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跨境通(002640)公告正文

百圆裤业:2012年半年度报告

公告日期 2012-08-17
股票简称:跨境通 股票代码:002640
                        山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    山西百圆裤业连锁经营股份有限公司
            2012 年半年度报告
              证券简称:百圆裤业
                证券代码:002640
          披露日期:2012 年 8 月 17 日1
                                                          山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                                               目              录
    第一节   重要提示.................................................................................................3
    第二节   公司基本情况.........................................................................................4
    第三节   会计数据和财务指标摘要.....................................................................5
    第四节   股本变动及股东情况.............................................................................8
    第五节   董事、监事、高级管理人员和员工情况...........................................12
    第六节   董事会报告...........................................................................................17
    第七节   重要事项...............................................................................................27
    第八节   财务报告...............................................................................................41
    第九节   备查文件目录......................................................................................1112
                                              山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                                     一、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。
    所有董事均已出席了审议本次半年报的董事会会议。
    公司负责人杨建新、主管会计工作负责人安小红及会计机构负责人(会计主管人员) 张金红声明:保证半年度报告中财务报告的真实、准确、完整。3
                                                         山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                                        二、公司基本情况(一)公司信息
    A 股代码                 002640                                 B 股代码
    A 股简称                 百圆裤业                               B 股简称
    上市证券交易所           深圳证券交易所
    公司的法定中文名称       山西百圆裤业连锁经营股份有限公司
    公司的法定中文名称缩写   百圆裤业
    公司的法定英文名称       Shanxi Baiyuan Trousers Chain Management Co.,Ltd.
    公司的法定英文名称缩写   Baiyuan Trousers
    公司法定代表人           杨建新
    注册地址                 山西省太原市建设南路 632 号
    注册地址的邮政编码       030006
    办公地址                 山西省太原市建设南路 632 号盛饰大厦
    办公地址的邮政编码       030006
    公司国际互联网网址       http://www.byky.com
    电子信箱                 gx@byky.com(二)联系人和联系方式
                                                   董事会秘书                           证券事务代表
    姓名                                高翔
    联系地址                            山西省太原市建设南路 632 号
    电话                                0351-7212033
    传真                                0351-7212031
    电子信箱                            gx@byky.com(三)信息披露及备置地点
    公司选定的信息披露报纸名称            《中国证券报》、《上海证券报》、《证券时报》、《证券日报》登载半年度报告的中国证监会指定网站网
                                     www.cninfo.com.cn址
    公司半年度报告备置地点                山西省太原市建设南路 632 号盛饰大厦 13 层办公室4
                                                         山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                              三、主要会计数据和业务数据摘要(一)主要会计数据和财务指标以前报告期财务报表是否发生了追溯调整□ 是 √ 否 □ 不适用主要会计数据
                                                                                           本报告期比上年同期增减
               主要会计数据               报告期(1-6 月)            上年同期
                                                                                                     (%)
    营业总收入(元)                               228,153,390.84            213,728,392.33                     6.75%
    营业利润(元)                                  37,458,666.29             32,252,435.70                    16.14%
    利润总额(元)                                  37,278,666.27             34,649,178.60                     7.59%
    归属于上市公司股东的净利润(元)                28,229,118.24             25,477,410.93                     10.8%归属于上市公司股东的扣除非经常性损益
                                                28,364,118.26             23,679,853.75                    19.78%的净利润(元)
    经营活动产生的现金流量净额(元)                -93,063,882.51            19,531,503.77                  -576.48%
                                                                                           本报告期末比上年度期末
                                            本报告期末               上年度期末
                                                                                                   增减(%)
    总资产(元)                                   816,117,726.57            793,938,532.24                     2.79%
    归属于上市公司股东的所有者权益(元)           644,521,641.47            622,959,523.23                     3.46%
    股本(股)                                      66,670,000.00             66,670,000.00                       0%主要财务指标
                                                                                           本报告期比上年同期增减
               主要财务指标               报告期(1-6 月)            上年同期
                                                                                                     (%)
    基本每股收益(元/股)                                     0.42                      0.51                  -17.65%
    稀释每股收益(元/股)                                     0.42                      0.51                  -17.65%扣除非经常性损益后的基本每股收益(元/
                                                          0.43                      0.47                   -8.51%股)
    全面摊薄净资产收益率(%)                                4.38%                    14.31%                   -9.93%
    加权平均净资产收益率(%)                                4.44%                    15.3%                   -10.86%扣除非经常性损益后全面摊薄净资产收益
                                                         4.4%                     13.3%                     -8.9%率(%)扣除非经常性损益后的加权平均净资产收
                                                         4.46%                    14.22%                   -9.76%益率(%)
    每股经营活动产生的现金流量净额(元/股)                  -1.40                      0.39                 -458.97%
                                                                                           本报告期末比上年度同期
                                            本报告期末               上年度期末
                                                                                                 末增减(%)
    归属于上市公司股东的每股净资产(元/股)                   9.67                      9.34                    3.53%
    资产负债率(%)                                       20.73%                      21.36%                   -0.63%5
                                                   山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(二)境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用3、存在重大差异明细项目□ 适用 √ 不适用4、境内外会计准则下会计数据差异的说明□ 适用 √ 不适用(三)扣除非经常性损益项目和金额√ 适用 □ 不适用
                         项目                      金额(元)                      说明非流动资产处置损益越权审批或无正式批准文件的税收返还、减免计入当期损益的政府补助(与企业业务密切相关,按照国家统一标准定额或定量享受的政府补助除外)计入当期损益的对非金融企业收取的资金占用费企业取得子公司、联营企业及合营企业的投资成本小于取得投资时应享有被投资单位可辨认净资产公允价值产生的收益非货币性资产交换损益委托他人投资或管理资产的损益因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备债务重组损益企业重组费用,如安置职工的支出、整合费用等交易价格显失公允的交易产生的超过公允价值部分的损益同一控制下企业合并产生的子公司期初至合并日的当期净损益与公司正常经营业务无关的或有事项产生的损益除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益单独进行减值测试的应收款项减值准备转回对外委托贷款取得的损益采用公允价值模式进行后续计量的投资性房地产公允价6
                                                   山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文值变动产生的损益根据税收、会计等法律、法规的要求对当期损益进行一次性调整对当期损益的影响受托经营取得的托管费收入
    除上述各项之外的其他营业外收入和支出                   -180,000.02其他符合非经常性损益定义的损益项目少数股东权益影响额
    所得税影响额                                             -45,000.01
    合计                                                   -135,000.01                  --7
                                                             山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                                   四、股本变动及股东情况(一)股本变动情况1、股份变动情况表√ 适用 □ 不适用
                            本次变动前                       本次变动增减(+,-)                     本次变动后
                                                                 公积
                                                  发行                                                              比例
                            数量       比例(%)            送股   金转      其他          小计          数量
                                                  新股                                                              (%)
                                                                 股
    一、有限售条件股份     53,300,000.00 79.95%                             -3,300,000.00 -3,300,000.00 50,000,000.00    75%1、国家持股2、国有法人持股
    3、其他内资持股        53,300,000.00 79.95%                             -3,300,000.00 -3,300,000.00 50,000,000.00    75%
    其中:境内法人持股     15,800,000.00      23.7%                         -3,300,000.00 -3,300,000.00 12,500,000.00 18.75%
    境内自然人持股         37,500,000.00 56.25%                                                         37,500,000.00 56.25%4、外资持股其中:境外法人持股境外自然人持股5.高管股份
    二、无限售条件股份     13,370,000.00 20.05%                             3,300,000.00 3,300,000.00 16,670,000.00      25%
    1、人民币普通股        13,370,000.00 20.05%                             3,300,000.00 3,300,000.00 16,670,000.00      25%2、境内上市的外资股3、境外上市的外资股4、其他
    三、股份总数           66,670,000.00      100%                                                      66,670,000.00    100%2、限售股份变动情况√ 适用 □ 不适用
                                            本期解除限 本期增加限
          股东名称          期初限售股数                          期末限售股数           限售原因       解除限售日期
                                              售股数     售股数
    杨建新                      23,613,375.00                                23,613,375.00   首发承诺     2014 年 12 月 8 日
    樊梅花                      13,886,625.00                                13,886,625.00   首发承诺     2014 年 12 月 8 日山西睿景企业管理服务有限
                            5,500,000.00                                 5,500,000.00    首发承诺     2014 年 12 月 8 日公司山西明昌企业管理咨询有限
                            5,000,000.00                                 5,000,000.00    首发承诺     2014 年 12 月 8 日公司
    山西恒慧商务服务有限公司    1,000,000.00                                 1,000,000.00    首发承诺     2014 年 12 月 8 日
    山西诺邦商务服务有限公司    1,000,000.00                                 1,000,000.00    首发承诺     2014 年 12 月 8 日
    兴业银行股份有限公司-兴全    825,000.00      825,000.00                      0.00        网下配售      2012 年 3 月 8 日8
                                                                 山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文全球视野股票型证券投资基金中国建设银行-华宝兴业多策
                                   825,000.00     825,000.00                    0.00           网下配售    2012 年 3 月 8 日略增长证券投资基金兴业国际信托有限公司-福建
    中行新股申购资金信托项目 3         825,000.00     825,000.00                    0.00           网下配售    2012 年 3 月 8 日期
    新华信托股份有限公司               825,000.00     825,000.00                    0.00           网下配售    2012 年 3 月 8 日
    合计                             53,300,000.00 3,300,000.00                50,000,000.00          --               --(二)证券发行与上市情况1、前三年历次证券发行情况√ 适用 □ 不适用
    股票及其衍生证                            发行价格(元/                                        获准上市交易
                        发行日期                           发行数量          上市日期                           交易终止日期
    券名称                                    股)                                                 数量股票类
    A股                 2011 年 11 月 30 日           25.80    16,670,000.00 2011 年 12 月 08 日    16,670,000.00可转换公司债券、分离交易可转债、公司债类权证类前三年历次证券发行情况的说明
       经中国证监监督管理委员会证监许可[2011]1677号文核准,采用网下向股票配售对象询价配售(以下简称“网下配售” )与网上向社会公众投资者定价发行(以下简称“网上发行” )相结合的方式,向社会公开发行人民币普通股(A股)1,667万股,每股面值1.00元,每股发行价格为人民币25.8元,其中网下配售330万股,网上发行1,337万股。
       根据深圳证券交易所下发的《关于山西百圆裤业连锁经营股份有限公司人民币普通股股票上市的通知》(深证上[2011]369号)文件的规定,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“百圆裤业”,证券代码“002640”,其中,本次公开发行中网上定价发行的1,337万股股票于2011年12月8日起上市交易。2、公司股份总数及结构变动及所导致的公司资产负债结构的变动情况□ 适用 √ 不适用3、现存的内部职工股情况□ 适用 √ 不适用9
                                                            山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(三)股东和实际控制人情况1、报告期末股东总数报告期末股东总数为 5,273.00 户。2、前十名股东持股情况
                                                前十名股东持股情况
                                                            持股比例                   持有有限售 质押或冻结情况
             股东名称(全称)                 股东性质                  持股总数
                                                              (%)                      条件股份 股份状态 数量
    杨建新                                       境内自然人      35.42%    23,613,375.00 23,613,375.00
    樊梅花                                       境内自然人      20.83%    13,886,625.00 13,886,625.00
    山西睿景企业管理服务有限公司               境内非国有法人    8.25%     5,500,000.00    5,500,000.00
    山西明昌企业管理咨询有限公司               境内非国有法人     7.5%     5,000,000.00    5,000,000.00
    山西恒慧商务服务有限公司                   境内非国有法人     1.5%     1,000,000.00    1,000,000.00
    山西诺邦商务服务有限公司                   境内非国有法人     1.5%     1,000,000.00    1,000,000.00中国工商银行-易方达价值成长混合型证券
                                      境内非国有法人         1.44%      958,957.00         0.00投资基金中国建设银行-华宝兴业多策略增长证券
                                           境内非国有法人     0.9%      599,780.00         0.00投资基金
    新华信托股份有限公司                       境内非国有法人    0.88%      583,400.00         0.00
    交通银行-易方达科讯股票型证券投资基金 境内非国有法人         0.75%      500,000.00         0.00股东情况的说明前十名无限售条件股东持股情况√ 适用 □ 不适用
                                                                       期末持有无限售条             股份种类及数量
                                股东名称
                                                                         件股份的数量             种类        数量
           中国工商银行-易方达价值成长混合型证券投资基金                  958,957.00              A股       958,957.00
           中国建设银行-华宝兴业多策略增长证券投资基金                   599,780.00              A股       599,780.00
                       新华信托股份有限公司                               583,400.00              A股       583,400.00
               交通银行-易方达科讯股票型证券投资基金                      500,000.00              A股       500,000.00
                                 谭振华                                   280,000.00              A股       280,000.00
                                  徐航                                    218,000.00              A股       218,000.00
                                 娄建波                                   200,000.00              A股       200,000.00
                                  龚岚                                    161,100.00              A股       161,100.00
    交通国际信托有限公司-中欧瑞博成长策略一期投资集合资金信托            154,066.00              A股       154,066.00
                                  王佐                                    142,173.00              A股       142,173.00上述股东关联关系或(及)一致行动人的说明:1.杨建新、樊梅花夫妇为公司控股股东、实际控制人;2.杨建新为山西睿景企业管理服务有限公司实际控制人,分别持有睿景公司 90.62%的股权和明昌公司21.36%的股权;10
                                              山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文3.樊梅花之弟樊林虎持有恒慧公司 2%的股权;4.除前述关联关系外,未知公司前十名股东、前十名无限售条件股东之间是否存在其他关联关系,也未知是否存在《上市公司收购管理办法》中规定的一致行动人的情况。3、控股股东及实际控制人情况(1)控股股东及实际控制人变更情况□ 适用 √ 不适用(2)控股股东及实际控制人具体情况介绍是否有新实际控制人□ 是 √ 否 □ 不适用
    实际控制人名称                               杨建新、樊梅花夫妇
    实际控制人类别                               个人情况说明:杨建新,中国国籍,无永久境外居留权。2003年至2009年任山西百缘物流配送有限公司董事长,2009年至今任本公司董事长、总经理。樊梅花,中国国籍,无永久境外居留权。(3)公司与实际控制人之间的产权及控制关系的方框图(4)实际控制人通过信托或其他资产管理方式控制公司□ 适用 √ 不适用4、其他持股在百分之十以上的法人股东□ 适用 √ 不适用(四)可转换公司债券情况□ 适用 √ 不适用11
                   山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    五、董事、监事和高级管理人员12
                                                                                           山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(一)董事、监事和高级管理人员持股变动
                                                                                                                                                                      是否在股东
                                                                                                本期增持   本期减持                 其中:持有限 期末持有
                                                                                期初持股数                            期末持股数                                      单位或其他
    姓名          职务       性别 年龄      任期起始日期       任期终止日期                        股份数量   股份数量                 制性股票数量 股票期权 变动原因
                                                                                  (股)                                (股)                                        关联单位领
                                                                                                (股)     (股)                      (股)       数量(股)
                                                                                                                                                                        取薪酬
    杨建新   董事长;总经理   男    43.00 2009 年 11 月 20 日 2012 年 11 月 19 日 23,613,375.00                           23,613,375.00 23,613,375.00                         否
    安小红   董事;财务总监   女    33.00 2009 年 11 月 20 日 2012 年 11 月 19 日                                                                                             否
    高翔    董事;董事会秘书 女    36.00 2009 年 11 月 20 日 2012 年 11 月 19 日                                                                                             否
    王泽          董事       男    38.00 2009 年 11 月 20 日 2012 年 11 月 19 日                                                                                             否
    容和平       独立董事     男    58.00 2009 年 11 月 20 日 2012 年 11 月 19 日                                                                                             否
    赵利新       独立董事     男    45.00 2009 年 11 月 20 日 2012 年 11 月 19 日                                                                                             否
    裴亮        独立董事     男    44.00 2009 年 11 月 20 日 2012 年 11 月 19 日                                                                                             否
    韩高荣         监事       男    49.00 2009 年 11 月 20 日 2012 年 11 月 19 日                                                                                             否
    杜红喜         监事       女    34.00 2009 年 11 月 20 日 2012 年 11 月 19 日                                                                                             否
    王鹏          监事       男    33.00 2009 年 11 月 20 日 2012 年 11 月 19 日                                                                                             否
    唐鹏        副总经理     男    36.00 2009 年 11 月 20 日 2012 年 11 月 19 日                                                                                             否
    鲁培刚       副总经理     男    41.00 2009 年 11 月 20 日 2012 年 11 月 19 日                                                                                             否
    郝焱        副总经理     男    36.00 2009 年 12 月 01 日 2012 年 11 月 19 日                                                                                             否
    合计               --     --    --            --                 --            23,613,375.00                         23,613,375.00 23,613,375.00                --       --董事、监事、高级管理人员报告期内被授予的股权激励情况□ 适用 √ 不适用13
                                                           山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(二)任职情况在股东单位任职情况√ 适用 □ 不适用
                                                     在股东单位                                     在股东单位是否领
    任职人员姓名                 股东单位名称                         任期起始日期       任期终止日期
                                                     担任的职务                                          取报酬津贴
    杨建新         山西睿景企业管理服务有限公司         执行董事      2009 年 06 月                     否
    王泽           山西诺邦商务服务有限公司             执行董事      2009 年 03 月                     否
    韩高荣         山西恒慧商务服务有限公司             执行董事      2009 年 03 月                     否在股东单位任职情况的说明在其他单位任职情况√ 适用 □ 不适用
                                                                                                            在其他单位
    任职人                                      在其他单位担任的
                      其他单位名称                                任期起始日期           任期终止日期       是否领取报
    员姓名                                            职务
                                                                                                              酬津贴
    杨建新      山西恒盛伟华科贸有限公司             董事长           2006 年 06 月                                 否
    杨建新    山西盛饰企业管理服务有限公司          执行董事       2003 年 01 月 08 日                              否
    杨建新     山西青城房地产开发有限公司           执行董事       2004 年 08 月 09 日                              否
    杨建新      山西百园物业管理有限公司            执行董事       2007 年 09 月 28 日                              否
    杨建新         山西百圆裤业有限公司         执行董事兼总经理 1998 年 07 月 31 日                                否
    杨建新    太原市盛饰房地产开发有限公司          执行董事       2007 年 08 月 20 日                              否
    容和平     山西大学经济与工商管理学院             教授            2011 年 05 月                                 是
    容和平                山西工商学院               副院长           2011 年 05 月                                 是
    容和平      山西西山煤电股份有限公司            独立董事          2012 年 06 月                                 是
    容和平         山西证券股份有限公司             独立董事          2011 年 06 月                                 是
    赵利新         香港常盛投资管理公司              总经理           2000 年 01 月                                 是
    赵利新      山西大华期货经纪有限公司            独立董事          2008 年 01 月                                 是
    赵利新         中辉期货经纪有限公司             独立董事       2008 年 11 月 07 日                              是
    赵利新      山西同德化工股份有限公司            独立董事       2010 年 02 月 07 日    2013 年 02 月 07 日       是
    裴亮               中国连锁经营协会             秘书长           2002 年 11 月                                 是
    裴亮                  特许委员会               主任委员          1999 年 05 月                                 否
    裴亮               ECR(中国)委员会             副秘书长          2000 年 01 月                                 否
    裴亮                 《连锁》杂志               副主编           2000 年 01 月                                 否
    裴亮               《中国连锁年鉴》              主编            2005 年 01 月                                 否14
                                                           山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    裴亮      福建新华都购物广场股份有限公司       独立董事         2007 年 01 月      2013 年 01 月 01 日   是
    唐鹏          长沙诚勤服装有限公司         执行董事、总经理 2010 年 01 月 26 日                          否在其他单位任职情况的说明(三)董事、监事、高级管理人员报酬情况董事、监事、高级管理人 董事、监事、高级管理人员的薪资方案由薪酬与考核委员会审议通过后提交董事会或股东大会批
    员报酬的决策程序         准。
                         1.公司根据经营业绩、行业和地区收入水平、工作与能力考核等因素确定董事、监事和高级管理
                         人员的年度报酬。
                         2.独立董事薪酬方案经董事会、股东大会审议通过。除独立董事外,公司未向其他董事发放董事
                         津贴。董事、监事、高级管理人
                         3.公司内部董事杨建新、高翔、安小红报酬根据在本公司任职岗位,按照《2012 年度高级管理人员报酬确定依据
                         员薪酬调整方案》进行支付。公司外部董事不在本公司领取薪酬。
                         4.公司未发放监事津贴。监事韩高荣不在本公司领取薪酬,监事杜红喜、王鹏报酬根据在本公司
                         任职岗位,由本公司人才管理开发中心根据相关制度进行支付。
                         5.公司《2012 年度高级管理人员薪酬调整方案》经薪酬与考核委员会、董事会审议通过。
                         公司现任董事、监事、高级管理人员共 13 人,实际在公司领取报酬的有 11 人,截止 2012 年 6董事、监事和高级管理人
                         月 30 日,董事、监事、高级管理人员在公司领取的报酬总额为 80.05 万元(税前),3 名独立董员报酬的实际支付情况
                         事在公司领取的津贴总额为 9.45 万元(税前)。(四)公司董事、监事、高级管理人员变动情况
    报告期内,公司董事、监事、高级管理人员未发生变动情况。(五)公司员工情况
    在职员工的人数                                                                                            427.00
    公司需承担费用的离退休职工人数                                                                                 0.00
                                                     专业构成
                       专业构成类别                                              专业构成人数
    生产人员                                                                                                   75.00
    销售人员                                                                                                  198.00
    技术人员                                                                                                   59.00
    财务人员                                                                                                   19.00
    行政人员                                                                                                   76.0015
                                山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                            教育程度
             教育程度类别                            数量(人)
    硕士                                                                             1.00
    本科                                                                           232.00
    大专                                                                           124.00
    高中及以下                                                                      70.0016
                                                     山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                                        六、董事会报告(一)管理层讨论与分析
    2012年上半年,国内经济遇到较为严峻的挑战,消费者购买力出现明显下滑。公司积极应对外部环境变化,将提升分店经营能力做为工作核心。深入调研研究对策,优化业务流程,进一步提升对终端的服务能力。同时,搭建以地级市区域为单位的交流平台,推动加盟商之间的相互带动,促进分店经营管理水平的提升,增强分店盈利能力。另外,上半年公司重点加强了研发设计力量和产品开发力度,提升了公司产品的品味及适销性。
    报告期内,公司实现营业收入22815.34万元,同比增长6.75%;利润总额 3727.87万元,同比增长7.59%;归属于上市公司股东的净利润2822.91万元,同比增长10.8%。截止2012年6月30日共计拥有门店1797家,其中:加盟店1658家,直营店139家。公司实际经营业绩较曾公开披露过的本报告期盈利预测或经营计划是否低 20%以上或高 20%以上:□ 是 √ 否 □ 不适用公司主要子公司、参股公司的经营情况及业绩分析:1、全资子公司——山西百圆裤业有限公司
    该公司成立于1998年8月6日,注册地在太原市迎泽区建设南路632号84幢12层,目前注册资本为2500万元,本公司占100%股权。该公司主营业务为服装加工,针纺织品、服装、缝纫机械、服装原材料、百货、皮具、鞋帽、家俱、工艺品、文化用品的销售。
    截至2012年6月30日,该公司总资产2798.58万元,净资产2452.79万元,2012年1-6月份实现净利 润-60.20 万元。以上数据未经审计。2、全资子公司——长沙诚勤服装有限公司
    该公司成立于2010年1月28日,注册地在长沙市芙蓉区锦泰家园7-1102房,目前注册资本为3,300万元,本公司占100%股权。该公司主营业务为服装、针纺织品、工艺品、文化用品、日用百货、皮革制品的销售;企业营销策划;仓储服务。
    截至2012年6月30日,该公司总资产3,215.90 万元,净资产3,173.77 万元,2012年1-6月份实现净利润-48.12万元。以上数据未经审计。3、全资子公司——兰州百圆服饰有限公司17
                                                山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    该公司成立于2010年2月9日,注册地为兰州市城关区东岗东路1681号万国港E座25层2502号,目前注册资本1500万元,本公司占100% 股权。该公司主营业务为服装的批发零售。
    截至2012年6月30日,该公司总资产1438.05万元,净资产1418.37万元,2012年1-6月份实现净利润-17.29万元。以上数据未经审计。4、全资子公司——南京百圆裤业有限公司
    该公司成立于2011年8月8日,注册地南京市秦淮区秦虹路293号,注册资本为3700万元,经营范围:服装、鞋帽、皮革制品的销售。
    截至2012年6月30日,该公司总资产3690.44万元,净资产3632.51万元,2012年1-6月份实现净利润-35.55万元。以上数据未经审计。5、全资子公司——南宁诚勤服饰有限公司
    该公司成立于2011年8月23日,注册地为南宁市西乡塘区明秀东路185号丰业国际城一层1A53号商铺,目前注册资本为2300万元,本公司占100%股权。该公司主营业务为批发兼零售:针纺织品、服装、鞋帽、缝纫机械、服装原料(除危险化学品)、日用百货、皮革制品、工艺品、文化用品。(*凡涉及许可证的项目凭许可证在有效期限内经营)。
    截至2012年6月30日,该公司总资产1796.55万元,净资产2240.23万元,2012年1-6月份实现净利润-44.51万元。以上数据未经审计。6、控股子公司——合肥百圆裤业销售有限公司
    该公司成立于2010年2月2日,注册地为合肥市庐阳区濉溪路254号南国花园颍上路口段8号门面,目前注册资本为人民币457.1429万元,本公司占70%股权。该公司主营业务为裤装销售。
    截至2012年6月30日,该公司总资产680.96万元,净资产436.31万元,2012年1-6月份实现净利润-19.34万元。以上数据未经审计。7、控股子公司——郑州百瑞裤业有限公司
    该公司成立于2010年6月18日,注册地为郑州市管城区紫荆山路60号10层1014号,目前注册资本为人民币300万元,本公司占70%股权。该公司主营业务为批发零售:服装、鞋帽、日用百货。
    截至2012年6月30日,该公司总资产434.74万元,净资产278.19万元,2012年1-6月份实现净利润2.82万元。以上数据未经审计。8、控股子公司——贵阳百圆裤业有限公司
    该公司成立于2011年8月3日,注册地为贵阳市金阳新区世纪城B组团B区沿街商铺1层18号,目前注册资本为人民币100万元,本公司占70%股权。该公司主营业务为批发零售:销售:服装、鞋帽、日用百货。截至2012年6月30日,该公司总资产136.36万元,净资产77.87万元,2012年1-6月份实现净利润-14.06万18
                                                            山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文元。以上数据未经审计。1、公司主营业务及其经营状况(1)主营业务分行业、分产品情况表
                                                                                                              单位:元
                                                                      营业收入比上年 营业成本比上年 毛利率比上年同
    分行业或分产品         营业收入        营业成本        毛利率(%)
                                                                      同期增减(%) 同期增减(%)        期增减(%)分行业
    零售业               219,541,680.05   120,519,487.81         45.1%                  5.9%        -6.58%          7.33%分产品
    休闲裤                83,392,586.60    42,559,752.34        48.96%              -1.55%         -12.84%          7.34%
    西裤                  48,932,370.09    29,450,315.72        39.81%              -5.61%          -18.6%          9.75%
    牛仔裤                84,454,101.14    46,792,969.20        44.59%             22.04%            8.99%          6.34%
    其他                   2,762,622.22     1,716,450.55        37.87%             75.87%           60.54%          5.94%主营业务分行业和分产品情况的说明:
       公司的产品主要分为休闲裤、西裤、牛仔裤三大类,报告期内分产品的销售情况:休闲裤的营业收入8,339.26万元,占主营业务收入的37.98%,西裤的营业收入4,893.24万元,占主营业务收入的22.29%,牛仔的营业收入8,445.41万元,占主营业务收入的38.47%。毛利率比上年同期增减幅度较大的原因说明:
       1、公司高价位产品销售比例的提升;
       2、公司直营业务销售比重的增加。(2)主营业务分地区情况
                                                                                                              单位:元
                    地区                               营业收入                       营业收入比上年同期增减(%)
    国内                                                               219,541,680.05                                5.9%(3)主营业务及其结构发生重大变化的原因说明□ 适用 √ 不适用19
                                                          山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(4)主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明□ 适用 √ 不适用(5)利润构成与上年相比发生重大变化的原因分析□ 适用 √ 不适用(6)占净利润 10%以上参股公司业务性质、主要产品或服务和净利润等情况□ 适用 √ 不适用2、与公允价值计量相关的内部控制制度情况□ 适用 √ 不适用3、持有外币金融资产、金融负债情况□ 适用 √ 不适用(二)公司投资情况1、募集资金总体使用情况√ 适用 □ 不适用
                                                                                                         单位:万元
    募集资金总额                                                                                              40,165.96
    报告期投入募集资金总额                                                                                    15,970.28
    已累计投入募集资金总额                                                                                    15,970.28
    报告期内变更用途的募集资金总额                                                                                   0
    累计变更用途的募集资金总额                                                                                       0
    累计变更用途的募集资金总额比例                                                                                   0
                                            募集资金总体使用情况说明
    经中国证券监督管理委员会证监许可[2011]1677 号《关于核准山西百圆裤业连锁经营股份有限公司首次公开发行股票的批复》文件核准,并经深圳证券交易所《关于山西百圆裤业连锁经营股份有限公司人民币普通股股票上市的通知》[深证上[2011]369 号]同意,本公司由主承销商光大证券股份有限公司采用网下向询价对象配售与网上向社会公众投资者定价发行相结合的方式发行人民币普通股(A 股)股票 1,667 万股,每股发行价人民币 25.80 元,公司募集资金总额为人民币 43,008.6万元,减除发行费用 2,842.64 万元后,募集资金净额 40,165.96 万元。上述募集资金已经中喜会计师事务所有限责任公司予以验证,并出具了中喜验字(2011)第 01059 号《验资报告》。
    截止 2012 年 6 月 30 日,公司累计投入募集资金总额 15,970.28 万元。此外,经 2011 年 12 月 26 日公司第一届董事会第十一次会议审议通过了《关于使用超募资金偿还银行贷款和永久性补充流动资金的议案》,使用 3,300 万元用于偿还银行贷款,使用 4,000 万元用于永久性补充流动资金。经 2012 年 2 月 27 日,公司第一届董事会第十二次会议审议通过了20
                                                      山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文《关于使用部分超募资金建设战略加盟店项目的议案》,使用 3389.32 万元用于全国范围内地级城市建设战略加盟店。21
                                                                                       山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文2、募集资金承诺项目情况√ 适用 □ 不适用
                                                                                                                                                                          单位:万元
                               是否已变更项                                                               截至期末投资 项目达到预定                                  项目可行性是
                                                 募集资金承诺 调整后投资总 本报告期投入 截至期末累计                                     本报告期实现 是否达到预计
    承诺投资项目和超募资金投向       目(含部分变                                                            进度(%)(3)= 可使用状态日                                  否发生重大变
                                                  投资总额       额(1)         金额        投入金额(2)                                       的效益       效益
                                       更)                                                                   (2)/(1)             期                                         化承诺投资项目
                                                                                                                         2013 年 12 月
    营销网络建设项目               否                    27,550.07    27,550.07     6,820.33       6,820.33         24.76%                                               否
                                                                                                                         31 日
                                                                                                                         2012 年 12 月
    信息化系统建设项目             否                     1,926.57     1,926.57      126.08          126.08          6.54%                                               否
                                                                                                                         31 日
    承诺投资项目小计               -                     29,476.64    29,476.64     6,946.41       6,946.41 -                -                            -              -超募资金投向
    地级市购置商铺                                        3,389.32     3,389.32     1,723.87       1,723.87         50.86%
    归还银行贷款(如有)           -                        3,300        3,300        3,300           3,300           100% -                 -            -              -
    补充流动资金(如有)           -                        4,000        4,000        4,000           4,000           100% -                 -            -              -
    超募资金投向小计               -                     10,689.32    10,689.32     9,023.87       9,023.87 -                -                            -              -
    合计                           -                     40,165.96    40,165.96    15,970.28      15,970.28 -                -                            -              -未达到计划进度或预计收益的情
                               不适用况和原因(分具体项目)项目可行性发生重大变化的情况
                               不适用说明22
                                                                                    山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                               √ 适用 □ 不适用超募资金的金额、用途及使用进展 公司 2011 年超募资金 10,689.32 万元,2011 年 12 月 26 日公司第一届董事会第十一次会议审议通过了《关于使用超募资金偿还银行贷款和永久性补
    情况                           充流动资金的议案》,使用 3,300 万元用于偿还银行贷款,使用超募资金 4,000 万元用于永久性补充流动资金。2012 年 2 月 27 日,公司第一届董事会
                               第十二次会议审议通过了《关于使用部分超募资金建设战略加盟店项目的议案》,使用 3389.32 万元用于全国范围内地级城市建立战略加盟店。
                               □ 适用 √ 不适用募集资金投资项目实施地点变更
                               □ 报告期内发生 □ 以前年度发生情况
                               □ 适用 √ 不适用募集资金投资项目实施方式调整
                               □ 报告期内发生 □ 以前年度发生情况募集资金投资项目先期投入及置 □ 适用 √ 不适用换情况用闲置募集资金暂时补充流动资 □ 适用 √ 不适用金情况项目实施出现募集资金结余的金 □ 适用 √ 不适用额及原因尚未使用的募集资金用途及去向 尚未使用的募集资金存储于相关银行募集资金专管帐户募集资金使用及披露中存在的问
                               无题或其他情况23
                                                         山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文3、募集资金变更项目情况□ 适用 √ 不适用4、重大非募集资金投资项目情况□ 适用 √ 不适用(三)董事会下半年的经营计划修改计划□ 适用 √ 不适用(四)对 2012 年 1-9 月经营业绩的预计2012 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形
    2012 年 1-9 月归属于上市公司股东的净利润变动幅度                       0%    至                           30%2012 年 1-9 月归属于上市公司股东的净利润变动区间
                                                                  4,190.23   至                         5,447.3(万元)
    2011 年 1-9 月归属于上市公司股东的净利润(元)                                                    41,902,340.21
    业绩变动的原因说明                                 公司产品结构升级,毛利率提升,带来业绩的增长(五)董事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用(六)公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明□ 适用 √ 不适用(七)陈述董事会对公司会计政策、会计估计变更或重大会计差错更正的原因及影响的讨论结果□ 适用 √ 不适用(八)公司现金分红政策的制定及执行情况
           1、公司严格按照中国证监会《关于修改上市公司现金分红若干规定的决定》及《关于进一步落实上市公司现金分红有关事项的通知》、深交所相关制度以及《公司章程》等的规定和要求,积极做好公24
                                                  山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文司利润分配的相关工作。在公司章程中第一百八十三条与第一百八十二条已明确规定公司利润分配政策为:
       股利分配将遵循"同股同权、同股同利" 的原则,利润分配政策应保持连续性和稳定性,公司可以采取现金或者股票方式分 配股利,可以进行中期现金分红。公司重视对投资者的合理投资回报,每连续三年以现金方式累计分配的利润不少于该三年实现的年均可分配利润的 30%;董事会未做出现金利润分配预案的,应当在定期报告中披露原因,独立董事应当对此发表独立意见。
       公司股东大会对利润分配方案作出决议后,公司董事会须在股东 大会召开后 2 个月内完成股利(或股份)的派发事项。
      2、公司最近三年现金分红情况
                                                                                             单位:元
                                     合并报表归属于        占合并报表中归属
        分红      现金分红金额                                                         年度可分配利
                                 母公司所有者的净利    于上市公司股东的净利
      年度        (含税)                                                                 润
                                         润                   润的比率
       2009
                        0             28,525,154.38                           0
    年                                                                                    10,522,045.44
       2010
                        0             43,440,844.96                           0
    年                                                                                    49,264,361.07
       2011
                  6,667,000.00        68,707,271.93                        10%
    年                                                                                   110,776,971.13
       3、报告期内,公司董事会根据《公司法》、《证券法》等有关法律法规和《公司章程》的要求,严格按照股东大会的决议和授权,认真执行股东大会通过的各项决议:
       (1)公司 2012 年 5 月 16 日召开了 2011 年度股东大会,审议通过了《关于〈公司 2011 年度利润分配预案〉的议案》。即以 2011 年 12 月 31 日的总股本 66,670,000 股为基数,拟按每 10 股派发现金股利人民币 1.00 元(含税),共计人民币 6,667,000 元。
      (2)以 2011 年 12 月 31 日的总股本 66,670,000 股为基数,拟以股本溢价形成的资本公积向全体股东每 10 股转增 10 股,此方案实施后公司总股本由 66,670,000 股增加为 133,340,000 股,资本公积(母25
                                               山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文公司)432,540,392.13 元减少为 365,870,392.13 元。 根据股东大会决议,公司于 2012 年 7 月 5 日已实施完毕以上利润分配及资本公积转增股本方案,符合有关法律法规及《公司章程》中规定。(九)利润分配或资本公积金转增预案□ 适用 √ 不适用(十)公司 2011 年度期末累计未分配利润为正但未提出现金分红预案的情况□ 适用 √ 不适用(十一)其他披露事项□ 适用 √ 不适用(十二)公司的负债情况、资信变化情况及在未来年度还债的现金安排(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用26
                                               山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                                     七、重要事项(一)公司治理的情况
    报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《深圳证券交易所股票上市规则》、《深圳证券交易所中小企业板上市公司规范运作指引》和其他相关法律、法规的规定,不断完善公司法人治理结构,加强内部审计,进一步规范公司运作,提高公司治理水平。
    报告期内,根据中国证监会和深圳证券交易所的有关规定,修订了《公司章程》,制定了《对外提供财务资助管理办法》、《社会责任制度》、《防范大股东及关联方占用资金的管理办法》等制度。
    截止报告期末,公司治理实际情况符合中国证监会发布的有关上市公司治理的规范性文件要求。(二)以前期间拟定、在报告期实施的利润分配方案、公积金转增股本方案或发行新股方案的执行情况√ 适用 □ 不适用
    2012年5月16日,公司2011年度股东大会审议通过了《2011年年度权益分派方案》:以公司总股本66,670,000.00股为基数,向全体股东每10股派1.000000元人民币现金(含税);同时以资本公积金向全体股东每10股转增10.000000股,分红后总股本增至133,340,000.00股。
    上述方案已于2012年7月5日实施完毕。(三)重大诉讼仲裁事项□ 适用 √ 不适用本期公司无重大诉讼、仲裁事项。(四)破产重整相关事项□ 适用 √ 不适用(五)公司持有其他上市公司股权、参股金融企业股权情况1、证券投资情况□ 适用 √ 不适用27
                                山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文2、持有其他上市公司股权情况□ 适用 √ 不适用3、持有非上市金融企业股权情况□ 适用 √ 不适用4、买卖其他上市公司股份的情况□ 适用 √ 不适用(六)资产交易事项28
                                                                                                  山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文1、收购资产情况√ 适用 □ 不适用
                                                              自购买日起     自本期初至
                                                              至报告期末     报告期末为
                                                                                                                                               该资产为上
                                                              为上市公司     上市公司贡                                                                     与交易对方
                                                                                                                     所涉及的资   所涉及的债   市公司贡献
    交易对方或    被收购或置                     交易价格(万 贡献的净利        献的净利润    是否为关联   资产收购定                                          的关联关系   首次临时公
                                 购买日                                                                              产产权是否   权债务是否   的净利润占
    最终控制方         入资产                       元)        润(万元)(适 (万元)(适        交易      价原则                                            (适用关联   告披露日期
                                                                                                                     已全部过户   已全部转移   利润总额的
                                                              用于非同一     用于同一控                                                                     交易情形)
                                                                                                                                                比例(%)
                                                              控制下的企     制下的企业
                                                               业合并)        合并)
              太原市小店
              区长风街 705
                              2011 年 07 月
    樊梅花        号和信商业                                85           43.82                 是           市场价       否           是                1.55% 实际控制人
                              22 日
              广场 1 幢的房
              产收购资产情况说明
    根据子公司山西百圆与樊梅花于2009年11月25日签署的《房屋租赁合同》,公司租赁使用樊梅花拥有的位于山西省太原市小店区长风街705号和信商业广场1幢的房产用于开设直营店,租赁面积为54.82平方米,年租金合计77,088元,租赁期限自2009年12月1日至2019年11月30日,该商铺位于太原市沃尔玛超市对面,由樊梅花购买并于2006年2月开设百圆裤业加盟店,2009年为清理同业竞争、减少关联交易,樊梅花关闭了该加盟店,公司在原址重新领取了营业执照。公司与樊梅花之间的房屋租赁合同的租金主要依据太原当地相似地段、房屋状况的市场价格为基础确定,该项关联交易价格符合公允性的要求,不存在损害本公司及其股东权益的条款。为消除关联交易,樊梅花于2011年7月将该商铺按照双方协商的暂定价85万元转让给公司(最终交易价格要以评估公司评估价格为准),并自2011年8月起终止上述租赁合同。
    该房产土地证于2012年7月17日办理完毕,目前正在办理房产过户手续。29
                                            山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    报告期内无其他收购及出售资产等事项。2、出售资产情况□ 适用 √ 不适用3、资产置换情况□ 适用 √ 不适用30
                                             山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文4、企业合并情况□ 适用 √ 不适用5、自资产重组报告书或收购出售资产公告刊登后,该事项的进展情况及对报告期经营成果与财务状况的影响□ 适用 √ 不适用(七)公司大股东及其一致行动人在报告期提出或实施股份增持计划的说明□ 适用 √ 不适用(八)公司股权激励的实施情况及其影响□ 适用 √ 不适用(九)重大关联交易31
                                                                                            山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文1、与日常经营相关的关联交易√ 适用 □ 不适用
                                                               向关联方销售产品和提供劳务                                         向关联方采购产品和接受劳务
                    关联方
                                                    交易金额(万元)                占同类交易金额的比例(%)           交易金额(万元)                占同类交易金额的比例(%)
    王泽                                                               1,142.011567                            5.2%                         76.89562                           17.01%
    韩高荣                                                              779.466369                            3.55%                        119.04343                           26.34%
    合计                                                               1,921.477936                           8.75%                        195.93905                           43.35%2、资产收购、出售发生的关联交易√ 适用 □ 不适用
                                                                                                                              转让价格与
                                                                                                                                                         对公司经营
                                                                         转让资产的    转让资产的                             账面价值或                              转让资产获
                             关联交易类   关联交易内      关联交易定                                市场公允价 转让价格(万                关联交易结    成果与财务
    关联方     关联关系                                                账面价值(万 评估价值(万                             评估价值差                              得的收益(万
                                  型           容           价原则                                  值(万元)     元)                      算方式      状况的影响
                                                                             元)         元)                                异较大的原                                 元)
                                                                                                                                                            情况
                                                                                                                                  因
                                          购买樊梅花
                                          名下太原市
              公司控股股
                                          小店区长风
    樊梅花        东、实际控制 收购                           市场价                                              85
                                          街 705 号和信
              人
                                          商业广场 1 幢
                                          的房产资产收购、出售发生的关联交易说明
       根据子公司山西百圆与樊梅花于2009年11月25日签署的《房屋租赁合同》,公司租赁使用樊梅花拥有的位于山西省太原市小店区长风街705号和信商业广场32
                                                                                 山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文1幢的房产用于开设直营店,租赁面积为54.82平方米,年租金合计77,088元,租赁期限自2009年12月1日至2019年11月30日,该商铺位于太原市沃尔玛超市对面,由樊梅花购买并于2006年2月开设百圆裤业加盟店,2009年为清理同业竞争、减少关联交易,樊梅花关闭了该加盟店,公司在原址重新领取了营业执照。公司与樊梅花之间的房屋租赁合同的租金主要依据太原当地相似地段、房屋状况的市场价格为基础确定,该项关联交易价格符合公允性的要求,不存在损害本公司及其股东权益的条款。为消除关联交易,樊梅花于2011年7月将该商铺按照双方协商的暂定价85万元转让给公司(最终交易价格要以评估公司评估价格为准),并自2011年8月起终止上述租赁合同。
    该房产土地证于2012年7月17日办理完毕,目前正在办理房产过户手续。
    报告期内无其他收购及出售资产等事项。3、共同对外投资的重大关联交易□ 适用 √ 不适用4、关联债权债务往来□ 适用 √ 不适用报告期内资金被占用情况及清欠进展情况□ 适用 √ 不适用截止报告期末,上市公司未完成非经营性资金占用的清欠工作的,董事会提出的责任追究方案□ 适用 √ 不适用33
                                              山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文5、其他重大关联交易□ 适用 √ 不适用(十)重大合同及其履行情况1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1)托管情况□ 适用 √ 不适用(2)承包情况□ 适用 √ 不适用(3)租赁情况□ 适用 √ 不适用2、担保情况□ 适用 √ 不适用3、委托理财情况□ 适用 √ 不适用4、日常经营重大合同的履行情况□ 适用 √ 不适用5、其他重大合同□ 适用 √ 不适用(十一)发行公司债的说明□ 适用 √ 不适用34
                                                        山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(十二)承诺事项履行情况1、公司或持股 5%以上股东在报告期内或持续到报告期内的承诺事项√ 适用 □ 不适用
               承诺事项                   承诺人       承诺内容       承诺时间     承诺期限      履行情况股改承诺收购报告书或权益变动报告书中所作承诺资产置换时所作承诺
                                                    1.公司控股股
                                                    东、实际控制人
                                                    杨建新先生、樊
                                                    梅花女士承诺:
                                                    本人持有的公
                                                    司股份自公司
                                                    股票上市交易
                                                    之日起 36 个月
                                                    内,不进行任何
                                                    形式的划转、转
                                                    让或授权经营,
                                     1.杨建新、樊梅 不会委托他人
                                     花;2.公司股东 管理本人所持
                                     睿景公司、明昌 有的上述股份,
                                     公司、诺邦公 也不由公司回
                                     司、恒慧公司; 购本人持有的                               截止本报告期
    发行时所作承诺                       3.杨建新、安小 股份。2.公司股                             末,各项承诺都
                                     红、高翔、杜红 东睿景公司、明                             在严格履行中。
                                     喜、王鹏、唐鹏、昌公司、诺邦公
                                     鲁培刚、郝焱; 司、恒慧公司承
                                     4.杨建新、樊梅 诺:本公司持有
                                     花             的公司股份自
                                                    公司股票上市
                                                    交易之日起 36
                                                    个月内,不进行
                                                    任何形式的划
                                                    转、转让或授权
                                                    经营,不会委托
                                                    他人管理本人
                                                    所持有的上述
                                                    股份,也不由公
                                                    司回购本公司
                                                    持有的股份。3.35
         山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    担任公司董事、
    监事和高级管
    理人员并间接
    持有公司股份
    的杨建新、安小
    红、高翔、杜红
    喜、王鹏、唐鹏、
    鲁培刚、郝焱承
    诺:本人直接或
    间接持有的公
    司股份自股票
    上市交易之日
    起 36 个月内不
    转让,在任职期
    间每年转让的
    间接持有的公
    司股份不超过
    本人间接持有
    的公司股份总
    数的 25%;离职
    后 6 个月内,不
    转让本人间接
    持有的公司股
    份。4、(1)在
    本人作为百圆
    裤业控股股东
    期间,本人保证
    不自营或以合
    营、合作等方式
    经营任何与百
    圆裤业有竞争
    的业务,本人现
    有的或将来成
    立的全资子公
    司、控股子公司
    以及其他受本
    人控制的企业
    (以下统称“附
    属企业”)亦不
    会经营与百圆
    裤业现从事的
    业务有竞争的
    业务。(2)在本
    人作为百圆裤36
                                                         山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                                                     业控股股东期
                                                     间,无论任何原
                                                     因,若本人及附
                                                     属企业未来经
                                                     营业务与百圆
                                                     裤业前述业务
                                                     存在竞争,本人
                                                     同意将根据百
                                                     圆裤业的要求,
                                                     由百圆裤业在
                                                     同等条件下优
                                                     先收购有关业
                                                     务所涉及的资
                                                     产或股权,或通
                                                     过合法途径促
                                                     使本人的附属
                                                     企业向百圆裤
                                                     业转让有关资
                                                     产或股权,或通
                                                     过其他公平、合
                                                     理、合法的途径
                                                     对本人或附属
                                                     公司的业务进
                                                     行调整以避免
                                                     与百圆裤业存
                                                     在同业竞争。
                                                     (3)如违反上
                                                     述承诺,本人同
                                                     意承担由此给
                                                     百圆裤业造成
                                                     的全部损失。其他对公司中小股东所作承诺
    承诺是否及时履行                     √ 是 □ 否 □ 不适用未完成履行的具体原因及下一步计划是否就导致的同业竞争和关联交易问题
                                     √ 是 □ 否 □ 不适用作出承诺承诺的解决期限解决方式
    承诺的履行情况                       截止本报告期末,各项承诺都在严格履行中。37
                                                          山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文2、公司资产或项目存在盈利预测,且报告期仍处在盈利预测期间,公司就资产或项目达到原盈利预测及其原因做出说明□ 适用 √ 不适用(十三)其他综合收益细目□ 适用 √ 不适用(十四)报告期内接待调研、沟通、采访等活动登记表
    接待时间         接待地点 接待方式 接待对象类型         接待对象            谈论的主要内容及提供的资料
    2012 年 01 月 11 日    公司   实地调研      机构             国金证券                公司总体经营运作情况
    2012 年 01 月 11 日    公司   实地调研      机构             华夏基金                公司总体经营运作情况
    2012 年 01 月 11 日    公司   实地调研      机构             银华基金                公司总体经营运作情况
    2012 年 01 月 12 日    公司   实地调研      机构       太平洋资产管理有限公司   公司总体经营运作情况、发展战略
    2012 年 01 月 12 日    公司   实地调研      机构             华泰柏瑞           公司总体经营运作情况、发展战略
    2012 年 01 月 12 日    公司   实地调研      机构             富国基金           公司总体经营运作情况、发展战略
    2012 年 01 月 12 日    公司   实地调研      机构             证大投资           公司总体经营运作情况、发展战略
    2012 年 01 月 12 日    公司   实地调研      机构       中国国际金融有限公司     公司总体经营运作情况、发展战略
    2012 年 01 月 12 日    公司   实地调研      机构             光大证券           公司总体经营运作情况、发展战略
    2012 年 01 月 12 日    公司   实地调研      机构             星石投资           公司总体经营运作情况、发展战略
    2012 年 01 月 12 日    公司   实地调研      机构       工银瑞信基金管理公司     公司总体经营运作情况、发展战略
    2012 年 01 月 12 日    公司   实地调研      机构             易方达基金         公司总体经营运作情况、发展战略
    2012 年 01 月 12 日    公司   实地调研      机构             嘉实基金           公司总体经营运作情况、发展战略
    2012 年 01 月 12 日    公司   实地调研      机构             上投摩根           公司总体经营运作情况、发展战略
    2012 年 02 月 21 日    公司   实地调研      机构             泰信基金                公司总体经营运作情况
    2012 年 04 月 20 日    公司   实地调研      机构             博时基金                公司总体经营运作情况
    2012 年 05 月 05 日    公司   实地调研      机构             广发证券           公司总体经营运作情况、发展战略
    2012 年 05 月 05 日    公司   实地调研      机构             国都证券           公司总体经营运作情况、发展战略
    2012 年 05 月 05 日    公司   实地调研      机构             安信证券           公司总体经营运作情况、发展战略
    2012 年 05 月 05 日    公司   实地调研      机构           华泰联合证券         公司总体经营运作情况、发展战略
    2012 年 05 月 05 日    公司   实地调研      机构             东方证券           公司总体经营运作情况、发展战略
    2012 年 05 月 08 日    公司   实地调研      机构             易方达基金              公司总体经营运作情况
    2012 年 05 月 14 日    公司   实地调研      机构             招商证券                公司总体经营运作情况38
                                                           山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(十五)聘任、解聘会计师事务所情况半年报是否经过审计□ 是 √ 否 □ 不适用是否改聘会计师事务所□ 是 √ 否 □ 不适用(十六)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人和收购人处罚及整改情况□ 适用 √ 不适用(十七)其他重大事项的说明□ 适用 √ 不适用(十八)本公司转债担保人盈利能力、资产状况和信用状况发生重大变化的情况□ 适用 √ 不适用(十九)信息披露索引
            事项                刊载的报刊名称及版面               刊载日期            刊载的互联网网站及检索路径关于收到迎泽区科技局信息 《中国证券报》、《上海证券报》、
                                                               2012 年 01 月 05 日   巨潮资讯网(www.cninfo.com.cn)
      项目扶持资金的公告      《证券时报》、《证券日报》关于收到政府对公司上市奖 《中国证券报》、《上海证券报》、
                                                               2012 年 01 月 05 日   巨潮资讯网(www.cninfo.com.cn)
        励资金的公告          《证券时报》、《证券日报》关于 2011 年度业绩预告的公 《中国证券报》、《上海证券报》、
                                                               2012 年 01 月 06 日   巨潮资讯网(www.cninfo.com.cn)
              告              《证券时报》、《证券日报》
                            《中国证券报》、《上海证券报》、
          更正公告                                             2012 年 01 月 07 日   巨潮资讯网(www.cninfo.com.cn)
                              《证券时报》、《证券日报》2012 年第一次临时股东大会 《中国证券报》、《上海证券报》、
                                                               2012 年 01 月 14 日   巨潮资讯网(www.cninfo.com.cn)
          决议公告            《证券时报》、《证券日报》关于完成工商变更登记的公 《中国证券报》、《上海证券报》、
                                                               2012 年 01 月 20 日   巨潮资讯网(www.cninfo.com.cn)
              告              《证券时报》、《证券日报》关于全资子公司签订募集资 《中国证券报》、《上海证券报》、
                                                               2012 年 01 月 20 日   巨潮资讯网(www.cninfo.com.cn)
    金三方监管协议的公告     《证券时报》、《证券日报》
                            《中国证券报》、《上海证券报》、
      2011 年度业绩快报                                        2012 年 02 月 29 日   巨潮资讯网(www.cninfo.com.cn)
                              《证券时报》、《证券日报》第一届董事会第十二次会议 《中国证券报》、《上海证券报》、
                                                               2012 年 02 月 29 日   巨潮资讯网(www.cninfo.com.cn)
          决议公告            《证券时报》、《证券日报》39
                                                            山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文关于聘任公司审计部负责人 《中国证券报》、《上海证券报》、
                                                                2012 年 02 月 29 日   巨潮资讯网(www.cninfo.com.cn)
            的公告             《证券时报》、《证券日报》关于使用部分超募资金建设 《中国证券报》、《上海证券报》、
                                                                2012 年 02 月 29 日   巨潮资讯网(www.cninfo.com.cn)
    战略加盟店项目的公告      《证券时报》、《证券日报》关于网下发行限售股上市流 《中国证券报》、《上海证券报》、
                                                                2012 年 03 月 05 日   巨潮资讯网(www.cninfo.com.cn)
        通的提示性公告         《证券时报》、《证券日报》关于长沙、南京、兰州全资子
                             《中国证券报》、《上海证券报》、
    公司签订募集资金三方监管                                       2012 年 03 月 24 日   巨潮资讯网(www.cninfo.com.cn)
                               《证券时报》、《证券日报》
          协议的公告2012 年第一次临时董事会决 《中国证券报》、《上海证券报》、
                                                                2012 年 03 月 31 日   巨潮资讯网(www.cninfo.com.cn)
      议(通讯表决)公告       《证券时报》、《证券日报》第一届董事会第十三次会议 《中国证券报》、《上海证券报》、
                                                                2012 年 04 月 17 日   巨潮资讯网(www.cninfo.com.cn)
          决议公告             《证券时报》、《证券日报》第一届监事会第八次会议决 《中国证券报》、《上海证券报》、
                                                                2012 年 04 月 17 日   巨潮资讯网(www.cninfo.com.cn)
            议公告             《证券时报》、《证券日报》
                             《中国证券报》、《上海证券报》、
    2011 年年度报告摘要                                        2012 年 04 月 17 日   巨潮资讯网(www.cninfo.com.cn)
                               《证券时报》、《证券日报》关于举行 2011 年年度报告网 《中国证券报》、《上海证券报》、
                                                                2012 年 04 月 17 日   巨潮资讯网(www.cninfo.com.cn)
        上说明会的公告         《证券时报》、《证券日报》关于召开 2011 年年度股东大 《中国证券报》、《上海证券报》、
                                                                2012 年 04 月 25 日   巨潮资讯网(www.cninfo.com.cn)
          会的通知             《证券时报》、《证券日报》关于南宁全资子公司签订募 《中国证券报》、《上海证券报》、
                                                                2012 年 04 月 25 日   巨潮资讯网(www.cninfo.com.cn)
    集资金三方监管协议的公告      《证券时报》、《证券日报》
                             《中国证券报》、《上海证券报》、
    2012 年第一季度报告正文                                        2012 年 04 月 26 日   巨潮资讯网(www.cninfo.com.cn)
                               《证券时报》、《证券日报》
                             《中国证券报》、《上海证券报》、
          更正公告                                              2012 年 04 月 27 日   巨潮资讯网(www.cninfo.com.cn)
                               《证券时报》、《证券日报》第一届董事会第十四次会议 《中国证券报》、《上海证券报》、
                                                                2012 年 05 月 17 日   巨潮资讯网(www.cninfo.com.cn)
          决议公告             《证券时报》、《证券日报》2011 年年度股东大会决议公 《中国证券报》、《上海证券报》、
                                                                2012 年 05 月 17 日   巨潮资讯网(www.cninfo.com.cn)
              告               《证券时报》、《证券日报》2012 年第三次临时董事会决 《中国证券报》、《上海证券报》、
                                                                2012 年 06 月 05 日   巨潮资讯网(www.cninfo.com.cn)
      议(通讯表决)公告       《证券时报》、《证券日报》2011 年年度权益分派实施公 《中国证券报》、《上海证券报》、
                                                                2012 年 06 月 27 日   巨潮资讯网(www.cninfo.com.cn)
              告               《证券时报》、《证券日报》40
                                                        山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                                          八、财务会计报告(一)审计报告半年报是否经过审计□ 是 √ 否 □ 不适用(二)财务报表是否需要合并报表:√ 是 □ 否 □ 不适用如无特殊说明,财务报告中的财务报表的单位为:人民币元财务附注中报表的单位为:人民币元1、合并资产负债表编制单位: 山西百圆裤业连锁经营股份有限公司
                                                                                                       单位: 元
                项目               附注                期末余额                         期初余额流动资产:
    货币资金                                                 324,486,997.86                    510,365,232.03
    结算备付金
    拆出资金
    交易性金融资产
    应收票据
    应收账款                                                 155,263,405.58                       83,660,895.73
    预付款项                                                 178,155,680.89                       38,401,129.39
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                                    6,812,287.42                     5,240,438.99
    买入返售金融资产
    存货                                                         61,229,403.14                    77,989,390.79
    一年内到期的非流动资产41
                          山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    其他流动资产                    41,894.17                       159,303.66
    流动资产合计                    725,989,669.06                    715,816,390.59非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资
    投资性房地产                27,049,037.53                     21,383,760.07
    固定资产                    40,221,082.31                     37,662,274.85
    在建工程                     1,079,064.97                      1,561,708.52
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                    11,378,991.90                     11,372,966.21
    开发支出
    商誉
    长期待摊费用                 6,685,360.19                      3,400,615.27
    递延所得税资产               3,714,520.61                      2,740,816.73
    其他非流动资产
    非流动资产合计                   90,128,057.51                     78,122,141.65
    资产总计                        816,117,726.57                    793,938,532.24流动负债:
    短期借款                    55,000,000.00                     97,800,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                    50,100,000.00                     14,000,000.00
    应付账款                     4,589,203.52                     11,261,041.34
    预收款项                    23,819,724.83                     13,626,970.48
    卖出回购金融资产款
    应付手续费及佣金42
                               山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    应付职工薪酬                      6,939,780.22                      4,831,044.53
    应交税费                         11,208,605.58                     17,960,920.02
    应付利息
    应付股利                          6,667,000.00                              0.00
    其他应付款                       10,894,656.58                     10,102,202.80
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                         169,218,970.73                    169,582,179.17非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债
    非流动负债合计                                 0.00                              0.00
    负债合计                             169,218,970.73                    169,582,179.17所有者权益(或股东权益):
    实收资本(或股本)               66,670,000.00                     66,670,000.00
    资本公积                        432,540,392.13                    432,540,392.13
    减:库存股
    专项储备
    盈余公积                         16,014,393.19                     12,972,159.97
    一般风险准备
    未分配利润                      129,296,856.15                    110,776,971.13
    外币报表折算差额
    归属于母公司所有者权益合计           644,521,641.47                    622,959,523.23
    少数股东权益                      2,377,114.37                      1,396,829.84
    所有者权益(或股东权益)合计         646,898,755.84                    624,356,353.0743
                                                        山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文负债和所有者权益(或股东权益)
                                                                 816,117,726.57                 793,938,532.24总计
    法定代表人:杨建新                      主管会计工作负责人:安小红                    会计机构负责人:张金红2、母公司资产负债表
                                                                                                       单位: 元
                  项目           附注                 期末余额                          期初余额流动资产:
       货币资金                                               263,147,794.24                    507,959,222.54
       交易性金融资产
       应收票据
       应收账款                                               161,421,450.29                       93,691,223.03
       预付款项                                               150,915,324.02                       34,172,152.43
       应收利息
       应收股利
       其他应收款                                                  4,548,660.30                     3,207,493.37
       存货                                                       50,310,187.20                    70,897,813.37
       一年内到期的非流动资产
       其他流动资产
    流动资产合计                                                  630,343,416.05                    709,927,904.74非流动资产:
       可供出售金融资产
       持有至到期投资
       长期应收款
       长期股权投资                                           139,841,575.67                       17,341,575.67
       投资性房地产                                               27,049,037.53                    21,383,760.07
       固定资产                                                   38,550,672.62                    36,231,082.63
       在建工程                                                    1,079,064.97                     1,561,708.52
       工程物资
       固定资产清理
       生产性生物资产
       油气资产
       无形资产                                                   11,355,487.36                    11,344,059.73
       开发支出44
                              山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    商誉
    长期待摊费用
    递延所得税资产                   2,097,820.65                      1,098,265.89
    其他非流动资产
    非流动资产合计                      219,973,658.80                     88,960,452.51
    资产总计                            850,317,074.85                    798,888,357.25流动负债:
    短期借款                        55,000,000.00                     97,800,000.00
    交易性金融负债
    应付票据                        50,100,000.00                     14,000,000.00
    应付账款                         9,029,189.46                     11,094,160.03
    预收款项                        47,824,677.20                     14,839,866.00
    应付职工薪酬                     5,834,489.87                      3,679,148.00
    应交税费                        11,207,581.42                     17,176,034.09
    应付利息
    应付股利                         6,667,000.00
    其他应付款                      10,250,027.47                      9,650,371.85
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                        195,912,965.42                    168,239,579.97非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债
    非流动负债合计                                0.00                              0.00
    负债合计                            195,912,965.42                    168,239,579.97所有者权益(或股东权益):
    实收资本(或股本)              66,670,000.00                     66,670,000.00
    资本公积                       432,540,392.13                    432,540,392.13
    减:库存股45
                                               山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
       专项储备
       盈余公积                                          16,014,393.19                    12,972,159.97
       一般风险准备
       未分配利润                                       139,179,324.11                   118,466,225.18
       外币报表折算差额                                 139,179,324.11                   118,466,225.18
    所有者权益(或股东权益)合计                            654,404,109.43                   630,648,777.28负债和所有者权益(或股东权益)
                                                        850,317,074.85                   798,888,357.25总计3、合并利润表
                                                                                              单位: 元
                  项目                附注   本期金额                         上期金额
    一、营业总收入                                      228,153,390.84                    213,728,392.33
       其中:营业收入                               228,153,390.84                    213,728,392.33
             利息收入
             已赚保费
             手续费及佣金收入
    二、营业总成本                                      190,694,724.55                    181,475,956.63
       其中:营业成本                               125,136,496.55                    131,975,008.72
             利息支出
             手续费及佣金支出
             退保金
             赔付支出净额
             提取保险合同准备金净额
             保单红利支出
             分保费用
             营业税金及附加                              2,572,048.98                     1,372,792.88
             销售费用                                   28,030,407.19                    23,990,316.35
             管理费用                                   28,746,498.27                    19,723,254.89
             财务费用                                    2,189,035.03                     4,008,318.30
             资产减值损失                                4,020,238.53                       406,265.49
       加   :公允价值变动收益(损失以“-”号填列)
             投资收益(损失以“-”46
                                                            山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文号填列)
             其中:对联营企业和合营企业的投资收益
             汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                                  37,458,666.29                     32,252,435.70
       加   :营业外收入                                                                               2,696,960.00
       减   :营业外支出                                              180,000.02                        300,217.10
             其中:非流动资产处置损失四、利润总额(亏损总额以“-”号
                                                                    37,278,666.27                     34,649,178.60填列)
       减:所得税费用                                                9,141,296.33                      9,216,643.99
    五、净利润(净亏损以“-”号填列)                                  28,137,369.94                     25,432,534.61
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利
                                                                    28,229,118.24                     25,477,410.93润
       少数股东损益                                                    -91,748.30                        -44,876.32
    六、每股收益:                                               --                                --
       (一)基本每股收益                                                    0.42                              0.51
       (二)稀释每股收益                                                    0.42                              0.51七、其他综合收益
    八、综合收益总额                                                    28,137,369.94                     25,432,534.61
       归属于母公司所有者的综合
                                                                    28,229,118.24                     25,477,410.93收益总额
       归属于少数股东的综合收益
                                                                       -91,748.30                        -44,876.32总额本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:元。
    法定代表人:杨建新                          主管会计工作负责人:安小红                    会计机构负责人:张金红4、母公司利润表
                                                                                                          单位: 元
                项目                 附注                本期金额                          上期金额
    一、营业收入                                                      219,758,173.18                    208,493,492.70
       减:营业成本                                               128,309,553.63                    132,309,454.8947
                                            山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
         营业税金及附加                                   2,419,284.88                 1,312,234.18
         销售费用                                        18,636,886.17                19,540,780.30
         管理费用                                        24,540,760.93                17,416,729.18
         财务费用                                         2,228,581.14                 3,975,316.18
         资产减值损失                                     3,998,219.04                  418,689.89
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填列)
         其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                       39,624,887.39                33,520,288.08
    加:营业外收入                                                                    2,696,700.00
    减:营业外支出                                         180,000.02                  300,217.10
         其中:非流动资产处置损失三、利润总额(亏损总额以“-”号
                                                         39,444,887.37                35,916,770.98填列)
    减:所得税费用                                       9,022,555.22                 9,153,288.52
    四、净利润(净亏损以“-”号填列)                       30,422,332.15                26,763,482.46
    五、每股收益:                                  --                             --
    (一)基本每股收益                                           0.46                         0.54
    (二)稀释每股收益                                           0.46                         0.54六、其他综合收益
    七、综合收益总额                                         30,422,332.15                26,763,482.465、合并现金流量表
                                                                                          单位: 元
                   项目              本期金额                             上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                    189,707,763.54                  235,183,953.08
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额48
                                    山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还
    收到其他与经营活动有关的现金      24,755,616.37                         8,263,785.29
    经营活动现金流入小计                  214,463,379.91                       243,447,738.37
    购买商品、接受劳务支付的现金     209,138,847.81                       159,609,952.09
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                       19,095,291.99                        11,147,202.48金
    支付的各项税费                    40,014,645.62                        24,285,284.34
    支付其他与经营活动有关的现金      39,278,477.00                        28,873,795.69
    经营活动现金流出小计                  307,527,262.42                       223,916,234.60
    经营活动产生的现金流量净额            -93,063,882.51                        19,531,503.77二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金                                            7,400,000.00
    投资活动现金流入小计                            0.00                         7,400,000.00
    购建固定资产、无形资产和其他
                                       36,956,955.07                         3,145,290.73长期资产支付的现金
    投资支付的现金49
                                             山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
       质押贷款净增加额
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金               11,238,682.00
    投资活动现金流出小计                              48,195,637.07                         3,145,290.73
    投资活动产生的现金流量净额                        -48,195,637.07                        4,254,709.27三、筹资活动产生的现金流量:
       吸收投资收到的现金                           1,071,429.00
       其中:子公司吸收少数股东投资收到的现金
       取得借款收到的现金                         40,000,000.00                        52,800,000.00
       发行债券收到的现金
       收到其他与筹资活动有关的现金                                                     1,000,000.00
    筹资活动现金流入小计                              41,071,429.00                        53,800,000.00
       偿还债务支付的现金                         82,800,000.00                        47,000,000.00
       分配股利、利润或偿付利息支付
                                                    2,622,090.23                        3,215,347.92的现金
       其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动有关的现金                  268,053.36                          708,288.50
    筹资活动现金流出小计                              85,690,143.59                        50,923,636.42
    筹资活动产生的现金流量净额                        -44,618,714.59                        2,876,363.58四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                     -185,878,234.17                       26,662,576.62
       加:期初现金及现金等价物余额              510,365,232.03                        68,375,462.06
    六、期末现金及现金等价物余额                     324,486,997.86                        95,038,038.686、母公司现金流量表
                                                                                           单位: 元
                 项目                 本期金额                             上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金              209,565,898.96                       230,463,386.55
       收到的税费返还
       收到其他与经营活动有关的现金               22,546,910.99                         8,176,690.0950
                                    山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    经营活动现金流入小计                  232,112,809.95                       238,640,076.64
    购买商品、接受劳务支付的现金     209,138,847.81                       159,609,952.09
    支付给职工以及为职工支付的现
                                       12,067,991.29                         7,643,408.96金
    支付的各项税费                    37,646,558.12                        23,326,757.41
    支付其他与经营活动有关的现金      28,495,101.78                        26,491,299.18
    经营活动现金流出小计                  287,348,499.00                       217,071,417.64
    经营活动产生的现金流量净额            -55,235,689.05                        21,568,659.00二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金                                            7,400,000.00
    投资活动现金流入小计                            0.00                         7,400,000.00
    购建固定资产、无形资产和其他
                                       10,146,913.66                           628,268.01长期资产支付的现金
    投资支付的现金                   122,500,000.00
    取得子公司及其他营业单位支付
                                                                             4,000,000.00的现金净额
    支付其他与投资活动有关的现金      11,238,682.00
    投资活动现金流出小计                  143,885,595.66                         4,628,268.01
    投资活动产生的现金流量净额           -143,885,595.66                         2,771,731.99三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                40,000,000.00                        52,800,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金                                            1,000,000.00
    筹资活动现金流入小计                   40,000,000.00                        53,800,000.00
    偿还债务支付的现金                82,800,000.00                        47,000,000.00
    分配股利、利润或偿付利息支付
                                        2,622,090.23                         3,215,139.57的现金
    支付其他与筹资活动有关的现金         268,053.36                           708,288.50
    筹资活动现金流出小计                   85,690,143.59                        50,923,428.0751
                                                              山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    筹资活动产生的现金流量净额                                       -45,690,143.59                                    2,876,571.93四、汇率变动对现金及现金等价物的
                                                                 -45,690,143.59                                    2,876,571.93影响
    五、现金及现金等价物净增加额                                   -244,811,428.30                                    27,216,962.92
       加:期初现金及现金等价物余额                              507,959,222.54                                   67,120,135.46
    六、期末现金及现金等价物余额                                     263,147,794.24                                   94,337,098.387、合并所有者权益变动表本期金额
                                                                                                                      单位: 元
                                                                         本期金额
                                                  归属于母公司所有者权益
             项目                                                                                         少数股东 所有者权
                             实收资
                                       资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                              其他      权益       益合计
                                        积       股      备         积      险准备     利润
                             股本)
                              66,670, 432,540,                    12,972,             110,776,            1,396,829 624,356,35一、上年年末余额
                              000.00   392.13                      159.97              971.13                   .84       3.07
       加:会计政策变更
           前期差错更正
           其他
                              66,670, 432,540,                    12,972,             110,776,            1,396,829 624,356,35二、本年年初余额
                              000.00   392.13                      159.97              971.13                   .84       3.07
    三、本期增减变动金额(减少                                        3,042,2             18,519,8            980,284.5 22,542,402
    以“-”号填列)                                                    33.22               85.02                     3         .77
                                                                                      28,229,1            -91,748.3 28,137,369(一)净利润
                                                                                        18.24                     0         .94(二)其他综合收益
                                                                                      28,229,1            -91,748.3 28,137,369上述(一)和(二)小计
                                                                                        18.24                     0         .94
                                                                                                          1,072,032 1,072,032.
    (三)所有者投入和减少资本      0.00     0.00     0.00    0.00       0.00      0.00       0.00     0.00
                                                                                                                .83         83
                                                                                                          1,072,032 1,072,032.1.所有者投入资本
                                                                                                                .83         832.股份支付计入所有者权益的金额3.其他
    (四)利润分配                  0.00     0.00     0.00    0.00 3,042,2         0.00 -9,709,2       0.00        0.00 -6,667,000.52
                                                                山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                                                                     33.22               33.22                                   00
                                                                   3,042,2             -3,042,21.提取盈余公积
                                                                     33.22               33.222.提取一般风险准备
    3.对所有者(或股东)的分                                                              -6,667,0                          -6,667,000.
    配                                                                                       00.00                                   004.其他
    (五)所有者权益内部结转           0.00     0.00    0.00    0.00      0.00      0.00       0.00     0.00        0.00           0.001.资本公积转增资本(或股
                                   0.00     0.00本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                66,670, 432,540,                   16,014,             129,296,            2,377,114. 646,898,75四、本期期末余额
                                 000.00   392.13                    393.19              856.15                      37         5.84上年金额
                                                                                                                          单位: 元
                                                                          上年金额
                                                    归属于母公司所有者权益
             项目                                                                                          少数股东 所有者权
                                实收资
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                            其他       权益         益合计
                                           积      股      备        积      险准备     利润
                                股本)
                                50,000, 47,550,7                   5,777,4             49,264,3            1,178,383 153,771,00一、上年年末余额
                                 000.00    61.21                     98.10               61.07                   .26           3.64
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更
           前期差错更正
           其他
                                50,000, 47,550,7                   5,777,4             49,264,3            1,178,383 153,771,00二、本年年初余额
                                 000.00    61.21                     98.10               61.07                   .26           3.64
    三、本期增减变动金额(减少 16,670, 384,989,                        7,194,6             61,512,6            218,446.5 470,585,3453
                                                          山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    以“-”号填列)             000.00     630.92                   61.87             10.06                  8          9.43
                                                                                 68,707,2          -81,553.4 68,625,718(一)净利润
                                                                                   71.93                  2           .51(二)其他综合收益
                                                                                 68,707,2          -81,553.4 68,625,718上述(一)和(二)小计
                                                                                   71.93                  2           .51
                             16,670, 384,989,                                                      300,000.0 401,959,63
    (三)所有者投入和减少资本                        0.00   0.00     0.00    0.00       0.00   0.00
                             000.00     630.92                                                            0          0.92
                             16,670,                                                               300,000.0 16,970,0001.所有者投入资本
                             000.00                                                                       0           .002.股份支付计入所有者权益的金额
                                       384,989,                                                                384,989,633.其他
                                        630.92                                                                       0.92
                                                                7,194,6          -7,194,6
    (四)利润分配                 0.00        0.00   0.00   0.00             0.00              0.00        0.00         0.00
                                                                 61.87             61.87
                                                                7,194,6          -7,194,61.提取盈余公积
                                                                 61.87             61.872.提取一般风险准备3.对所有者(或股东)的分配4.其他
    (五)所有者权益内部结转       0.00        0.00   0.00   0.00     0.00    0.00       0.00   0.00        0.00         0.001.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                             66,670, 432,540,                   12,972,          110,776,          1,396,829 624,356,35四、本期期末余额
                             000.00     392.13                  159.97            971.13                 .84         3.0754
                                                           山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文8、母公司所有者权益变动表本期金额
                                                                                                                   单位: 元
                                                                    本期金额
              项目              实收资本                                                一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                 准备          润          益合计
                              66,670,000 432,540,39                        12,972,159              118,466,22 630,648,77一、上年年末余额
                                      .00        2.13                             .97                       5.18       7.28
       加:会计政策变更
           前期差错更正
           其他
                              66,670,000 432,540,39                        12,972,159              118,466,22 630,648,77二、本年年初余额
                                      .00        2.13                             .97                       5.18       7.28
    三、本期增减变动金额(减少                                                 3,042,233.              20,713,098 23,755,332
    以“-”号填列)                                                                  22                         .93        .15
                                                                                                   30,422,332 30,422,332(一)净利润
                                                                                                             .15        .15(二)其他综合收益
                                                                                                   30,422,332 30,422,332上述(一)和(二)小计
                                                                                                             .15        .15
    (三)所有者投入和减少资本           0.00        0.00     0.00      0.00         0.00       0.00            0.00       0.001.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                           3,042,233.              -9,709,233. -6,667,000.
    (四)利润分配                       0.00        0.00     0.00      0.00                    0.00
                                                                                  22                         22         00
                                                                           3,042,233.              -3,042,233.1.提取盈余公积
                                                                                  22                         222.提取一般风险准备
                                                                                                   -6,667,000. -6,667,000.3.对所有者(或股东)的分配
                                                                                                             00         004.其他
    (五)所有者权益内部结转             0.00        0.00     0.00      0.00         0.00       0.00            0.00       0.00
    1.资本公积转增资本(或股本)        0.00        0.002.盈余公积转增资本(或股本)55
                                                          山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              66,670,000 432,540,39                       16,014,393                139,179,32 654,404,10四、本期期末余额
                                     .00        2.13                             .19                        4.11         9.43上年金额
                                                                                                                    单位: 元
                                                                   上年金额
              项目            实收资本                                                 一般风险 未分配利 所有者权
                                           资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                准备           润           益合计
                              50,000,000 47,550,761                       5,777,498.                53,714,268 157,042,52一、上年年末余额
                                     .00          .21                            10                          .37         7.68
       加:会计政策变更
           前期差错更正
           其他
                              50,000,000 47,550,761                       5,777,498.                53,714,268 157,042,52二、本年年初余额
                                     .00          .21                            10                          .37         7.68
    三、本期增减变动金额(减少以 16,670,000 384,989,63                        7,194,661.                64,751,956 473,606,24
    “-”号填列)                       .00         0.92                            87                          .81         9.60
                                                                                                    71,946,618 71,946,618(一)净利润
                                                                                                             .68          .68(二)其他综合收益
                                                                                                    71,946,618 71,946,618上述(一)和(二)小计
                                                                                                             .68          .68
                              16,670,000 384,989,63                                                                401,659,63
    (三)所有者投入和减少资本                               0.00      0.00         0.00       0.00             0.00
                                     .00         0.92                                                                    0.92
                              16,670,000                                                                           16,670,0001.所有者投入资本
                                     .00                                                                                  .002.股份支付计入所有者权益的金额
                                           384,989,63                                                              384,989,633.其他
                                                 0.92                                                                    0.92
                                                                          7,194,661. -7,194,661.
    (四)利润分配                      0.00         0.00    0.00      0.00                                     0.00         0.00
                                                                                 87            8756
                                                          山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                                                                           7,194,661. -7,194,661.1.提取盈余公积
                                                                                  87          872.提取一般风险准备3.对所有者(或股东)的分配4.其他
    (五)所有者权益内部结转            0.00       0.00      0.00       0.00         0.00       0.00          0.00       0.001.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              66,670,000 432,540,39                        12,972,159               118,466,22 630,648,77四、本期期末余额
                                     .00       2.13                               .97                     5.18       7.28(三)公司基本情况
    山西百圆裤业连锁经营股份有限公司(以下简称“百圆裤业”或“本公司”)是山西百缘物流配送有限公司(以下简称“百缘物流”)于 2009 年 11 月 20 日依法整体变更而来的股份有限公司。根据百缘物流 2009年 10 月 26 日股东会决议及 2009 年 11 月 8 日公司创立大会决议批准,以百缘物流公司原有 6 位股东作为发起人,以截至 2009 年 9 月 30 日经审计的净资产整体变更为股份公司,变更后的总股本为 5,000 万元,每股面值人民币 1 元,注册资本人民币 5,000 万元。
    经中国证券监督管理委员会证监许可[2011]1677 号《关于核准山西百圆裤业连锁经营股份有限公司首次公开发行股票的批复》文件核准,并经深圳证券交易所《关于山西百圆裤业连锁经营股份有限公司人民币普通股股票上市的通知》[深证上[2011]369 号]同意,百圆裤业发行人民币普通股(A 股)股票 1667 万股,发行价格为 25.80 元,截止 2011 年 12 月 5 日本公司收到募集资金总额人民币 430,086,000.00 元,减除发行费用 28,426,369.08 元后,募集资金净额 401,659,630.92 元。其中:新增股本人民币 16,670,000.00 元,出 资 额 溢 价 部 分 为 人 民 币 384,989,630.92 元 , 全 部 计 入 资 本 公 积 。 变 更 后 的 注 册 资 本 为 人 民 币66,670,000.00 元,股份总数 66,670,000 股。
    本公司注册地址:太原市建设南路 632 号; 法定代表人: 杨建新。57
                                                 山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    公司的基本组织架构:公司设立了股东会、董事会、监事会,制定了相应的议事规则。公司下设行政管理部、证券事务部、研发中心、市场管理中心、品牌管理中心、商品管理中心、财务中心、人才管理开发中心、信息中心、培训中心、审计管理中心等。截止 2012 年 6 月 30 日,本公司有八家子公司。
    行业性质:裤装零售业。
    主营业务:公司主营业务为男女裤装的研发设计、组织外包生产、物流配送、连锁销售。经营范围:仓储服务,物流基地、物流中心的营运与管理,包装服务,批发零售针钫织品、服装、缝纫机械、服装原材料、百货、皮革制品、家俱、工艺品、文化用品、五金交电、建材。服装加工、生产。房屋租赁,物业管理。(四)公司主要会计政策、会计估计和前期差错更正1、财务报表的编制基础
    本公司财务报表以持续经营假设为基础,根据实际发生的交易和事项,按照财政部2006年2 月15 日颁布的《企业会计准则》及其应用指南的有关规定,并基于以下所述重要会计政策、会计估计进行编制。2、遵循企业会计准则的声明
    本公司承诺编制的报告期各财务报表符合企业会计准则的要求,真实、完整地反映了本公司报告期间的财务状况、经营成果和现金流量等有关信息。3、会计期间
    本公司自每年公历1月1日起至12月31日止为一个会计期间。4、记账本位币
    本公司以人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    对于同一控制下的企业合并,合并方在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。58
                                               山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(2)非同一控制下的企业合并
    对于非同一控制下的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。通过多次交换交易分步实现的企业合并,合并成本为每一单项交易成本之和。购买方为进行企业合并发生的各项直接相关费用计入企业合并成本。
    购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉。购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    本公司将拥有实际控制权的子公司纳入合并财务报表范围。
    本公司合并财务报表按照《企业会计准则第33 号-合并财务报表》及相关规定的要求编制,合并时抵销合并范围内的所有重大内部交易和往来。子公司的股东权益中不属于母公司所拥有的部分作为少数股东权益在合并财务报表中股东权益项下单独列示。
    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政策或会计期间对子公司财务报表进行必要的调整。
    对于非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值为基础对其个别财务报表进行调整;对于同一控制下企业合并取得的子公司,视同该企业合并于合并当期的年初已经发生,从合并当期的年初起将其资产、负债、经营成果和现金流量纳入合并财务报表。7、现金及现金等价物的确定标准
    本公司持有的期限短(从购买日起,三个月到期)、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确定为现金等价物。8、外币业务和外币报表折算(1)外币业务
    公司发生的外币经济业务,按业务发生日即期汇率折合人民币记账,月末对外币账户的余额按月末即59
                                               山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文期汇率进行调整,所发生的汇兑损益属于资本性支出的计入资产的价值,属于收益性支出的计入当期损益。(2)外币财务报表的折算
    本公司对合并范围内境外经营实体的财务报表(含采用不同于本公司记账本位币的境内子公司、合营企业、联营企业、分支机构等),折算为人民币财务报表进行编报。
    资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除“未分配利润”项目外,其他项目采用发生时的汇率折算。利润表中的收入和费用项目,采用即期汇率折算。折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。外币现金流量采用即期汇率折算。汇率变动对现金的影响额,在现金流量表中单独列示。9、金融工具(1)金融工具的分类
    金融资产在初始确认时划分为四类:①以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产;②持有至到期投资;③贷款和应收款项;④可供出售金融资产。
    金融负债在初始确认时划分为两类:①以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债;②其他金融负债。(2)金融工具的确认依据和计量方法
    ① 当本公司成为金融工具合同的一方时,确认一项金融资产或金融负债。当收取该金融资产现金流量的合同权利终止、金融资产已转移且符合规定的终止确认条件的金融资产应当终止确认。当金融负债的现时义务全部或部分已解除的,终止确认该金融负债或其一部分。
    ② 本公司对金融资产的计量方式按下述规定执行:
    A、本公司对以公允价值计量且其变动计入当期损益的金融资产,按取得时的公允价值作为初始确认金额,相关交易费用计入当期损益。持有期间取得的利息或现金股利,确认为投资收益。资产负债表日以公允价值计量,因公允价值变动形成的利得或损失计入当期损益。该金融资产处置时其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益;
    B、公司可供出售金融资产,按取得时该金融资产公允价值和相关交易费用之和作为初始确认金额。60
                                               山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文持有期间取得的利息或现金股利,确认为投资收益。资产负债表日以公允价值计量,因公允价值变动形成的利得或损失直接计入资本公积。该金融资产处置时其取得价款与账面价值之间的差额确认为投资收益,同时原计入资本公积的公允价值变动额转入投资收益;
    C、公司对外销售商品或提供劳务形成的应收款项按双方合同或协议价款作为初始确认金额。收回或处置应收款项时,取得的价款与账面价值之间的差额计入当期损益。
    D、公司持有至到期投资,按取得时该金融资产公允价值和相关交易费用之和作为初始确认金额,持有期间按实际利率及摊余成本计算确认利息收入计入投资收益。该金融资产处置时其取得价款与账面价值之间的差额确认为投资收益。
    ③ 公司以公允价值计量且其变动计入当期损益的金融负债,取得时以公允价值计量,相关交易费用直接计入当期损益,持有期间按公允价值进行后续计量;其他金融负债,取得时按公允价值和相关交易费用之和作为初始确认金额。持有期间按实际利率法,以摊余成本计量。(3)金融资产转移的确认依据和计量方法□ 适用 √ 不适用(4)金融负债终止确认条件□ 适用 √ 不适用(5)金融资产和金融负债公允价值的确定方法
    存在活跃市场的金融资产或金融负债,采用活跃市场中的报价确认其公允价值;不存在活跃市场的,采用估值技术确定其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场交易价格为基础确定其公允价值。(6)金融资产(不含应收款项)减值准备计提
    资产负债表日公司对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。对单项金额重大的金融资产单独进行减值测试,对单项金额不重大的金融资产,可以单独进行减值测试,或包括在具有类似信用风险特征的金融资产组合中进行减值测试。
    对贷款、持有至到期投资按预计未来现金流量现值与账面价值的差额计提减值准备;计提后如有客观61
                                                     山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文证据表明其价值已恢复,原确认的减值损失可予以转回计入当期损益。
    可供出售的金融资产发生减值时,即使该金融资产没有终止确认,原直接计入所有者权益的因公允价值下降形成的累计损失,应予以转出计入当期损益。其中,属于可供出售债务工具的,在随后发生公允价值回升时,原减值准备可转回计入当期损益,属于可供出售权益工具投资,其减值准备不得通过损益转回。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据□ 适用 √ 不适用10、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
    单项金额重大的判断依据或金额标准                         人民币 100 万元
                                                         经减值测试不存在减值的,按账龄分析法计提坏账准备,单项金额重大并单项计提坏账准备的计提方法
                                                         存在减值的个别计提坏账准备(2)按组合计提坏账准备的应收款项组合中,采用账龄分析法计提坏账准备的:√ 适用 □ 不适用
             账龄                  应收账款计提比例(%)                     其他应收款计提比例(%)
    1 年以内(含 1 年)                                        5%                                          5%
    1-2 年                                                   10%                                         10%
    2-3 年                                                   20%                                         20%3 年以上
    3-4 年                                                   50%                                         50%
    4-5 年                                                   80%                                         80%
    5 年以上                                                 100%                                        100%组合中,采用余额百分比法计提坏账准备的:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的:□ 适用 √ 不适用62
                                                    山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文11、存货(1)存货的分类
    原材料、库存商品、委托加工物资、在产品、周转材料等。(2)发出存货的计价方法□ 先进先出法 √ 加权平均法 □ 个别认定法 □ 其他
    采用加权平均法核算。(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    公司在中期期末或年度终了,根据存货全面清查的结果,按单个存货项目的成本高于其可变现净值的差额计提存货跌价准备。可变现净值按估计的市价扣除至完工时将要发生的成本及销售费用和税金确定。(4)存货的盘存制度√ 永续盘存制 □ 定期盘存制 □ 其他
    公司的存货盘存采用期末永续盘存制度。(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法12、长期股权投资(1)初始投资成本确定
      企业合并形成的长期股权投资,按照下列规定确定其初始投资成本:
      A、同一控制下的企业合并,公司以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。63
                                               山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    公司以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    B、非同一控制下企业合并,以购买日为取得对购买方控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值作为初始投资成本。如果购买成本的公允价值大于合并中取得的被购买方可辨认净资产公允价值的份额,其差额作为商誉;如果购买成本的公允价值小于合并中取得的被购买方可辨认净资产公允价值的份额,其差额计入当期损益。
    非企业合并形成的长期股权投资,以支付现金取得的,按照实际支付的购买价款作为初始投资成本;发行权益性证券取得的,按照发行权益性证券的公允价值作为初始投资成本;投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,合同或协议约定价值不公允的除外;具有商业实质且其公允价值能够可靠计量的非货币资产交换取得的长期股权投资,以其公允价值和支付的相关税费作为该项投资的初始投资成本,换出资产账面价值与公允价值的差额计入当期损益;以债务重组方式取得的长期股权投资,以其公允价值作为初始投资成本,公允价值与重组债务账面价值之间的差额计入当期损益。(2)后续计量及损益确认
    本公司对被投资单位控制或不具有共同控制或重大影响,并且在活跃市场没有报价,公允价值不能可靠计量的采用成本法核算。本公司对被投资单位具有共同控制或重大影响的采用权益法核算。公司确认投资收益时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后确定。(3)确定对被投资单位具有共同控制、重大影响的依据
    A、确定对被投资单位具有共同控制的依据
    共同控制是指按照合同约定对某项经济活动共有的控制。在合营企业设立时,合营各方在投资合同或协议中约定在所设立合营企业的重要财务和生产经营决策制定过程中,必须由合营各方均同意才能通过。
    B、确定对被投资单位具有重大影响的依据
    重大影响,是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。一般情况下,本公司直接或通过子公司间接拥有被投资单位20%以上但低于50%的表决权股份时认为对被投资单位具有重大影响。64
                                               山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(4)减值测试方法及减值准备计提方法
    资产负债表日,若对子公司、对合营企业、对联营企业的长期股权投资存在减值迹象,估计其可收回金额,可收回金额低于账面价值的,确认减值损失,计入当期损益,同时计提长期股权投资减值准备。其他股权投资发生减值时,按类似的金融资产的市场收益率对未来现金流量确定的现值与投资的账面价值之间的差额确认为减值损失,计入当期损益。同时计提长期股权投资减值准备。上述长期股权投资减值准备在以后期间均不予转回。13、投资性房地产
    (1)确认依据:投资性房地产,是指为赚取租金或资本增值,或两者兼有而持有的房地产。本公司的投资性房地产包括已出租的建筑物。投资性房地产同时满足下列条件的予以确认:
    A、该投资性房地产包含的经济利益很可能流入公司;
    B、该投资性房地产的成本能够可靠计量。
    (2)计量方法:本公司的投资性房地产按其成本作为入账价值,外购投资性房地产的成本包括购买价款、相关税费和可直接归属于该资产的其他支出;自行建造投资性房地产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。
      (3)后续计量:本公司对投资性房地产采用成本模式进行后续计量,按其预计使用寿命及净残值率对建筑物和土地使用权计提折旧或摊销。投资性房地产的预计使用寿命、净残值率及年折旧(摊销)率列示如下:
         类别            预计使用寿命(年)    预计净残值率        年折旧(摊销)率
    房屋建筑物                  35                5%                   2.71%
    投资性房地产的用途改变为自用时,自改变之日起,本公司将该投资性房地产转换为固定资产或无形资产。自用房地产的用途改变为赚取租金或资本增值时,自改变之日起,本公司将固定资产或无形资产转换为投资性房地产。发生转换时,以转换前的账面价值作为转换后的入账价值。
    资产负债表日,若投资性房地产的可收回金额低于账面价值时,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。投资性房地产减值损失一经确认,在以后会计期间不再转回。65
                                                   山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文14、固定资产(1)固定资产确认条件
    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,使用年限超过一年的有形资产(作为投资性房地产的房屋建筑物除外);同时与该固定资产有关的经济利益很可能流入企业,该固定资产的成本能够可靠地计量。(2)融资租入固定资产的认定依据、计价方法□ 适用 √ 不适用(3)各类固定资产的折旧方法
    固定资产在使用寿命内按年限平均法计提折旧,按分类折旧法计提折旧,各类固定资产折旧年限、残值率及年折旧率如下:
            类别              折旧年限(年)          残值率(%)                    年折旧率(%)
    房屋及建筑物             20-35                 5                         2.71-4.75机器设备
    电子设备                 5                     5                         19
    运输设备                 5                     5                         19其他设备
    融资租入固定资产:                  --                     --                             --其中:房屋及建筑物机器设备电子设备运输设备其他设备(4)固定资产的减值测试方法、减值准备计提方法
    在资产负债表日,当发生下列情况时,如果固定资产的可收回金额低于其账面价值,公司按照固定资产的可收回金额与其账面价值之间的差额计提减值准备:固定资产市价大幅度下跌,其跌幅大大高于因时间推移或正常使用而预计的下跌,并且预计在近期内不可能恢复;公司所处经营环境,如技术、市场、经济或法律环境,或者产品营销市场在当期发生或在近期发生重大变化,并对公司产生负面影响;同期市场利率等大幅度提高,进而很可能影响公司计算固定资产可收回金额的折现率,并导致固定资产可收回金额大幅度降低;固定资产陈旧过时或发生实体损坏等;固定资产预计使用方式发生重大不利变化,如公司计66
                                                山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文划终止或重组该资产所属的经营业务、提前处置资产等情形,从而对企业产生负面影响;其他有可能表明资产已发生减值的情况。其中,固定资产的可收回金额是指资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之中的较高者。15、在建工程(1)在建工程结转为固定资产的标准和时点
    本公司在建工程按各项工程所发生的实际支出核算。在固定资产达到可使用状态前发生的工程借款利息和有关费用计入工程成本。
    结转固定资产的时点为所购建的固定资产在达到预定可使用状态之日起结转固定资产,次月开始计提折旧,若尚未办理竣工决算手续,则先预估价值结转固定资产并计提折旧,办理竣工决算手续后按实际成本调整原估计价值,但不再调整原已计提折旧额。(2)在建工程的减值测试方法、减值准备计提方法
    在建工程减值准备:期末对在建工程进行全面检查,有证据表明该工程确实发生了减值,则对该项工程计提减值准备,在建工程减值损失一经确认,在以后会计期间不转回。16、借款费用(1)借款费用资本化的确认原则
    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。购建或者生产符合资本化条件的资产而借入的专门借款或占用了一般借款发生的借款利息以及专门借款发生的辅助费用,在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之前,根据其资本化率计算的发生额予以资本化。除此以外的其它借款费用在发生时计入当期损益。(2)借款费用资本化期间
    借款费用只有同时满足以下三个条件时开始资本化:
    ① 资产支出已经发生;
    ② 借款费用已经发生;
    ③ 为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。67
                                                山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(3)暂停资本化期间
    符合资本化条件的资产在购建或者生产过程中发生的非正常中断、且中断时间连续超过3个月的,暂停借款费用的资本化。在中断期间发生的借款费用确认为费用,计入当期损益,直至资产的购建或者生产活动重新开始。如果中断是所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态必要的程序,借款费用的资本化继续进行。(4)借款费用资本化金额的计算方法
    公司为购建或者生产符合资本化条件的资产借入专门借款的,以专门借款当期实际发生的利息费用,减去尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定;公司为购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数与一般借款的加权平均利率计算确定应予资本化利息金额。17、生物资产□ 适用 √ 不适用18、油气资产□ 适用 √ 不适用19、无形资产(1)无形资产的计价方法
      公司无形资产按照成本进行初始计量。使用寿命有限的无形资产,按照经济利益的预期实现方式,在其使用寿命内系统合理摊销;使用寿命不确定的无形资产不进行摊销。
      源自合同性权利或其他法定权利取得的无形资产,其有用寿命不超过合同性权利或其他法定权利的期限。没有明确的合同或法律规定的,公司综合各方面情况,如聘请相关专家进行论证、或与同行业的情况进行比较以及企业的历史经验等,来确定无形资产为企业带来未来经济利益的期限。
      如果经过这些努力,确实无法合理确定无形资产为企业带来经济利益期限,将其作为使用寿命不确定的无形资产。68
                                                山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(2)使用寿命有限的无形资产的使用寿命估计情况
    企业至少于每年年度终了,对无形资产的使用寿命进行复核,如果有证据表明无形资产的使用寿命不同于以前的估计,则对于使用寿命有限的无形资产,应改变其摊销年限;对于使用寿命不确定的无形资产,如果有证据表明其使用寿命是有限的,则按照使用寿命有限无形资产的处理原则处理。(3)使用寿命不确定的无形资产的判断依据□ 适用 √ 不适用(4)无形资产减值准备的计提
      无形资产在期末时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,计提无形资产减值准备。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准
      企业内部研究开发项目研究阶段的支出费用化,于发生时计入当期损益。开发阶段的支出符合资本化条件的,确认为无形资产。资本化条件具体为:①从技术上来讲,完成该无形资产以使其能够使用或出售具有可行性;②有意完成该无形资产并使用或销售它。③该无形资产可以产生可能未来经济利益。④有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产。⑤对归属于该无形资产开发阶段的支出,可以可靠地计量。20、长期待摊费用摊销方法
    长期待摊费用指公司已经发生应由本期和以后各期负担的分摊期限在1年以上的各项费用。公司长期待摊费用按受益期限平均摊销。21、附回购条件的资产转让□ 适用 √ 不适用22、预计负债□ 适用 √ 不适用(1)预计负债的确认标准公司与或有事项相关义务同时满足以下条件的确认为预计负债:69
                                                山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
           ⑴ 该义务是企业承担的现时义务;
           ⑵ 履行该义务很可能导致经济利益流出企业;
           ⑶ 该义务的金额能够可靠地计量。(2)预计负债的计量方法
    公司按照履行相关现时义务所需支出的最佳估计数进行初始计量,于资产负债表日对预计负债进行复核,按照当前最佳估计数对账面价值进行调整。23、股份支付及权益工具□ 适用 √ 不适用24、回购本公司股份□ 适用 √ 不适用25、收入(1)销售商品收入确认时间的具体判断标准
      销售商品收入确认原则:在本公司已将商品所有权上的主要风险和报酬转移给购货方,并不再对该商品保留通常与所有权相联系的继续管理权和实施有效控制,收入的金额能够可靠的计量,相关的经济利益很可能流入企业,且相关的已发生或将发生的成本能够可靠地计量的情况下,确认为收入的实现。
    ① 公司具体的销售商品收入确认原则如下:
    A.对加盟商的销售:于向加盟商发出货物,并交付承运人时确认销售收入。
    B.通过直营店(非商场专柜)的销售:于商品交付给消费者,收取价款时,确认销售收入。
    C.通过直营店(商场专柜)的销售:于期末收到商场销售确认书时确认销售收入。
    ② 公司具体的商品销售折扣政策如下:
    在直营店的零售中,本公司对VIP客户采用的销售折扣,按照折扣后的净额确认销售收入。
    ③ 公司具体的商品退货政策如下:
    A.加盟商退货政策:根据公司销售政策,加盟商关闭门店并退出经营可退货;新开业加盟商首批配70
                                                山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文货后约定期限内可退货;加盟商可以退回有质量问题的商品;其它情况不享受退货政策。相应的账务处理方式为:加盟商退回商品时,根据供货价格冲减当期销售收入,按自供应商购入金额冲减销售成本。
    B.直营店退货政策:公司直营店顾客可以退回有质量问题的商品,相应的账务处理方式为:直营店顾客退回货品时,根据销售价格冲减当期销售收入,按自供应商购入金额冲减销售成本。(2)确认让渡资产使用权收入的依据
      让渡资产使用权收入确认:利息收入金额,按照他人使用本公司货币资金的时间和实际利率计算确定;使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。(3)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
    提供劳务收入确认原则:公司在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。
    公司采用以下方法确定提供劳务交易的完工进度:①已完工作的测量;②己经提供的劳务占应提供的劳务总量的比例;③已发生的成本占估计总成本的比例。26、政府补助(1)会计处理方法
    公司在能够满足政府补助所附条件且能够收到政府补助时确认政府补助。其中:
    ⑴ 政府补助为货币性资产的,按收到或应收的金额计量,政府补助为非货币性资产的,按公允价值计量,如公允价值不能可靠取得,则按名义金额1元计量。
    ⑵ 与资产相关的政府补助,应确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益,其中,按名义金额计量的政府补助直接计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,应确认为递延收益,并在确认相关费用的期间计入当期损益,用于补偿已发生的相关费用或损失的,直接计入当期损益。27、递延所得税资产和递延所得税负债
    本公司所得税的会计核算采用资产负债表债务法核算。
    ⑴ 递延所得税资产、负债的确认:71
                                               山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    本公司对资产、负债的账面价值与其计税基础之间产生的可抵扣暂时性差异,以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。对已确认的递延所得税资产,当预计到未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产时,减记递延所得税资产的账面价值。因无法取得足够的应纳税所得额利用可抵扣暂时性差异而减记递延所得税资产账面价值的,继后期间根据新的环境和情况判断能够产生足够的应纳税所得额利用可抵扣暂时性差异,使得递延所得税资产包含的经济利益能够实现的,相应恢复递延所得税资产的账面价值。
    本公司对资产、负债的账面价值与其计税基础之间产生的应纳税暂时性差异,除下列交易中产生的递延所得税负债以外,确认所有递延所得税负债:
    ① 商誉的初始确认。
    ② 同时具有下列特征的交易中产生的资产或负债的初始确认:
    A.该项交易不是企业合并;
    B.交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    ⑵ 递延所得税资产、负债的计量:
    在资产负债表日,对于递延所得税资产和递延所得税负债,根据税法规定,按照预期收回该资产或清偿该负债期间的适用税率计量。适用税率发生变化的,对已确认的递延所得税资产和递延所得税负债进行重新计量,除直接在所有者权益中确认的交易或者事项产生的递延所得税资产和递延所得税负债以外,将其影响数计入变化当期的所得税费用。
    本公司将当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得税:企业合并;直接在所有者权益中确认的交易或事项。28、经营租赁、融资租赁□ 适用 √ 不适用29、持有待售资产□ 适用 √ 不适用30、资产证券化业务□ 适用 √ 不适用72
                                                        山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文31、套期会计□ 适用 √ 不适用32、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否 □ 不适用(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否 □ 不适用(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否 □ 不适用33、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否 □ 不适用(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否 □ 不适用(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否 □ 不适用34、其他主要会计政策、会计估计和财务报表编制方法□ 适用 √ 不适用(五)税项1、公司主要税种和税率
                    税   种                          计税依据                            税率
    增值税                                   按产品销售收入计算销项税,并按扣除 17%73
                                                   山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                                   当期允许抵扣的进项税额后的差额计
                                   缴增值税
    营业税                             房租、品牌使用费收入               5%
    城市维护建设税                     按应交流转税计缴                   7%
                                   根据《中华人民共和国企业所得税法》
    企业所得税                                                           25%
                                   所得税税率按 25%计缴各分公司、分厂执行的所得税税率
    本公司子公司南宁诚勤服饰有限公司 2011 年 8 月经当地税务机关核准为小规模纳税人,增值税税率为 3%,自 2012 年 1 月被认定为增值税一般纳税人。
    本公司子公司贵阳百圆裤业有限公司 2011 年 8 月经当地税务机关核准为小规模纳税人,增值税税率为 3%。自 2012 年 7 月被认定为增值税一般纳税人。2、税收优惠及批文□ 适用 √ 不适用(六)企业合并及合并财务报表1、子公司情况74
                                                                               山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(1)通过设立或投资等方式取得的子公司
                                                                                                                                                  单位: 元
                                                                                                                                             从母公司所
                                                                                    实质
                                                                                                                                             有者权益冲
                                                                                    上构
                                                                                                                                             减子公司少
                                                                                    成对
                                                                                                                                             数股东分担
                                                                                    子公                                      少数股东权益
             子公                                                                          持股   表决权    是否                             的本期亏损
                               业务                   币   经营范   期末实际投      司净                           少数股东   中用于冲减少
    子公司全称   司类    注册地            注册资本                                            比例    比例     合并                             超过少数股
                               性质                   种     围         资额        投资                             权益     数股东损益的
              型                                                                            (%)     (%)     报表                             东在该子公
                                                                                    的其                                          金额
                                                                                                                                             司年初所有
                                                                                    他项
                                                                                                                                             者权益中所
                                                                                    目余
                                                                                                                                             享有份额后
                                                                                    额
                                                                                                                                               的余额兰州百圆服
                    甘肃兰州          15,000,000.00                 15,000,000.00          100%     100%   是饰有限公司郑州百瑞裤
                    河南郑州           3,000,000.00                  2,100,000.00           70%      70%   是业有限公司合肥百圆裤
    业销售有限          安徽合肥           4,571,400.00                  3,200,000.00           70%      70%   是公司长沙诚勤服
                    湖南长沙          33,000,000.00                 33,000,000.00          100%     100%   是装有限公司南宁诚勤服
    饰有限公司          广西南宁          23,000,000.00                 23,000,000.00          100%     100%   是宁南京百圆裤
                    江苏南京          37,000,000.00                 37,000,000.00          100%     100%   是业有限公司贵阳百圆裤
                    贵州贵阳           1,000,000.00                   700,000.00            70%      70%   是业有限公司75
                                                                                  山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(2)通过同一控制下企业合并取得的子公司
                                                                                                                                                         单位: 元
                                                                                                                                           从母公司所有者
                                                                           实质上
                                                                                                                                           权益冲减子公司
                                                                           构成对                                            少数股东
                                                                                                                                           少数股东分担的
                                                                           子公司                                            权益中用
             子公司   注册   业务                   经营   期末实际投                 持股比    表决权   是否合    少数股                  本期亏损超过少
    子公司全称                           注册资本                              净投资                                            于冲减少
             类型      地    性质                   范围       资额                    例(%)   比例(%)   并报表    东权益                  数股东在该子公
                                                                           的其他                                            数股东损
                                                                                                                                           司年初所有者权
                                                                           项目余                                            益的金额
                                                                                                                                           益中所享有份额
                                                                             额
                                                                                                                                              后的余额
    山西百圆裤            山西
                                    25,000,000.00          25,841,600.00                100%      100%   是
    业有限公司            太原76
                                                                  山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体□ 适用 √ 不适用3、合并范围发生变更的说明合并报表范围发生变更说明:□ 适用 √ 不适用(七)合并财务报表主要项目注释1、货币资金
                                                                                                                              单位: 元
                                           期末数                                                     期初数
           项目
                             外币金额       折算率           人民币金额          外币金额         折算率             人民币金额
    现金:                            --              --            3,752,537.40            --              --                  3,369,811.28
    人民币                           --              --            3,752,537.40            --              --                  3,369,811.28
    银行存款:                       --              --          295,634,460.46            --              --              499,995,420.75
    人民币                           --              --          295,634,460.46            --              --              499,995,420.75
    其他货币资金:                   --              --           25,100,000.00            --              --                  7,000,000.00
    人民币                           --              --           25,100,000.00            --              --                  7,000,000.00
    合计                             --              --          324,486,997.86            --              --              510,365,232.032、应收账款(1)应收账款按种类披露
                                                                                                                              单位: 元
                                           期末数                                                     期初数
           种类                账面余额                  坏账准备                  账面余额                      坏账准备
                          金额        比例(%)         金额        比例(%)       金额        比例(%)          金额           比例(%)
    单项金额重大并单项计   98,781,083.               4,937,505.0                  11,428,97
                                        60.44%                      60.43%                    13.01%        353,020.02           8.44%
    提坏账准备的应收账款             67                           7                    3.92按组合计提坏账准备的应收账款单项金额不重大但按信
    用风险特征组合后该组   64,652,449.               3,232,622.4                  76,415,98
                                        39.56%                      39.57%                    86.99% 3,831,043.26              91.56%
    合的风险较大的应收款             45                           7                    5.09项
                       64,652,449.               3,232,622.4                  76,415,98
    组合小计                                39.56%                      39.57%                    86.99% 3,831,043.26              91.56%
                                 45                           7                    5.09
    单项金额虽不重大但单           0.00                      0.00                      0.00                             0.0077
                                                                              山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文项计提坏账准备的应收账款
                             163,433,53                     8,170,127.5                     87,844,95
    合计                                           --                                 --                           --          4,184,063.28            --
                                     3.12                                4                       9.01期末单项金额重大并单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                               单位: 元
              应收账款内容                          账面余额                      坏账准备                   计提比例                     计提理由
    单项金额重大并单项计提坏账准备的                                                                                                   单项金额大于 100
                                                         98,781,083.67                 4,937,505.07                         5%
    应收款项                                                                                                                           万元
                  合计                                   98,781,083.67                 4,937,505.07                 --组合中,采用账龄分析法计提坏账准备的应收账款:√ 适用 □ 不适用
                                                                                                                                               单位: 元
                                               期末数                                                                    期初数
       账龄                        账面余额                                                                账面余额
                                                                   坏账准备                                                               坏账准备
                             金额             比例(%)                                             金额                   比例(%)1 年以内
    其中:                        --                    --                       --                       --                   --                 --
    1 年以内                 163,433,533.12              100%                8,170,127.54           87,844,959.01               100%            4,184,063.28
    1 年以内小计             163,433,533.12              100%                8,170,127.54           87,844,959.01               100%            4,184,063.281至2年2至3年3 年以上3至4年4至5年5 年以上
    合计                                                --                                                                     --组合中,采用余额百分比法计提坏账准备的应收账款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用78
                                                                山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(2)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(3)应收账款中金额前五名单位情况
                                                                                                                          单位: 元
                                                                                                          占应收账款总额的比例
         单位名称          与本公司关系                      金额                       年限
                                                                                                                    (%)
    A                      关联方                                10,556,280.16 一年以内                                         6.46%
    B                      非关联方                               9,146,444.88 一年以内                                          5.6%
    C                      关联方                                 8,475,434.39 一年以内                                         5.19%
    D                      非关联方                               7,741,053.18 一年以内                                         4.74%
    E                      非关联方                               6,240,906.68 一年以内                                         3.82%
           合计                   --                         42,160,119.29                --                               25.81%(4)应收关联方账款情况
                                                                                                                          单位: 元
           单位名称                    与本公司关系                          金额                   占应收账款总额的比例(%)
    王泽                       关联方                                               10,556,280.16                               6.46%
    韩高荣                     关联方                                                   8,475,434.39                            5.19%
            合计                            --                                  19,031,714.55                              11.65%3、其他应收款(1)其他应收款按种类披露
                                                                                                                          单位: 元
                                            期末数                                                  期初数
          种类              账面余额                    坏账准备                    账面余额                    坏账准备
                          金额          比例(%)       金额      比例(%)        金额            比例(%)       金额         比例(%)单项金额重大并单项计
    提坏账准备的其他应收 1,000,000.00        13.95%   100,000.00        27.95% 1,000,000.00          17.97%      100,000.00     30.9%款按组合计提坏账准备的其他应收款单项金额不重大但按信
    用风险特征组合后该组 6,170,040.74        86.05%   257,753.32        72.05% 4,564,018.04          82.03%      223,579.05     69.1%合的风险较大的应收款79
                                                               山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文项
    组合小计               6,170,040.74   86.05%      257,753.32    72.05% 4,564,018.04         82.03%       223,579.05      69.1%单项金额虽不重大但单
    项计提坏账准备的其他           0.00                     0.00                    0.00                           0.00应收款
    合计                   7,170,040.74     --        357,753.32       --   5,564,018.04        --           323,579.05      --期末单项金额重大并单项计提坏账准备的其他应收款:√ 适用 □ 不适用
                                                                                                                      单位: 元
    其他应收款内容          账面余额                   坏账金额                计提比例                       理由单项金额重大并单项计
                                  1,000,000.00                 100,000.00                        5% 单项金额大于 100 万元提坏账准备的应收款项
           合计                   1,000,000.00                 100,000.00              --                       --组合中,采用账龄分析法计提坏账准备的其他应收款:√ 适用 □ 不适用
                                                                                                                      单位: 元
                                             期末                                                 期初
                                账面余额                                          账面余额
           账龄
                                                 比例      坏账准备                              比例         坏账准备
                              金额                                              金额
                                                 (%)                                             (%)1 年以内其中:
    一年以内                        6,170,040.74 86.05%            257,753.32      4,564,618.04 82.03%                   223,539.05
    1 年以内小计                    6,170,040.74 86.05%            257,753.32      4,564,618.04 82.03%                   223,539.05
    1至2年                          1,000,000.00 13.95%            100,000.00      1,000,400.00 17.97%                   100,040.002至3年3 年以上3至4年4至5年5 年以上
    合计                            7,170,040.74      --           357,753.32      5,564,018.04       --                 323,579.05组合中,采用余额百分比法计提坏账准备的其他应收款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款:□ 适用 √ 不适用80
                                                               山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(3)其他应收款金额前五名单位情况
                                                                                                                    单位: 元
                                                                                                    占其他应收款总额的
        单位名称        与本公司关系                    金额                    年限
                                                                                                          比例(%)
    A                    非关联方                            1,000,000.00   一年以内                                   13.95%
    B                    非关联方                             510,995.22    一年以内                                    7.13%
    C                    非关联方                             300,085.80    一年以内                                    4.19%
    D                    非关联方                             237,512.29    一年以内                                    3.31%
    E                    非关联方                             228,413.50    一年以内                                    3.19%
          合计                  --                       2,277,006.81              --                              31.77%4、预付款项(1)预付款项按账龄列示
                                                                                                                    单位: 元
                                     期末数                                                    期初数
       账龄
                              金额                      比例(%)                       金额                     比例(%)
    1 年以内                               178,155,680.89            100%                            38,401,129.39            100%1至2年2至3年3 年以上
    合计                                   178,155,680.89       --                                   38,401,129.39       --(2)预付款项金额前五名单位情况
                                                                                                                    单位: 元
        单位名称        与本公司关系                    金额                    时间                     未结算原因
    A                    供应商                             27,903,523.70                               货未到
    B                    供应商                             25,272,041.00                               货未到
    C                    供应商                             17,291,010.28                               货未到
    D                    供应商                             17,246,617.98                               货未到81
                                                             山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    E                    供应商                              16,924,998.27                          货未到
    合计                            --                      104,638,191.23           --                        --(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用5、存货(1)存货分类
                                                                                                                   单位: 元
                                       期末数                                              期初数
         项目
                     账面余额         跌价准备           账面价值        账面余额         跌价准备          账面价值原材料在产品
    库存商品             55,490,563.69                       55,490,563.69   75,802,224.35                     75,802,224.35
    周转材料              5,738,839.45                        5,738,839.45    2,187,166.44                          2,187,166.44消耗性生物资产
    合计                 61,229,403.14              0.00     61,229,403.14   77,989,390.79              0.00   77,989,390.796、投资性房地产(1)按成本计量的投资性房地产√ 适用 □ 不适用
                                                                                                                   单位: 元
         项目          期初账面余额                    本期增加             本期减少                 期末账面余额
    一、账面原值合计              24,663,766.67               6,000,000.00                   0.00              30,663,766.67
    1.房屋、建筑物                24,663,766.67               6,000,000.00                                     30,663,766.672.土地使用权二、累计折旧和累计
                                3,280,006.60                334,722.54                   0.00                   3,614,729.14摊销合计
    1.房屋、建筑物                  3,280,006.60                334,722.54                                          3,614,729.142.土地使用权三、投资性房地产账
                              21,383,760.07               5,665,277.46                   0.00              27,049,037.53面净值合计
    1.房屋、建筑物                21,383,760.07               5,665,277.46                                     27,049,037.5382
                                                            山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文2.土地使用权四、投资性房地产减
                                       0.00                    0.00                  0.00                       0.00值准备累计金额合计1.房屋、建筑物2.土地使用权五、投资性房地产账
                              21,383,760.07          5,665,277.46                    0.00              27,049,037.53面价值合计
    1.房屋、建筑物                21,383,760.07          5,665,277.46                    0.00              27,049,037.532.土地使用权(2)按公允价值计量的投资性房地产□ 适用 √ 不适用7、固定资产(1)固定资产情况
                                                                                                           单位: 元
            项目           期初账面余额                  本期增加                  本期减少          期末账面余额
    一、账面原值合计:           49,587,107.63                          3,867,299.92              0.00     53,454,407.55
    其中:房屋及建筑物           37,759,119.43                          3,136,821.06                       40,895,940.49
    机器设备
    运输工具                 3,842,850.60                            131,973.00                        3,974,823.60
    办公设备                      3,493,951.18                            115,902.00     3,609,853.18
    电子设备                      4,491,186.42                            482,603.86     4,973,790.28
                --         期初账面余额       本期新增           本期计提          本期减少          本期期末余额
    二、累计折旧合计:           11,924,832.78           0.00           1,308,492.46              0.00     13,233,325.24
    其中:房屋及建筑物            5,886,732.06                            245,987.33                        6,132,719.39
    机器设备
    运输工具                 1,707,666.68                            286,315.63                        1,993,982.31
    办公设备                      1,735,067.26                            339,378.29
    电子设备                      2,595,366.78                            436,811.21
                --         期初账面余额                                --                            本期期末余额
    三、固定资产账面净值合计     37,662,274.85                             --                              40,221,082.31
    其中:房屋及建筑物           31,872,387.37                             --                              34,763,221.10
    机器设备                                                          --83
                                                          山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    运输工具               2,135,183.92                             --                                1,980,841.29
    办公设备                    1,758,883.92                             --                                1,535,407.63
    电子设备                    1,895,819.64                             --                                1,941,612.29
    四、减值准备合计                      0.00                           --                                        0.00
    其中:房屋及建筑物                                                   --
    机器设备                                                        --
    运输工具                                                        --
    办公设备                                                             --
    电子设备                                                             --
    五、固定资产账面价值合计   37,662,274.85                             --                               40,221,082.31
    其中:房屋及建筑物         31,872,387.37                             --                               34,763,221.10
    机器设备                                                        --
    运输工具               2,135,183.92                             --                                1,980,841.29
    办公设备                    1,758,883.92                             --                                1,535,407.63
    电子设备                    1,895,819.64                             --                                1,941,612.29(2)暂时闲置的固定资产情况□ 适用 √ 不适用(3)通过融资租赁租入的固定资产□ 适用 √ 不适用(4)通过经营租赁租出的固定资产□ 适用 √ 不适用8、在建工程(1)
                                                                                                          单位: 元
                                             期末数                                       期初数
                项目
                           账面余额          减值准备     账面价值        账面余额       减值准备     账面价值
    物流仓库改造               1,079,064.97            0.00   1,079,064.97    1,561,708.52         0.00    1,561,708.52
    合计                       1,079,064.97            0.00   1,079,064.97    1,561,708.52         0.00    1,561,708.5284
                                                  山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文9、无形资产(1)无形资产情况
                                                                                               单位: 元
           项目          期初账面余额       本期增加             本期减少              期末账面余额
    一、账面原值合计            14,144,839.70        281,025.70                     0.00       14,425,865.40
    土地使用权                  12,854,268.60                                                  12,854,268.60
    财务软件                     1,176,460.00                                                   1,176,460.00
    百圆裤业商标                     3,000.00                                                       3,000.00
    网络防病毒模块                 111,111.10                                                     111,111.10
    ERP 模块                             0.00        180,000.00                                   180,000.00
    中文微软                             0.00        101,025.70                                   101,025.70
    二、累计摊销合计             2,771,873.49        275,000.01                     0.00        3,046,873.50
    土地使用权                   2,201,255.47        132,064.38                                 2,333,319.85
    财务软件                       540,040.27        118,521.96                                   658,562.23
    百圆裤业商标                     2,800.00              200.00                                   3,000.00
    网络防病毒模块                  27,777.75         11,111.10                                    38,888.85
    ERP 模块                                           3,000.00                                     3,000.00
    中文微软                                          10,102.57                                    10,102.57三、无形资产账面净值合
                            11,372,966.21        281,025.70             275,000.01         11,378,991.90计
    土地使用权                  10,653,013.13                               132,064.38         10,520,948.75
    财务软件                       636,419.73                               118,521.96            517,897.77
    百圆裤业商标                      200.00                                     200.00                   0.00
    网络防病毒模块                  83,333.35                                11,111.10             72,222.25
    ERP 模块                                         180,000.00                 3,000.00          177,000.00
    中文微软                                         101,025.70              10,102.57             90,923.13
    四、减值准备合计                     0.00                0.00                   0.00                  0.00土地使用权财务软件百圆裤业商标网络防病毒模块ERP 模块中文微软85
                                                                 山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    无形资产账面价值合计                 11,372,966.21             281,025.70                     275,000.01            11,378,991.90
    土地使用权                           10,653,013.13                                            132,064.38            10,520,948.75
    财务软件                               636,419.73                                             118,521.96              517,897.77
    百圆裤业商标                               200.00                                                200.00                      0.00
    网络防病毒模块                          83,333.35                                              11,111.10                72,222.25
    ERP 模块                                                       180,000.00                       3,000.00              177,000.00
    中文微软                                                       101,025.70                      10,102.57                90,923.1310、长期待摊费用
                                                                                                                        单位: 元
                                                                                                                 其他减少的原
       项目          期初额            本期增加额        本期摊销额         其他减少额           期末额
                                                                                                                      因
    装修费              3,020,926.42        2,779,869.85        354,546.92                          5,446,249.35
    转让费                  379,688.85      1,288,224.00        428,802.01                          1,239,110.84
    合计                3,400,615.27        4,068,093.85        783,348.93               0.00       6,685,360.19           --11、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示□ 适用 √ 不适用(2)递延所得税资产和递延所得税负债以抵销后的净额列示√ 适用 □ 不适用互抵后的递延所得税资产及负债的组成项目
                                                                                                                        单位: 元
                                           报告期末递延所 报告期末可抵扣或应 报告期初递延所得税 报告期初可抵扣或
                 项目
                                           得税资产或负债      纳税暂时性差异               资产或负债         应纳税暂时性差异递延所得税资产:
    资产减值准备                                    8,505,861.42          2,126,465.36             4,507,642.33          1,126,910.60开办费可抵扣亏损
    未实现内部销售损益                              6,352,221.02          1,588,055.25             6,455,624.52          1,613,906.13
    小计                                           14,858,082.44          3,714,520.61            10,963,266.85          2,740,816.73递延所得税负债:交易性金融工具、衍生金融工具的估值86
                                                       山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文计入资本公积的可供出售金融资产公允价值变动小计12、资产减值准备明细
                                                                                                         单位: 元
                                                                         本期减少
             项目             期初账面余额      本期增加                                            期末账面余额
                                                                  转回              转销
    一、坏账准备                     4,507,642.33    4,020,238.53                                         8,527,880.86
    二、存货跌价准备                         0.00                                                                 0.00三、可供出售金融资产减值准备四、持有至到期投资减值准备五、长期股权投资减值准备
    六、投资性房地产减值准备                 0.00              0.00                                               0.00
    七、固定资产减值准备                     0.00                                                                 0.00八、工程物资减值准备
    九、在建工程减值准备                     0.00                                                                 0.00十、生产性生物资产减值准备
       其中:成熟生产性生物资产减值准备十一、油气资产减值准备
    十二、无形资产减值准备                   0.00              0.00                                               0.00十三、商誉减值准备十四、其他
    合计                             4,507,642.33    4,020,238.53            0,00                0.00     8,527,880.8613、短期借款(1)短期借款分类
                                                                                                         单位: 元
                    项目                              期末数                               期初数87
                                              山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    质押借款                                                                                 19,800,000.00
    抵押借款                                               45,000,000.00                     68,000,000.00
    保证借款                                               10,000,000.00                     10,000,000.00信用借款
    合计                                                   55,000,000.00                     97,800,000.0014、应付票据
                                                                                             单位: 元
                    种类                     期末数                           期初数商业承兑汇票
    银行承兑汇票                                           50,100,000.00                     14,000,000.00
    合计                                                   50,100,000.00                     14,000,000.0015、应付账款(1)
                                                                                             单位: 元
                    项目                    期末数                           期初数
    1 年以内                                              4,589,203.52                     10,931,419.72
    1~2 年                                                                                  329,621.62
    合计                                                  4,589,203.52                     11,261,041.34(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用16、预收账款(1)
                                                                                             单位: 元
                     项目                     期末数                          期初数
    1 年以内                                              23,819,724.83                    13,626,970.48
    合计                                                  23,819,724.83                    13,626,970.4888
                                                        山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用17、应付职工薪酬
                                                                                                              单位: 元
         项目          期初账面余额          本期增加                    本期减少                 期末账面余额一、工资、奖金、津
                            1,983,307.63        18,823,585.58                  18,560,359.16               2,246,534.05贴和补贴
    二、职工福利费                        0.00         18,495.12                        16,218.22                  2,276.90
    三、社会保险费              1,606,718.58         1,537,186.76                      347,249.96              2,796,655.38其中:1、医疗保险
                              404,058.60          375,440.03                       104,655.23               674,843.40费
    2、基本养老保险费           1,120,020.28          945,728.78                       213,776.78              1,851,972.28
    3、失业保险费                  34,228.62          128,288.82                        15,968.82               146,548.62
    4、工伤保险费                  19,007.52           49,868.98                         4,940.98                63,935.52
    5、生育保险费                  29,403.56           37,860.15                         7,908.15                59,355.56
    四、住房公积金                285,200.40          206,437.00                          846.00                490,791.40五、辞退福利
    六、其他                      955,817.92          618,323.22                       170,618.65              1,403,522.49
    合计                        4,831,044.53        21,204,027.68                  19,095,291.99               6,939,780.2218、应交税费
                                                                                                              单位: 元
                     项目                                  期末数                               期初数
    增值税                                                              4,659,194.78                         8,428,453.39消费税
    营业税                                                                41,119.29                            75,052.58
    企业所得税                                                          5,340,233.20                         7,914,751.15
    个人所得税                                                            38,665.20                            11,056.22
    城市维护建设税                                                       332,050.73                           596,642.20
    房产税                                                                37,472.00                           120,343.42
    教育费附加                                                           236,136.84                           425,122.43
    价格调控基金                                                          69,372.46                           120,109.10
    河道管理费                                                           454,361.08                           268,392.90
    印花税                                                                                                        996.63
    合计                                                             11,208,605.58                       17,960,920.0289
                                                                山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文19、应付股利
                                                                                                                     单位: 元
            单位名称                          期末数                     期初数                 超过一年未支付原因
    应付股利                                         6,667,000.00                           0.00
    合计                                             6,667,000.00                           0.00              --20、其他应付款(1)
                                                                                                                     单位: 元
                    项目                                        期末数                              期初数
    1 年以内                                                                  2,446,339.93                          2,891,156.18
    1~2 年                                                                    850,049.41                             895,750.00
    2~3 年                                                                   1,138,229.62                            687,806.62
    3 年以上                                                                  6,460,037.62                          5,627,490.00
    合计                                                                     10,894,656.58                         10,102,202.80(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用21、股本
                                                                                                                     单位: 元
                                                           本期变动增减(+、-)
                    期初数                                                                                         期末数
                                  发行新股          送股         公积金转股           其他       小计
    股份总数        66,670,000.00                                                                            0.00 66,670,000.0022、资本公积
                                                                                                                     单位: 元
    项目                            期初数                    本期增加                   本期减少            期末数
    资本溢价(股本溢价)                     432,540,392.13                                                        432,540,392.13其他资本公积
    合计                                     432,540,392.13                       0.00                0.00         432,540,392.1390
                                                           山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文23、盈余公积
                                                                                                                        单位: 元
           项目            期初数                    本期增加                  本期减少                   期末数
    法定盈余公积                         12,972,159.97              3,042,233.22                                   16,014,393.19任意盈余公积储备基金企业发展基金其他
    合计                                 12,972,159.97              3,042,233.22                       0.00        16,014,393.1924、未分配利润
                                                                                                                        单位: 元
                   项目                                            金额                                   提取或分配比例
    调整前上年末未分配利润                                                            110,776,971.13                   --
    调整年初未分配利润合计数(调增+,调减-)                                                                           --
    调整后年初未分配利润                                                              110,776,971.13                   --
    加:本期归属于母公司所有者的净利润                                                 28,229,118.24                   --
    减:提取法定盈余公积                                                                3,042,233.22提取任意盈余公积提取一般风险准备
    应付普通股股利                                                                      6,667,000.00转作股本的普通股股利
    期末未分配利润                                                                    129,296,856.15                   --25、营业收入及营业成本(1)营业收入、营业成本
                                                                                                                        单位: 元
                   项目                               本期发生额                              上期发生额
    主营业务收入                                                    219,541,680.05                                207,316,937.12
    其他业务收入                                                       8,611,710.79                                    6,411,455.21
    营业成本                                                        125,136,496.55                                131,975,008.7291
                                                      山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(2)主营业务(分行业)□ 适用 √ 不适用(3)主营业务(分产品)√ 适用 □ 不适用
                                                                                                           单位: 元
                                       本期发生额                                        上期发生额
          产品名称
                            营业收入                  营业成本                营业收入                营业成本
    休闲裤                        83,392,586.60             42,559,752.34           84,703,111.91          48,831,012.50
    西裤                          48,932,370.09             29,450,315.72           51,840,491.02          36,177,961.52
    牛仔裤                        84,454,101.14             46,792,969.20           69,202,518.80          42,935,211.75
    其他                           2,762,622.22              1,716,450.55            1,570,815.39           1,069,205.17
    合计                         219,541,680.05            120,519,487.81          207,316,937.12         129,013,390.94(4)主营业务(分地区)□ 适用 √ 不适用(5)公司前五名客户的营业收入情况
                                                                                                           单位: 元
          客户名称              主营业务收入                              占公司全部营业收入的比例(%)
    A                                           11,420,115.67                                                    5.2%
    B                                             7,794,663.69                                                  3.55%
    C                                             6,715,050.35                                                  3.06%
    D                                             6,512,261.76                                                  2.97%
    E                                             4,913,304.51                                                  2.24%
    合计                                        37,355,395.98                                                  17.02%26、营业税金及附加
                                                                                                           单位: 元
              项目             本期发生额                    上期发生额                     计缴标准消费税
    营业税                                  232,615.09                 175,869.37 根据房租、品牌使用费缴纳
    城市维护建设税                         1,361,928.53                834,490.88 根据流转税额缴纳
    教育费附加                              610,130.91                 362,432.63 根据流转税额缴纳资源税92
                                              山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    地方税金及附加                  367,374.45                           根据流转税额缴纳
    合计                           2,572,048.98           1,372,792.88                  --27、资产减值损失
                                                                                              单位: 元
                       项目                    本期发生额                       上期发生额
    一、坏账损失                                            4,020,238.53                         406,265.49二、存货跌价损失三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
    合计                                                    4,020,238.53                         406,265.4928、营业外收入(1)
                                                                                              单位: 元
    项目                                           本期发生额                       上期发生额非流动资产处置利得合计其中:固定资产处置利得
        无形资产处置利得债务重组利得非货币性资产交换利得接受捐赠
    政府补助                                                        0.00                     2,696,700.0093
                                                       山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    其他                                                                                                       260.00
    合计                                                                                               2,696,960.00(2)政府补助明细
                                                                                                         单位: 元
               项目                本期发生额             上期发生额                        说明
    所得税返还                                      0.00           2,696,700.00
    合计                                            0.00           2,696,700.00                  --29、营业外支出
                                                                                                         单位: 元
    项目                                                         本期发生额                     上期发生额非流动资产处置损失合计其中:固定资产处置损失
       无形资产处置损失债务重组损失非货币性资产交换损失
    对外捐赠                                                                 180,000.02                    300,217.10
    合计                                                                     180,000.02                    300,217.1030、所得税费用
                                                                                                         单位: 元
                           项目                              本期发生额                     上期发生额
    按税法及相关规定计算的当期所得税                                       11,714,085.92               9,537,849.62
    递延所得税调整                                                         -2,572,789.59                   -321,205.63
    合计                                                                    9,141,296.33               9,216,643.9931、基本每股收益和稀释每股收益的计算过程
                          项目                                  2012年1-6?             2011年1-6月基本每股收益和稀释每股收益计算(一)分子:
    税后净利润                                                   28,137,369.94             25,432,534.61调整:优先股股利及其它工具影响94
                                             山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    基本每股收益计算中归属于母公司普通股股东的         28,229.118.24         25,477,410.93损益调整:与稀释性潜在普通股相关的股利和利息因稀释性潜在普通股转换引起的收益或费用上的变化
    稀释每股收益计算中归属于母公司普通股股东的         28,229.118.24         25,477,410.93损益(二)分母:
    基本每股收益计算中当期外发普通股的加权平均         66,670,000.00         50,000,000.00数加:所有稀释性潜在普通股转换成普通股时的加权平均数
    稀释每股收益计算中当期外发普通股加权平均数         66,670,000.00         50,000,000.00(三)每股收益
    基本每股收益                                                 0.42                  0.51
    归属于公司普通股股东的净利润                       28,229.118.24         25,477,410.93
    扣除非经常性损益后归属于公司普通股股东的净         28,364,118.26         23,679,853.75利润
    稀释每股收益                                                 0.42                  0.51
    归属于公司普通股股东的净利润                       28,229.118.24         25,477,410.93
    扣除非经常性损益后归属于公司普通股股东的净         28,364,118.26         23,679,853.75利润32、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                          单位: 元
                        项目                                             金额
    品牌使用费                                                                            4,273,746.54
    房租、物业费                                                                          2,524,616.50
    青创还款等                                                                           17,957,253.33
                        合计                                                         24,755,616.37(2)支付的其他与经营活动有关的现金
                                                                                          单位: 元
                        项目                                             金额
    员工借款                                                                              4,861,802.46
    仓储费用等销售费用                                                                   13,247,308.8195
                                                   山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    会议费等管理费用                                                                              12,150,371.61
    装修费                                                                                         1,139,609.61
    房租款等                                                                                       7,879,384.51
                                  合计                                                        39,278,477.00(3)支付的其他与投资活动有关的现金
                                                                                                  单位: 元
                                  项目                                         金额
    预购商铺款等                                                                                  11,238,682.00
                                  合计                                                        11,238,682.00(4)支付的其他与筹资活动有关的现金
                                                                                                  单位: 元
                                  项目                                         金额
    贷款手续费、顾问费等                                                                             268,053.36
                                  合计                                                           268,053.3633、现金流量表补充资料(1)现金流量表补充资料
                                                                                                  单位: 元
                       补充资料                        本期金额                       上期金额
    1.将净利润调节为经营活动现金流量:                       --                             --
    净利润                                                         28,137,369.94                  25,432,534.61
    加:资产减值准备                                                4,020,238.53                     406,265.49
    固定资产折旧、油气资产折耗、生产性生物资产折旧                  1,643,215.00                   1,959,958.35
    无形资产摊销                                                      275,000.01                     261,560.46
    长期待摊费用摊销                                                  783,348.93                     165,675.87处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                                    268,053.36                     708,288.50投资损失(收益以“-”号填列)96
                                             山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    递延所得税资产减少(增加以“-”号填列)                    -973,703.88                   -321,205.62递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                          16,759,987.65                 13,337,513.93
    经营性应收项目的减少(增加以“-”号填列)            -179,747,183.61                  -33,869,214.10
    经营性应付项目的增加(减少以“-”号填列)                35,769,791.56                 11,450,126.28其他
    经营活动产生的现金流量净额                               -93,063,882.51                 19,531,503.77
    2.不涉及现金收支的重大投资和筹资活动:             --                            --债务转为资本一年内到期的可转换公司债券融资租入固定资产
    3.现金及现金等价物净变动情况:                     --                            --
    现金的期末余额                                           324,486,997.86                 95,038,038.68
    减:现金的期初余额                                       510,365,232.03                 68,375,462.06加: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                              -185,878,234.17                   26,662,576.62(2)现金和现金等价物的构成
                                                                                            单位: 元
                         项目                     期末数                       期初数
    一、现金                                                 324,486,997.86                510,365,232.03
    其中:库存现金                                             3,752,537.40                  1,302,448.00
       可随时用于支付的银行存款                          295,634,460.46                 86,718,969.68
       可随时用于支付的其他货币资金                       25,100,000.00                  7,016,621.00
       可用于支付的存放中央银行款项
       存放同业款项
       拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                             324,486,997.86                510,365,232.0397
                                                       山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(八)资产证券化业务的会计处理1、说明资产证券化业务的主要交易安排及其会计处理、破产隔离条款□ 适用 √ 不适用2、公司不具有控制权但实质上承担其风险的特殊目的主体情况□ 适用 √ 不适用(九)关联方及关联交易1、本企业的母公司情况□ 适用 √ 不适用2、本企业的子公司情况
                                                                                                           单位: 元
                                                                                                表决权
                                                            业务                       持股比            组织机构代
    子公司全称    子公司类型 企业类型    注册地   法定代表人           注册资本    币种            比例
                                                            性质                       例(%)                码
                                                                                                 (%)兰州百圆服饰
               控股子公司 控股子公司 甘肃兰州 杨建新               15,000,000.00 CNY    100%     100% 55125213-2有限公司郑州百瑞裤业
               控股子公司 控股子公司 河南郑州 梁鸿                  3,000,000.00 CNY     70%      70% 55693318-0有限公司合肥百圆裤业
               控股子公司 控股子公司 安徽合肥 籍鹏龙                4,571,400.00 CNY     70%      70% 55019178-8销售有限公司长沙诚勤服装
               控股子公司 控股子公司 湖南长沙 唐鹏                 33,000,000.00 CNY    100%     100% 55071111-4有限公司南宁诚勤服饰
               控股子公司 控股子公司 广西南宁 尹腾飞               23,000,000.00 CNY    100%     100% 58195137-2有限公司宁南京百圆裤业
               控股子公司 控股子公司 江苏南京 曹玉鹏               37,000,000.00 CNY    100%     100% 58045165-9有限公司贵阳百圆裤业
               控股子公司 控股子公司 贵州贵阳 许刚                  1,000,000.00 CNY     70%      70% 58065091-4有限公司山西百圆裤业
               控股子公司 控股子公司 山西太原 杨建新               25,000,000.00 CNY    100%     100% 70113060-9有限公司98
                                                          山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文3、本企业的其他关联方情况
           其他关联方名称                          与本公司关系                                组织机构代码
    王泽                                  本公司董事
    韩高荣                                本公司监事
    山西盛饰企业管理服务有限公司          同一实际控制人                              74601344-9
    山西青城房地产开发有限公司            同一实际控制人                              76468153-9
    山西百园物业管理有限公司              同一实际控制人                              66663437-6
    太原市盛饰房地产开发公司              同一实际控制人                              66661493-0
    山西睿景企业管理服务有限公司          同一实际控制人                              68987123-5
    山西恒盛伟华科贸有限公司              同一实际控制人                              79021578-54、关联方交易(1)采购商品、接受劳务情况表
                                                                                                                  单位: 元
                                                                    本期发生额                      上期发生额
                                        关联交易定价方                            占同类交                        占同类交
       关联方          关联交易内容
                                         式及决策程序             金额            易金额的        金额            易金额的
                                                                                  比例(%)                       比例(%)
    王泽                仓储服务费         市场价                       768,956.20      17.01%         1,775,000.00     22.55%
    韩高荣              仓储服务费         市场价                     1,190,434.30      26.34%         1,875,000.00     23.82%出售商品、提供劳务情况表
                                                                                                                  单位: 元
                                                                    本期发生额                      上期发生额
                                        关联交易定价方                            占同类交                        占同类交
       关联方          关联交易内容
                                         式及决策程序             金额            易金额的        金额            易金额的
                                                                                  比例(%)                       比例(%)
    王泽                销售裤子           市场价                     11,420,115.67       5.2%         7,084,223.09     3.42%
    韩高荣              销售裤子           市场价                     7,794,663.69       3.55%         3,989,948.75     1.92%(2)关联托管/承包情况□ 适用 √ 不适用(3)关联租赁情况□ 适用 √ 不适用99
                                                  山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文(4)关联担保情况□ 适用 √ 不适用(5)关联方资金拆借□ 适用 √ 不适用(6)关联方资产转让、债务重组情况□ 适用 √ 不适用(7)其他关联交易
      2011 年 11 月 25 日,本公司与民生银行太原分行借款金额 1,500 万元,借款期限为 1 年。本公司实际控制人杨建新、樊梅花为上述借款分别签署了《自然人保证合同》与《最高额保证合同》,为上述借款提供连带责任保证, 保证期间为贷款到期之日起两年。6、关联方应收应付款项公司应收关联方款项
                                                                                                单位: 元
       项目名称               关联方              期末金额                        期初金额
    应收账款             王泽                                    10,556,280.16                   1,901,414.40
    应收账款             韩高荣                                   8,475,434.39                   1,220,270.17(十)股份支付□ 适用 √ 不适用(十一)或有事项□ 适用 √ 不适用(十二)承诺事项□ 适用 √ 不适用(十三)资产负债表日后事项1、其他资产负债表日后事项说明100
                                                 山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
      报告期内,公司董事会根据《公司法》、《证券法》等有关法律法规和《公司章程》的要求,严格按照股东大会的决议和授权,认真执行股东大会通过的各项决议:
      (1)公司 2012 年 5 月 16 日召开了 2011 年度股东大会,审议通过了《关 于〈公司 2011 年度利润分配预案〉的议案》。即以 2011 年 12 月 31 日的总股本 66,670,000 股为基数,拟按每 10 股派发现金股利人民币 1.00 元(含税),共计人民币 6,667,000 元。
      (2)以 2011 年 12 月 31 日的总股本 66,670,000 股为基数,拟以股本溢价形成的资本公积向全体股东每 10 股转增 10 股,此方案实施后公司总股本由 66,670,000 股增加为 133,340,000 股,资本公积(母公司)432,540,392.13 元减少为 365,870,392.13 元。 根据股东大会决议,公司于 2012 年 7 月 5 日已实施完毕,以上利润分配及资本公积转增股本方案。
      除上述事项外,截至本报告签发日止,本公司未发生影响本财务报表阅读和理解的重大资产负债表日后事项。(十四)其他重要事项说明1、非货币性资产交换□ 适用 √ 不适用2、债务重组□ 适用 √ 不适用3、企业合并□ 适用 √ 不适用4、租赁□ 适用 √ 不适用5、期末发行在外的、可转换为股份的金融工具□ 适用 √ 不适用6、年金计划主要内容及重大变化□ 适用 √ 不适用101
                                                                    山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文7、其他需要披露的重要事项□ 适用 √ 不适用(十五)母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                                单位: 元
                                                  期末数                                                期初数
                                账面余额                    坏账准备                   账面余额                     坏账准备
           种类
                                           比例                          比例                    比例                           比例
                         金额                      金额                         金额                      金额
                                           (%)                           (%)                     (%)                            (%)单项金额重大并单项计
                         104,793,345.47 61.8%          4,939,054.18 60.59% 19,918,031.25 20.35%                   353,020.02      8.46%提坏账准备的应收账款按组合计提坏账准备的应收账款单项金额不重大但按信用风险特征组合后该组
                           64,779,984.22 38.2%         3,212,825.22 39.41% 77,944,787.24 79.65%                  3,818,575.44 91.54%合的风险较大的应收款项
    组合小计                   64,779,984.22 38.2%         3,212,825.22 39.41% 77,944,787.24 79.65%                  3,818,575.44 91.54%单项金额虽不重大但单
    项计提坏账准备的应收               0.00                           0.00                    0.00                           0.00账款
    合计                     169,573,329.69     --         8,151,879.40        --    97,862,818.49     --            4,171,595.46      --期末单项金额重大并单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                单位: 元
            应收账款内容                         账面余额                坏账准备           计提比例                    计提理由
    单项金额重大并单项计提坏账准备的                                                                                 单项金额大于 100
                                                 104,793,345.47            4,939,054.18                    5%
    应收款项                                                                                                         万元
                  合计                           104,793,345.47            4,939,054.18           --                       --组合中,采用账龄分析法计提坏账准备的应收账款:√ 适用 □ 不适用
                                                                                                                                单位: 元
    账龄                               期末数                                                         期初数102
                                                           山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                      账面余额                                            账面余额
                                      比例     坏账准备                                    比例         坏账准备
                    金额                                                金额
                                      (%)                                                  (%)1 年以内
    其中:               --                --          --                     --                --              --
    一年以内            169,573,329.69    100%      8,151,879.40               97,862,818.49   100%           4,171,595.461 年以内小
                    169,573,329.69    100%      8,151,879.40               97,862,818.49   100%           4,171,595.46计1至2年2至3年3 年以上3至4年4至5年5 年以上
    合计                                   --                                                   --组合中,采用余额百分比法计提坏账准备的应收账款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)应收账款中金额前五名单位情况
                                                                                                                 单位: 元
                                                                                                 占应收账款总额的比例
         单位名称          与本公司关系                 金额                     年限
                                                                                                         (%)
    A                    关联方                             10,556,280.16 一年以内                                     6.23%
    B                    非关联方                            9,146,444.88 一年以内                                     5.39%
    C                    关联方                              8,475,434.39 一年以内                                       5%
    D                    非关联方                            7,741,053.18 一年以内                                     4.56%
    E                    非关联方                            6,240,906.68 一年以内                                     3.68%
           合计                  --                     42,160,119.29             --                              24.86%(3)应收关联方账款情况
                                                                                                                 单位: 元103
                                                                       山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
           单位名称                  与本公司关系                                   金额                      占应收账款总额的比例(%)
    王泽                      关联方                                                          10,556,280.16                                       6.23%
    韩高荣                    关联方                                                           8,475,434.39                                         5%
              合计                         --                                             19,031,714.55                                   11.23%2、其他应收款(1)其他应收款
                                                                                                                                         单位: 元
                                                   期末数                                                       期初数
                         账面余额                           坏账准备                      账面余额                       坏账准备种类
                                                                                比例                          比例                            比例
                         金额              比例(%) 金额                                   金额                           金额
                                                                                (%)                           (%)                             (%)
    单项金额重大并单项计提                                                          41.77                          29.16                          45.15
                            1,000,000.00        20.89%           100,000.00                  1,000,000.00                   100,000.00
    坏账准备的其他应收款                                                                  %                              %                              %按组合计提坏账准备的其他应收款单项金额不重大但按信用
                                                 79.11                          58.23                          70.84                          54.85
    风险特征组合后该组合的          3,788,063.47                     139,403.17                  2,428,961.44                   121,468.07
                                                        %                             %                              %                              %风险较大的应收款项
                                                 79.11                          58.23                          70.84                          54.85
    组合小计                        3,788,063.47                     139,403.17                  2,428,961.44                   121,468.07
                                                        %                             %                              %                              %单项金额虽不重大但单项
    计提坏账准备的其他应收                   0.00                            0.00                          0.00                            0.00款
    合计                            4,788,063.47       --            239,403.17      --          3,428,961.44       --          221,468.07         --期末单项金额重大并单项计提坏账准备的其他应收款:√ 适用 □ 不适用
                                                                                                                                         单位: 元
      其他应收款内容         账面余额                         坏账金额                       计提比例                           理由单项金额重大并单项计
                                    1,000,000.00                       100,000.00                             10% 单项金额大于 100 万元提坏账准备的应收款项
           合计                     1,000,000.00                       100,000.00                --                               --组合中,采用账龄分析法计提坏账准备的其他应收款:√ 适用 □ 不适用
                                                                                                                                         单位: 元
                                      期末数                                                              期初数
       账龄
                         账面余额                           坏账准备                        账面余额                            坏账准备104
                                                         山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                                      比例                                             比例
                     金额                                             金额
                                      (%)                                              (%)1 年以内
    其中:                 --              --        --                     --              --              --
    一年以内              3,788,063.47 79.11%        139,403.17             2,428,561.44 70.82%              121,428.07
    1 年以内小计          3,788,063.47 79.11%        139,403.17             2,428,561.44 70.82%              121,428.07
    1至2年                1,000,000.00 20.89%        100,000.00             1,000,400.00 29.18%              100,040.002至3年3 年以上3至4年4至5年5 年以上
    合计                  4,788,063.17     --        239,403.17             3,428,961.44    --               221,468.07组合中,采用余额百分比法计提坏账准备的其他应收款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款:□ 适用 √ 不适用(2)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(3)其他应收款金额前五名单位情况
                                                                                                             单位: 元
                                                                                              占其他应收款总额的比
         单位名称           与本公司关系              金额                     年限
                                                                                                     例(%)
    A                    非关联方                          1,000,000.00 两年以内                                  20.89%
    B                    非关联方                            510,995.22 一年以内                                  10.67%
    C                    非关联方                            300,085.80 一年以内                                   6.27%
    D                    非关联方                            237,512.29 一年以内                                   4.96%
    E                    非关联方                            228,413.50 一年以内                                   4.78%
           合计                  --                    2,277,006.81             --                            47.57%105
                                                                   山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文3、长期股权投资
                                                                                                                         单位: 元
                                                                                        在被投资
                                                                              在被投资 单位持股
                                                                   在被投资
    被投资单              初始投资                                                单位表决 比例与表               本期计提 本期现金
           核算方法                期初余额 增减变动 期末余额 单位持股                             减值准备
      位                成本                                                   权比例 决权比例                减值准备    红利
                                                                   比例(%)
                                                                                (%)     不一致的
                                                                                          说明山西百圆
                      25,841,57 5,841,575 20,000,00 25,841,57
    裤业有限 成本法                                                       100%       100%                  0.00       0.00
                           5.67         .67     0.00        5.67公司兰州百圆
                      15,000,00 3,000,000 12,000,00 15,000,00
    服饰有限 成本法                                                       100%       100%                  0.00       0.00
                           0.00         .00     0.00        0.00公司郑州百瑞
                      2,100,000 2,100,000              2,100,000
    裤业有限 成本法                                                        70%        70%                  0.00       0.00
                            .00         .00                  .00公司合肥百圆
                      3,200,000 700,000.0 2,500,000 3,200,000
    裤业销售 成本法                                                        70%        70%                  0.00       0.00
                            .00           0      .00         .00有限公司长沙诚勤
                      33,000,00 3,000,000 30,000,00 33,000,00
    服装有限 成本法                                                       100%       100%                  0.00       0.00
                           0.00         .00     0.00        0.00公司南宁诚勤
                      23,000,00 1,000,000 22,000,00 23,000,00
    服饰有限 成本法                                                       100%       100%                  0.00       0.00
                           0.00         .00     0.00        0.00公司宁南京百圆
                      37,000,00 1,000,000 36,000,00 37,000,00
    裤业有限 成本法                                                       100%       100%                  0.00       0.00
                           0.00         .00     0.00        0.00公司贵阳百圆
                      700,000.0 700,000.0              700,000.0
    裤业有限 成本法                                                        70%        70%                  0.00       0.00
                               0          0                   0公司
                      139,841,5 17,341,57 122,500,0 139,841,5
    合计          --                                                      --         --        --          0.00       0.00       0.00
                         75.67         5.67    00.00      75.67106
                                                   山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文4、营业收入及营业成本(1)营业收入、营业成本
                                                                                                                单位: 元
            项目                      本期发生额                                         上期发生额
    主营业务收入                                       211,146,462.39                                      202,082,037.49
    其他业务收入                                         8,611,710.79                                            6,411,455.21
    营业成本                                           128,309,553.63                                      132,309,454.89(2)主营业务(分行业)□ 适用 √ 不适用(3)主营业务(分产品)□ 适用 √ 不适用(4)主营业务(分地区)□ 适用 √ 不适用(5)公司前五名客户的营业收入情况
                                                                                                                单位: 元
                                                                                                      占公司全部营业
                          客户名称                                        营业收入总额
                                                                                                      收入的比例(%)
    A                                                                                   11,420,115.88                  5.41%
    B                                                                                    7,794,663.69                  3.69%
    C                                                                                    6,715,050.35                  3.18%
    D                                                                                    6,512,261.76                  3.08%
    E                                                                                    5,732,202.62                  2.71%
    合计                                                                                38,174,294.30                 18.07%5、现金流量表补充资料
                                                                                                                单位: 元
                       补充资料                                本期金额                          上期金额
    1.将净利润调节为经营活动现金流量:                                 --                                 --
    净利润                                                                   30,422,332.15                      26,763,482.46107
                                                            山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    加:资产减值准备                                                               3,998,219.04                        418,689.89
    固定资产折旧、油气资产折耗、生产性生物资产折旧                                 1,397,621.42                       1,736,212.81
    无形资产摊销                                                                    269,598.07                         256,495.50长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                                                  268,053.36                         708,288.50投资损失(收益以“-”号填列)
    递延所得税资产减少(增加以“-”号填列)                                        -999,554.76                        -104,672.47递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                                              20,587,626.17                      14,052,073.48
    经营性应收项目的减少(增加以“-”号填列)                               -174,985,969.95                     -28,388,138.33
    经营性应付项目的增加(减少以“-”号填列)                                    63,806,385.45                       6,126,227.16其他
    经营活动产生的现金流量净额                                                -55,235,689.05                         21,568,659.00
    2.不涉及现金收支的重大投资和筹资活动:                                  --                                 --债务转为资本一年内到期的可转换公司债券融资租入固定资产
    3.现金及现金等价物净变动情况:                                          --                                 --
    现金的期末余额                                                            263,147,794.24                         94,337,098.38
    减:现金的期初余额                                                        507,959,222.54                         67,120,135.46加: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                                                 -244,811,428.30                         27,216,962.92(十六)补充资料1、净资产收益率及每股收益
                                                                                                                     单位: 元
                                             加权平均净资产收益率                             每股收益
                 报告期利润
                                                    (%)                 基本每股收益                   稀释每股收益108
                                                山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
    归属于公司普通股股东的净利润                       4.44%                   0.42                  0.42扣除非经常性损益后归属于公司普通股股东
                                                   4.46%                   0.43                  0.43的净利润2、公司主要会计报表项目的异常情况及原因的说明
      (1)货币资金 2012 年 6 月末余额较期初数减少 185,878,234.17 元,减少比例为 36.42%,原因主要为支付募投项目及采购预付货款所致。
      (2)应收账款 2012 年 6 月末余额较期初余额增加 71,602,509.85 元,增加比例为85.59%,主要原因是加大对优质加盟商信用额度所致。
      (3)预付帐款 2012 年 6 月末余额较期初余额增加 139,754,551.50 元,增加比例为363.93%,主要原因是预付供应商货款和商铺款所致。
      (4)其他流动资产 2012 年 6 月末余额较期初余额减少 117,409.49 元,减少比例为73.70%,主要原因是待抵扣的增值税进项税额减少所致。
      (5)在建工程 2012 年 6 月末余额较期初余额减少 482,643.55 元,减少比例为 30.90%,主要原因是部分在建工程完工转入固定资产。
      (6)长期待摊费用 2012 年 6 月末余额较期初余额增加 3,284,744.92 元,增加比例为96.59%,主要原因是本期子公司开设直营门店数量增加,装修费大幅增加。
      (7)递延所得税资产 2012 年 6 月末余额较期初余额增加 973,703.88 元,增加比例为35.53%,主要原因是本期应收账款增加,计提坏账准备金额增加,相应递延所得税资产增加。
      (8)短期借款 2012 年 6 月末余额较期初数减少 42,800,000 元,减少比例为 43.76%,主要原因为偿还短期借款所致。
      (9)应付票据 2012 年 6 月末余额较期初增加 36,100,000.00 元, 增加比例为 257.86%,主要原因为新增银行承兑汇票所致。
      (10)应付帐款 2012 年 6 月末余额较期初减少 6,671,837.82 元,减少 59.25%,主要原因为预付供应商货款所致。
      (11)预收账款 2012 年 6 月末余额较期初增加 10,192,754.35 元,增加比例为 74.80%,主要原因为预收加盟商管理费所致。109
                                              山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
      (12)应付职工薪酬 2012 年 6 月末余额较期初增加 2,108,735.69 元,增加比例为 43.65%,主要原因为员工人数增长及工资增长所致。
      (13)应交税金 2012 年 6 月末余额较期初数减少 6,752,314.44,减少比例为 37.59%,主要原因为当期应交税费减少所致。
      (14)2012 年 1-6 月营业税金及附加较 2011 年 1-6 月增长了 1,199,256.1 元,增长比例 87.36%,主要原因为本期收入增加,流转税税额增加,故根据流转税计提的营业税金及附加相应增加。
      (15)2012 年 1-6 月管理费用较 2011 年 1-6 月增长 9,023,243.38 元,增长比例为 45.75%,主要原因为:本期为职工提高工资,计入管理费用的薪酬增加;本年度比上年度会议费增加。
      (16)2012 年 1-6 月财务费用较 2011 年 1-6 月减少 1,819,283.27 元,减少比例为 45.39%,主要原因为偿还银行借款,利息费用减少所致.。
      (17)2012 年 1-6 月资产减值损失较 2011 年 1-6 月增长 3,613,973.04 元,增长比例为889.56%,主要原因为应收帐款增长所致。
      (18)2012 年 1-6 月营业外收入较 2011 年 1-6 月减少 2,696,960.00 元,减少比例为 100%,主要原因为本期政府补贴款延迟所致。
      (19)2012 年 1-6 月营业外支出较 2011 年 1-6 月减少 120,217.08 元,减少比例为 40.04%,主要原因为对外捐赠减少所致。110
                                                      山西百圆裤业连锁经营股份有限公司 2012 年半年度报告全文
                                       九、备查文件目录
                                               备查文件目录一、载有公司法定代表人签名的 2012 年半年度报告文本。二、载有公司负责人、主管会计工作负责人、会计机构负责人(会计主管人员)签名并盖章的 2012 年半年度财务报表。三、报告期内在中国证监会指定信息披露载体上公开披露过的所有公司文件的正本及公告的原稿。四、备查文件备至地点:公司办公室。
                                                                      山西百圆裤业连锁经营股份有限公司
                                                                                           董事长:杨建新
                                                                 董事会批准报送日期:2012 年 08 月 17 日111
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