合并现金流量表

c̈ਯ‫ุي‬eᅀ‫ג‬ʿண௪ධͦٙᑦฦ cೌҖ༟ପಯ࠽ᑦฦ cұᔚ cೌҖ༟ପᛅቖ cɺήԴ͜ᛆᆽႩ c̈ਯܲʮʪ࠽াɝฦू‫ڌ‬ʘ ccৌਕ༟ପٙϗू cʮʪ࠽ϗूŊᑦฦଋᕘj
ccܲʮʪ࠽াɝฦू‫ڌ‬ʘৌਕ༟ପ c˸ٰᛆ˕˹ٙᒅٰᛆක˕
Operating profit before working capital changes ͊ࠇᐄ༶༟‫ږ‬ᜊਗ‫ۃ‬຾ᐄତ‫ݴږ‬ɝ
1,258
7
910
815
(61,740) (1,908) (3,543)
(1,266) (65,467)
Consolidated Cash Flow Statement
ΥԻତ‫ݴږ‬ඎ‫ڌ‬
Year ended 31 December 2006 ࿚Їɚཧཧʬϋɤɚ˜ɧɤɓ˚˟ϋ‫ܓ‬
Net cash outflows from investing activities
at fair value through profit or loss Proceeds from disposal of items of
property, plant and equipment Proceeds from disposal of financial assets
at fair value through profit or loss Purchases of property, plant and equipment
Decrease/(increase) in inventories
cπ஬ಯˇŊᄣ̋
(Increase)/decrease in trade and notes receivables cᏐϗ൱‫׸‬ʿୃኽಛධᄣ̋Ŋ ಯˇ
Decrease/(increase) in prepayments
cཫ˹ಛಯˇŊᄣ̋
ϋ୞ତ‫ږ‬ʿତ‫ږ‬ഃᄆ‫ي‬
ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS
Cash and bank balances
Short term deposits
ତ‫ږ‬ʿତ‫ږ‬ഃᄆ‫ي‬ cഐቱʱؓ ତ‫ږ‬ʿვБഐπ
೵ಂვБπಛ
Notes ‫ڝ‬ൗ 5
value through profit or loss Fair value (gains)/losses, net:
Financial assets at fair value through profit or loss
Equity-settled share option expenses
຾ᐄ‫ݺ‬ਗٙତ‫ݴږ‬ඎ ৰ೼‫ۃ‬๐лj ఱɨΐሜ዆j cৌਕ൬͜ cлࢹϗɝ cܲʮʪ࠽াɝฦू‫ڌ‬ʘ ccৌਕ༟ପٰٙࢹϗɝ
ҳ༟‫ݺ‬ਗٙତ‫ݴږ‬ඎ ʊϗлࢹ ʊϗܲʮʪ࠽াɝฦू‫ڌ‬ʘ cৌਕ༟ପٰٙࢹ ̈ਯ‫ุي‬eᅀ‫ג‬ʿண௪ධͦ cٙ‫੻ה‬ಛධ ̈ਯܲʮʪ࠽াɝฦू‫ڌ‬ʘৌਕ༟ପ cٙ‫੻ה‬ಛධ
ᒅໄ‫ุي‬eᅀ‫ג‬ʿண௪ʿί‫ܔ‬ʈ೻ ᒅໄೌҖ༟ପ ᒅໄɺήԴ͜ᛆ ᒅໄܲʮʪ࠽াɝฦू‫ڌ‬ʘ cৌਕ༟ପ
23 23
2006 ɚཧཧʬϋ
RMB’000 ɛ͏࿆ɷʩ
(15,269)
632 (1,263)
(976) (41,549)
(50)
(43,206)
(7,862) 51,948
(63)
44,023
2005 ɚཧཧʞϋ
RMB’000 ɛ͏࿆ɷʩ
(65,467)
– – (202) (32,322) (31)
95 (2,894) 50,613
858
2
176
2,150
(8,337) (2,449) (3,480)
(4,189) (15,269)
105,949
202 (1,032)
(7)
959 –
17,408 531 306
(8)
190 4,046 128,544 (75,070) 14,131 (1,091) 6,218 (18,535) 1,285 1,413 (4,780) 52,115
Increase in and accruals
cᏐࠇࠋවᄣ̋
Income tax paid
cʊ˹‫੻ה‬೼
Net cash inflows from operating activities
຾ᐄ‫ݺ‬ਗٙତ‫ݴږ‬ɝଋᕘ
CASH FLOWS FROM INVESTING ACTIVITIES Interest received Dividends received from financial assets
4 4
17
2006 ɚཧཧʬϋ
RMB’000 ɛ͏࿆ɷʩ
2005 ɚཧཧʞϋ
RMB’000 ɛ͏࿆ɷʩ
69,329
976 (858)
(2)
1,392 1,335 22,227
790 307
(202)
(857) 405 94,842 25,283 (41,662) 10,197 2,251 (8,336) (29,163)
Net cash outflows from investing activities
ҳ༟‫ݺ‬ਗٙତ‫̈ݴږ‬ᕘ
38 DAWNRAYS PHARMACEUTICAL (HOLDINGS) LIMITED ANNUAL REPORT 2006
Notes ‫ڝ‬ൗ
5 4 4 6 6 6 6 6 4 6 29
and construction in progress Purchase of intangible assets Purchase of land use rights Purchases of financial assets at fair value
through profit or loss
(32,555)
(45,907) 98,382
(527)
51,948
41,446 2,577
44,023
35,666 16,282 51,948
39 ؇๿Ⴁ╙છٰϞࠢʮ̡ 2006 ϋజ
Decrease in deposits and other receivables
cܲ‫ږ‬ʿՉ˼Ꮠϗಛධಯˇ
Decrease in trade and notes payables
cᏐ˹൱‫׸‬ʿୃኽಛධಯˇ
(Decrease)/increase in other payables
cՉ˼Ꮠ˹ಛධಯˇŊᄣ̋
Finance costs Interest income Dividend income from financial assets
at fair value through profit or loss Loss on disposal of items of property,
plant and equipment Impairment losses of intangible assets Depreciation Amortisation of intangible assets Recognition of land use rights Gain on disposal of financial assets at fair
Consolidated Cash Flow Statement
ΥԻତ‫ݴږ‬ඎ‫ڌ‬
Year ended 31 December 2006 ࿚Їɚཧཧʬϋɤɚ˜ɧɤɓ˚˟ϋ‫ܓ‬
CASH FLOWS FROM OPERATING ACTIVITIES Profit before tax: Adjustments for:
Cash and cash equivalents at beginning of year Effect of foreign exchange rate changes, net
ତ‫ږ‬ʿତ‫ږ‬ഃᄆ‫ي‬ cಯˇଋᕘ ϋ‫ڋ‬ତ‫ږ‬ʿତ‫ږ‬ഃᄆ‫ي‬ ිଟᜊਗʘᅂᚤଋᕘ
CASH AND CASH EQUIVALENTS AT END OF YEAR
ҳ༟‫ݺ‬ਗٙତ‫̈ݴږ‬ଋᕘ
CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from exercise of share option Repurchase and cancellation of shares Interest paid Dividends paid Dividends paid to minority shareholder
ፄ༟‫ݺ‬ਗٙତ‫ݴږ‬ඎ БԴᒅٰᛆٙ‫੻ה‬ಛධ ᒅΫʿൗቖʮٰ̡΅ ʊ˹лࢹ ʊ˹ٰࢹ ʊ˹ˇᅰٰ؇ٰࢹ
Net cash outflows from financing activities
ፄ༟‫ݺ‬ਗٙତ‫̈ݴږ‬ଋᕘ
NET DECREASE IN CASH AND CASH EQUIVALENTS