綠茶集團(06831.HK)盈喜:預計上半年利潤2.3億元至2.37億元 同比增長32%至36%
格隆匯7月31日丨綠茶集團(06831.HK)發佈正面盈利預告,基於對集團截至2025年6月30日止6個月的未經審覈綜合管理賬目的初步審閱以及董事會目前可得的資料,預期集團將錄得(i)截至2025年6月30日止6個月的利潤約人民幣2.3億元至人民幣2.37億元,而截至2024年6月30日止6個月則約爲人民幣1.74億元,增加約32%至36%;及(ii)截至2025年6月30日止6個月的經調整淨利潤約人民幣2.47億元至人民幣2.54億元,而截至2024年6月30日止6個月則約爲人民幣1.79億元,增加約38%至42%。
根據董事會目前可得的資料,董事會認爲:(1)利潤增加乃主要由於以下各項的綜合影響:(i)集團的門店網絡持續擴張導致收入較截至2024年6月30日止6個月的約人民幣18.6億元增加約人民幣3.91億元至人民幣4.65億元;(ii)經營效率的持續提升導致門店層面盈利能力提高;及(iii)部分被截至2025年6月30日止6個月產生的上市開支(約人民幣1500萬元至人民幣2000萬元)所抵銷;及(2)經調整淨利潤增加乃主要由於以下各項的綜合影響:(i)集團的門店網絡持續擴張導致上述收入增加;及(ii)經營效率的持續提升導致門店層面盈利能力提高。
董事會謹此強調,國際財務報告準則會計準則並無對"經調整淨利潤"作出界定。集團對經調整淨利潤定義爲透過剔除(i)以權益結算的股份支付開支、(ii)上市開支及(iii)與上述(i)至(ii)項相關的稅項影響而作出調整的期內利潤。
董事會認爲,"經調整淨利潤"將通過消除非營運性或一次性性質且不表明集團實際營運表現的經調整項目的潛在影響,向潛在投資者及其他人士就瞭解及評估集團經營業績提供有用資料。尤其是,以權益結算的股份支付開支爲公司於2020年2月28日採納的受限制股份單位計劃產生的非現金開支。
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