18 2019 2 1 2019 6 45,204,390 A 2020 6 30 10 141,600,000 A 8.25%, 45,204,390 A 68,400,000 A 2020 11 27 73,200,000 A 2020 12 4 2020 6 30 6 2020 8 17 25.85% 141,600,000 A , 2020 6 30 25.85%, 2019 8 6 141,600,000 A 68,400,000 A 2020 11 27 73,200,000 A 2020 12 4 , 7 L S A 2020 20 2020 6 30 18 XV (i) XV 7 8 (ii) 352 (iii) 2020 6 30 336 2020 6 30 18 2020 2020 6 30 6 30 8 1 45,204,390 13.58% 8.25% A (L) 317(1)(a) 141,874,425 42.62% 25.91% A (L) 318 45,200,000 13.58% 8.25% A (S) 317(1)(a) 141,600,000 42.54% 25.85% A (S) 318 The Goldman Sachs 16,593,935 4.98% 3.03% Group, Inc. 2 A (L) 141,600,000 42.54% 25.85% A (L) 21 2020 2020 2020 6 30 6 30 8 45,200,000 13.58% 8.25% A (L) 1 11,400,000 5.31% 2.08% 4 H (L) China Cinda Asset 49,597,132 23.09% 9.06% Management Co., Ltd. 3 H (L) 22,150,000 10.31% 4.04% H (L) 4 5 9,531,600 4.44% 1.74% H (L) 5 9,531,600 4.44% 1.74% H (L) 22,236,800 10.35% 4.06% 6 H (L) 6 16,630,800 7.74% 3.04% H (L) 7 10,345,400 4.82% 1.89% H (L) 2020 22 3 China Cinda Asset Management Co., Ltd. 49,597,132 H 1 45,204,390 A 2020 6 30 Cinda Investment Co., Ltd. Hainan Jianxin Investment 8.25% Management Co., Ltd. Jinxin Changtai Investment Partnership 2014 1 9 in Meishan Bonded Port Aera, Ningbo (Limited Partnership) 317 318 2020 6 30 4 141,874,425 A 141,600,000 A 1 2020 6 30 25.91% H 25.85%) 5 9,531,600 2018 5 8 2018 10 18 2019 H Areo Holdings Limited 2 1 2019 8 5 2020 4 8 Orchid Asia V Group, Limited 45,200,000 A Orchid Asia V Group Management, Limited 2020 Orchid Asia VI GP, Limited Oavi Holdings, L.P. Orchid Asia 6 30 8.25% A VI, L.P.) 9,026,600 H Orchid Asia V Co- 2020 10 8 Investment, Limited 505,000 H 2020 7 16 9,531,600 H 45,204,390 A , 2020 6 30 8.25% 45,204,390 A 6 H 2020 6 30 16,630,800 H 5,606,000 H 2 The Goldman Sachs Group, Inc. 7 10,345,400 The Goldman Sachs Group, Inc. H Beijing Kuanjie Bohua 2011 Investment Center (Limited Partnership) 2020 6 30 16,593,935 10,345,400 H A The Goldman Sachs Group, Inc 8 L S 2020 6 30 XV 2 3 336 23 2020 2020 6 30 2020 6 30 2019 6 30 9,844,599 1,691,400 A A 2020 1 1,691,400 A 5.99 5.70 9,844,599 2020 6 30 A 2020 6 30 A 2019 8 14 30 2020 4 3 A.1.8 A.2 A.3 2020 6 30 A.1.8 2020 24 A.2 2020 6 30 2020 2 25 14 2020 2 25 2020 5 8 2020 8 14 2020 8 14 2020 6 30 13.51B(1) A.3 2020 2 25 2020 2 25 2020 5 8 13.51B(1) 2020 8 14 2020 8 14 2020 8 14 2020 2 25 2020 8 14 2020 4 20 25 2020 (4) 2020 7 16 2020 6 30 A 45,204,390 2020 7 16 (5) 2020 8 14 (1) 2020 2020 8 14 2020 7 30 2019 (6) 2020 8 17 2020 6 30 A 141,600,000 (2) 2020 8 17 2020 7 8 (7) 2020 9 1 2020 2020 7 8 2020 9 1 (3) 2020 7 10 (8) 2020 9 9 187,078,815 A 2020 2020 7 10 2022 7 9 2020 7 12 2020 9 10 2020 26 2020 9 24 27 2020 2020 6 30 2020 6 30 2019 12 31 1 236,914 357,684 2 – – 3 236,625 587,123 4 63,861 101,679 5 130,680 174,643 6 813,920 1,728,645 7 26,286 25,588 8 16,679 224,559 1,524,965 3,199,921 9 – – 10 92,280 189,020 11 187,751 193,216 12 11,646 11,646 13 93,733 97,777 14 1,619,656 1,678,939 15 142,195 141,787 16 451,858 1,609,398 17 174,353 183,554 18 78,231 78,231 19 182,908 274,241 20 517,742 335,914 21 14,613 17,879 3,566,966 4,811,602 5,091,931 8,011,523 2020 28 2020 6 30 2020 6 30 2019 12 31 23 1,478,451 1,481,107 24 10,177 255,476 25 1,253,020 1,721,205 26 745 2,489 27 5,655 52,268 28 112,161 190,991 29 59,809 227,208 30 725,078 754,676 31 562,390 799,667 4,207,486 5,485,087 32 – – 33 384,865 1,300,452 34 197 35,299 20 1,915 37,517 35 16,886 26,972 403,863 1,400,240 4,611,349 6,885,327 36 547,672 547,672 37 1,910,804 1,910,800 38 20,010 10,165 39 (36,075) (39,958) 40 246,788 246,788 41 (2,122,319) (1,414,703) 526,860 1,240,434 (46,278) (114,238) 480,582 1,126,196 5,091,931 8,011,523 29 2020 2020 6 30 2020 6 30 2019 12 31 166,597 144,399 1 2,492,365 2,242,671 36,930 24,417 2 413,013 584,616 3 745,124 1,269,526 26,286 25,588 7,845 88,696 3,888,160 4,379,913 59,992 60,569 4 651,308 680,078 22,777 22,777 15,532 21,732 4,387 4,387 5,278 31,044 23,323 24,666 39,302 50,743 163,200 74,126 985,099 970,122 4,873,259 5,350,035 2020 30 2020 6 30 2020 6 30 2019 12 31 630,400 737,400 135 165,594 1,493,198 1,518,460 – 167 – 88,495 26,886 31,397 48,401 60,413 1,309,101 1,076,630 15,407 32,648 3,523,528 3,711,204 13,525 25,327 20 206 – 49 13,545 25,582 3,537,073 3,736,786 547,672 547,672 1,897,268 1,897,265 20,010 10,165 246,788 246,788 (1,335,532) (1,068,311) 1,336,186 1,613,249 4,873,259 5,350,035 31 2020 2020 6 30 6 2020 1-6 2019 1-6 42 1,434,574 3,950,645 42 742,236 1,545,564 43 16,980 15,325 44 1,066,957 2,728,253 45 179,286 231,507 46 109,320 118,561 110,891 136,954 5,228 13,323 47 9,789 84,291 48 315,790 67,805 (170) 77,874 49 (4,044) – 50 (359,834) 10,155 51 (173,561) (206,613) 52 814 14,808 (891,251) (718,119) 53 1,179 5,717 54 8,030 5,849 (898,102) (718,251) 56 (182,583) (153,564) (715,519) (564,687) (611,277) (564,687) (104,242) (707,616) (498,134) (7,903) (66,553) 39 3,883 15,308 3,883 15,308 (514) – 4,397 15,308 (711,636) (549,379) (703,733) (482,826) (7,903) (66,553) 57 (1.30) (0.91) 57 (1.30) (0.91) 2020 32 2020 6 30 6 2020 1-6 2019 1-6 5 563,542 1,963,388 5 500,750 1,285,115 4,531 325 177,907 554,681 52,242 118,715 9,093 31,088 13,363 36,460 5,494 11,162 1,585 33,375 6 (8,068) (20,647) – – (167,038) (158,016) (317) 68 (354,819) (171,756) 23 2,441 2,000 4,110 (356,796) (173,425) (89,074) (43,569) (267,722) (129,856) (267,722) (129,856) (267,722) (129,856) 33 2020 2020 6 30 6 2020 1-6 2019 1-6 1,590,521 4,626,370 58 56,987 121,084 1,647,508 4,747,454 (892,302) (1,951,354) (331,540) (1,126,751) (85,037) (144,066) 58 (152,352) (367,832) (1,461,231) (3,590,003) 58 186,277 1,157,451 567 1,281 58 – 162,976 58 – 82,287 567 246,544 (63,682) (474,890) 58 – (304,670) 58 (48,320) (154,866) (112,002) (934,426) (111,435) (687,882) 2020 34 2020 6 30 6 2020 1-6 2019 1-6 270,000 748,270 – – 270,000 748,270 (233,864) (1,044,813) (55,805) (70,121) 58 (192,269) (261,247) (481,938) (1,376,181) (211,938) (627,911) 9,650 (1,312) (127,446) (159,654) 175,549 449,863 58 48,103 290,209 35 2020 2020 6 30 6 2020 1-6 2019 1-6 558,313 1,633,927 25,268 1,149,192 583,581 2,783,119 (236,779) (1,559,906) (104,571) (277,891) (30,795) (6,966) (44,660) (329,098) (416,805) (2,173,861) 166,776 609,258 213 67 – 80,000 – – 213 80,067 (13,397) (64,969) – (3,000) (3,661) – (17,058) (67,969) (16,845) 12,098 2020 36 2020 6 30 6 2020 1-6 2019 1-6 120,000 280,000 120,000 280,000 (227,000) (1,059,789) (13,656) (47,334) (25,312) (17,262) (265,968) (1,124,385) (145,968) (844,385) 3 3,966 (223,029) 175,549 284,879 179,515 61,850 37 2020 2020 6 30 6 2020 1-6 547,672 1,910,800 10,165 (39,958) 246,788 (1,414,703) 1,240,434 (114,238) 1,126,196 – – – 3,883 – (707,616) (703,733) (7,903) (711,636) 1. – 4 – – – – 4 – 4 2. – – – – – – – 75,863 75,863 3. – – 9,845 – – – (9,845) – (9,845) 547,672 1,910,804 20,010 (36,075) 246,788 (2,122,319) 526,860 (46,278) 480,582 2020 38 2020 6 30 6 2019 1-6 547,672 1,895,342 (13,187) 246,885 770,706 3,447,418 114,539 3,561,957 – – 15,308 – (498,134) (482,826) (66,553) (549,379) 1. – 1,082 – – – 1,082 – 1,082 2. – – – – – – (148,149) (148,149) 1. – 13,535 – – – 13,535 (13,525) – 547,672 1,909,959 2,121 246,885 272,572 2,979,209 (113,698) 2,865,511 39 2020 2020 6 30 6 2020 1-6 547,672 1,897,265 10,165 246,788 (1,068,311) 1,613,249 – – – – (267,221) (267,221) – – – – – – 1. – 3 – – – 3 2. – – 9,845 – – (9,845) 547,672 1,897,268 20,010 246,788 (1,335,532) 1,336,186 2019 1-6 547,672 1,895,342 246,885 447,501 3,137,400 – – – (129,856) (129,856) – – – – – 1. – 1,082 – – 1,082 547,672 1,896,424 246,885 317,645 3,008,626 2020 40 2020 6 30 6 2001 3 14 2004 2 26 2011 5 23 A H 270 1 3 3300 2020 7 8 D 20 2008 2020 8 28 Naf Naf SAS 2020 5 15 2020 1-6 707,616 2019 1-6 498,134 2020 6 30 2,682,521 2019 12 31 2,285,166 12 1,833,201 1,253,020 41 2020 2020 6 30 6 1. 2020 12 31 10.09 2. 2020 6 19 7.25 100% 5.5 0.9 3. 4. 8 10 6 5. 6. 2020 42 2020 6 30 6 1. 遵循企業會計準則的聲明 2020 6 30 2020 1-6 2. 會計期間 1 1 12 31 3. 記賬本位幣 4. 企業合併 43 2020 2020 6 30 6 4. 企業合併(續) 2020 44 2020 6 30 6 5. 合併財務報表 6. 合營安排分類及共同經營 45 2020 2020 6 30 6 7. 現金及現金等價物 8. 外幣業務和外幣報表折算 2020 46 2020 6 30 6 9. 金融工具 (1) (2) (a) (b) 47 2020 2020 6 30 6 9. 金融工具(續) 2020 48 2020 6 30 6 9. 金融工具(續) 49 2020 2020 6 30 6 9. 金融工具(續) 12 2020 50 2020 6 30 6 9. 金融工具(續) 2 10. 存貨 11. 長期股權投資 51 2020 2020 6 30 6 11. 長期股權投資(續) 2020 52 2020 6 30 6 11. 長期股權投資(續) 53 2020 2020 6 30 6 11. 長期股權投資(續) 12. 固定資產 10 20 0% 5% 10% 5 10 5% 9.5% 19% 4 5 5% 19% 23.75% 3 5 5% 19% 31.67% 2020 54 2020 6 30 6 13. 在建工程 14. 借款費用 (1) (2) (3) (1) (2) 55 2020 2020 6 30 6 14. 借款費用(續) 3 15. 使用權資產(自2019年1月1日起適用) (1) (2) (3) (4) 16. 無形資產 2020 56 2020 6 30 6 16. 無形資產(續) 50 8-10 2-10 8-12 8 17. 資產減值 57 2020 2020 6 30 6 17. 資產減值(續) 18. 長期待攤費用 2-5 19. 職工薪酬 2020 58 2020 6 30 6 19. 職工薪酬(續) 20. 租賃負債(自2019年1月1日起適用) 21. 預計負債 (1) (2) (3) 59 2020 2020 6 30 6 22. 股份支付 2020 60 2020 6 30 6 23. 收入 (a) (b) 61 2020 2020 6 30 6 24. 合同負債 25. 政府補助 26. 所得稅 2020 62 2020 6 30 6 26. 所得稅(續) (1) (2) (1) (2) 63 2020 2020 6 30 6 27. 租賃(自2019年1月1日起適用) (1) (2) 2020 64 2020 6 30 6 27. 租賃(自2019年1月1日起適用)續) 15 20 (1) (2) (1) (2) 65 2020 2020 6 30 6 27. 租賃(自2019年1月1日起適用)續) 12 35,000 28. 回購股份 29. 利潤分配 30. 公允價值計量 2020 66 2020 6 30 6 30. 公允價值計量(續) 31. 重大會計判斷和估計 67 2020 2020 6 30 6 31. 重大會計判斷和估計(續) 18 2020 68 2020 6 30 6 31. 重大會計判斷和估計(續) 69 2020 2020 6 30 6 31. 重大會計判斷和估計(續) (i) (ii) (iii) 2020 70 2020 6 30 6 1. 主要稅種及稅率 – 13% 3% Naf Naf SAS 20% – 1% 3% 7% – 25% Lacha Fashion I Limited 8.25% LaCha Apparel II Sàrl 15% Naf Naf SAS 31% – 3% – 2% – 30% 1.2% 12% – Lacha Fashion I Limited 8.25% 75% 20 1. 貨幣資金 2020 6 30 2019 12 31 2,241 6,763 45,862 168,786 188,811 182,135 236,914 357,684 2020 6 30 59 2020 6 30 3,685 2019 12 31 76,030 71 2020 2020 6 30 6 1. 貨幣資金(續) 2. 交易性金融資產 2020 6 30 2019 12 31 93,733 97,777 (93,733) (97,777) (93,733) (97,777) – – 2020 6 30 0 2019 12 31 0 3. 應收賬款 90 2020 6 30 2019 12 31 90 193,357 528,954 90 1 58,373 77,813 1 2 29,788 14,016 2 3 12,136 15,121 3 33,112 30,221 326,766 666,125 90,141 79,002 236,625 587,123 2020 72 2020 6 30 6 3. 應收賬款(續) 2020 1-6 79,002 11,971 – (832) 90,141 2019 51,660 30,572 (1,575) (1,655) 79,002 2020 6 30 2019 12 31 (%) (%) (%) (%) 75,037 23 75,037 100 169,345 25 63,066 37 251,729 77 15,104 6 496,780 75 15,936 3 326,766 100 90,141 666,125 100 79,002 2020 6 30 4,284 4,284 100% (i) 58,782 58,782 100% (ii) Naf 11,971 11,971 100% (iii) 75,037 75,037 73 2020 2020 6 30 6 3. 應收賬款(續) 2019 12 31 4,284 4,284 100% (i) 165,061 58,782 36% (ii) 169,345 63,066 (i) 2020 6 30 4,284 (ii) 2020 6 30 2019 12 31 (iii) 2020 6 30 Naf Naf SAS 2020 5 15 2020 6 30 2019 12 31 (%) (%) 90 177,995 2 3,560 424,655 2 8,494 90 1 52,156 5 2,608 59,550 5 2,978 1 2 15,306 30 4,592 10,334 30 3,100 2 3 4,820 60 2,892 2,191 60 1,314 3 1,452 100 1,452 50 100 50 251,729 15,104 496,780 15,936 2020 74 2020 6 30 6 3. 應收賬款(續) 2020 1-6 11,691 2019 30,572 0 2019 1,575 2020 6 30 2019 12 31 64,942 2,645 20% 81,886 9,093 12% 4. 預付款項 2020 6 30 2019 12 31 (%) (%) 1 63,861 100 88,091 87 1 2 – – 13,588 13 63,861 100 101,679 100 2020 6 30 2019 12 31 (%) (%) 42,068 67 61,222 60 75 2020 2020 6 30 6 5. 其他應收款 2020 6 30 2019 12 31 – – 130,680 174,643 130,680 174,643 2020 6 30 2019 12 31 4,468 3,314 6,053 – – – 10,521 3,314 10,521 3,314 – – 2020 6 30 2019 12 31 1 52,383 70,563 1 2 89,681 37,331 2 3 24,847 26,636 3 13,617 97,292 180,528 231,822 49,848 57,179 130,680 174,643 2020 76 2020 6 30 6 5. 其他應收款(續) 2020 6 30 2019 12 31 144,863 166,224 – 18,868 – 14,028 2,058 4,532 33,607 7,707 Naf Naf SAS – 20,463 180,528 231,822 49,848 57,179 130,680 174,643 12 2020 1-6 12 7,000 16,726 33,453 57,179 – – – – – – – – – – – – – – – – 10,178 8,843 2,610 21,631 (1,792) – (17,207) (18,999) – – – – – – (11,755) (11,755) – – – – 1 1,792 – – 1,792 17,178 25,569 7,101 49,848 1 1 77 2020 2020 6 30 6 5. 其他應收款(續) 12 2019 12 26,168 – 1,291 27,459 (4,156) 4,156 – – (1,361) – 1,361 – – – – – – – – – 3,781 12,570 30,801 47,152 (11,725) – – (11,725) – – – – (1,940) – – (1,940) 14 – – 14 1 (3,781) – – (3,781) 7,000 16,726 33,453 57,179 6. 存貨 2020 6 30 2019 12 31 32,713 – 32,713 8,025 – 8,025 1,105,777 (333,492) 772,285 2,054,011 (342,606) 1,711,405 8,922 – 8,922 9,215 – 9,215 1,147,412 (333,492) 813,920 2,071,251 (342,606) 1,728,645 2020 78 2020 6 30 6 6. 存貨(續) 2020 1-6 342,606 173,561 – (156,449) (26,226) – 333,492 2019 326,851 348,842 – (312,698) (20,595) 206 342,606 7. 一年內到期的非流動資產 2020 6 30 2019 12 31 26,286 25,588 7,464 7,287 7,464 7,287 26,286 25,588 79 2020 2020 6 30 6 7. 一年內到期的非流動資產(續) 2020 1-6 12 – – 7,287 7,287 – – – – – – – – – – – – – – – – – – 177 177 – – – – – – – – – – – – – – – – – – 7,464 7,464 2020 80 2020 6 30 6 7. 一年內到期的非流動資產(續) 2020 1-6 12 – – 7,287 7,287 – – – – – – – – – – – – – – – – – – 177 177 – – – – – – – – – – – – – – 7,464 7,464 8. 其他流動資產 2020 6 30 2019 12 31 12,309 89,094 – 72,000 4,281 63,967 1 40,000 39,500 2 379,747 42,400 – 8,858 89 4,106 419,747 95,366 16,679 224,559 81 2020 2020 6 30 6 8. 其他流動資產(續) 1 2020 6 30 40,000 2019 39,500 6% 2 2019 12 18 1 60% 2019 12 31 2020 6 30 37,400 5.22% 5.66% 2020 6 30 5,000 6.00% 2020 5 15 Naf Naf SAS Naf Naf Naf Naf Naf Naf 2020 6 30 Naf Naf 10,000 80,777 6% 2020 1 22 2020 6 30 256,570 4.35% 5.7% 9. 債權投資 2020 6 30 2019 12 31 – – – – – – 2017 6,500 5.22% 2018 11 30 2 5.77% 2020 11 30 2020 6 30 7 2020 82 2020 6 30 6 10. 長期應收款 2020 6 30 2019 12 31 56,695 – 56,695 55,188 – 55,188 37,574 (1,989) 35,585 137,613 (3,781) 133,832 94,269 (1,989) 92,280 192,801 (3,781) 189,020 2020 6 30 5.46% 2019 5.46% 2020 1-6 12 12 3,781 3,781 (1,792) (1,792) – – – – – – 1,989 1,989 2019 12 12 – – 1 3,781 3,781 – – – – – – 3,781 3,781 1 1 83 2020 2020 6 30 6 11. 長期股權投資 2020 1-6 157,660 – – – – – – – – 157,660 – – – – – – – – – – – (39,250) 21,522 – – (319) – – – – – 21,203 – 6,871 – – (335) – – – – – 6,536 – 2,462 – – (110) – – – – – 2,352 – 1 4,701 – – 595 – (5,296) – – – – – 193,216 – – (169) – (5,296) – – – 187,751 (39,250) 1 2020 2 21 5,000 2020 84 2020 6 30 6 11. 長期股權投資(續) 2019 LaCha Apparel II Sàrl. 161,343 – (134,068) (27,275) – – – – – – – 157,593 – – 67 – – – – – 157,660 – 45,127 – – (5,877) – – – – (39,250) – (39,250) 20,820 – – 702 – – – – 21,522 – 300 – – (300) – – – – – – – 1 236,397 – – 132,411 – (362,609) – (6,199) – – – 3,766 – – (56) – (3,710) – – – – – 7,681 – – (810) – – – – – 6,871 – 2,907 – – (445) – – – – – 2,462 – – 3,500 – 1,201 – – – – – 4,701 – 4,701 – 635,934 3,500 (134,068) 99,618 – (366,319) – (6,199) (39,250) 193,216 (39,250) 1 2019 5 31 275,000 85 2020 2020 6 30 6 11. 長期股權投資(續) 2020 1-6 (39,250) – – (39,250) 2019 – (39,250) – (39,250) 12. 其他權益工具投資 2020 6 30 TNPI (24,344) – (a) (19,468) 10,534 (b) (12,493) 1,112 (c) (56,305) 11,646 2020 86 2020 6 30 6 12. 其他權益工具投資(續) 2019 TNPI (24,344) – (a) (19,468) 10,534 (b) (12,493) 1,112 (c) (56,305) 11,646 (a) 2016 TNPI 3,750 25,026 20.75% 2020 6 30 2019 12 31 (b) 2017 1,075 15,000 3.75% 2019 1,075 2019 15,002 7.07% 2020 6 30 10,534 2019 12 31 10,534 (c) 2017 7 13,605 9.07% 2018 3 2020 6 30 1,112 2019 12 31 1,112 13. 其他非流動金融資產 2020 6 30 2019 12 31 93,733 97,777 87 2020 2020 6 30 6 14. 固定資產 2020 1-6 1,710,848 66,710 4,513 139,783 1,921,854 4,289 – 581 1,479 6,349 – – – – – – – – – – – – – – – (2,712) (6,103) (51) (2,444) (11,310) – – (2,591) (26,085) (28,676) 1,712,425 60,607 2,452 112,733 1,888,217 109,612 25,203 2,063 97,222 234,100 42,897 4,451 95 10,598 58,041 – – (51) (1,127) (1,178) – (21) (834) (21,547) (22,402) 152,509 29,633 1,273 85,146 268,561 2,712 6,103 – – 8,815 – – – – – (2,712) (6,103) – – (8,815) – – – – – 1,559,916 30,974 1,179 27,587 1,619,656 1,598,524 35,404 2,450 42,561 1,678,939 2020 88 2020 6 30 6 14. 固定資產(續) 2019 808,867 57,928 8,386 161,473 1,036,654 3,626 4,192 725 11,072 19,615 895,643 509 – 7,932 904,084 2,523 6,057 – – 8,580 189 115 – – 304 – (123) (4,592) (12,181) (16,896) – (1,968) (6) (28,513) (30,487) 1,710,848 66,710 4,513 139,783 1,921,854 52,456 17,099 4,143 97,907 171,605 57,156 8,403 905 28,984 95,448 – (73) (2,984) (6,963) (10,020) – (226) (1) (22,706) (22,933) 109,612 25,203 2,063 97,222 234,100 – – – – – 2,682 6,036 – – 8,718 30 67 – – 97 2,712 6,103 – – 8,815 1,598,524 35,404 2,450 42,561 1,678,939 756,411 40,829 4,243 63,566 865,049 2020 6 30 2019 12 31 2020 6 30 89 2020 2020 6 30 6 14. 固定資產(續) 2020 6 30 59 2020 6 30 99,537 2019 12 31 1,007,143 15. 在建工程 2020 6 30 2019 12 31 68,202 – 68,202 68,165 – 68,165 71,232 – 71,232 71,232 – 71,232 AI 2,390 – 2,390 2,390 – 2,390 371 – 371 – – – – – – – – – ERP – – – – – – – – – 12,034 (12,034) – 142,195 – 142,195 153,821 (12,034) 141,787 2020 90 2020 6 30 6 15. 在建工程(續) 2020 1-6 (%) 1,099,961 71,232 – – – – 71,232 + 93 273,922 – 371 – – – 371 + 100 296,286 68,165 37 – – – 68,202 + 69 AI 4,999 2,390 – – – – 2,390 48 – 12,034 – – – (12,034) – – – (12,034) – – 12,034 – 141,787 408 – – – 142,195 91 2020 2020 6 30 6 15. 在建工程(續) 2019 (%) 1,099,961 525,861 356,066 – (810,695) – 71,232 + 93 273,922 40,827 5,553 – (46,380) – – + 100 296,286 37,942 62,496 – (32,273) – 68,165 + 69 AI 4,999 – 2,390 – – – 2,390 48 49,000 9,465 6,467 (15,932) – – – 100 ERP 5,898 872 – (872) – – – 100 113,310 – 14,736 – (14,736) – – + 100 – 985 12,034 (985) – (12,034) – – 615,952 459,742 (17,789) (904,084) (12,034) 141,787 2020 6 30 0 2019 12 31 12,034 59 2020 92 2020 6 30 6 16. 使用權資產 2020 1-6 2,219,009 (327,685) (904,130) – 987,194 467,308 145,617 (82,695) (67,348) – 462,882 142,303 – (50,702) (19,147) – 72,454 451,858 1,609,398 93 2020 2020 6 30 6 17. 無形資產 2020 1-6 8,082 124,644 162,818 136,385 1,550 433,479 – 3,181 4,490 – – 7,671 (3,918) (30,324) – (136,385) (1,550) (172,177) 4,164 97,501 167,308 – – 268,973 2,360 72,689 16,635 15,866 1550 109,100 216 4,686 1,670 – – 6,572 – (3,636) – (15,866) (1,550) (21,052) 2,576 73,739 18,305 – – 94,620 3,918 26,431 – 110,476 – 140,825 (3,918) (26,431) – (110,476) – (140,825) – – – – – – – – – – – – 1,588 23,762 149,003 – – 174,353 1,804 25,524 146,183 10,043 – 183,554 2020 94 2020 6 30 6 17. 無形資產(續) 2019 4,086 77,599 162,818 60,815 1,550 306,868 – 30,399 – – – 30,399 78 17,711 – – – 17,789 3,844 17,098 – 107,641 – 128,583 74 454 – 2,039 – 2,567 – (17,894) – – – (17,894) – (723) – (34,110) – (34,833) 8,082 124,644 162,818 136,385 1,550 433,479 1,917 63,404 13,361 21,837 697 101,216 443 9,994 3,274 11,718 853 26,282 – 27 – 77 – 104 – (281) – – – (281) – (455) – (17,766) – (18,221) 2,360 72,689 16,635 15,866 1,550 109,100 – – – – – – 3,874 26,142 – 109,354 – 139,370 44 289 – 1,122 – 1,455 3,918 26,431 – 110,476 – 140,825 1,804 25,524 146,183 10,043 – 183,554 2,169 14,195 149,457 38,978 853 205,652 2020 6 30 2019 12 31 2020 6 30 2019 12 31 2020 6 30 59 95 2020 2020 6 30 6 18. 商譽 2020 1-6 Naf Naf SAS 73,466 – (73,466) – – 78,231 – – – 78,231 13,383 – – – 13,383 7,992 – (7,992) – – 173,072 – (81,458) – 91,614 Naf Naf SAS 73,466 – (73,466) – – – – – – – 13,383 – – – 13,383 7,992 – (7,992) – – 94,841 – (81,458) – 13,383 78,231 78,231 2020 96 2020 6 30 6 18. 商譽(續) 2019 Naf Naf SAS – 72,088 – 1,378 73,466 92,339 – (14,108) – 78,231 13,383 – – – 13,383 7,992 – – – 7,992 113,714 72,088 (14,108) 1,378 173,072 Naf Naf SAS – 72,664 – 802 73,466 5,179 – (5,179) – – – 13,383 – – 13,383 – 7,992 – – 7,992 5,179 94,039 (5,179) 802 94,841 108,535 78,231 97 2020 2020 6 30 6 18. 商譽(續) 2020 1-6 Naf Naf SAS 73,466 – (73,466) – – 13,383 – – – 13,383 7,992 – (7,992) – – 2019 Naf Naf SAS – 72,664 – 802 73,466 5,179 – (5,179) – – – 13,383 – – 13,383 – 7,992 – – 7,992 0 1 5 2020 98 2020 6 30 6 19. 長期待攤費用 2020 1-6 274,241 46,704 (137,513) (524) 182,908 2019 570,867 281,894 (591,654) 22,358 100 (9,324) 274,241 99 2020 2020 6 30 6 20. 遞延所得稅資產╱負債 2020 6 30 2019 12 31 – – – – 928,276 232,069 928,276 232,069 1,489,397 372,349 770,200 192,550 183,744 45,936 183,744 45,936 177,976 44,494 176,068 44,017 92,264 23,066 92,264 23,066 70,104 17,526 52,396 13,099 – – 9,224 2,306 7,632 1,908 7,632 1,908 1,975 494 4,252 1,063 – – – – 2,951,368 737,842 2,224,056 556,014 2020 100 2020 6 30 6 20. 遞延所得稅資產╱負債(續) 2020 6 30 2019 12 31 789,144 197,286 789,144 197,286 86,676 21,669 86,676 21,669 41,097 10,728 41,097 10,728 7,664 1,916 7,664 1,916 4,576 1,144 4,576 1,144 80,238 24,874 80,238 24,874 (142,408) (35,602) 866,987 222,015 1,009,395 257,617 2020 6 30 2019 12 31 (220,100) 517,742 (220,100) 335,914 220,100 1,915 220,100 37,517 101 2020 2020 6 30 6 20. 遞延所得稅資產╱負債(續) 2020 6 30 2019 12 31 1,215,169 677,730 1,886,431 1,782,189 3,101,600 2,459,919 2020 6 30 2019 12 31 112,526 8,284 84,622 84,622 196,361 196,361 273,918 273,918 920,953 920,953 1,588,380 1,484,138 21. 其他非流動資產 2020 6 30 2019 12 31 14,613 17,879 – – 14,613 17,879 2020 102 2020 6 30 6 22. 資產減值準備 2020 1-6 79,002 11,971 – – – (832) 90,141 60,493 28,838 1,792 (18,999) – (11,755) 60,369 342,606 173,561 – – (156,449) (26,226) 333,492 7,287 177 – – – – 7,464 95,366 337,847 – – – (13,466) 419,747 3,781 – (1,792) – – – 1,989 39,250 – – – – – 39,250 8,815 – – – – (8,815) – 12,034 – – – – (12,034) – 123,103 – – – (31,503) (19,147) 72,454 140,825 – – – – (140,825) – 94,841 – – – (94,841) – – 1,007,403 552,394 – (18,999) (282,793) (233,099) 1,024,906 103 2020 2020 6 30 6 22. 資產減值準備(續) 2019 51,660 30,572 (1,575) – (1,655) – 79,002 27,459 46,685 (11,725) – (1,940) 14 60,493 326,851 348,842 – (312,698) (20,595) 206 342,606 – 7,287 – – – – 7,287 5,000 90,366 – – –– – 95,366 – 3,781 – – – – 3,781 – 39,250 – – – – 39,250 – 8,718 – – – 97 8,815 – 11,902 – – – 132 12,034 – 122,892 – – – 211 123,103 – 139,370 – – – 1,455 140,825 5,179 94,039 – – (5,179) 802 94,841 416,149 943,704 (13,300) (312,698) (29,369) 2,917 1,007,403 2020 104 2020 6 30 6 23. 短期借款 2020 6 30 2019 12 31 – 292,289 – 427,400 – 51,418 928,451 310,000 550,000 400,000 1,478,451 1,481,107 2020 6 30 4.75% 8.00% 2019 12 31 4.35% 8.00% 2020 6 30 298,051 2019 12 31 292,289 24. 應付票據 2020 6 30 2019 12 31 10,177 248,288 – 7,188 10,177 255,476 2020 06 30 2019 12 31 25. 應付賬款 6 2020 6 30 2019 12 31 1,253,020 1,721,205 2020 06 30 1 115,517 105 2020 2020 6 30 6 26. 預收款項 2020 6 30 2019 12 31 745 2,489 27. 合同負債 2020 6 30 2019 12 31 5,655 52,268 (30,034) (14,301) (2,278) (46,613) 2020 6 30 1 2020 106 2020 6 30 6 28. 應付職工薪酬 2020 1-6 108,658 – 308,976 (312,401) (434) – 104,799 12,949 – 13,604 (19,139) (52) – 7,362 1 69,384 – – – (69,384) – – 190,991 – 322,580 (331,540) (69,870) – 112,161 2019 199,754 – 1,621,102 (1,703,059) (9,139) – 108,658 23,608 – 193,104 (202,669) (1,094) – 12,949 1 – 45,454 201,883 (179,077) – 1,124 69,384 223,362 45,454 2,016,089 (2,084,805) (10,233) 1,124 190,991 107 2020 2020 6 30 6 28. 應付職工薪酬(續) 2020 1-6 97,819 274,300 (298,721) (433) 72,965 462 2,942 68 – 3,472 6,396 17,063 (2,858) (1) 20,600 5,483 15,599 (10,746) – 10,336 913 1,464 7,888 (1) 10,264 3,937 13,705 (9,880) – 7,762 44 966 (1,010) – – 108,658 308,976 (312,401) (434) 104,799 2019 180,447 1,459,384 (1,533,800) (8,212) 97,819 2,229 5,240 (7,005) (2) 462 10,315 96,578 (99,921) (576) 6,396 6,507 84,715 (85,185) (554) 5,483 3,808 11,863 (14,736) (22) 913 6,763 59,069 (61,552) (343) 3,937 – 831 (781) (6) 44 199,754 1,621,102 (1,703,059) (9,139) 108,658 2020 108 2020 6 30 6 28. 應付職工薪酬(續) 2020 1-6 12,327 13,273 (18,187) (51) 7,362 622 331 (952) (1) – 12,949 13,604 (19,139) (52) 7,362 2019 21,572 184,542 (192,722) (1,065) 12,327 2,036 8,562 (9,947) (29) 622 23,608 193,104 (202,669) (1,094) 12,949 1 Naf Naf SAS 109 2020 2020 6 30 6 29. 應交稅費 2020 6 30 2019 12 31 19,750 115,356 17,858 65,678 11,191 13,820 8,453 8,002 385 4,455 2,172 19,897 59,809 227,208 30. 其他應付款 2020 6 30 2019 12 31 39,904 6,774 – – 685,174 747,902 725,078 754,676 2020 6 30 2019 12 31 39,366 6,170 538 604 39,904 6,774 2020 6 30 2019 12 31 – – 2020 110 2020 6 30 6 30. 其他應付款(續) 2020 6 30 2019 12 31 433,691 431,687 77,870 82,666 59,381 77,012 2,846 35,709 19,404 31,505 21,031 16,868 5,317 8,751 24,964 8,308 847 8,058 6,000 6,000 3,741 5,568 2,438 3,066 384 2,930 – 1,628 27,260 12,964 Naf Naf SAS – 15,182 685,174 747,902 2020 6 30 1 1 67,518 31. 一年內到期的非流動負債 2020 6 30 2019 12 31 354,750 361,614 – – 207,640 438,053 562,390 799,667 111 2020 2020 6 30 6 32. 長期借款 2020 6 30 2019 12 31 354,751 361,614 354,751 361,614 – – 2020 6 30 5.46% 2019 12 31 5.46% 33. 租賃負債 2020 6 30 2019 12 31 592,503 1,738,505 207,638 438,053 384,865 1,300,452 34. 預計負債 2020 1-6 8,350 – (8,153) 197 Naf Naf SAS 26,949 – (26,949) – 35,299 – (35,102) 197 2019 – 8,350 – 8,350 Naf Naf SAS – 26,949 – 26,949 – 35,299 – 35,299 2020 112 2020 6 30 6 35. 其他非流動負債 2020 6 30 2019 12 31 10,807 20,726 – – 6,079 6,246 16,886 26,972 36. 股本 2020 6 30 2019 12 31 A 332,882 332,882 H 214,790 214,790 547,672 547,672 37. 資本公積 2020 1-6 1,864,243 – – 1,864,243 (a) 46,557 4 – 46,561 1,910,800 4 – 1,910,804 2019 1,850,708 13,535 – 1,864,243 (a) 44,634 1,923 – 46,557 1,895,342 15,458 – 1,910,800 113 2020 2020 6 30 6 37. 資本公積(續) (a) (i) 2009 12 30 500 32.79% 67.21% 2010 4 2 8.25% 7% 2010 10 19 Good Factor Good Factor 5% 3% 2011 4 22 15.49% 2016 3 24 H 5.75% 2017 3 31 H 7.08% 2020 114 2020 6 30 6 37. 資本公積(續) (a) (i) 2019 2018 6.21% 6.21% (ii) (1) (2) (3) (4) (iii) 2010 4 2 24,226 2010 10 19 Good Factor 9,354 2010 10 19 Good Factor 7,526 2011 4 22 40,754 2016 3 24 3,889 2017 3 31 2,229 115 2020 2020 6 30 6 37. 資本公積(續) (a) (iv) 38. 庫存股 10,165 9,845 – 20,010 2020 6 30 A 3,573,200 A 0.65% A 1.07% 6.15 4.14 20,009,946 2020 116 2020 6 30 6 39. 其他綜合收益 2020 1-6 2020 1 1 2020 6 30 (52,858) (514) (53,372) 12,900 4,397 17,297 (39,958) 3,883 (36,075) 2019 2019 1 1 2019 12 31 (20,327) (32,531) (52,858) 7,140 5,760 12,900 (13,187) (26,771) (39,958) 117 2020 2020 6 30 6 39. 其他綜合收益(續) 2020 1-6 (514) – – (514) – 4,397 – – 4,397 – 3,883 – – 3,883 – 2019 (32,531) – – (32,531) – 5,760 – – 5,760 – (26,771) – – (26,771) – 2020 118 2020 6 30 6 40. 盈餘公積 2020 1-6 246,788 – – – 246,788 2019 246,885 (97) – – 246,788 10% 50% 2020 1-6 2019 2020 1-6 2019 119 2020 2020 6 30 6 41. (未彌補虧損)╱未分配利潤 2020 6 30 2019 12 31 (1,414,703) 770,706 – (19,103) (1,414,703) 751,603 (707,616) (2,166,306) – – – – (2,122,319) (1,414,703) 42. 營業收入及成本 2020 1-6 2019 1-6 1,434,574 742,236 3,950,645 1,545,564 2020 1-6 2019 1-6 1,414,449 3,926,187 10,838 18,408 6,054 6,050 3,233 – 1,434,574 3,950,645 2020 1,425,287 9,287 2020 120 2020 6 30 6 43. 稅金及附加 2020 1-6 2019 1-6 3,629 6,279 3,124 2,593 10,227 6,453 16,980 15,325 44. 銷售費用 2020 1-6 2019 1-6 279,304 984,276 158,374 521,615 143,401 358,722 134,456 242,867 13,956 166,119 39,962 149,335 34,508 64,438 21,927 69,961 21,687 56,896 27,373 22,928 820 19,806 3,098 13,634 5,294 7,056 1,155 8,936 201 3,418 10 4,559 482 15,707 5,758 16,319 Naf Naf 175,142 – 49 1,661 1,066,957 2,728,253 121 2020 2020 6 30 6 45. 管理費用 2020 1-6 2019 1-6 46,331 140,879 14,532 17,782 30,668 16,880 4,737 12,189 3,644 9,330 2,752 6,448 520 7,871 64 6,617 6,371 4,571 3,056 1,804 2,841 1,700 247 1,595 273 1,662 2,216 1,409 224 770 Naf Naf SAS 60,810 – 179,286 231,507 46. 財務費用 2020 1-6 2019 1-6 110,891 136,954 22,850 67,203 5,228 13,323 – 10,443 52 2,757 3,605 2,616 109,320 118,561 2020 122 2020 6 30 6 46. 財務費用(續) 2020 1-6 2019 1-6 5,228 13,323 47. 其他收益 2020 1-6 2019 1-6 9,789 84,291 48. 投資收益 2020 1-6 2019 1-6 (170) 77,874 281,964 (58,257) 33,996 – – 48,188 315,790 67,805 49. 公允價值變動收益 2020 1-6 2019 1-6 (4,044) – – – (4,044) – 123 2020 2020 6 30 6 50. 信用減值損失 2020 1-6 2019 1-6 (337,847) – (11,971) (11,832) (4,424) 1,677 (177) – (7,207) – 1,792 – (359,834) (10,155) 51. 資產減值損失 2020 1-6 2019 1-6 (173,561) (206,613) 52. 資產處置收益╱(損失) 2020 1-6 2019 1-6 13,373 15,745 (2,455) (937) Naf Naf SAS (10,104) – 814 14,808 2020 124 2020 6 30 6 53. 營業外收入 2020 1-6 2020 1-6 2019 1-6 750 5,561 750 – – – 429 156 429 Naf Naf SAS – – – 1,179 5,717 1,179 54. 營業外支出 2020 1-6 2020 1-6 2019 1-6 2,939 326 2,939 – – – 1,488 110 1,488 421 – 421 26 – 26 829 – 829 Naf Naf SAS 2,247 – 2,247 80 5,413 80 8,030 5,849 8,030 125 2020 2020 6 30 6 55. 費用按性質分類 2020 1-6 2019 1-6 742,236 1,545,564 325,636 1,125,155 158,373 512,477 145,617 360,131 137,513 244,671 18,693 178,308 39,962 149,335 34,508 64,438 24,768 71,661 21,934 58,491 20,291 43,239 58,041 39,808 3,234 22,155 3,162 20,251 820 19,806 1,675 16,807 3,644 9,330 5,567 8,718 6,572 7,989 9 4,559 Naf Naf SAS 235,952 - 272 2,431 1,988,479 4,505,324 2020 126 2020 6 30 6 56. 所得稅費用 2020 1-6 2019 1-6 38 25,754 (182,621) (179,318) (182,583) (153,564) 2020 1-6 2019 1-6 (898,102) (718,251) (224,526) (177,285) 20,122 (145) (5,056) (18,214) 26,061 42,045 816 35 (182,583) (153,564) 127 2020 2020 6 30 6 57. 每股虧損 2020 1-6 2019 1-6 (706,611) (498,134) 544,098 547,672 (1.30) (0.91) 2020 6 30 A 3,573,200 A 0.65% A 1.07% 6.15 4.14 20,009,946 2020 128 2020 6 30 6 58. 現金流量表項目註釋 2020 1-6 2019 1-6 40,792 17,170 5,228 13,323 1,178 5,716 9,789 84,875 56,987 121,084 24,768 69,961 74,315 233,579 – 15,376 7,079 2,616 20,290 25,457 25,900 20,843 152,352 367,832 129 2020 2020 6 30 6 58. 現金流量表項目註釋(續) 2020 1-6 2019 1-6 – – – – – – – 82,287 – 82,287 – – – – – 5,500 6,676 – 41,644 149,366 48,320 154,866 182,424 261,247 9,845 – 192,269 261,247 2020 130 2020 6 30 6 58. 現金流量表補充資料(續) (1) 2020 1-6 2019 1-6 (715,519) (564,687) 359,834 (10,155) 173,561 206,613 58,041 39,808 145,617 360,131 6,572 7,989 137,513 244,671 (3,106) (14,808) 4,044 – 110,891 123,788 (315,790) (67,805) – 1,082 (181,828) (179,318) – – 450,439 320,088 126,965 612,613 (170,957) 77,441 186,277 1,157,451 131 2020 2020 6 30 6 58. 現金流量表補充資料(續) (2) 2020 1-6 2019 1-6 – 475,000 – 385,000 41,644 230,305 (41,644) 154,695 (3) 2020 6 30 2019 12 31 48,103 175,549 2,241 6,763 45,862 168,786 48,103 175,549 3,685 76,030 3,685 76,030 2020 132 2020 6 30 6 59. 所有權或使用權受到限制的資產 2020 6 30 2019 12 31 188,811 182,135 (a) 1,349,569 1,384,412 (b) 69,235 69,235 (c) 145,698 142,842 (d) 1,753,313 1,778,624 (a) 2020 6 30 188,811 173,811 15,000 2019 12 31 182,135 (b) 2020 6 30 1,349,569 2019 12 31 1,384,412 (c) 2020 6 30 69,235 2019 12 31 69,235 (d) 2020 6 30 145,698 2019 12 31 142,842 2020 1-6 1,635 2019 3,201 133 2020 2020 6 30 6 60. 外幣貨幣性項目 2020 6 30 2019 12 31 97 7.0795 686 274 6.9762 1,911 375 7.9610 2,985 9,867 7.8155 77,116 9 0.9134 8 11 0.8958 10 37,400 7.9610 297,741 43,147 7.8155 337,215 7.9610 13,563 7.8155 106,002 7.9610 9,153 7.8155 71,535 7.9610 33,191 7.8155 259,401 7.9610 2,998 7.8155 23,431 301,420 876,621 0 2020 134 2020 6 30 6 1. 處置子公司 (%) (%) NaF NaF SAS 100 100 1 63.38 63.38 2 69.12 69.12 3 1 2020 5 15 NaF NaF SAS 0 NaF NaF SAS100% 2020 5 15 2020 5 15 NaF NaF SAS NaF NaF SAS 2020 5 15 2019 12 31 496,297 547,811 824,947 874,827 (629,312) (646,378) (783,677) (754,833) (91,745) 21,427 – – – – – 75,585 2 2020 7 6 1 63.38% 2020 6 30 2020 6 30 135 2020 2020 6 30 6 1. 處置子公司(續) 2 2020 6 30 2019 12 31 35,766 40,998 17,901 19,235 (36,432) (37,000) (9,356) (7,189) 7,879 16,044 2,886 9,906 – – – (964) 3 2020 1 22 0 69.12% 2020 1 22 2020 1 22 2020 1 22 2019 12 31 15,032 15,038 735 765 (306,147) (306,164) – – (290,380) (290,361) (89,693) (89,674) – – – (207,631) 2020 136 2020 6 30 6 1. 在子公司中的權益 (%) 5,000 100 – 500 100 – 500 100 – 500 100 – 50,000 100 – 5,000 100 – 5,000 100 – 100,000 95 5 10,000 100 – 10,000 100 – 20,000 100 – 10,000 100 – 800,000 100 – 10,000 100 – IT 5,000 100 – 15,000 85 – 137 2020 2020 6 30 6 1. 在子公司中的權益(續) (%) 16,000 65 – 20,000 65 – 20,000 60 – 5,000 100 – 5,000 100 – 1,000 – 100 1,000 – 100 20,000 – 100 5,000 100 – 393,191 100 – 1,000 – 100 387,457 – 100 LACHA FASHION I LIMITED 81,134 – 100 LaCha Apparel II Sàrl. 12 – 100 2020 138 2020 6 30 6 2. 在合營企業和聯營企業中的權益 (%) 1 251,620 60 – 47,100 36 – 3,571 16 – 8,065 38 – 20,000 30 – 1 2020 6 30 2019 12 31 – – – (27,275) – (27,275) 2020 6 30 2019 12 31 227,001 232,466 (169) 126,893 (169) 126,893 139 2020 2020 6 30 6 1. 金融工具分類 2020 6 30 – – 236,914 – – 236,914 – – 234,826 – – 234,826 – – 130,680 – – 130,680 – – 414,747 – – 414,747 – – 26,286 – – 26,286 – – – – 11,646 11,646 93,733 – – – – 93,733 – – 92,280 – – 92,280 93,733 – 1,135,733 – 11,646 1,241,112 – – 1,478,451 1,478,451 – – 10,177 10,177 – – 1,253,020 1,253,020 – – 685,175 685,175 – – 562,388 562,388 – – 384,865 384,865 – – 4,374,076 4,374,076 2020 140 2020 6 30 6 1. 金融工具分類(續) 2019 12 31 – – 357,684 – – 357,684 – – 587,123 – – 587,123 – – 174,643 – – 174,643 – – 76,900 – – 76,900 – – 25,588 – – 25,588 – – – – 11,646 11,646 97,777 – – – – 97,777 – – 189,020 – – 189,020 97,777 – 1,410,958 – 11,646 1,520,381 – – 1,481,107 1,481,107 – – 255,476 255,476 – – 1,721,205 1,721,205 – – 754,676 754,676 – – 799,667 799,667 – – 1,300,452 1,300,452 – – 6,312,583 6,312,583 141 2020 2020 6 30 6 2. 金融工具風險 2020 142 2020 6 30 6 2. 金融工具風險(續) (1) (2) (1) (2) (3) (4) (5) (6) 143 2020 2020 6 30 6 2. 金融工具風險(續) 12 (1) 12 (2) 12 (3) 12 2020 6 30 12 2020 144 2020 6 30 6 2. 金融工具風險(續) 2020 6 30 84.9% 2019 12 31 79.7% 1 2020 6 30 1,547,847 – – – 1,547,847 10,177 – – – 10,177 1,253,020 – – – 1,253,020 725,079 – – – 725,079 581,766 – – – 581,766 – 164,596 201,263 19,006 384,865 4,117,889 164,596 201,263 19,006 4,502,754 2019 12 31 1,548,039 – – – 1,548,039 255,476 – – – 255,476 1,721,205 – – – 1,721,205 754,676 – – – 754,676 961,798 – – – 961,798 – 447,261 866,227 294,487 1,607,975 5,241,194 447,261 866,227 294,487 6,849,169 145 2020 2020 6 30 6 2. 金融工具風險(續) 2020 6 30 2019 2019 12 31 16,823 Naf Naf SAS 2020 1-6 2019 2020 146 2020 6 30 6 2. 金融工具風險(續) 2020 6 30 2019 12 31 2020 6 30 2019 12 31 2,985 3,150 298,051 292,289 686 1,910 2020 6 30 10% 299 2019 12 31 315 2020 6 30 10% 29,805 2019 12 31 29,230 2020 6 30 10% 69 2019 12 31 191 147 2020 2020 6 30 6 3. 資本管理 2019 2018 2020 6 30 2019 12 31 1,833,201 1,842,721 480,580 1,126,196 381% 164% 2020 148 2020 6 30 6 1. 以公允價值計量的資產和負債 2020 6 30 – – 11,646 11,646 – – 93,733 93,733 – – 105,379 105,379 2019 12 31 – – 11,646 11,646 – – 97,777 97,777 – – 109,423 109,423 149 2020 2020 6 30 6 2. 以公允價值披露的資產和負債 2020 6 30 – – 56,695 56,695 2019 12 31 – – 55,188 55,188 2020 150 2020 6 30 6 1. 最終控制人情況 (a) (b) 2020 6 30 2019 12 31 26% 34% 26% 34% 2. 子公司 1 3. 合營企業和聯營企業 2 151 2020 2020 6 30 6 4. 本集團與關聯方的主要交易 (1) 2020 1-6 2019 1-6 – 164,295 2020 1-6 2019 1-6 – 3,723 (2) 2020 1-6 2019 1-6 681 526 (3) 2020 6 30 40,000 2018 3 22 2021 12 27 2019 12 31 39,500 2018 3 22 2021 12 27 2020 1-6 500 2019 7,000 6% 2020 152 2020 6 30 6 4. 本集團與關聯方的主要交易(續) (4) 2020 1-6 2019 1-6 1,088 2,228 Naf Naf SAS – 817 1,088 3,045 5. (1) 2020 6 30 2019 12 31 4,284 (4,284) 4,284 (4,284) 4,284 (4,284) 4,284 (4,284) (2) 2020 6 30 2019 12 31 1,280 618 1,280 618 – – 153 2020 2020 6 30 6 4. 本集團與關聯方的主要交易(續) 5. (2) 2020 6 30 2019 12 31 4,468 3,314 4,468 3,314 – – (3) 2020 6 30 2019 12 31 40,000 39,500 40,000 39,500 – – 6. (1) 2020 6 30 2019 12 31 – 101,362 2020 154 2020 6 30 6 1. 重要承諾事項 2020 6 30 2019 12 31 – 850 A 3,573,200 20,009,946.00 2020 6 30 2020 6 30 155 2020 2020 6 30 6 1. 應收賬款 90 2020 6 30 2019 12 31 2,537,191 2,287,497 44,826 44,826 2,492,365 2,242,671 2020 6 30 2019 12 31 90 2,521,336 2,259,139 90 1 4,200 12,786 1 2 7,460 1,729 2 3 3,192 5,721 3 1,003 8,122 2,537,191 2,287,497 44,826 44,826 2,492,365 2,242,671 2020 156 2020 6 30 6 1. 應收賬款(續) 2020 1-6 44,826 – – 44,826 2019 21,763 29,776 (6,713) 44,826 2020 6 30 2019 12 31 (%) (%) 20,033 1 20,033 100 20,033 1 20,033 100 2,517,158 99 24,793 1 2,267,464 99 24,793 1 2,537,191 100 44,826 2,287,497 100 44,826 2020 6 30 (%) 4,284 4,284 100 (i) 15,749 15,749 100 (ii) 20,333 20,333 2019 12 31 (%) 4,284 4,284 100 (i) 15,749 15,749 100 (ii) 20,333 20,333 157 2020 2020 6 30 6 1. 應收賬款(續) (i) 2020 6 30 2019 12 31 4,284 (ii) 2020 6 30 2019 12 31 2020 6 30 2019 12 31 (%) (%) 90 51,952 2 1,085 95,304 2 1,906 90 7,003 5 350 10,926 5 546 360 30 108 1,305 30 392 87 60 52 62 60 37 33 100 33 316 100 316 90 2,457,723 1 23,165 2,159,551 1 21,596 2,517,158 24,793 2,267,464 24,793 2020 158 2020 6 30 6 2. 其他應收款 2020 6 30 2019 12 31 413,013 584,616 2020 6 30 2019 12 31 1 201,528 116,941 1 2 100,881 218,698 2 3 220,847 610,668 3 71,617 77,305 594,873 1,023,612 181,860 438,996 413,013 584,616 2020 6 30 2019 12 31 570,246 983,517 20,387 23,857 – 14,028 223 314 4,017 1,896 594,873 1,023,612 159 2020 2020 6 30 6 2. 其他應收款(續) 12 2020 1-6 12 2020 1 1 8,965 3,283 426,748 438,996 – – – – – – – – 165,810 1,498 – 167,308 – – (424,444) (424,444) – – – – 174,775 4,781 2,304 181,860 2019 12 2019 1 1 26,994 – 516 27,510 (418) 418 – – (4,407) – 4,407 – – 2,865 421,825 424,690 (13,204) – – (13,204) – – – – 8,965 3,283 426,748 438,996 2020 160 2020 6 30 6 3. 存貨 2020 6 30 2019 12 31 31,292 – 31,292 422 – 422 1,007,776 (302,093) 705,683 1,543,582 (283,068) 1,260,514 8,149 – 8,149 8,590 – 8,590 1,047,217 (302,093) 745,124 1,552,594 (283,068) 1,269,526 2020 1-6 283,068 167,038 (148,013) 302,093 2019 259,219 277,246 (253,397) 283,068 161 2020 2020 6 30 6 4. 長期股權投資 2020 1-6 424,520 – – – – 424,520 (375,480) – – – – – – – 95,000 – – – – 95,000 – – – – – – – (75,000) 50,000 – – – – 50,000 – 23,624 – – (23,624) – – – 20,000 – – – – 20,000 – – – – – – – (12,750) 10,400 – – – – 10,400 – – – – – – – (10,000) 10,000 – – – – 10,000 – 10,000 – – – – 10,000 – 10,000 – – – – 10,000 – 5,000 – – – – 5,000 – – – – – – – (5,000) 5,000 – – – – 5,000 – 1,000 – – – – 1,000 – 500 – – – – 500 – 500 – – – – 500 – 500 – – – – 500 – – – – – – – (3,000) 4,701 – 595 (5,296) – – – 6,871 – (335) – – 6,871 – 2,462 – (110) – – 2,462 – 680,078 – 150 (28,920) – 651,308 (481,230) 2020 162 2020 6 30 6 4. 長期股權投資(續) 2019 800,000 – – – (375,480) 424,520 (375,480) 208,000 – – (208,000) – – – 95,000 – – – – 95,000 – 75,000 – – – (75,000) – (75,000) 50,000 – – – – 50,000 – 39,629 – – – (16,005) 23,624 (16,005) 20,000 – – – – 20,000 – 12,750 – – – (12,750) – (12,750) 10,400 – – – – 10,400 – 10,000 – – – (10,000) – (10,000) 10,000 – – – – 10,000 – 10,000 – – – – 10,000 – 10,000 – – – – 10,000 – 5,000 – – – – 5,000 – 5,000 – – – (5,000) – (5,000) 5,000 – – – – 5,000 – 1,000 – – – – 1,000 – 500 – – – – 500 – 500 – – – – 500 – 500 – – – – 500 – – 3,000 – – (3,000) – (3,000) – 3,500 1,201 – – 4,701 – 7,681 – (810) – – 6,871 – 2,907 – (445) – – 2,462 – 1,378,867 6,500 (54) (208,000) (497,235) 680,078 (497,235) 2020 6 30 481,230 2019 497,235 163 2020 2020 6 30 6 5. 營業收入及成本 2020 1-6 2019 1-6 563,542 500,750 1,963,388 1,285,115 2020 1-6 2019 1-6 557,756 1,896,993 4,257 16,064 652 50,331 877 – 563,542 1,963,388 2020 562,012 1,529 6. 投資(損失)╱收益 2020 1-6 2019 1-6 150 – (23,922) (20,647) 1 15,704 – (8,068) (20,647) 1 2020 164 2020 6 30 6 1. 2020 1-6 814 9,789 33,996 (964) 283,224 (296) (4,044) (6,851) – 315,668 (2,551) (790) 312,327 165 2020 2020 6 30 6 2. 2020 1-6 (%) (80.08) (1.30) (1.30) (115.42) (1.87) (1.87) 2019 1-6 (%) (15.50) (0.91) (0.91) (17.78) (1.04) (1.04) 2020 166