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