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德美化工(002054)公告正文

广东德美精细化工股份有限公司2006年中期报告

公告日期 2006-08-19
股票简称:德美化工 股票代码:002054

               广东德美精细化工股份有限公司2006年中期报告

    【重 要 提 示】 
    本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏并对其内容的真实性、准确性和完整性承担个别及连带责任。本中期报告摘要摘自中期报告全文,报告全文同时刊载于巨潮资讯网(www.cninfo.com.cn)。投资者欲了解详细内容,应当阅读中期报告全文。 
    没有董事、监事、高级管理人员声明对中期报告内容的真实性、准确性、完整性无法保证或存在异议。 
    董事胡家智先生因个人工作安排原因未出席董事会会议,委托董事史捷锋先生参加。独立姚军先生因个人工作安排原因未出席董事会会议,委托独立董事李祥军先生参加。其余董事均亲自出席本次董事会会议。
    公司中期财务报告未经会计师事务所审计。
    公司法定代表人黄冠雄先生、主管会计工作负责人何国英先生及会计机构负责人周红艳女士声明:保证中期报告中财务报告的真实、完整。 
    
   
    目录 
    第一节  公司基本情况 4
    第二节  主要财务数据和指标 5
    第三节  股本变动及股东情况 6
    第四节  董事、监事和高级管理人员情况 7
    第五节   管理层讨论与分析 7
    第六节   重要事项 10
    第七节   财务报告(未经审计) 16
    第八节   备查文件 49
     
    第一节  公司基本情况
    一、公司基本情况简介
     (一)公司法定中文名称:广东德美精细化工股份有限公司
    中文名称缩写:德美化工
    公司法定英文名称:DYMATIC CHEMICALS,INC. 
    英文名称缩写:DYMATIC CHEM
    (二)公司股票上市交易所:深圳证券交易所
    股票简称:德美化工
    股票代码:002054
    (三)公司注册地址:广东省佛山市顺德高新区科技产业园朝桂南路
    公司办公地址:广东省佛山市顺德区容桂广珠公路海尾路段
    邮政编码:528303 
    公司网址:http://www.dymatic.com 
    电子信箱:info@dymatic.com
    (四)公司法定代表人:黄冠雄
    (五)董事会秘书:范小平 
    联系电话:0757-28399088  28399088----316
    传真:0757-28396930 
    电子信箱:fanxp@dymatic.com
    联系地址:广东省佛山市顺德区容桂广珠公路海尾路段
    (六)投资者关系管理负责人:范小平 
    联系电话:0757-28399088----316 
    传真:0757-28396930 
    电子信箱:fanxp@dymatic.com
    联系地址:广东省佛山市顺德区容桂广珠公路海尾路段
    (七)信息披露报刊名称:《证券时报》
    信息披露网址:http://www.cninfo.com.cn 
    中期报告备置地点:公司董事会秘书室
    (八)其他有关资料
    企业法人营业执照注册号:4400002006548 
    公司税务登记号: 440681707539050
    公司首次注册登记日期:2002年6月21日
    公司最近一次变更注册登记日期:2006年7月20日
    公司注册登记地点:广东省工商行政管理局
    公司聘请的会计师事务所:深圳南方民和会计师事务所有限责任公司 
    会计师事务所办公地址:深圳市深南中路2072号电子大厦8楼 
    
    第二节  主要财务数据和指标
    一、主要财务数据和指标:
       表一:                                       (单位:人民币元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目              本报告期末      上年度期末      本报告期末比期初 
                                                    增减             
  流动资产          406,289,343.87  398,541,272.75  1.94%            
  流动负债          214,512,065.90  196,661,893.68  9.08%            
  总资产            549,584,206.44  529,194,917.26  3.85%            
  股东权益(不含少   264,461,959.98  249,834,529.51  5.85%            
  数股东权益)                                                        
  每股净资产        2.64            2.50            5.60%            
  调整后的每股净资  2.59            2.44            6.15%            
  产                                                                 
                    报告期(1-6月   上年同期        本报告期比上年同 
                    )                              期增减           
  净利润            24,627,430.47   19,886,038.66   23.84%           
  扣除非经常性损益  24,782,521.43   19,921,149.47   24.40%           
  后的净利润                                                         
  每股收益          0.2463          0.1989          23.83%           
  每股收益(注)      0.1838          -               -                
  净资产收益率(全   9.31%           8.52%           增加0.79个百分点 
  面摊薄)                                                            
  经营活动产生的现  21,705,804.38   -4,504,597.49   581.86%          
  金流量净额                                                         
  【注】:本公司公开发行的3400万股已于7月25日在深圳证券交易所上市,  
  公司股本增至13400万股。                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    其中:扣除非经常性损益的项目及相关金额           (单位:人民币元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                  金额             
  扣除日常计提资产减值准备后的其他各项营业外收入、  -182,459.95      
  支出                                                               
  以前年度已经计提各项减值准备的转回                                
  税前合计                                          -182,459.95      
  减:所得税影响数                                   -27,368.99       
  税后影响净利润数                                  -155,090.96      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    
    二、按照中国证监会《公开发行证券的公司信息披露编报规则第9 号》的要求计算的净资产收益率和每股收益    
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期利润             净资产收益率(%)     每股收益(元/股)      
                         全面摊薄    加权平均   全面摊薄    加权平均 
  主营业务利润           28.37       29.27      0.7503      0.7503   
  营业利润               12.33       12.72      0.3260      0.3260   
  净利润                 9.31        9.61       0.2463      0.2463   
  扣除非经常性损益后的   9.37        9.67       0.2478      0.2478   
  净利润                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
第三节  股本变动及股东情况
    一、股份变动情况表
          截至2006年6月30日,公司总股本为100,000,000股。报告期内股份总数及股本结构未发生变化。
    
    二、股东数量和主要股东持股情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东总数                6                                          
  前10名股东持股情况                                                 
  股东名称(   股东性质   持股比  持股总数(  持有有限售  质押或冻结 
  全称)                  例(%  股)        条件股份数  的股份数量 
                          )                  量(股)               
  黄冠雄       其他       23.28   31,200,000  31,200,000  -          
  佛山市顺德   其他       14.93   20,000,000  20,000,000  -          
  区恒之宏投                                                         
  资有限公司                                                         
  佛山市顺德   其他       14.84   19,880,000  19,880,000  -          
  区昌连荣投                                                         
  资有限公司                                                         
  何国英       其他       12.03   16,120,000  16,120,000  -          
  佛山市顺德   其他       7.16    9,600,000   9,600,000   -          
  区瑞奇投资                                                         
  有限公司                                                           
  马克良       其他       2.39    3,200,000   3,200,000   -          
  前10名无限售条件股东持股情况                                       
  股东名称(全称)        持有无限售条件股份数量(股)    股份种类   
  无                      0                               人民币普通 
                                                          股         
  上述股东关联关系或一致  公司六名发起人股东之间不存在关联关系,也不 
  行动的说明              属于《上市公司持股披露信息管理办法》中规定 
                          的一致行动人。                             
  战略投资者或一般法人参  股东名称        约定持股期限               
  与配售新股约定持股期限  无               无                       
  的说明                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    三、前10名有限售条件股东持股数量及限售条件
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序  有限售条件股   持有的有  可上市交易   新增可上   限售条件      
  号  东名称         限售条件  时间         市交易股                 
                     股份数量               份数量                   
  1   黄冠雄         31,200,0  2009年7月25  31,200,00  2006年7月25日 
                     00        日           0          —2009年7月25 
                                                       日,不得上市  
                                                       交易或转让。  
  2   佛山市顺德区   20,000,0  2007年7月25  20,000,00  2006年7月25日 
      恒之宏投资有   00        日           0          —2007年7月25 
      限公司                                           日,不得上市  
                                                       交易或转让。  
  3   佛山市顺德区   19,880,0  2007年7月25  19,880,00  同上          
      昌连荣投资有   00        日           0                        
      限公司                                                         
  4   何国英         16,120,0  2007年7月25  16,120,00  同上          
                     00        日           0                        
  5   佛山市顺德区   9,600,00  2007年7月25  9,600,000  同上          
      瑞奇投资有限   0         日                                    
      公司                                                           
  6   马克良         3,200,00  2007年7月25  3,200,000  同上          
                     0         日                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
【注】:黄冠雄作为公司董事长,何国英、马克良作为公司董事,在任职期间及离职后转让所持有的德美化工的股票将遵守国家相关法律、法规和规范性文件的规定。
    
    四、公司控股股东情况
    报告期内,控股股东及实际控制人未发生变化。其持有公司股份无冻结、质押或托管等情况。
    
    第四节  董事、监事和高级管理人员情况
    一、公司董事、监事和高级管理人员持股变动情况
    报告期内,公司董事、监事和高级管理人员持有公司股票情况没有发生变动。
    
    二、公司董事、监事和高级管理人员新聘和解聘情况
    报告期内,没有董事、监事和高级管理人员新聘和解聘。
    
    第五节   管理层讨论与分析
    一、公司管理层讨论与分析
    (一)报告期公司经营成果及财务状况的简要分析
        公司2006年上半年,尽管面临原材料采购成本因国际油价持续高位等各方面的影响,但公司经过调整产品结构和客户结构,在一定程度上缓解了原材料涨价的不利因素,公司业绩保持了持续稳定的增长。
    报告期内,公司实现主营业务收入27,557.89万元、主营业务利润7,502.77万元、利润总额3,364.60万元,分别比上年同期增长13.60%、21.46%、25.55%,累计实现净利润2,462.74万元,比去年同期增长23.84个百分点。
    1、报告期经营成果简要分析  (单位:人民币元)
      


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                   2006年1-6月     2005年1-6月    本报告期比上 
                                                        年同期增减   
  主营业务收入           275,578,925.31  242,580,629.1  13.60%       
                                         3                           
  主营业务利润           75,027,703.26   61,770,598.19  21.46%       
  利润总额               33,645,962.07   26,799,356.14  25.55%       
  净利润                 24,627,430.47   19,886,038.66  23.84%       
  现金及现金等价物净增   -19,708,525.51  -29,049,772.4  32.16%       
  加额                                   9                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (1)主营业务收入比上年同期增长13.60%,主要原因是公司实施大客户战略,加大新产品销售力度,调整产品销售策略等举措,导致主营业务收入增长。
    (2)主营业务利润比上年同期增长21.46%,高于主营业务收入的增幅,主要是公司销售毛利率的提高。报告期内,公司主营业务收入同比增长13.60%,主营业务成本同比仅增长了10.93%,使公司产品的毛利率提高了1.75个百分点。
    (3)净利润比上年同期增长23.84%的主要原因是由于主营业务收入和主营业务利润的增长。
    (4)现金及现金等价物净增加额比去年同期增长32.16%,主要原因是经营活动产生的现金流量净额的增加。报告期内,公司经营活动产生的现金流量净额21,705,804.38元,而去年同期为-4,504,597.49元。
    2、报告期财务状况简要分析   (单位:人民币元)  
       


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                   本报告期末      上年度期末       本报告期末 
                                                          比期初增减 
  流动资产               406,289,343.87  398,541,272.75   1.94%      
  流动负债               214,512,065.90  196,661,893.68   9.08%      
  总资产                 549,584,206.44  529,194,917.26   3.85%      
  股东权益(不含少数股东  264,461,959.98  249,834,529.51   5.85%      
  权益)                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1)流动资产的增加主要是本报告期主营业务较上年同期增长造成应收账款的相应增长,以及为下半年生产、销售旺季储备存货增长所致。
    (2)流动负债的增加主要是应付账款增加所致。
    (3)总资产的增加主要是由于固定资产、存货及应收账款的增加所致。
    (4)公司股东权益的增加主要是报告期公司经营盈利所致。
    
    
    二、报告期内公司经营情况
    1、主营业务范围及经营状况
    公司的主营业务经营范围为:开发、生产、销售:纺织、印染、皮革、造纸助剂、印刷助剂、油墨、涂料、聚氨酯涂层剂。经营本企业自产产品及技术的出口业务;经营本企业生产所需的原辅材料、仪器仪表、机械设备、零配件及技术的进口业务(国家限定公司经营和国家禁止进出口的商品除外),投资实业。报告期内公司主营业务收入、主营业务利润主要来自于纺织印染助剂行业。
    报告期内主营业务收入分产品如下:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  产品名称  主营业务   主营业务   毛利   主营业务  主营   毛利率比上 
            收入       成本       率     收入比上  业务   年同期增减 
                                         年同期增  成本              
                                         减        比上              
                                                   年同              
                                                   期增              
                                                   减                
  印染助剂  217,148,3  153,115,6  29.49   8.27%   4.45%  增加2.58个 
            46.14      30.98      %                      百分点     
  油墨类    25,704,22  21,196,12  17.54  3.56%    5.33%  减少1.39个 
            4.96       9.91       %                      百分点     
  皮革化学  29,277,64  22,854,98  21.94  77.56%   77.85  减少0.12个 
  品        1.06       4.07       %                %     百分点     
  其他      3,448,713  2,581,173  25.16  386.76%   420.4  减少4.84个 
            .15        .79        %               6%    百分点     
  合计      275,578,9  199,747,9  27.52   13.6%    10.  增加1.75个 
            25.31      18.75      %                93%    百分点     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    报告期内主营业务分地区情况:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区             主营业务收入        主营业务收入比上年同期增减    
  华南地区         89,631,523.34       -6.99%                        
  华东地区         152,812,851.48      24.00%                        
  其他地区         29,685,837.34       33.30%                        
  出口销售         3,448,713.15        386.76%                       
  合计             275,578,925.31      13.60%                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、报告期内,公司利润构成、主营业务及其构成、主营业务盈利能力未发生重大变化。
    3、报告期内无对利润产生重大影响的其他经营业务活动。
    4、公司不存在对净利润影响达到10%以上(含10%)的参股公司。
    5、经营中的问题与困难及解决措施
    (1)公司生产成本有一定的压力,其化工原材料成本较高。公司通过产品研发、成本控制等有效措施,保证了公司在主营业务收入增长的同时其成本未同幅度增长,使公司产品的销售毛利率有所提高。
    (2)公司收入持续增长,销售回款压力有所加大。在这种情况下,公司加强了对应收账款的管理力度,一方面继续完善客户信用管理体系,针对不同客户采取相应的销售政策,定期对欠款客户逐户进行清理和催收,另一方面将货款回笼作为考核销售部门及相关销售人员的主要指标之一,严格控制应收账款的额度及账龄超范围增长。
    
    三、报告期投资情况
       1、募集资金投资项目
    报告期内无募集资金投资的重大项目。
    经中国证监会证监发行字[2006]25号文核准,本公司于2006年7月5日首次在深圳证券交易所公开发行人民币普通股3,400万股,并于7月25日上市流通,公司股本增至13,400万股。
    根据《深圳证券交易所中小企业板保荐工作指引》的有关规定,公司严格规范募集资金的使用。
    截至8月16日止,专户余额为19,980万元,具体如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  银行名称              专户帐号               专户余额(万元)        
  顺德市农村信用合作社  10618800110212         19,980                
  联合社                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  
       2、非募集资金投资项目
    报告期内无非募集资金投资的重大项目。
    第六节   重要事项
    一、公司治理状况
       公司严格按照《公司法》、《证券法》及中国证监会的有关规定等法律、法规和规范性文件的要求,不断完善公司法人治理结构,建立现代企业制度,规范公司运作。公司制定、完善了《公司章程》、《公司治理细则》。这些规章制度符合《上市公司治理准则》等规范性文件的基本要求,具体情况如下: 
    1、关于股东与股东大会:公司能够确保所有股东,特别是中小股东享有平等地位,确保所有股东能充分行使自己的权利;公司能够严格按照《股东大会规范意见》的要求召集、召开股东大会;股东大会审议有关关联交易事项时,关联股东回避表决;公司关联交易公平合理,不存在损害中小股东利益的情形。 
    2、关于控股股东与公司的关系:公司控股股东没有超越股东大会直接或间接干预公司的决策和经营活动;公司与控股股东在人员、资产、财务、机构和业务方面保持独立,公司具有独立完整的业务及自主经营能力;公司董事会、监事会和内部机构能够独立运作。 
    3、关于董事与董事会:公司严格按照《公司章程》规定的董事选聘程序选举董事;公司建立了独立董事制度,独立董事3 人,为董事会成员的三分之一;公司董事会人数和人员构成符合法律、法规的要求;各位董事能够以认真负责的态度出席董事会和股东大会,能够积极参加有关培训,熟悉有关法律、法规,了解作为董事的权利、义务和责任。 
    4、关于监事和监事会:公司监事会的人数和人员构成符合法律、法规 的要求;公司监事能够认真履行自己的职责,能够本着对股东负责的精神,对公司财务以及公司董事、总经理和其它高级管理人员履行职责的合法、合规性进行监督。 
    5、关于绩效评价与激励约束机制:公司已建立了企业绩效评价激励体系,使经营者的收入与企业经营业绩相挂钩,高级管理人员的聘任公开、透明,符合法律、法规的规定。 
    6、关于信息披露:公司指定董事会秘书负责信息披露工作,负责接待股东来访及咨询;公司能够严格按照法律、法规和《公司章程》的规定,真实、准确、完整及时地披露有关信息,并确保所有股东有平等的机会获得信息;公司能够按照有关规定,及时披露大股东及公司实际控制人的详细资料和股份变化情况。公司自成立以来,一直严格按照《公司法》、《证券法》等有关法律、法规的要求规范运作,并将严格按照《上市公司治理准则》的要求,不断完善公司的治理结构,切实维护中小股东的利益。 
    7、报告期内,公司根据相关规定对《公司章程》做了修改和完善。
    
    二、报告期内,公司进行了2005年度的利润分配
    根据2006年5月20日召开的2005年度股东大会通过的利润分配决议,按2005年度末股本10,000万股为基数,向全体股东按每10股派送现金股利1元(含税),共计派发现金股利1,000万元。该股利已于2006年6月支付。
    
    三、2006年度中期利润分配预案、公积金转增股份预案
    2006年中期不进行利润分配,也不进行资本公积金转增股本。
    
    四、报告期内,公司无重大诉讼、仲裁事项。
    
    五、报告期内公司未发生及以前期间发生但持续到报告期的重大资产收购、出售及资产重组事项。 
    
    六、报告期内重大关联事项
    1、销售、购买货物
    本公司与成都德美精英化工有限公司和福建省晋江市龙湖德美化工有限公司两家关联公司分别签署了《产品购销协议》,协议期限从2006年1月1日至2006年12 月31 日,该等产品购销协议将根据市场情况和双方发展状况一年一签。协议规定双方按照公平、合理和市场化的原则确定结算价格,并确保所定价格和本公司与无关联经销商、本公司全资或控股子公司之间所定价格一致。
    本报告期内关联销货情况如下:
    ⑴向关联方销售货物金额及占本期销货比例
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称           本期数                   上年同期数           
                       金额         占本期      金额         占本期  
                                    销货                     销货    
  福建省晋江市龙       31,497,      11.43%      21,573,      8.89%   
  湖德美化工有限       435.30                   791.62               
  公司                                                               
  成都德美精英化       989,707      0.36%       3,364,3      1.39%   
  工有限公司           .44                      38.73                
  合计                 32,487,      11.79%      24,938,      10.28%  
                       142.74                   130.35               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
⑵日常关联交易价格说明(单位:元/公斤)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称        原料                    市   实际交  市场价依据及  
                                          场   易价格  差异原因      
                                          价                         
                                          格                         
  福建省晋江市龙  DM-3640C中间体          96.  96.00   市场价以同期  
  湖德美化工有限                          00           其他同类企业  
  公司            高温低泡匀染剂1011中间  6.1  5.77    的报价为参照  
                  体                      0            ,差异幅度在  
                  低温除油剂DMA-112中间   17.  16.20   行业正常范围  
                  体                      20           之内。        
                  螯合剂DME-101中间体     7.7  7.27                  
                                          0                          
                  酸性固色剂DMC-513中间   16.  15.07                 
                  体                      00                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本报告期内关联购货情况如下:
    ⑴向关联方采购货物金额及占本期采购比例


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称        本期数                     上年同期数            
                    金额          占本期       金额         占本期采 
                                  采购%                     购%      
  成都德美精英      3,717,69      1.67%        3,934,5      1.70%    
  化工有限公司      2.60                       52.92                 
  合计              3,717,69      1.67%        3,934,5      1.70%    
                    2.60                       52.92                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
⑵日常关联交易价格说明(单位:元/公斤)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称        原料                   市场  实际   市场价依据及差 
                                         价格  交易   异原因         
                                               价格                  
  成都德美精英化  增稠剂EO7100中间体     20.0  20.00  市场价以同期其 
  工有限公司                             0            他同类企业的报 
                  增稠剂EJ3500中间体     8.25  8.04   价为参照,差异 
                  无醛固色剂EO2700中间   11.0  10.60  幅度在行业正常 
                  体                     0            范围之内。     
                  增稠剂EO4600中间体     22.0  21.78                 
                                         0                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 2、货物运输
    本公司与佛山市顺德区迅网物流有限公司签署了《一般货物运输合同》,本公司为托运人,委托迅网物流(承运人)运输印染助剂等产品,合同期限从2006年1月1日至2006年12月31日,运输将根据市场情况和双方发展状况一年一签。合同规定双方按照公平、合理和市场化的原则确定运价,如有国家、地方政府或行业价格标准,以该等标准为价格确定标准。2006年度,双方根据佛山市顺德区迅网物流有限公司与无关联方之间所定的《珠三角运价表》来确定双方的运价标准。
    ⑴向关联方支付运费金额及占本期支付运费比例
    
    
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名      本期数                     上年同期数                
  称            金额         占本期支      金额         占本期支     
                             付运费总                   付运费总     
                             额                         额           
  佛山市顺      1,985,7      25.80%        888,145      12.00%       
  德区迅网      29.64                      .70                       
  物流有限                                                           
  公司                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    七、重大合同及其履行情况 
    1、报告期内,公司未发生也未有以前期间发生但延续到报告期的重大托管、承包、租赁其他公司资产或其他公司托管、承包、租赁公司资产的事项。
    2、报告期内公司无对外担保事项发生,也无以前期间发生但延续到报告期的对外担保事项。
    3、报告期内公司未发生委托他人进行现金资产管理的事项,也无以前委托现金资产管理事项。
    4、无其他重大合同事项。
    
    八、 公司独立董事对关联方资金往来和对外担保发表的独立意见 
    根据中国证监会《关于规范上市公司与关联方资金往来及上市公司对外担保若干问题的通知》(证监发[2003]56号)的规定,我们本着对公司、全体股东及投资者负责的态度,按照实事求是的原则对公司控股股东及其它关联方占用资金的情况和对外担保情况进行了认真的检查和落实,对公司进行了必要的核查和问询后,发表独立意见如下: 
    经认真核查,我们认为:广东德美精细化工股份有限公司认真贯彻执行《关于规范上市公司与关联方资金往来及上市公司对外担保若干问题的通知》(证监发[2003]56号)的规定,2006年上半年度没有发生对外担保、违规对外担保等情况,也不存在以前年度发生并累计至2006年6月30日的对外担保、违规对外担保等情况;与关联方的资金往来均属正常经营性资金往来,不存在关联方违规占用公司资金的情况。
    
    九、公司或持股5%以上股东对公开披露承诺的其他事项的履行情况
    公司或持股5%以上股东严格履行承诺,迄今未有任何违诺的事项发生。
    
    十、投资者关系管理具体情况
    公司严格遵守信息披露方面的法律、法规及规范性文件的要求,履行信息披露义务。为了方便投资者与公司的交流与联系,公司在证券投资部设立了咨询电话、电子邮箱,接受投资者的咨询和提问,并且由专人负责接待亲自来访的投资者,最大限度地保证了投资者与公司信息交流渠道的畅通。公司还认真接待了多人次的机构投资者来访,在法规和信息披露规定政策允许的范围之内介绍了公司的相关情况,帮助他们更好地了解公司。
    
    十一、公司内部审计机构的设置、人员安排等内部审计制度的执行情况
    根椐深圳证券交易所《中小企业板块上市公司特别规定》的要求,以及公司经营活动的实际需要,公司设立了内部审计部,明确了审计部负责人,并进一步完善了审计部的内部管理和职能。报告期内,公司审计部严格按照《公司内部审计制度》的规定对公司的资金及财产管理、会计报表的合规合法情况、内部控制制度的执行情况等进行了监督检查;对公司2006年度中期业绩快报进行了内部审核,并出具了相应的审核意见。 
    
    十二、公司董事长、独立董事及其他董事履行职责的情况
    公司董事长、独立董事及其他董事严格按照《深圳证券交易所中小企业板块上市公司董事行为指引》及有关法律法规和公司章程的规定和要求,恪尽职守、勤勉尽责,诚实守信地履行职责。董事长及其他董事积极推动公司内部各项制度的制订和完善,加强董事会建设,确保董事会会议依法正常运作,尽力保护公司及股东特别是社会公众股东的权益。独立董事积极参与公司的经营决策并提供建议,独立公正地履行职责,对公司的重大事项发表独立意见 
    报告期内董事会召开及董事出席情况: 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期内召开董   1次                                               
  事会次数                                                           
  董事姓  职务     亲自出席  委托出席   缺席次数   是否连续两次未出  
  名               次数      次数                  席会议            
  黄冠雄  董事长   1         0          0          否                
  何国英  董事     1         0          0          否                
  胡家智  董事     1         0          0          否                
  史捷锋  董事     1         0          0          否                
  宋先涛  董事     1         0          0          否                
  马克良  董事     1         0          0          否                
  石碧    独立董   1         0          0          否                
          事                                                         
  姚军    独立董   1         0          0          否                
          事                                                         
  李祥军  独立董   1         0          0          否                
          事                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    十三、报告期内公司、公司董事会、董事及高级管理人员没有受到中国证监会稽查,中国证监会行政处罚、通报批评,证券交易所公开谴责及其他行政管理部门的处罚。
    
    十四、报告期内公司公告索引
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  披露日期      公告内容                                披露报纸     
  2006年6月23   《招股说明书摘要》《初步询价及推介公告  《证券时报》 
  日            》                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    十五、其他重要事项
    经中国证监会证监发行字[2006]25号文核准,本公司于2006年7月5日首次在深圳交易所公开发行人民币普通股3,400万股,发行价格为6.20元/股。发行后,公司股本增至13,400万股。
     
    第七节   财务报告(未经审计)
    一、会计报表(附后)
    
    二、会计报表附注(附后)
    
      
     


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  资产负债表(1)                                                      
  编制单位:广东德美精细化工  2006-6              单位:人民         
  股份有限公司                -30                 币元               
  资产类      行  期末数              期初数                         
              次  合并        母公司  合并        母公司             
  流动资产:                                                    
  货币资金    1   54,226,491  26,683  73,935,016  45,416,348         
                  .22         ,001.9  .73         .42                
                              4                                      
  短期投资    2                                                  
  应收票据    3   27,186,906  17,457  42,526,691  34,101,035         
                  .18         ,201.9  .85         .33                
                              1                                      
  应收股利    4              3,451,             3,451,646.         
                              646.66              66                 
  应收利息    5                                                  
  应收账款    6   186,334,79  137,04  159,628,97  129,647,63         
                  5.97        2,933.  3.86        5.33               
                              67                                     
  其他应收款  7   10,216,262  10,106  20,848,011  19,334,155         
                  .77         ,633.9  .74         .29                
                              9                                      
  预付帐款    8   3,342,900.  2,792,  2,077,715.  1,176,133.         
                  18          299.22  51          16                 
  存货        9   124,278,67  63,624  98,591,621  53,437,672         
                  2.83        ,011.5  .97         .67                
                              9                                      
  待摊费用    10  657,175.03  97,827  933,241.09  777,025.60         
                              .18                                    
  一年内到期  21                                                 
  的长期债权                                                         
  投资                                                               
  其他流动资  24  46,139.69                                       
  产                                                                 
  流动资产合  31  406,289,34  261,25  398,541,27  287,341,65         
  计              3.87        5,556.  2.75        2.46               
                              16                                     
  长期投资:                                                    
  长期股权投  32  7,621,360.  91,613  7,214,907.  77,003,336         
  资              48          ,878.0  59          .33                
                              1                                      
  长期债权投  34                                                 
  资                                                                 
  长期投资合  38  7,621,360.  91,613  7,214,907.  77,003,336         
  计              48          ,878.0  59          .33                
                              1                                      
  固定资产:                                                    
  固定资产原  39  133,863,65  83,067  121,094,40  84,075,934         
  值              1.70        ,844.8  0.85        .59                
                              3                                      
  减:累计折  40  48,497,693  35,547  44,533,460  32,953,907         
  旧              .80         ,226.3  .92         .48                
                              9                                      
  固定资产净  41  85,365,957  47,520  76,560,939  51,122,027         
  值              .90         ,618.4  .93         .11                
                              4                                      
  减:固定资  42  4,621,794.  4,621,  4,621,794.  4,621,794.         
  产减值准备      23          794.23  23          23                 
  固定资产净  43  80,744,163  42,898  71,939,145  46,500,232         
  额              .67         ,824.2  .70         .88                
                              1                                      
  工程物资    44                                                 
  在建工程    45  2,140,091.  1,959,  1,745,454.  1,681,701.         
                  61          651.00  61          00                 
  固定资产清  46                                                 
  理                                                                 
  固定资产合  50  82,884,255  44,858  73,684,600  48,181,933         
  计              .28         ,475.2  .31         .88                
                              1                                      
  无形资产及                                                    
  其他资产:                                                         
  无形资产    51  50,485,405  45,347  47,195,561  45,934,476         
                  .10         ,415.6  .70         .14                
                              8                                      
  长期待摊费  52  2,303,841.  678,83  2,558,574.  899,203.30         
  用              71          9.82    91                             
  其他长期资  53                                                 
  产                                                                 
  无形资产及  60  52,789,246  46,026  49,754,136  46,833,679         
  其他资产合      .81         ,255.5  .61         .44                
  计                          0                                      
  递延税项:                                                    
  递延税款借  61                                                     
  项                                                                 
  资产总计    67  549,584,20  443,75  529,194,91  459,360,60         
                  6.44        4,164.  7.26        2.11               
                              88                                     
  公司负责人:黄冠雄主管会计工作负责人:何国英会计机构负责人         
  :周红艳                                                           
   资产负债表(2)                                                   
  编制单位:广东德美精细  2006-6-30               单位:人民         
  化工股份有限公司                                币元               
  负债及  行  期末数                  期初数                         
  股东权  次  合并        母公司      合并        母公司             
  益                                                                 
  流动负                                                        
  债:                                                               
  短期借  68  78,000,000  65,000,000  97,000,000  84,000,000         
  款          .00         .00         .00         .00                
  应付票  69                                                     
  据                                                                 
  应付账  70  79,173,462  49,709,343  52,083,287  38,622,663         
  款          .72         .91         .15         .82                
  预收账  71  6,036,233.  2,289,460.  3,988,450.  2,355,775.         
  款          58          76          00          85                 
  应付工  72  1,664,192.  1,283,265.  841,722.27  619,492.80         
  资          06          70                                         
  应付福  73  166,654.62  -99,724.87  129,490.29  58,187.53          
  利费                                                               
  应付股  74                        10,000,000  10,000,000         
  利                                  .00         .00                
  应交税  75  3,370,990.  1,869,955.  9,654,656.  9,548,281.         
  金          05          05          93          90                 
  其他未  80  162,974.50  81,365.23   360,121.11  273,390.64         
  交款                                                               
  其他应  81  24,995,671  17,232,119  21,704,595  20,151,094         
  付款        .44         .58         .91         .32                
  预提费  82  941,886.93  205,569.69  899,570.02  215,569.69         
  用                                                                 
  预计负  83  -                       -                              
  债                                                                 
  一年内  86  20,000,000  20,000,000                                 
  到期的      .00         .00                                        
  长期负                                                             
  债                                                                 
  其他流  90  -                       -                              
  动负债                                                             
  流动负  10  214,512,06  157,571,35  196,661,89  165,844,45         
  债合计  0   5.90        5.05        3.68        6.55               
  长期负                                                        
  债:                                                               
  长期借  10  20,000,000  20,000,000  40,000,000  40,000,000         
  款      1   .00         .00         .00         .00                
  应付债  10                                                     
  券      2                                                          
  专项应  10  3,610,661.  3,610,661.  3,610,661.  3,610,661.         
  付款    3   67          67          67          67                 
  长期应  10  -                       -                              
  付款    6                                                          
  其他长  10  -                       -                              
  期负债  8                                                          
  长期负  11  23,610,661  23,610,661  43,610,661  43,610,661         
  债合计  0   .67         .67         .67         .67                
  递延税                                                        
  项:                                                                
  递延税  11  -                       -                              
  项贷项  1                                                          
  负债合  11  238,122,72  181,182,01  240,272,55  209,455,11         
  计      4   7.57        6.72        5.35        8.22               
   少数     46,999,518             39,087,832                    
  股东权      .89                     .40                            
  益                                                                 
  股东权                                                        
  益:                                                               
  股本    11  100,000,00  100,000,00  100,000,00  100,000,00         
          6   0.00        0.00        0.00        0.00               
  减:已  11                                                     
  归还投  7                                                          
  资                                                                 
  股本净  11  100,000,00  100,000,00  100,000,00  100,000,00         
  额      8   0.00        0.00        0.00        0.00               
  资本公  11  5,998,060.  5,998,060.  5,998,060.  5,998,060.         
  积      9   90          90          90          90                 
  盈余公  12  26,127,327  26,127,327  26,127,327  26,127,327         
  积      0   .69         .69         .69         .69                
  其中:  12  8,709,109.  8,709,109.  8,709,109.  8,709,109.         
  法定公  1   24          24          24          24                 
  益金                                                               
  未分配  12  132,336,57  130,446,75  117,709,14  117,780,09         
  利润    2   1.39        9.57        0.92        5.30               
  其中:                           10,000,000                    
  现金股                              .00                            
  利                                                                 
  未确认      -           -           -           -                  
  投资损                                                             
  失                                                                 
  股东权  12  264,461,95  262,572,14  249,834,52  249,905,48         
  益合计  3   9.98        8.16        9.51        3.89               
  负债及  13  549,584,20  443,754,16  529,194,91  459,360,60         
  股东权  5   6.44        4.88        7.26        2.11               
  益总计                                                             
  公司负责人:黄冠雄主管会计工作负责人:何国英会计机构负责人         
  :周红艳                                                           
                                                                     
  利润及利润分配表编制单位:广东德美精细化工股份有限公司2006年1-6月  
  单位:人民币元                                                     
  项目        行  本期                        上年同期               
              次  合并            母公司      合并    母公司         
  一、主营业  1   275,578,925.31  175,856,30  242,58  187,635,600.86 
  务收入                          5.35        0,629.                 
                                              13                     
  减:主营业  4   199,747,918.75  134,544,46  180,06  150,625,627.99 
  务成本                          2.26        6,010.                 
                                              94                     
  主营业务税  5   803,303.30      659,908.37  744,02  646,435.25     
  金及附加                                    0.00                   
  二、主营业  10  75,027,703.26   40,651,934  61,770  36,363,537.62  
  务利润                          .72         ,598.1                 
                                              9                      
  加:其他业  11  2,402,773.22    1,547,105.  569,90  535,985.64     
  务利润                          18          1.92                   
  减:营业费  14  16,760,129.05   6,910,231.  16,076  6,784,328.53   
  用                              91          ,040.4                 
                                              3                      
  管理费用    15  24,822,685.76   15,946,163  17,255  12,793,845.30  
                                  .90         ,100.3                 
                                              5                      
  财务费用    16  3,249,066.70    2,664,569.  2,748,  2,287,583.86   
                                  71          193.30                 
  三、营业利  18  32,598,594.97   16,678,074  26,261  15,033,765.57  
  润                              .38         ,166.0                 
                                              3                      
  加:投资收  19  556,212.89      8,260,301.  71,476  6,602,953.52   
  益                              68          .33                    
  补贴收入    22  673,614.16      478,130.89  508,02  -              
                                              0.62                   
  营业外收入  23  63,719.47       370.5       102,55  73,695.55      
                                              9.44                   
  减:营业外  25  246,179.42      143,294.02  143,86  57,018.19      
  支出                                        6.28                   
  四、利润总  27  33,645,962.07   25,273,583  26,799  21,653,396.45  
  额                              .43         ,356.1                 
                                              4                      
  减:所得税  28  4,606,845.11    2,606,919.  4,616,  3,054,514.03   
                                  16          855.20                 
  少数股东损     4,411,686.49               2,296,                
  益                                          462.28                 
  未确认的投     -                          -                     
  资损失                                                             
  五、净利润  30  24,627,430.47   22,666,664  19,886  18,598,882.42  
                                  .27         ,038.6                 
                                              6                      
  加:年初未  31  117,709,140.92  117,780,09  96,848  95,797,789.95  
  分配利润                        5.30        ,745.1                 
                                              8                      
  其他转入    32  -                          -       -              
  六、可供分  33  142,336,571.39  140,446,75  116,73  114,396,672.37 
  配利润                          9.57        4,783.                 
                                              84                     
  减:提取法  35  -               -           -                     
  定盈余公积                                                         
  提取法定公  36  -               -           -                     
  益金                                                               
  提取职工奖  37  -                          -                     
  励及福利基                                                         
  金                                                                 
  提取储备基  38  -                          -                     
  金                                                                 
  提取企业发  39  -                          -                     
  展基金                                                             
  利润归还投  40  -                          -                     
  资                                                                 
  七、可供股  41  142,336,571.39  140,446,75  116,73  114,396,672.37 
  东分配的利                      9.57        4,783.                 
  润                                          84                     
  减:应付优  42  -               -           -       -              
  先股股利                                                           
  提取任意盈  43  -               -           -       -              
  余公积                                                             
  应付普通股  44  10,000,000.00   10,000,000  10,000  10,000,000.00  
  股利                            .00         ,000.0                 
                                              0                      
  转作股本的  45  -                           -                      
  普通股股利                                                         
  八、未分配  46  132,336,571.39  130,446,75  106,73  104,396,672.37 
  利润                            9.57        4,783.                 
                                              84                     
  利润表(补充资                                                      
  料:)                                                              
  1、出售、处置   -                           -                      
  部门或被投资单                                                     
  位所得收益                                                         
  2、自然灾害发   -                           -                      
  生的损失                                                           
  3、会计政策变   -                          -                     
  更增加(或减少                                                     
  )利润总额                                                         
  4、会计估计变   -                          -                     
  更增加(或减少                                                     
  )利润总额                                                         
  5、债务重组损   -                          -                     
  失                                                                 
  6、其他         -                          -                     
  公司负责人:黄冠雄主管会计工作负责人:何国英会计机构负责人:周红艳 
   合并利润表附表(2006年1-6月)                                       
  编制单位:广东德美精细化工股份有限公司  单位:人民币元              
  报告期利润          净资产收益率%      每股收益(元/股             
                                          )                          
                      全面摊薄    加权平  全面摊  加权平             
                                  均      薄      均                 
  主营业务利润        28.37       29.27   0.7503  0.7503             
  营业利润            12.33       12.72   0.3260  0.3260             
  净利润              9.31        9.61    0.2463  0.2463             
  扣除非经常性损益后  9.09        9.38    0.2404  0.2404             
  的净利润                                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司负责人:黄冠雄          主管会计工作负责人:何国英           会计机构负责人:周红艳
    
    
    


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  合并资产减值准备明细表(2006年1-6月)                                
  编制单位:广东德美精细化工股份有限公司                 单位:人民  
                                                         币元        
  项目                 年初余额   本年增加数  本年转回   年末余额    
                                              数                     
  一、坏账准备合计     15,972,51  2,846,530.  868,363.9  17,950,679. 
                       2.87       41          4          34          
  其中:应收账款       11,250,66  2,846,530.  -          14,097,192. 
                       2.41       41                     82          
  其他应收款           4,721,850              868,363.9  3,853,486.5 
                       .46                    4          2           
  二、短期投资跌价准                          -                      
  备合计                                                             
  其中:股票投资                              -                      
  债券投资                                    -                      
  三、存货跌价准备合   1,674,704  72,830.00   -          1,747,534.7 
  计                   .73                               3           
  其中:库存商品       1,467,476  72,830.00   -          1,540,306.6 
                       .63                               3           
  原材料               207,228.1                         207,228.10  
                       0                                             
  四、长期投资减值准                                                 
  备合计                                                             
  其中:长期股权投资                                                 
  长期债权投资                                                       
  五、固定资产减值准   4,621,794                         4,621,794.2 
  备合计               .23                               3           
  其中:房屋、建筑物                                                 
  机器设备             4,621,794                         4,621,794.2 
                       .23                               3           
  六、无形资产减值准                                             
  备                                                                 
  其中:专利权                                                   
  商标权                                                         
  七、在建工程减值准                                             
  备                                                                 
  八、委托贷款减值准                                             
  备                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司负责人:黄冠雄          主管会计工作负责人:何国英           会计机构负责人:周红艳
    
     


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  现金流量表                                                         
  编制单位:广东德美精细化工股份有限公司2006年1-6月单位:人民币元     
  项目                         合并                  母公司          
  一、经营活动产生的现金流量                                         
  销售商品、提供劳务收到的现   219,671,079.32        151,912,512.13  
  金                                                                 
  收到的税费返还               29,365.61             -               
  收到的其他与经营活动有关的   4,379,899.20          2,188,666.04    
  现金                                                               
  现金流入小计                 224,080,344.13        154,101,178.17  
  购买商品、接受劳务支付的现   125,409,620.89        86,155,152.28   
  金                                                                 
  支付给职工以及为职工支付的   16,689,432.54         12,104,375.87   
  现金                                                               
  支付的各项税费               30,918,598.35         19,498,972.08   
  支付的其他与经营活动有关的   29,356,887.97         13,885,572.50   
  现金                                                               
  现金流出小计                 202,374,539.75        131,644,072.73  
  经营活动产生的现金流量净额   21,705,804.38         22,457,105.44   
  二、投资活动产生的现金流量                                       
  收回投资所收到的现金         -                     -               
  取得投资收益所收到的现金     149,760.00            149,760.00      
  处置固定资产、无形资产和其   1,126,430.53          1,076,714.58    
  他长期资产而收回的现金净额                                         
  收到的其他与投资活动有关的   -                     10,607,900.00   
  现金                                                               
  现金流入小计                 1,276,190.53          11,834,374.58   
  购建固定资产、无形资产和其   15,181,958.10         945,973.34      
  他长期资产所支付的现金                                             
  投资所支付的现金             -                     6,500,000.00    
  支付的其他与投资活动有关的   239,989.80            3,000,000.00    
  现金                                                               
  现金流出小计                 15,421,947.90         10,445,973.34   
  投资活动产生的现金流量净额   -14,145,757.37        1,388,401.24    
  三、筹资活动产生的现金流量                                       
  吸收投资所收到的现金         3,500,000.00          -               
  借款所收到的现金             67,229,512.50         55,000,000.00   
  收到的其他与筹资活动有关的   -                     -               
  现金                                                               
  现金流入小计                 70,729,512.50         55,000,000.00   
  偿还债务所支付的现金         74,000,000.00         74,000,000.00   
  分配股利、利润或偿付利息所   23,368,446.98         23,054,971.25   
  支付的现金                                                         
  支付的其他与筹资活动有关的   549,380.01            547,150.90      
  现金                                                               
  现金流出小计                 97,917,826.99         97,602,122.15   
  筹资活动产生的现金流量净额   -27,188,314.49        -42,602,122.15  
  四、汇率变动对现金的影响     -80,258.03            23,268.99       
  五、现金及现金等价物净增加   -19,708,525.51        -18,733,346.48  
  额                                                                 
  公司负责人:黄冠雄主管会计工作负责人:何国英会计机构负责人:周红艳 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  补充资料                              合并          母公司         
  1.将净利润调节为经营活动的现金流量                               
  净利润                                24,627,430.4  22,666,664.27  
                                        7                            
  加:少数股东损益                      4,411,686.49  -              
  计提的资产减值准备                    2,050,996.47  530,144.80     
  固定资产折旧                          5,051,097.08  3,269,538.06   
  无形资产摊销                          811,046.74    587,060.46     
  长期待摊费用摊销                      254,733.20    220,363.48     
  待摊费用的减少(减:增加)              276,066.06    679,198.42     
  预提费用的增加(减:减少)              42,316.91     -10,000.00     
  处置固定资产、无形资产和其他长期资产  -54,460.70    577.27         
  损失(减:收益)                                                     
  固定资产报废损失                      2.39          -              
  财务费用                              3,832,187.09  3,031,702.26   
  投资损失(减:收益)                  -556,212.89   -8,260,301.68  
  存货的减少(减:增加)                -23,883,002.  -10,186,338.92 
                                        55                           
  递延税款贷项(减:借项)              -             -              
  经营性应收项目的减少(减:增加)      76,954,679.6  11,507,110.49  
                                        0                            
  经营性应付项目的增加(减:减少)      -72,112,761.  -1,578,613.47  
                                        98                           
  其他                                                               
  经营活动产生的现金流量净额            21,705,804.3  22,457,105.44  
                                        8                            
                                                                  
  2.不涉及现金收支的投资和筹资活动:                                
  债务转为股本                          -             -              
  一年内到期的可转换债券                -             -              
  融资租入固定资产                      -             -              
                                                                  
                                                                  
  3、现金及现金等价物净增加情况:                                  
  现金的期末余额                        54,226,491.2  26,683,001.94  
                                        2                            
  减:现金的期初余额                    73,935,016.7  45,416,348.42  
                                        3                            
  现金等价物的期末余额                  -             -              
  减:现金等价物的期初余额              -             -              
                                                                  
  现金及现金等价物净增加额              -19,708,525.  -18,733,346.48 
                                        51                           
  公司负责人:黄冠雄主管会计工作负责人:何国英会计机构负责人:周红艳 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    
    广东德美精细化工股份有限公司
    会计报表附注


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  2006年1月1日至2006年6月30日金额单位:人民币元                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注一、公司基本情况 
    本公司前身为顺德市德美化工实业有限公司,于1998年1月19日成立,持有顺德市工商局颁发的23193679-7号企业法人营业执照。公司设立时注册资本为人民币400万元,1999年10月增资1600万元,2001年1月增资4000万元,2001年末注册资本及实收资本均为人民币6000万元。
    2002年6月,经广东省人民政府办公厅粤办函[2002]193号文及广东省经济贸易委员会粤函[2002]354号文批准,由有限责任公司整体变更为股份有限公司,以截至2002年3月31日止经审计的净资产按1:1的比例折为股份公司的股本人民币10,000万元。 2002年6月21日在广东省工商行政管理局注册,取得注册号为4400002006548号的企业法人营业执照。公司名称为:广东新德美精化工股份有限公司,经营期限:永久性。股东为黄冠雄、何国英、马克良、顺德市恒之宏投资有限公司、顺德市瑞奇投资有限公司、顺德市昌连荣投资有限公司。2002年12月6日经批准公司名称变更为广东德美精细化工股份有限公司。
    经中国证监会证监发行字[2006]25号文核准,本公司于2006年7月5日首次公开发行人民币普通股3,400万股,发行后公司股本总额为13,400万股。
    经深圳证券交易所《关于广东德美精细化工股份有限公司人民币普通股股票上市的通知》(深证上[2006]80号文)同意,本公司发行的人民币普通股股票于2006年7月25日在深圳证券交易所上市,证券简称“德美化工”,证券代码“002054”。
    公司注册地址:广东省佛山市顺德高新区科技产业园朝桂南路
    经营范围:开发、生产、销售纺织、印染、皮革、造纸助剂、印刷助剂、油墨、涂料、聚氨酯涂层剂;经营本企业自产产品及技术的出口业务;经营本企业生产所需的原辅材料、仪器仪表、机械设备、零配件及技术的进口业务,投资实业。
    本公司于2003年1月10日在无锡设立了分公司,营业执照注册号为:3202131800837,营业场所在无锡市国家高新技术开发区,经营范围:纺织、印染、皮革、造纸助剂及油墨、聚氨酯涂层剂的销售。
    附注二、主要会计政策、会计估计和合并会计报表的编制方法 
    1、会计制度
    执行中华人民共和国财政部颁布的《企业会计准则》、《企业会计制度》及其补充规定。
    2、会计年度
    以公历1月1日起至12月31日止为一个会计年度。
    3、记账本位币
    以人民币为记账本位币。
    4、记账基础和计价原则
    会计核算以权责发生制为记账基础,资产在取得时按照实际成本计价,其后定期或至少每年年度终了进行估价,合理预计可能发生的损失,如果发生减值,按规定计提减值准备。
    5、外币业务核算方法
    会计年度内涉及外币的经济业务,按业务发生当月当日中国人民银行公布的市场汇率折合人民币记账。年末各外币货币性资产和负债项目按中国人民银行公布的年末市场汇率进行调整,汇兑损益计入当期损益;属筹建期间的,计入长期待摊费用;属于与购建固定资产有关的借款产生的汇兑损益,则计入固定资产成本。
    6、现金等价物的确定标准
    所持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资等视为现金等价物。
    7、短期投资核算方法
    短期投资系指公司购入能随时变现并且持有时间不准备超过一年(含一年)的投资。
    短期投资在取得时,以实际成本计价,即实际支付的全部价款扣除支付的价款中包含的已宣告或已到期尚未领取的现金股利或利息而确定的。短期投资持有期间收到的现金股利或利息,冲减投资的账面值,但已记入应收项目的现金股利或利息冲减原应收项目。
       期末,短期投资采用成本与市价孰低法计价,按投资总体(类别、单项)计算并将市价低于成本的差额确认为短期投资跌价准备。
    8、坏账核算方法
    坏账确认标准:
    债务人破产或死亡,以其破产财产或者遗产清偿后,仍然不能收回的款项;
    债务人逾期未履行偿债义务超过三年且有确凿证据表明确实无法收回的应收款项。 
    坏账核算采用备抵法,坏账准备按期末应收款项余额(包括应收账款和其他应收款)与账龄分析法所确定的计提比率的乘积计提,各账龄段及其计提比率为:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                                           计提比例            
  1年以内                                        5%                  
  1-2年                                          10%                 
  2-3年                                          30%                 
  3-4年                                          50%                 
  4-5年                                          80%                 
  5年以上                                        100%                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
同时,期末在对逾期的应收款项相应的债务单位的实际财务状况和现金流量及相关信息进行综合分析的基础上,对那些估计为收回的可能性不大的应收款项,计提特殊坏账准备。  
    9、存货核算方法
    存货分为:原材料、在产品、库存商品、低值易耗品、包装物、委托加工物资、发出商品等七大类。
    存货盘存制度采用永续盘存法。
    各类存货的购入与入库按实际成本计价;发出按加权平均法计价;低值易耗品领用按一次摊销法摊销。
    期末,按成本与可变现净值孰低计量,对存货遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因、预计其成本不可收回的部分,提取存货跌价准备。
    10、长期投资核算方法
        ① 长期股权投资
        a. 长期股权投资计价
    股票投资:以货币资金购买的股票,按实际支付的金额计入成本,实际支付的款项中含有已宣告发放的股利,则实际支付的金额扣除已宣告发放的股利后的净额作为投资成本;公司以放弃非现金资产取得的股票,以放弃非现金资产的账面价值加上应支付的相关税费作为投资成本,但不包括为取得长期股权投资而发生的评估、审计、咨询等费用。
    其它股权投资:以货币资金投资的,按实际支付的金额计入成本;以放弃非现金资产取得的长期股权,以所放弃非现金资产的账面价值加上应支付的相关税费作为投资成本。
    长期股权投资期末按其账面价值与可收回金额孰低计量。
    b.收益确认方法
    对于股票投资和其他股权投资,若母公司持有被投资单位有表决权资本总额20%以下或持有被投资单位有表决权资本总额20%或以上,但不具有重大影响的,按成本法核算;若母公司持有被投资单位有表决权资本总额20%或以上,或虽投资不足20%,但有重大影响的,按权益法核算。
    采用成本法核算的,在被投资单位宣告发放现金股利时确认投资收益;采用权益法核算的,在各会计期末按应分享或应分担的被投资单位实现的净利润或发生的净亏损的份额,确认投资收益,并调整长期股权投资的账面价值。
    处置股权投资时,按实际取得的价款与长期股权投资账面价值和尚未领取的现金股利或利润的差额,确认投资损益。
    c.股权投资差额
    对采用权益法核算的长期股权投资,若长期投资取得时的初始成本与在被投资单位所有者权益中所占的份额有差额以及对长期股权投资由成本法改为权益法时,初始投资成本与享有被投资单位所有者权益份额的差额,设置“股权投资差额”明细科目核算。期末时,对初始投资成本大于应享有被投资单位所有者权益份额之间的差额按一定的期限平均摊销,计入损益。股权投资差额的摊销期限,合同规定了投资期限的,按投资期限摊销;合同没有规定投资期限的,按不超过10年(含10年)的期限摊销;初始投资成本低于应享有被投资单位所有者权益份额之间的差额,按不低于10年的期限摊销。
    自财政部财会[2003]10号文发布之后发生的股权投资差额,如初始投资成本大于应享有被投资单位所有者权益份额之间的差额,按不超过10年(含10年)的期限摊销;初始投资成本低于应享有被投资单位所有者权益份额之间的差额,计入资本公积(——股权投资准备)。
    ②长期投资减值准备
    对长期股权投资和长期债权投资提取长期投资减值准备。期末,对长期投资逐项进行检查,如果长期投资的市价持续下跌或被投资单位经营状况恶化等原因导致其可收回金额低于投资的账面价值,则对可收回金额低于账面价值的部分计提长期投资减值准备,并确认为当期投资损失。对已确认损失的长期投资的价值又得以恢复的,则在原已确认的投资损失的数额内转回。
    11、固定资产核算方法
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年且单位价值较高的有形资产。
    a. 固定资产标准为:使用年限在一年以上的房屋、建筑物、机器、机械、运输工具以及其他与生产、经营有关的设备、器具、工具等;以及不属于生产、经营主要设备的,单位价值在人民币2000元以上并且使用年限在两年以上的资产。
    b. 固定资产计价按实际成本计价。融资租入的固定资产,按租赁开始日租赁资产的原账面价值与最低租赁付款额的现值两者中较低者,作为入账价值。期末按账面价值与可收回金额孰低计量,对可收回金额低于账面价值的差额按单项项目计提固定资产减值准备。
    c. 固定资产折旧采用直线法平均计算,并按固定资产的原价和估计使用年限扣除残值(原价的5%)确定其折旧率。已计提减值准备的固定资产计提折旧时,按照固定资产原价减去累计折旧和已计提减值准备的账面净额以及尚可使用年限重新计算确定折旧率,未计提固定资产减
    值准备前已计提的累计折旧不作调整。各类固定资产的分类折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  资产类                        使用年                        年折旧 
  别                            限                            率     
  房屋建                        20年                          4.75%  
  筑物                                                               
  机器设                        5-10年                        9.5-19 
  备                                                          %      
  办公设                        5年                           19%    
  备                                                                 
  运输设                        5年                           19%    
  备                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
12、在建工程
    a. 在建工程指兴建中的厂房与设备及其他固定资产 ,并按实际成本入账。此项目包括直接建筑及安装成本,以及于兴建、安装及测试期间的有关借款利息支出及外汇汇兑损益。在建工程在达到预定可使用状态时,确认为固定资产,并停止利息资本化。
    b. 在建工程减值准备
    期末对在建工程进行全面检查,若在建工程长期停建并且预计在未来3年内不会重新开工,所建项目在性能上、技术上已经落后并且所带来的经济利益具有很大的不确定性,或其他足以证明在建工程已经发生减值的,按可收回金额低于账面价值的差额计提在建工程减值准备。
    13、借款费用
    (1) 借款费用包括因借款而发生的利息、折价或溢价的摊销和辅助费用以及因外币借款而发生的汇兑差额,因专门借款而发生的利息、折价或溢价的摊销和汇兑差额,在同时具备下列三个条件时,借款费用予以资本化: 
    a. 资产支出已经发生;
    b. 借款费用已经发生;
    c.为使资产达到预定可使用状态所必要的购建活动已经开始。
    其他的借款利息、折价或溢价的摊销和汇兑差额,在发生当期确认为费用。
    (2)资本化金额的确定
    至当期末止购建固定资产资本化利息的资本化金额,等于累计支出加权平均数乘以资本化率,资本化率按以下原则确定:
    a. 为购建固定资产只借入一笔专门借款,资本化率为该项借款的利率;
    b. 为购入固定资产借入一笔以上的专门借款,资本化率为这些借款的加权平均利率。
    (3)暂停资本化
    若固定资产的购建活动发生非正常中断,并且时间连续超过3个月,则暂停借款费用的资本化,将其确认为当期费用,直至资产的购建活动重新开始。
    (4)停止资本化
    当所购建的固定资产达到预定可使用状态时,停止其借款费用的资本化,以后发生的借款费用于发生当期确认费用。
    14、无形资产核算方法
        无形资产在取得时,按取得时的实际成本计量(首次发行股票而接受投资转入的无形资产,以该无形资产在投资方的账面价值入账)。 
        期末,对各项无形资产预计给企业带来未来经济利益的能力进行检查,对预计可收回金额低于账面价值的部分,计提无形资产减值准备。
    各种无形资产在其受益期和有效期之较短者内按直线法摊销。无明确受益期和有效期的按不超过10年摊销,具体如下:
    土地使用权,按50年摊销
    其他,按3-5年摊销
    15、研究开发费核算方法
    研究开发费直接计入当期损益。
    16、预计负债的确认原则
        若与或有事项相关的义务同时符合以下条件,则将其确认为负债:
       (1)该义务是企业承担的现时义务;
       (2)该义务的履行很可能导致经济利益流出企业;
       (3)该义务的金额能够可靠地计量。
        预计负债的金额是清偿该负债所需支出的最佳估计数。如果所需支出存在一个金额范围,则最佳估计数按该范围的上、下限金额的平均数确定;如果所需支出不存在一个金额范围,则最佳估计数按如下方法确定:
       (1)或有事项涉及单个项目时,最佳估计数按最可能发生金额确定;
       (2)或有事项涉及多个项目时,最佳估计数按各种可能发生额及其发生概率计算确定。
        确认的负债所需支出全部或部分预期由第三方或其他方补偿的,则补偿金额在基本确定能收到时,作为资产单独确认。确认的补偿金额不超过所确认负债的账面价值。
    17、收入确认原则
    商品销售:已将商品所有权上的主要风险和报酬转移给买方;不再对该商品实施继续管理权和实际控制权;与交易相关的经济利益能够流入企业;相关的收入和成本能够可靠地计量时,确认营业收入的实现。
    提供劳务(不包括长期合同):在同一会计年度开始并完成的劳务,在完成劳务时确认收入。对跨年度劳务收入,在提供劳务交易的结果能够可靠估计的情况下,在资产负债表日按完工百分比法确认相关的劳务收入;在提供劳务交易的结果不能可靠估计的情况下,在资产负债表日对收入分别以以下两种情况确认和计量:
    如果已经发生的劳务成本预计能够得到补偿,则按已经发生的劳务成本金额确认收入,并按相同的金额结转成本;
    如果已经发生的劳务成本预计不能全部得到补偿,则按已经发生的劳务成本作为当期费用,不确认收入。
    让渡资产使用权而发生的收入包括利息收入和使用费收入,在与交易相关的经济利益能够流入企业和收入的金额能够可靠地计量的情况下,确认为当期收入。具体的计算方法为:利息收入按让渡资金使用时间和适用的利率计算确认收入;使用费收入按有关合同协议规定的收费时间和方法计算确认收入。 
    18、所得税的会计处理方法:
    本公司的所得税费用系采用应付税款法核算。
    19、会计政策、会计估计变更的内容、理由和对公司财务状况、经营成果的影响
    报告期内,本公司无会计政策、会计估计变更。
    20、重大会计差错的内容和更正金额、原因及其影响
    报告期内,本公司无重大会计差错。
    21、合并会计报表的编制方法
        合并会计报表原则:对持有被投资单位有表决权资本总额50%以上,或虽不超过50%但具有实际控制权的子公司合并其会计报表。
    合并会计报表编制方法:以母公司及纳入合并范围的各子公司的会计报表为合并依据,合并时将母公司与各子公司相互间的重要投资、往来、存货购销等内部交易及其未实现利润抵销后逐项合并,并计算少数股东权益和少数股东损益;对符合比例合并法的合营公司的资产、负债、收入、费用、利润等亦按所占比例份额予以合并。
    附注三、税项
      公司适用的主要税种、税率:
    (一)增值税
    按17%的税率计缴。出口货物享受“免、抵、退”税政策,退税率为13%。
    (二)城市维护建设税
    广东德美精细化工股份有限公司、广东德美精细化工股份有限公司无锡分公司、青岛德美化工公司、佛山市顺德区德美投资有限公司和石家庄德美化工有限公司按应缴流转税税额的7%计缴;望城县德美精细化工有限公司按应缴流转税税额的1%计缴;上海德美化工有限公司按应缴流转税税额的4%计缴;无锡惠山德美化工有限公司、无锡市德美化工技术有限公司、佛山市顺德区德美油墨化工有限公司和佛山市顺德区德美瓦克有机硅有限公司系外商投资企业,免征城市维护建设税;福建省晋江新德美化工有限公司尚未正常生产经营,未产生城市维护建设税纳税义务。
    (三)教育费附加
    广东德美精细化工股份有限公司、广东德美精细化工股份有限公司无锡分公司、青岛德美化工公司、佛山市顺德区德美投资有限公司和望城县德美精细化工有限公司按应缴流转税税额的3%计缴;无锡惠山德美化工有限公司、无锡市德美化工技术有限公司、上海德美化工有限公司和石家庄德美化工有限公司按应缴流转税税额的1%计缴;佛山市顺德区德美油墨化工有限公司和佛山市顺德区德美瓦克有机硅有限公司免征教育费附加;福建省晋江新德美化工有限公司尚未正常生产经营,未产生教育费附加纳税义务。
    (四)企业所得税
    广东德美精细化工股份有限公司按15%的税率计缴;广东德美精细化工股份有限公司无锡分公司按33%的税率计缴;上海德美化工有限公司按产品销售收入0.5%计缴;青岛德美化工有限公司、石家庄德美化工有限公司、望城县德美精细化工有限公司和佛山市顺德区德美投资有限公司均按33% 的税率计缴;无锡惠山德美化工有限公司、佛山市顺德区德美油墨化工有限公司均按27%的税率计缴,其中佛山市顺德区德美油墨化工有限公司系外商投资企业,还未获利,尚未享受两免三减半税收优惠政策;无锡市德美化工技术有限公司按24%的税率计缴;佛山市顺德区德美瓦克有机硅有限公司系外商投资企业,2005年已进入获利年度,从2006年起开始享受两免三减半优惠政策;福建省晋江新德美化工有限公司尚未正常生产经营,未产生企业所得税纳税义务。
    附注四、 控股子公司及联营企业
    1、纳入合并会计报表范围的控股子公司情况如下:
    2006年6月30日


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名             注       法         注          实      持股比    
  称                 册       定         册          际      例        
                     地       代         资          投                
                              表         本          资                
                              人                     额                
  上海德             上       吴         RM          RM      80%       
  美化工             海       建         B5          B4                
  有限公             青       平         0           0                 
  司                 浦                  万          万                
                     科                  元          元                
                     技                                                
                     园                                                
                                                                   
                                                                       
  青岛德             青       何         RM          RM      90%       
  美化工             岛       国         B1          B9                
  有限公             市       英         00          0                 
  司                 北                  万          万                
                     区                  元          元                
                                                                     
                                                                       
  无锡惠             无       何         US          RM      60%       
  山德美             锡       国         D1          B4                
  化工有             市       英         00          97                
  限公司             惠                  万          .6                
                     山                  元          1                 
                     区                              万                
                                                     元                
                                                                    
                                                                       
  无锡市             无       何         US          RM      60%       
  德美化             锡       国         D8          B3                
  工技术             市       英         0           38                
  有限公             新                  万          .0                
  司                 区                  元          8                 
                                                     万                
                                                     元                
                                                                       
                                                                  
  石家庄             石       尚         RM          RM      80%       
  德美化             家       红         B5          B4                
  工有限             庄       亮         0           0                 
  公司               市                  万          万                
                     仓                  元          元                
                     丰                                                
                     路                                                
                                                                   
  佛山市             顺       何         RM          RM      80%       
  顺德区             德       国         B1          B8                
  德美投             容       英         00          00                
  资有限             桂                  0           万                
  公司               海                  万          元                
                     尾                  元                            
                                                                       
                                                                     
  望城县             长       何         RM          RM      90%       
  德美精             沙       国         B1          B9                
  细化工             河       英         00          0                 
  有限公             西                  万          万                
  司                 雷                  元          元                
                     锋                                                
                     大                                                
                     道                                                
                                                                
                                                                       
  佛山市             顺       杨         US          RM      58%       
  顺德区             德       胜         D2          B4                
  德美油             容       利         41          82                
  墨化工             桂                  .7          .0                
  有限公             容                  3           2                 
  司                 里                  万          万                
                                         元          元                
                                                                       
                                                                  
  佛山市             顺       Gr         US          RM      50%       
  顺德区             德       os         D5          B2                
  德美瓦             容       Je         00          ,0                
  克有机             桂       an         .0          20                
  硅有限             华       -l         0           .7                
  公司               昌       io         万          0                 
                     工       ne         元          万                
                     业       l                      元                
                     区                                               
                                                                       
  福建省             晋       何         RM          RM      65%       
  晋江新             江       国         B1          B6                
  德美化             市       英         00          50                
  工有限             五                  0           万                
  公司               里                  万          元                
                     工                  元                            
                     业                                                
                     园                                                
                     区                                                
                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
福建省晋江新德美化工有限公司成立于2006年4月18日,注册资本为1,000万元,其中本公司出资比例65%、自然人许自代和洪贤德分别出资23.78%和11.22%,注册地和主要经营地为福建省晋江市五里工业园区。该公司为募集资金拟投资的《30Kt/a新型高档系列纺织化学品、皮革化学品基建项目》的实施主体,目前正在进行项目前期建设和管理。本公司已将其纳入2006年度合并报表范围。
    2、联营公司情况如下: 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  联营企业名       注          法       注册      实                    
  称               册          定       资本      际                    
                   地          代       (万       投                    
                               表       元)       资                    
                               人                 额                    
                                                  (                     
                                                  万                    
                                                  元                    
                                                  )                     
  福建省晋江       晋          洪       80        17                    
  市龙湖德美       江          贤                 .6                    
  化工实业有       市          德                                       
  限公司                                                                
                                                                    
                                                                        
  成都德美精       成          黄       480       26                    
  英化工有限       都          冠                 8                     
  公司                         雄                                       
                                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注五、合并会计报表主要项目附注
    货币资金
    (1)明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                         期末数                     期初数     
  现金                         608,600.41                 567,327.10 
  银行存款                     52,187,859                 73,356,514 
                               .84                        .86        
  其他货币资                   1,430,030.                 11,174.77  
  金                           97                                    
  合计                         54,226,491                 73,935,016 
                               .22                        .73        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)货币资金——外币货币资金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目       币  期末数                    期初数                    
             种  原币金   汇率  折人民币   原币金额  汇率  折人民币  
                 额             金额                       金额      
  银行存款   US  991,204  7.99  7,925,272  1,500,76  8.07  12,111,45 
             D   .23      56    .54        2.11      02    2.16      
            HK  163,850  1.02  168,667.1                            
             D   .00      94    9                                    
             EU  4,783.9  10.1  48,467.73                            
             RO  6        313                                        
                                                              
  其他货币   US  177,341  7.99  1,417,953                          
  资金       D   .74      56    .62                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应收票据
    ⑴明细情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                       期末数                 期初数           
  银行承兑                   26,936,9               42,476,          
  汇票                       06.18                  691.85           
  商业承兑                   250,000.               50,000.          
  汇票                       00                     00               
  合计                       27,186,9               42,526,          
                             06.18                  691.85           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (2)应收票据期末余额中无应收持有本公司5%(含5%)以上表决权股份的股东单位票据。
    (3)截至2006 年6 月30 日止,本公司无已到期未收回的应收票据,无质押的商业承兑汇票。
    (4)应收票据期末余额较期初余额下降36.07%,主要系销售结算方式的变化。
    应收账款
    (1)应收账款账龄如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄      期末数                        期初数                     
            金额      比       坏账       金额       比例      坏账  
                      例%      准备                  %         准备  
  1年       175,      87.      8,779      154,1      90.2      7,704 
  以内      594,      61       ,726.      78,99      3         ,315. 
            534.               74         7.78                 32    
            79                                                       
  1至2      16,8      8.4      1,688      11,24      6.58      1,124 
  年        89,9      3        ,998.      4,490                ,309. 
            88.6               88         .31                  62    
            3                                                        
  2至3      3,75      1.8      1,127      2,094      1.23      628,3 
  年        7,64      7        ,293.      ,360.                08.28 
            5.81               75         94                         
  3年       4,18      2.0      2,501      3,361      1.96      1,793 
  以上      9,81      9        ,173.      ,787.                ,729. 
            9.56               45         24                   19    
  合计      200,      100      14,09      170,8      100.      11,25 
            431,      .00      7,192      79,63      00        0,662 
            988.               .82        6.27                 .41   
            79                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
⑵应收账款期末余额中无持有本公司5%(含5%)以上股份的股东单位欠款。
    ⑶应收账款期末余额中欠款金额前五名的单位合计欠款42,495,958.96元,占应收账款期末余额的比例为21.20%。
    ⑷应收账款——外币应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  币种   期末数                        期初数                        
         原币金额  汇率  折人民币金额  原币金额   汇率   折人民币金  
                                                         额          
  USD    233,948.  7.99  1,870,559.59  115,111.5  8.070  928,972.99  
         62        56                  2          2                  
                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其他应收款 
    (1)其他应收款账龄如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账      期末数                        期初数                       
  龄      金额       比       坏账      金额      比      坏账       
                     例%      准备                例      准备       
                                                  %                  
  1       7,422      52.      371,      18,5      72      927,       
  年      ,374.      75       118.      44,2      .5      211.       
  以      70                  74        34.1      2       72         
  内                                    1                            
  1       920,8      6.5      92,0      1,72      6.      172,       
  至      51.31      4        85.1      2,25      74      225.       
  2                           5         9.80              98         
  年                                                                 
  2       1,576      11.      472,      1,53      6.      461,       
  至      ,476.      20       942.      7,48      01      244.       
  3       48                  94        2.08              62         
  年                                                                 
  3       4,150      29.      2,91      3,76      14      3,16       
  年      ,046.      51       7,33      5,88      .7      1,16       
  以      80                  9.69      6.21      3       8.14       
  上                                                                 
  合      14,06      100      3,85      25,5      10      4,72       
  计      9,749      .00      3,48      69,8      0.      1,85       
          .29                 6.52      62.2      00      0.46       
                                        0                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
⑵其他应收款期末余额中无持有本公司5%(含5%)以上股份的股东单位欠款。
    ⑶其他应收款期末余额中欠款金额前五名的单位合计欠款2,513,075.97元,占其他应收款总额的比例为17.86%。
    (4)其他应收款期末余额较期初余额下降44.98%,主要系本公司收回前期筹建福建新德美公司的开办费及顺德海关进口保证金所致。
    预付账款
    (1)预付账款账龄如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄           期末数                        期初数                
                 金额            比例          金额             比例 
                                 %                              %    
  1年以          3,333,6         99.7          2,077,71         100. 
  内             60.18           2             5.51             00   
  1至2           9,240.0         0.28                                
  年             0                                                   
  合计           3,342,9         100.          2,077,71         100. 
                 00.18           00            5.51             00   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (2)预付账款期末余额中无持有本公司5%(含5%)以上股份的股东单位欠款。
    (3)账龄1 年以上的预付账款金额较小,原因系对方尚未开具发票进行结算。
    (4)预付账款期末余额较期初余额增长60.89%,主要系原材料采购预付款的增加所致。
    存货


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目           期末数                       期初数                 
                 金额           跌价准备      金额           跌价准  
                                                             备      
  原材料         52,818,81      207,228.      50,339,62      207,228 
                 8.44           10            1.82           .10     
  委托加工       1,559.82       -             271,856.7      -       
  物资                                        2                      
  包装物         573,453.4      -             517,518.5      -       
                 5                            4                      
  在产品         5,436,456      -             5,008,546      -       
                 .23                          .57                    
  产成品         66,842,96      1,540,30      40,103,88      1,106,8 
                 0.96           6.63          5.14           19.63   
  发出商品       -              -             3,964,301      360,657 
                                              .61            .00     
  低值易耗       352,958.6      -             60,596.30      -       
  品             6                                                   
  合计           126,026,2      1,747,53      100,266,3      1,674,7 
                 07.56          4.73          26.70          04.73   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (1)存货跌价准备按期末存货成本高于可变现净值的差额计提,存货可变现净值分品种确定。
    (2)本公司期末库存的原材料、包装物的可变现净值系按期末对外采购的实际结算价格为基准而测定的。
    待摊费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          期末数                   期初数          结存原因    
  装修费        -                        31,350.00                   
  仓租费        -                        79,091.21                   
  养路费        55,210.10                117,040.00      尚在受益期  
                                                         中          
  保险费        50,892.28                22,544.12       尚在受益期  
                                                         中          
  其他          551,072.65               683,215.76      尚在受益期  
                                                         中          
  合计          657,175.03               933,241.09                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 以上待摊费用按项目核算,摊销期为一年。
    长期股权投资 
    1)明细项目


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
            期末数                        期初数                     
  项目      金额      减      净额        金额        减      净额   
                      值                              值             
                      准                              准             
                      备                              备             
  ①长      4,37      -       4,371,      3,964,      -       3,964, 
  期股      1,36              360.48      907.59              907.59 
  权投      0.48                                                     
  资(                                                                
  权益                                                               
  法)                                                                
  其中      4,37      -       4,371,      3,964,      -       3,964, 
  :对       1,36              360.48      907.59              907.59 
  联营      0.48                                                     
  公司                                                               
  投资                                                               
  ②长      3,25      -       3,250,      3,250,      -       3,250, 
  期股      0,00              000.00      000.00              000.00 
  权投      0.00                                                     
  资(                                                                
  成本                                                               
  法)                                                                
  其中      3,25      -       3,250,      3,250,      -       3,250, 
  :成       0,00              000.00      000.00              000.00 
  本法      0.00                                                     
  其他                                                               
  股权                                                               
  投资                                                               
  合计      7,62      -       7,621,      7,214,      -       7,214, 
            1,36              360.48      907.59              907.59 
            0.48                                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2)长期股权投资(权益法)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投       投      初始       本年       累计       期末数      投 
  资单       资      投资       权益       权益       (4)=      资 
  位名       期      成本       调整       调整       (1)+      比 
  称         限      余额       额(2      额(3      (3)       例 
                     (1)      )         )                        
  福建       10      176,0      81,81      439,0      615,06      22 
  省晋       年      00.00      7.47       63.94      3.94        %  
  江市                                                               
  龙湖                                                               
  德美                                                               
  化工                                                               
  有限                                                               
  公司                                                               
  成都       15      2,680      324,6      1,076      3,756,      40 
  德美       年      ,000.      35.42      ,296.      296.54      %  
  精英               00                    54                        
  化工                                                               
  有限                                                               
  公司                                                               
  合计               2,856      406,4      1,515      4,371,         
                     ,000.      52.89      ,360.      360.48         
                     00                    48                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:上述长期投资变现不存在重大限制。
    3)长期股权投资(成本法)


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  被投资      期初       本年增      本年减      期末数        投资  
  单位名      数         加          少                        比例  
  称                                                                 
  佛山市      3,000      -           -           3,000,00      0.36% 
  顺德区      ,000.                              0.00                
  农村信      00                                                     
  用合作                                                             
  社                                                                 
  福建省      250,0      -           -           250,000.      5.00% 
  海天纺      00.00                              00                  
  织技术                                                             
  开发有                                                             
  限公司                                                             
  合计        3,250      -           -           3,250,00            
              ,000.                              0.00                
              00                                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
固定资产及累计折旧


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  项目             期初数         本期增       本期减       期末数   
                                  加           少                    
  原值                                                               
  房屋建筑物       58,102,18      11,264,      -            69,366,5 
                   8.38           398.07                    86.45    
  机器设备         29,102,58      874,310      206,050      29,770,8 
                   0.30           .93          .00          41.23    
  运输工具         19,173,45      2,277,7      1,024,8      20,426,3 
                   9.91           88.30        97.50        50.71    
  办公设备及       14,716,17      1,470,1      1,886,4      14,299,8 
  其他设备         2.26           08.95        07.90        73.31    
  小计             121,094,4      15,886,      3,117,3      133,863, 
                   00.85          606.25       55.40        651.70   
  累计折旧                                                           
  房屋建筑物       12,832,74      1,395,3      -            14,228,1 
                   9.16           81.60                     30.76    
  机器设备         13,223,73      1,129,3      133,078      14,219,9 
                   9.65           02.44        .05          64.04    
  运输工具         10,948,42      1,808,7      832,740      11,924,4 
                   7.68           40.72        .97          27.43    
  办公设备及       7,528,544      1,150,3      553,733      8,125,17 
  其他设备         .43            60.81        .67          1.57     
  小计             44,533,46      5,483,7      1,519,5      48,497,6 
                   0.92           85.57        52.69        93.80    
  净值             76,560,93                                85,365,9 
                   9.93                                     57.90    
  减:固定资       4,621,794      -            -            4,621,79 
  产减值准备       .23                                      4.23     
  其中:生产       4,621,794      -            -            4,621,79 
  设备             .23                                      4.23     
  净额             71,939,14                                80,744,1 
                   5.70                                     63.67    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1)本公司以位于佛山市顺德容桂街道办海尾居委会广珠路边的长胜办公大楼评估作价1,252.50万元向中国银行佛山分行抵押贷款人民币3,500万元,其中短期借款1,500.00万元,长期借款2,000.00万元。该资产期末帐面原值为1,382.68万元,净值为896.44万元。
    ⑵本公司以位于佛山市顺德区容桂街道办事处容里居委会建丰路7号的研究中心大楼评估作价2,860万元向顺德市容桂农村信用合作社抵押长期借款人民币2,000万元。该资产期末帐面原值为1,067.74万元(含长期待摊费用中的绿化费用1,277,141.27元),净值为851.56万元(含长期待摊费用672,803.10元)。
    在建工程


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工       实际支付                                             资金 
  程       期初      本年      本期      其他       期末数      来源 
  名       数        增加      转入      减少                        
  称                           固定                                  
                               资产                                  
  UV       63,7      116,      -         -          180,44      自有 
  地       53.6      687.                           0.61        资金 
  板       1         00                                              
  漆                                                                 
  生                                                                 
  产                                                                 
  线                                                                 
  顺       702,      270,      -         -          972,70      自有 
  德       701.      000.                           1.00        资金 
  工       00        00                                              
  业                                                                 
  园                                                                 
  ERP      979,      -         -         -          979,00      自有 
  软       000.                                     0.00        资金 
  件       00                                                        
  其       -         7,95      -         -          7,950.      自有 
  他                 0.00                           00          资金 
  合       1,74      394,      -                    2,140,           
  计       5,45      637.                           091.61           
           4.61      00                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1)上述在建工程中无资本化利息。
    2)期末在建项目无减值的情况,故未计提在建工程减值准备。
    无形资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类      取      原      期      本      本      累      其      期   
  别      得      始      初      期      期      计      他      末   
          方      金      数      增      摊      摊      转      数   
          式      额              加      销      销      出           
                                                  额                   
                                                                       
                                                                       
  土                                                                   
  地                                                                   
  使                                                                   
  用                                                                   
  权                                                                   
  其      外      2,      1,      -       19      42      -       1,   
  中      购      08      68              ,9      1,              66   
  :               7,      5,              64      75              5,   
  惠              57      78              .7      7.              81   
  山              3.      1.              9       39              6.   
  堰              87      27                                      48   
  桥                                                                   
  研      外      16      14      -       16      2,      -       13   
  究      购      ,2      ,0              6,      45              ,8   
  中              89      02              69      3,              35   
  心              ,5      ,5              7.      66              ,8   
                  26      61              16      1.              64   
                  .4      .9                      59              .8   
                  0       7                                       1    
  为      外      1,      1,      -       14      16      -       1,   
  民      购      51      36              ,9      6,              34   
  大              1,      0,              72      23              5,   
  楼              29      02              .8      4.              05   
                  0.      8.              2       28              5.   
                  10      64                                      82   
                                                                       
                                                                       
  无      外      77      63      -       6,      14      -       63   
  锡      购      8,      9,              87      5,              2,   
  技              05      81              9.      11              93   
  术              0.      5.              72      4.              5.   
                  00      56                      16              84   
  无      外      69      62      -       6,      75      -       61   
  锡      购      0,      1,              65      ,6              4,   
  惠              30      27              4.      84              61   
  山              0.      0.              93      .9              5.   
                  00      00                      3               07   
                                                                       
                                                                       
  晋      外      5,      5,      -       56      28      -       5,   
  江      购      57      35              ,9      4,              29   
  五              8,      0,              23      61              3,   
  里              47      78              .2      6.              85   
  工              5.      2.              0       04              8.   
  业              00      16                                      96   
  园                                                                   
  区                                                                   
  顺      外      24      23      -       24      1,      -       22   
  德      购      ,0      ,0              0,      18              ,8   
  高              05      61              22      4,              21   
  新              ,2      ,2              1.      22              ,0   
  开              63      54              40      9.              33   
  发              .0      .5                      82              .1   
  区              0       8                                       8    
  小              50      46      -       51      4,      -       46   
  计              ,9      ,7              2,      73              ,2   
                  40      21              31      1,              09   
                  ,4      ,4              4.      29              ,1   
                  78      94              02      8.              80   
                  .3      .1                      21              .1   
                  7       8                                       6    
  办      外      96      47      83      99      51      -       45   
  公      购      8,      4,      ,0      ,4      1,              7,   
  及              89      06      57      24      19              69   
  防              4.      7.      .0      .5      4.              9.   
  火              60      52      0       8       66              94   
  墙                                                                   
  系                                                                   
  统                                                                   
  非      外      4,              4,      20      20              3,   
  专      购      01              01      0,      0,              81   
  利              9,              9,      97      97              8,   
  技              50              50      5.      5.              52   
  术              0.              0.      00      00              5.   
  许              00              00                              00   
  可                                                                   
  费                                                                   
  合              55      47      4,      81      5,      -       50   
  计              ,9      ,1      10      2,      44              ,4   
                  28      95      2,      71      3,              85   
                  ,8      ,5      55      3.      46              ,4   
                  72      61      7.      60      7.              05   
                  .9      .7      00              87              .1   
                  7       0                                       0    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:晋江五里工业园区:2003年12月27日购入宗地一块,面积29,806平方米,位于晋江市五里工业园区,总价款5,578,475.00元。目前土地使用权证正在办理中。
    长期待摊费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目      原       期      本      本      累       期末       剩  
  名称      始       初      期      期      计       数         余  
            金       数      增      摊      摊                  摊  
            额               加      销      销                  销  
                                             额                  年  
                                                                 限  
  装修      257      22      -       34      65,      192,1      42  
  费        ,56      6,              ,8      436      29.27      个  
            5.5      95              28      .27                 月  
            4        7.              .1                              
                     43              6                               
  研究      841      84      -       16      168      672,8      24  
  中心      ,00      1,              8,      ,20      03.10      个  
  广场      4.4      00              20      1.3                 月  
  绿化      0        4.              1.      0                       
                     40              30                              
  公司      90,      24      -       18      84,      6,036      3个 
  停车      548      ,1              ,1      512      .72        月  
  场        .84      46              09      .12                     
                     .4              .7                              
                     6               4                               
  房租      2,5      1,      21      21      1,1      1,432      8个 
  费:      78,      43      9,      9,      45,      ,872.      月  
            078      2,      98      53      206      62             
            .88      41      9.      1.      .26                     
                     4.      80      36                              
                     18                                              
  皮化      170      34      -       34      170      -              
  实验      ,26      ,0              ,0      ,26                     
  室        1.8      52              52      1.8                     
            3        .4              .4      3                       
                     4               4                               
  合计      3,9      2,      21      47      1,6      2,303          
            37,      55      9,      4,      33,      ,841.          
            459      8,      98      72      617      71             
            .49      57      9.      3.      .78                     
                     4.      80      00                              
                     91                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
短期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款条件                      期末数                  期初数       
  及币种                                                             
  人民币                                                             
  信用借款                      63,000,000.             82,000,000.0 
                                00                      0            
  抵押借款                      15,000,000.             15,000,000.0 
                                00                      0            
  合计                          78,000,000.             97,000,000.0 
                                00                      0            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本公司2006年6月30日短期借款明细如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款人名称         借款期限          借款       借款金       年利  
                                       条件       额           率    
  顺德市容桂农       2006.4.18-20      信用       10,000,      5.022 
  村信用合作社       07.3.31                      000.00       %     
  顺德市容桂农       2006.4.17-20      信用       10,000,      5.022 
  村信用合作社       07.3.31                      000.00       %     
  顺德市容桂农       2006.4.19-20      信用       10,000,      5.022 
  村信用合作社       07.3.31                      000.00       %     
  中国银行佛山       2006.6.08-20      抵押       15,000,      5.265 
  分行               07.6.07                      000.00       %     
  农行顺德容桂       2006.3.28-20      信用       10,000,      5.022 
  支行               07.3.27                      000.00       %     
  农行顺德容桂       2005.10.26-2      信用       10,000,      5.022 
  支行               006.10.25                    000.00       %     
  招商银行深圳       2005.12.14-2      信用       5,000,0      5.580 
  华侨城支行         006.12.14                    00.00        %     
  顺德市容桂农       2005.11.30-2      信用       8,000,0      5.580 
  村信用合作社       006.11.29                    00.00        %     
  合计                                            78,000,            
                                                  000.00             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:1) 短期借款期末余额中无逾期借款。
    2) 向中国银行佛山分行抵押借款1500万元,抵押物详见附注五、9。
    应付账款
    1)应付账款期末79,173,462.72元中无欠持有本公司5%(含5%)以上股份的股东单位的欠款。
    2)应付关联公司账款见附注七.(三)。
    3)应付账款期末余额中无超过3年未支付的大额款项。
    4)应付账款期末余额较期初增长52.01 %,主要系随着销售增长扩大生产而增加了原材料采购量所致。
    5)应付账款——外币应付账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  币种   期末数                          期初数                      
         原币金额     汇率  折人民币金   原币金额   汇率  折人民币金 
                            额                            额         
  USD    2,779,118.4  7.99  22,220,719.  660,320.2  8.07  5,328,916. 
         9            56    80           0          02    08         
                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
预收账款
    1)预收账款期末余额6,036,233.58元中无欠持有本公司5%(含5%)以上股份的股东单位的欠款。
    2)预收账款期末余额较期初余额增长51.34%,主要系销售预收款增加所致。
    应付工资
    应付工资期末余额人民币1,664,192.06元,无拖欠或工效挂钩性质的应付工资。
    应交税金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                     期末数                      期初数        
  增值税                   1,093,808.39                4,994,457.15  
  营业税                   3,303.00                    533.00        
  城建税                   78,765.27                   473,819.29    
  个人所得税               36,040.99                   78,361.17     
  企业所得税               1,459,285.52                4,034,595.03  
  印花税                   5,286.69                    32,151.59     
  房产税                   320,582.29                  40,739.70     
  土地使用税               373,917.90                                
  合计                     3,370,990.05                9,654,656.93  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:应交税金期末余额较期初余额下降65.08%,主要系本期缴纳上期增值税及所得税所致。
    其他应交款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                            期末数                 期初数      
  教育费附加                      83,002.37              213,789.25  
  综合基金-地税                  -                      48,066.59   
  粮食风险基金                    -13,710.59             9,453.90    
  义务教育费                      880.84                 -           
  河道工程维修及堤围费            50,019.35              75,525.00   
  其他                            40,543.36              13,286.37   
  科技园管理费                    2,239.17               -           
  合计                            162,974.50             360,121.11  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其他应付款 
    1)其他应付款期末余额24,995,671.44元中无欠付持有本公司5%(含5%)以上股份的股东单位欠款。
    2)应付关联公司款项情况见附注七(三)。
    一年内到期的长期负债


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款条           年利率             期末数                 期初数  
  件及币                                                             
  种                                                                 
  抵押借                                                             
  款:                                                               
  人民币           5.184%             20,000,000             -       
                                      .00                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本公司长期借款明细如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款人名称        借款期限           借款       借款金额      年利 
                                       条件                     率   
  顺德容桂农村      2005.05.19-20      抵押       20,000,0      5.18 
  信用合作社        07.04.20                      00.00         4%   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:向顺德容桂农村信用合作社抵押借款2,000.00万元,抵押物详见附注五、9、2)。
    长期借款    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款条          年利率              期末数               期初数    
  件及币                                                             
  种                                                                 
  抵押:                                                             
  人民币          5.184%              20,000,00            40,000,00 
                                      0.00                 0.00      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本公司长期借款明细如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款人名称        借款期限           借款       借款金额      年利 
                                       条件                     率   
  中国银行佛山      2005.12.29-20      抵押       20,000,0      5.18 
  分行              07.12.29                      00.00         4%   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:向中国银行佛山分行抵押借款2,000.00万元,抵押物详见附注五、9、2)。
    专项应付款
    截止2006年06月30日专项应付款余额3,610,661.67元。其中:
    1)  2005年依据广东省经贸委与广东省财政厅联合下发的粤经贸技术(2005)377号文《关于下达安排2005年省级企业技术中心产业结构调整专项资金项目计划的通知》,广东省财政厅给本公司拨款2,000,000.00元,用于研发可生物降解皮革加脂剂。
    2) 2005年容桂街道办事处经济发展办公室拨款32,000.00元,用于本公司ERP系统的研发。
    3)  2004年顺德市经济贸易局根据顺德市人民政府办公室文件(顺府办发[2002]33号)拨入的企业技术开发专项补贴1,578,661.67元。
    少数股东权益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东名称                           期末数               期初数     
  汉科化工有限公司                   15,089,06            13,390,176 
                                     8.67                 .98        
  佛山市顺德区恒之宏投资有限公       2,190,049            2,195,923. 
  司                                 .75                  83         
  佛山市顺德区南方电缆实业有限       1,225,930            1,094,708. 
  公司                               .97                  31         
  德雄化工(集团)有限公司           1,994,150            1,780,698. 
                                     .37                  13         
  瓦克化学投资(中国)有限公司       23,000,31            20,626,325 
                                     9.13                 .15        
  许自代                             2,378,000            -          
                                     .00                             
  洪贤德                             1,122,000            -          
                                     .00                             
  总计                               46,999,51            39,087,832 
                                     8.89                 .40        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
股本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  投       期初数             本期增(减)额              期末数       
  资       金       比例                                金       比  
  者       额                                           额       例  
  名                                                                 
  称                                                                 
  黄       31,      31.2      -       31,      31.20%                
  冠       200      0%                200                            
  雄       ,00                        ,00                            
           0.0                        0.0                            
           0                          0                              
  何       16,      16.1      -       16,      16.12%                
  国       120      2%                120                            
  英       ,00                        ,00                            
           0.0                        0.0                            
           0                          0                              
  马       3,2      3.20      -       3,2      3.20%                 
  克       00,      %                 00,                            
  良       000                        000                            
           .00                        .00                            
  佛       20,      20.0      -       20,      20.00%                
  山       000      0%                000                            
  市       ,00                        ,00                            
  顺       0.0                        0.0                            
  德       0                          0                              
  区                                                                 
  恒                                                                 
  之                                                                 
  宏                                                                 
  投                                                                 
  资                                                                 
  有                                                                 
  限                                                                 
  公                                                                 
  司                                                                 
  佛       9,6      9.60      -       9,6      9.60%                 
  山       00,      %                 00,                            
  市       000                        000                            
  顺       .00                        .00                            
  德                                                                 
  区                                                                 
  瑞                                                                 
  奇                                                                 
  投                                                                 
  资                                                                 
  有                                                                 
  限                                                                 
  公                                                                 
  司                                                                 
  佛       19,      19.8      -       19,      19.88%                
  山       880      8%                880                            
  市       ,00                        ,00                            
  顺       0.0                        0.0                            
  德       0                          0                              
  区                                                                 
  昌                                                                 
  连                                                                 
  荣                                                                 
  投                                                                 
  资                                                                 
  有                                                                 
  限                                                                 
  公                                                                 
  司                                                                 
  合       100      100.      -       100      100.00%               
  计       ,00      00%               ,00                            
           0,0                        0,0                            
           00.                        00.                            
           00                         00                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
资本公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    期初数                     期末数          
  股权投资准备            1,598,060.90               1,598,060.90    
  拨款转入                4,400,000.00               4,400,000.00    
  合计                    5,998,060.90               5,998,060.90    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:资本公积期末余额5,998,060.90元包括:
    1)收购无锡惠山德美化工有限公司股权产生的公司拥有权益大于投资成本的差额1,218,228.22元列入资本公积;购买佛山市顺德区德美油墨化工有限公司股权产生的公司拥有权益大于投资成本的差额379,832.68元列入资本公积。
    2)拨入科技三项经费已形成固定资产转入4,400,000.00元:①2000年12月18日经顺德市科技局顺科字[2000]62号文批准,拨入“功能型纺织助剂工程技术研究开发中心建设实施方案及论证”经费150,000.00元;②2000年12月26日经顺德市科技局顺科字[2000]64号文批准,拨入“广东省功能型纺织助剂工程技术研究开发中心的组建”经费2,850,000.00元; ③ 2001年11月14日经顺德市科技局顺科字[2001]104号文批准,拨入“广东省纺织助剂工程技术研究开发中心”经费500,000.00元; ④2001年12月3日经顺德市科技局顺科字[2002]21号文批准,拨入“国家重点新产品计划-纯棉织物耐久压烫整理剂PS-14”经费200,000.00元; ⑤2001年12月17日经顺德市科技局顺科字[2001]130号文批准,拨入“广东省纺织助剂工程技术研究开发中心”经费500,000.00元。⑥ 2003年12月1日经佛山市顺德区科技局顺科字[2003]117号文批准,拨入“顺德区重点科技计划-低甲醛纯棉织物耐久压烫整理剂”经费200,000.00元。以上科技拨款因项目已完工并已结转固定资产,故转入资本公积。
    盈余公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目           期初数        本期增加       本期减       期末数    
                                              少                     
  法定盈余       17,418,2      -              -            17,418,21 
  公积           18.45                                     8.45      
  法定公益       8,709,10      -              -            8,709,109 
  金             9.24                                      .24       
  合计           26,127,3      -              -            26,127,32 
                 27.69                                     7.69      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
未分配利润


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                              本期数              上年期末     
  期初未分配利润                    117,709,140.        96,848,745.1 
                                    92                  8            
  加:本期净利润                    24,627,430.4        36,306,347.9 
                                    7                   3            
  减:利润分配                      10,000,000.0        15,445,952.1 
                                    0                   9            
  其中:提取法定盈余公积10%         -                   3,630,634.79 
  提取法定公益金5%                  -                   1,815,317.40 
  应付普通股股利                    10,000,000.0        10,000,000.0 
                                    0                   0            
  期末未分配利润                    132,336,571.        117,709,140. 
                                    39                  92           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:根据2006年5月20日召开的2005年度股东大会通过的利润分配决议,按2005年度末股本10,000万股为基数,向全体股东按每10股派送现金股利1元(含税),共计派发现金股利1,000万元。该股利已于2006年6月支付。
    主营业务收入及成本
    本期数


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  行业          主营业务         主营业务       主营业务       毛利  
                收入             成本           毛利           率    
  精细化        275,578,         199,747,       75,831,0       27.52 
  工            925.31           918.75         06.56          %     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
上年同期数


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  行业          主营业务         主营业务       主营业务       毛利  
                收入             成本           毛利           率    
  精细化        242,580,         180,066,       62,514,6       25.77 
  工            629.13           010.94         18.19          %     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:本期前五名客户销售收入总额为75,383,288.22元,占全部销售收入的27.35%。
    主营业务收入按业务类别划分如下:
    本期数


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  业务类别       主营业务        主营业务      主营业务       毛利率 
                 收入            成本          毛利                  
  纺织印染       217,148,        153,115,      64,032,7       29.49% 
  助剂           346.14          630.98        15.16                 
  油墨类         25,704,2        21,196,1      4,508,09       17.54% 
                 24.96           29.91         5.05                  
  皮革化学       29,277,6        22,854,9      6,422,65       21.94% 
  品             41.06           84.07         6.99                  
  其他           3,448,71        2,581,17      867,539.       25.16% 
                 3.15            3.79          36                    
  合计           275,578,        199,747,      75,831,0       27.52% 
                 925.31          918.75        06.56                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
上年同期数


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  业务类别       主营业务        主营业务      主营业务       毛利率 
                 收入            成本          毛利                  
  纺织印染       200,562,        146,596,      53,966,1       26.91% 
  助剂           564.27          418.82        45.45                 
  油墨类         24,821,0        20,122,7      4,698,24       18.93% 
                 37.53           97.23         0.30                  
  皮革化学       16,488,5        12,850,8      3,637,67       22.06% 
  品             21.68           50.52         1.16                  
  其他           708,505.        495,944.      212,561.       30.00% 
                 65              37            28                    
  合计           242,580,        180,066,      62,514,6       25.77% 
                 629.13          010.94        18.19                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
主营业务收入按地区划分如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  区域                    本期数                      上年同期数     
  华南地区                89,631,523.34               96,362,820.61  
  华东地区                152,812,851.48              123,239,822.51 
  其他地区                29,685,837.34               22,269,480.37  
  出口销售                3,448,713.15                708,505.64     
  合计                    275,578,925.31              242,580,629.13 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
主营业务税金及附加


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                 本期数                    上年同期数          
  城市维护建               519,746.07                462,057.73      
  设税                                                               
  教育费               257,320.57                264,219.08          
  附加                                                               
  其他基               26,236.66                 17,743.19           
  金及税                                                             
  费                                                                 
  合计                 803,303.30                744,020.00          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其他业务利润   


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      本期数                      上年同期数   
  材料及包装                1,447,556.61                569,901.92   
  物销售                                                             
  租赁费                    31,945.43                   -            
  其他                      923,271.18                  -            
  合计                      2,402,773.22                569,901.92   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:其他业务利润本期发生额较上年同期增长321.61%,主要系材料销售增加所致。         
    营业费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                         本期数                           上年同期数 
                         16,760,129                       16,076,040 
                         .05                              .43        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
管理费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                         本期数                           上年同期数 
                         24,822,685.                      17,255,100 
                         76                               .35        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:本期发生额较去年同期增长43.86%,主要系员工人数及工资标准提高,相应工资及福利总额增加所致。 
    财务费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                  本期数                 上年同期数            
  利息支出              3,292,805.0            3,169,469.7           
                        1                      6                     
  减:利息收入          300,463.04             553,267.21            
  汇兑损失              112,934.48             22,188.04             
  其他                  143,790.25             109,802.71            
  合计                  3,249,066.7            2,748,193.3           
                        0                      0                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
投资收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     本期数               上年同期数           
  长期投资收益             556,212.89           71,476.33            
  其中:年末调整的被       406,452.89           71,476.33            
  投资公司权益净增减                                                 
  的金额                                                             
  股权投资转让收益         -                    -                    
  合计                     556,212.89           71,476.33            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
35.补贴收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                          本期数              上年同期数       
  政府补贴                      673,614.16          508,020.62       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
36. 营业外收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                        本期数              上年同期数         
  处置固定资产收益            55,037.97                              
  赔偿收入                    1,920.00                               
  其他                        6,761.50            102,559.44         
  合计                        63,719.47           102,559.44         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
37. 营业外支出


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                        本期数              上年同期数         
  处理固定资产损失            683.05                                 
  赔偿支出                    36,462.04                              
  捐赠支出                    107,000.00                             
  其他                        102,034.33          143,866.28         
  合计                        246,179.42          143,866.28         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
所得税 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                        本期数              上年同期数         
  所得税                      4,606,845.          4,616,855.         
                              11                  20                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其他与经营活动有关的现金
    (1)收到的其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                               本期数          
  单位或个人往来款及代收款项                         2,220,479.54    
  银行存款利息                                       295,762.21      
  专项拨款                                           644,248.55      
  奖金                                               -               
  其他                                               1,219,408.90    
  合计                                               4,379,899.20    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)支付的其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                             本期数            
  运杂费                                           5,849,247.30      
  车辆营运费                                       3,170,378.49      
  租赁费                                           2,010,459.05      
  业务及招待费                                     2,370,728.09      
  物料消耗、水电及修理费                           2,590,435.04      
  差旅费                                           2,396,240.59      
  办公、培训费                                     2,206,160.08      
  职工借款、福利等                                 2,278,089.80      
  广告、保险费                                     1,460,749.20      
  中介服务费                                       608,686.78        
  单位往来款                                       1,642,493.51      
  其他                                             2,773,220.04      
  合计                                             29,356,887.97     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
支付的其他与筹资活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                               本期数          
  支付中介机构等上市费用                             549,380.01      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注六、母公司会计报表主要项目注释
    应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄      期末数                         期初数                    
            金       比例%      坏账       金额      比例      坏账  
            额                  准备                 %         准备  
  1年       134      92.08      6,727      129,      94        6,460 
  以内      ,54                 ,207.      196,                ,159. 
            4,1                 43         731.                07    
            48.                            84                        
            78                                                       
  1至2      6,8      4.68       683,2      6,16      4.49      616,6 
  年        32,                 43.62      8,21                82.53 
            436                            9.46                      
            .17                                                      
  2至3      3,5      2.41       1,057      1,78      1.3       536,7 
  年        26,                 ,820.      9,09                28.03 
            069                 98         3.44                      
            .91                                                      
  3年       1,2      0.83       608,5      289,      0.21      182,7 
  以上      17,                 50.84      884.                24.24 
            101                            46                        
            .68                                                      
  合计      146      100        9,076      137,      100       7,796 
            ,11                 ,822.      443,                ,293. 
            9,7                 87         929.                87    
            56.                            20                        
            54                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:1)应收账款期末余额中无持有本公司5%(含5%)以上股份的股东欠款。应收关联公司往来详见附注七.(三)说明。
    2)应收账款欠款前五名总额为69,044,845.96元,占应收账款总额比例为47.25%。
    其他应收款


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           期末数                         期初数                     
  账      金额       比例      坏账      金额       比例      坏账  
  龄                  %         准备                 %         准备  
  1年      6,800      56.8      340,      16,19      73.8      809,7 
  以       ,761.      3         038.      4,924                46.25 
  内       40                   07        .90                        
  1至      1,921      16.0      192,      2,185      9.96      218,5 
  2年      ,233.      5         123.      ,722.                72.29 
           40                   35        90                         
  2至      1,469      12.2      440,      2,083      9.49      624,9 
  3年      ,771.      8         931.      ,072.                21.62 
           58                   47        08                         
  3年      1,775      14.8      887,      1,481      6.75      958,1 
  以       ,921.      4         960.      ,873                 97.43 
  上       00                   50                                   
  合       11,96      100       1,86      21,94      100       2,611 
  计       7,687                1,05      5,592                ,437. 
           .38                  3.39      .88                  59    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:1)其他应收款期末余额中无持有本公司5%(含5%)以上股份的股东欠款。
    2)其他应收款前五名总额为人民币6,031,498.91元,占其他应收款总额的比例为50.40%。
    3)其他应收款期末余额较期初余额下降45.47%,主要系本公司收回前期筹建福建新德美公司的开办费及顺德海关进口保证金所致。
    长期股权投资 
    1)明细项目


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
             期末数                        期初数                    
  项目       金额       减      净额       金额       减      净额   
                        值                            值             
                        准                            准             
                        备                            备             
  ①长       88,36      -       88,36      73,75      -       73,753 
  期股       3,878              3,878      3,336              ,336.3 
  权投       .01                .01        .33                3      
  资(权                                                              
  益法)                                                              
  其中:      4,371      -       4,371      3,964      -       3,964, 
  对联       ,360.              ,360.      ,907.              907.59 
  营公       48                 48         59                        
  司投                                                               
  资                                                                 
  ②长       3,250      -       3,250      3,250      -       3,250, 
  期股       ,000.              ,000.      ,000.              000.00 
  权投       00                 00         00                        
  资(成                                                              
  本法)                                                              
  其中:      3,250      -       3,250      3,250      -       3,250, 
  成本       ,000.              ,000.      ,000.              000.00 
  法其       00                 00         00                        
  他股                                                               
  权投                                                               
  资                                                                 
  合计       91,61      -       91,61      77,00      -       77,003 
             3,878              3,878      3,336              ,336.3 
             .01                .01        .33                3      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2)长期股权投资(权益法) 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被      投        初始        本        本         本         累计     
  投      资        投资        期        期         期         调整     
  资      年        成本        投        股         权         额(5     
  单      限        余额        资        权         益         )        
  位                (1)         成        投         调                  
  名                            本        资         整                  
  称                            增        准         额                  
                                减        备         (4                  
                                额        增         )                   
                                (2        减                             
                                )         额                             
                                          (3                             
                                          )                              
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
                                                                         
  福      10        176,        -         -          81         439,     
  建      年        000.                             ,8         063.     
  省                00                               17         94       
  晋                                                 .4                  
  江                                                 7                   
  市                                                                     
  龙                                                                     
  湖                                                                     
  德                                                                     
  美                                                                     
  化                                                                     
  工                                                                     
  有                                                                     
  限                                                                     
  公                                                                     
  司                                                                     
  成      15        2,68        -         -          32         1,07     
  都      年        0,00                             4,         6,37     
  德                0.00                             70         1.11     
  美                                                 9.                  
  精                                                 99                  
  英                                                                     
  化                                                                     
  工                                                                     
  公                                                                     
  司                                                                     
                                                                         
                                                                         
                                                                         
  无      15        3,38        -         -          35         29,7     
  锡      年        0,82                             0,         64.0     
  市                5.60                             66         7        
  德                                                 4.                  
  美                                                 76                  
  化                                                                     
  工                                                                     
  技                                                                     
  术                                                                     
  有                                                                     
  限                                                                     
  公                                                                     
  司                                                                     
  青      4         900,        -         -          29         673,     
  岛      年        000.                             9,         800.     
  德                00                               74         90       
  美                                                 8.                  
  化                                                 50                  
  工                                                                     
  有                                                                     
  限                                                                     
  公                                                                     
  司                                                                     
                                                                         
                                                                         
                                                                         
  上      10        400,        -         -          2,         15,4     
  海      年        000.                             01         70,1     
  德                00                               0,         00.4     
  美                                                 07         9        
  化                                                 1.                  
  工                                                 25                  
  有                                                                     
  限                                                                     
  公                                                                     
  司                                                                     
                                                                         
                                                                         
                                                                         
                                                                         
  无      11        4,97        -         -          2,         14,2     
  锡      年        6,11                             19         46,8     
  惠                9.99                             7,         93.4     
  山                                                 67         0        
  德                                                 2.                  
  美                                                 83                  
  化                                                                     
  工                                                                     
  有                                                                     
  限                                                                     
  公                                                                     
  司                                                                     
                                                                         
                                                                         
  石      4.        400,        -         -          24         721,     
  家      5         000.                             1,         862.     
  庄      年        00                               27         14       
  德                                                 1.                  
  美                                                 41                  
  化                                                                     
  工                                                                     
  有                                                                     
  限                                                                     
  公                                                                     
  司                                                                     
                                                                         
                                                                         
  佛                8,00        -         -          -2         760,     
  山                0,00                             3,         199.     
  市                0.00                             49         04       
  顺                                                 6.                  
  德                                                 26                  
  区                                                                     
  德                                                                     
  美                                                                     
  投                                                                     
  资                                                                     
  有                                                                     
  限                                                                     
  公                                                                     
  司                                                                     
  望      3         900,        -         -          -2         -814     
  城      年        000.                             21         ,220     
  县                00                               ,8         .78      
  德                                                 91                  
  美                                                 .8                  
  精                                                 7                   
  细                                                                     
  化                                                                     
  工                                                                     
  有                                                                     
  限                                                                     
  公                                                                     
  司                                                                     
  佛                5,20        -         -          47         -753     
  山                0,03                             5,         ,256     
  市                5.57                             97         .58      
  顺                                                 9.                  
  德                                                 62                  
  区                                                                     
  德                                                                     
  美                                                                     
  油                                                                     
  墨                                                                     
  化                                                                     
  工                                                                     
  有                                                                     
  限                                                                     
  公                                                                     
  司                                                                     
  德      50        20,2        -         -          2,         2,79     
  美      年        07,0                             37         3,31     
  瓦                06.7                             3,         2.37     
  克                5                                99                  
  有                                                 3.                  
  机                                                 98                  
  硅                                                                     
  有                                                                     
  限                                                                     
  公                                                                     
  司                                                                     
                                                                         
                                                                         
                                                                         
  福                -           6,        -          -          -        
  建                            50                                       
  省                            0,                                       
  晋                            00                                       
  江                            0.                                       
  新                            00                                       
  德                                                                     
  美                                                                     
  化                                                                     
  工                                                                     
  有                                                                     
  限                                                                     
  公                                                                     
  司                                                                     
  合                47,2        6,        -          8,         34,6     
  计                19,9        50                   11         43,8     
                    87.9        0,                   0,         90.1     
                    1           00                   54         0        
                                0.                   1.                  
                                00                   68                  
                                                                         
                                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:2006年度增加的长期股权投资,详细情况说明见附注四.1。
    3)长期股权投资(成本法) 


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  被投资      期初余      本期       本期       期末数       占被投  
  单位名      额          增加       减少                    资公司  
  称                                                         股权比  
                                                             例      
  顺德农      3,000,      -          -          3,000,0      0.36%   
  村信用      000.00                            00.00                
  社                                                                 
  福建海      250,00      -          -          250,000      5.00%   
  天纺织      0.00                              .00                  
  合计        3,250,      -          -          3,250,0              
              000.00                            00.00                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
主营业务收入和主营业务成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目        期间        主营业      主营业       主营业       毛利 
                          务收入      务成本       务毛利       率%  
  纺织印      2006年      175,85      134,544      41,311,      23.4 
  染助剂      1-6月       6,305.      ,462.26      843.09       9%   
  等                      35                                         
  纺织印      2005年      187,63      150,625      37,009,      19.7 
  染助剂      1-6月       5,600.      ,627.99      972.87       2%   
  等                      86                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:本期前五名客户销售收入总额为86,104,324.29元,占全部销售收入的48.96%。
    投资收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                          本期数             上年同期数        
  长期投资收益                  8,260,301.         6,602,953.        
                                68                 52                
  其中:年末调整的被投          8,110,541.         6,602,953.        
  资公司权益净增减的金          68                 52                
  额                                                                 
  股权投资转让收益              -                  -                 
  合计                          8,260,301.         6,602,953.        
                                68                 52                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注七、关联方关系及交易
    (一)关联方概况
    1、关联方关系
    (1)存在控制关系的关联方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称       经济       法定              注       与本公司关    
                   性质       代表              册       系            
                              人                地                     
                                                                       
                                                                       
  上海德美化       有限       吴建              上       子公司        
  工有限公司       责任       平                海                     
                   公司                         青                     
                                                浦                     
                                                科                     
                                                技                     
                                                园                     
                                                                       
                                                                       
                                                                       
                                                                       
  青岛德美化       有限       何国              青       子公司        
  工有限公司       责任       英                岛                     
                   公司                         市                     
                                                北                     
                                                区                     
                                                                       
                                                                       
                                                                       
                                                                       
  无锡市德美       有限       何国              无       子公司        
  化工技术有       责任       英                锡                     
  限公司           公司                         市                     
                                                新                     
                                                区                     
                                                湘                     
                                                江                     
                                                路                     
                                                                       
                                                                       
                                                                       
                                                                       
                                                                       
  无锡惠山德       有限       何国              无       子公司        
  美化工有限       责任       英                锡                     
  公司             公司                         市                     
                                                惠                     
                                                山                     
                                                区                     
                                                堰                     
                                                桥                     
                                                镇                     
                                                                       
                                                                       
  石家庄德美       有限       尚红              石       子公司        
  化工有限公       责任       亮                家                     
  司               公司                         庄                     
                                                市                     
                                                仓                     
                                                丰                     
                                                路                     
                                                                   
                                                                       
  佛山市顺德       有限       何国              顺       子公司        
  区德美投资       责任       英                德                     
  有限公司         公司                         容                     
                                                桂                     
                                                海                     
                                                尾                     
                                                                       
                                                                    
  望城县德美       有限       何国              长       子公司        
  精细化工有       责任       英                沙                     
  限公司           公司                         河                     
                                                西                     
                                                雷                     
                                                锋                     
                                                大                     
                                                道                     
                                                                   
                                                                       
                                                                       
  佛山市顺德       有限       杨胜              顺       子公司        
  区德美油墨       责任       利                德                     
  化工有限公       公司                         容                     
  司                                            桂                     
                                                海                     
                                                尾                     
                                                                  
                                                                       
  佛山市顺德       有限       GrosJ             顺       子公司        
  区德美瓦克       责任       ean-L             德                     
  有机硅有限       公司       ionel             容                     
  公司                                          桂                     
                                                华                     
                                                昌                     
                                                工                     
                                                业                     
                                                区                     
                                                               
                                                                       
  福建晋江市       有限       何国              晋       子公司        
  新德美化工       责任       英                江                     
  有限公司         公司                         市                     
                                                五                     
                                                里                     
                                                工                     
                                                业                     
                                                园                     
                                                区                     
                                                                       
                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)存在控制关系的关联方的注册资本及其变化


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称         期初数        本年增       本年减      期末数   
                                   加数         少数                 
  上海德美化工       RMB50万       -            -           RMB50万  
  有限公司           元                                     元       
  青岛德美化工       RMB100万      -            -           RMB100万 
  有限公司           元                                     元       
  无锡市德美化       USD80万       -            -           USD80万  
  工技术有限公       元                                     元       
  司                                                                 
  无锡惠山德美       USD100万      -            -           USD100万 
  化工有限公司       元                                     元       
  石家庄德美化       RMB50万       -            -           RMB50万  
  工有限公司         元                                     元       
  佛山市顺德区       RMB1000       -            -           RMB1000  
  德美投资有限       万元                                   万元     
  公司                                                               
  望城县德美精       RMB100万      -            -           RMB100万 
  细化工有限公       元                                     元       
  司                                                                 
  佛山市顺德区       USD241.7      -            -           USD241.7 
  德美油墨化工       3万元                                  3万元    
  有限公司                                                           
  佛山市顺德区       USD500万      -            -           USD500万 
  德美瓦克有机       元                                     元       
  硅有限公司                                                         
  福建省晋江市       -             RMB1000      -           RMB1000  
  新德美化工有                     万元                     万元     
  限公司                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)存在控制关系的关联方个人


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称                                         与本公司关系    
  黄冠雄                                             股东            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4)存在控制关系的关联方所持股份或权益及其变化
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方      期初数           本期       本期减      期末数         
  名称                         增加       少数                       
                               数                                    
              金       %       金额       金额(      金额       %   
              额               (万       万元)      (万           
              (               元)                   元)           
              万                                                     
              元                                                     
              )                                                     
  存在控                                                             
  制关系                                                             
  的关联                                                             
  方个人                                                             
  所持股                                                             
  份及其                                                             
  变化                                                               
  黄冠雄      3,1      31      -          -           3120.      31. 
              20.      .2                             00         20  
              00       0                                             
  存在控制关系的子公司权                                             
  益及其变化                                                         
  上海德      1,3      80      201.0      -           1,587      80  
  美化工      86.              1                      .01            
  有限公      00                                                     
  司                                                                 
  青岛德      127      90      29.97      -           157.3      90  
  美化工      .41                                     8              
  有限公                                                             
  司                                                                 
  无锡市      305      60      35.07      -           341.0      60  
  德美化      .99                                     6              
  工技术                                                             
  有限公                                                             
  司                                                                 
  无锡惠      1,7      60      219.7      -           1,922      60  
  山德美      02.              7                      .30            
  化工有      53                                                     
  限公司                                                             
  石家庄      88.      80      24.13      -           112.1      80  
  德美化      06                                      9              
  工有限                                                             
  公司                                                               
  佛山市      878      80      -          2.35        876.0      80  
  顺德区      .37                                     2              
  德美投                                                             
  资有限                                                             
  公司                                                               
  望城县      30.      90      -          22.19       8.58       90  
  德美精      77                                                     
  细化工                                                             
  有限公                                                             
  司                                                                 
  佛山市      397      58      47.60                  444.6      58  
  顺德区      .08                                     8              
  德美油                                                             
  墨化工                                                             
  有限公                                                             
  司                                                                 
  佛山市      2,0      50      237.4      -           2,300      50  
  顺德区      62.              0                      .03            
  德美瓦      63                                                     
  克有机                                                             
  硅有限                                                             
  公司                                                               
  福建省      -        -       650.0      -           650.0      65  
  晋江新                       0                      0              
  德美化                                                             
  工有限                                                             
  公司                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、不存在控制关系的关联方关系的性质


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称                                            与本企业的关 
                                                        系           
  佛山市顺德区恒之宏投资有限公                          股东         
  司                                                                 
  佛山市顺德区瑞奇投资有限公司                          股东         
  佛山市顺德区昌连荣投资有限公                          股东         
  司                                                                 
  何国英                                                股东         
  马克良                                                股东         
  福建省晋江市龙湖德美化工有限                          联营公司     
  公司                                                               
  成都德美精英化工有限公司                              联营公司     
  佛山市顺德区美龙环戊烷化工有                          股东投资的公 
  限公司                                                司           
  佛山市顺德区迅网物流有限公司                          股东投资的公 
                                                        司           
  南京德美世创化工有限公司                              股东投资的公 
                                                        司           
  顺德市德美化工有限公司                                股东投资的公 
                                                        司           
  德雄化工(集团)有限公司                              股东投资的公 
                                                        司           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (二)关联方交易事项
    1、销售货物


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称           本期数                   上年同期数           
                       金额         占本期      金额         占本期  
                                    销货                     销货    
  福建省晋江市龙       31,497,      11.43%      21,573,      8.89%   
  湖德美化工有限       435.30                   791.62               
  公司                                                               
  成都德美精英化       989,707      0.36%       3,364,3      1.39%   
  工有限公司           .44                      38.73                
  合计                 32,487,      11.79%      32,487,      10.28%  
                       142.74                   142.74               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
定价政策:各会计期间本公司与关联方之销货交易价格参照市场价格制定。
    2、采购货物


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称        本期数                     上年同期数            
                    金额          占本期       金额         占本期采 
                                  采购%                     购%      
  成都德美精英      3,717,69      1.67%        3,934,5      1.70%    
  化工有限公司      2.60                       52.92                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
定价政策:各会计期间本公司与关联方之采购交易价格参照市场价格制定。
    3、支付运费


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名      本期数                     上年同期数                
  称            金额         占本期支      金额         占本期支     
                             付运费总                   付运费总     
                             额                         额           
  佛山市顺      1,985,7      25.80%        888,145      12.00%       
  德区迅网      29.64                      .70                       
  物流有限                                                           
  公司                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、关键管理人员报酬
    本报告期内,公司支付给关键管理人员的报酬区间情况如下:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报酬区间               本报告期数          上年同期数              
  10万元以下(人)       9                   10                      
  10-20万元(人)          3                   2                       
  20-40万元(人)        0                   0                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(三)关联方应收应付款项余额


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称                        期末数           期初数          
  应收帐款                                                           
  成都德美精英化工有限公司          -275,035.63      762,015.63      
  福建省晋江市龙湖德美化工有        20,510,252.      13,111,539.     
  限公司                            19               81              
  小计                              20,235,216.      13,873,555.     
                                    56               44              
  应付账款                                                           
  成都德美精英化工有限公司          541,190.60       742,826.11      
  南京德美世创化工有限公司          -                -               
  顺德市迅网物流有限公司            13,920.00        15,470.00       
  小计                              555,110.60       758,296.11      
  其他应付款                                                         
  顺德市迅网物流有限公司            1,550.00         60,000.00       
  福建省晋江市龙湖德美化工有        2,750,322.5      -               
  限公司                            0                                
  小计                              2,751,872.5      60,000.00       
                                    0                                
  其他应收款                                                         
  南京德美世创化工有限公司          1,773.50         -               
  小计                              1,773.50         -               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注八、或有事项
    截至2006年6月30日,本公司无对正常生产、经营活动有重大影响需特别披露的或有事项。
    附注九、承诺事项
    截至2006年6月30日,本公司没有重大承诺事项。
    附注十、资产负债表日后事项
    经中国证监会证监发行字[2006]25号文核准,本公司2006年7月5日首次公开发行人民币普通股3,400万股。本次发行采用网下向询价对象询价配售与网上资金申购定价发行相结合的方式,其中,网下配售680万股,网上定价发行2,720万股,发行价格为6.20元/股。本次发行所募集资金已经深圳南方民和会计师事务所审验,并于7月13日出具了深南验字(2006)第049号验资报告。本次发行可募集资金总额人民币210,800,000元,扣除发行费用人民币16,200,000元,实际募集资金净额为人民币194,600,000元,其中新增注册资本人民币34,000,000元,资本公积160,600,000元。
    经深圳证券交易所《关于广东德美精细化工股份有限公司人民币普通股股票上市的通知》(深证上[2006]80号文)同意,本公司发行的人民币普通股股票在深圳证券交易所上市,证券简称“德美化工”,证券代码“002054”;其中本次公开发行中网上定价发行的2,720万股股票已于2006年7月25日上市交易,网下配售的680万股股票锁定三个月后上市交易。
    本公司已于2006年7月20日完成了工商变更登记。
    附注十一、其他重要事项
    截至2006年6月30日,本公司无应披露而未披露的其他重要事项。
    
    
     第八节   备查文件
    
    一、载有公司法定代表人黄冠雄签名的《广东德美精细化工股份有限公司2006年中期报告》原件
    
    二、载有公司法定代表人黄冠雄、财务负责人何国英、会计主管人员周红艳签名并盖章的《2006年中期财务报告》
    
    三、报告期内公司在中国证监会指定报刊上公开披露过的所有文件文本
    
    四、公司章程文本
    
    五、其他备查文件
    
    
    
    广东德美精细化工股份有限公司
    法定代表人:                 
               黄  冠  雄     
     二00六年八月十七日    
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