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跨境通(002640)公告正文

百圆裤业:2013年半年度报告

公告日期 2013-08-06
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 2013 半年度报告全文山西百圆裤业连锁经营股份有限公司
         2013 半年度报告
          2013 年 08 月
                                            山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                       第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    除下列董事外,其他董事亲自出席了审议本次半年报的董事会会议
    未亲自出席董事姓名   未亲自出席董事职务    未亲自出席会议原因            被委托人姓名
       容和平              独立董事               个人原因                    赵利新
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    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:保证本半年度报告中财务报告的真实、准确、完整。
    本报告中涉及未来计划等前瞻性陈述,不构成公司对投资者的实质承诺,请投资者注意投资风险。
                                                                             山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                                                    目录2013 半年度报告 ................................................................................................................................. 1第一节 重要提示、目录和释义 ........................................................................................................ 2第二节 公司简介 ................................................................................................................................ 5第三节 会计数据和财务指标摘要 .................................................................................................... 7第四节 董事会报告 ............................................................................................................................ 8第五节 重要事项 .............................................................................................................................. 17第六节 股份变动及股东情况 .......................................................................................................... 26第七节 董事、监事、高级管理人员情况 ...................................................................................... 29第八节 财务报告 .............................................................................................................................. 30第九节 备查文件目录 .................................................................................................................... 101
                                       山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                 释义
                释义项   指                              释义内容
    公司、本公司、百圆裤业   指   山西百圆裤业连锁经营股份有限公司
    睿景公司                 指   山西睿景企业管理服务有限公司
    明昌公司                 指   山西明昌企业管理咨询有限公司
    恒慧公司                 指   山西恒慧商务服务有限公司
    诺邦公司                 指   山西诺邦商务服务有限公司
    公司章程                 指   山西百圆裤业连锁经营股份有限公司章程
    中国证监会               指   中国证券监督委员管理会
    《公司法》               指   《中华人民共和国公司法》
    《证券法》               指   《中华人民共和国证券法》
    元、万元                 指   人民币元、人民币万元
                                  一种以特许经营权为核心的业务类型。公司通过与具备一定资质
    加盟店                   指   的企业或个人签订特许经营合同,授予其在一定时间和范围内通过开
                              设店铺销售公司产品的权利,同时还授予其成为公司加盟商的资格。
                                  品牌商通过开设自营零售终端直接从事品牌经营的销售方式,分
    直营店                   指
                              为直营专卖店和商超店两类。
                                                             山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                             第二节 公司简介一、公司简介
    股票简称                   百圆裤业                               股票代码                002640
    股票上市证券交易所         深圳证券交易所
    公司的中文名称             山西百圆裤业连锁经营股份有限公司
    公司的中文简称(如有)     百圆裤业
    公司的外文名称(如有)     Shanxi Baiyuan Trousers Chain Management Co.,Ltd.公司的外文名称缩写(如有)Baiyuan Trousers
    公司的法定代表人           杨建新二、联系人和联系方式
                                                     董事会秘书                           证券事务代表
    姓名                                  高翔                                     张红霞
    联系地址                              山西省太原市建设南路 632 号              山西省太原市建设南路 632 号
    电话                                  0351-7212033                             0351-7212033
    传真                                  0351-7212031                             0351-7212031
    电子信箱                              gx@byky.com                              zhanghongxia@byky.com三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。
                                                            山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况√ 适用 □ 不适用公司已于 2013 年 4 月 24 日在巨潮资讯网(http://www.cninfo.com.cn)披露修订后《公司章程》。
                                                          山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                            第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                             本报告期比上年同期增减
                                            本报告期                 上年同期
                                                                                                     (%)
    营业收入(元)                                  189,612,435.24           228,153,390.84                      -16.89%
    归属于上市公司股东的净利润(元)                 20,647,778.81             28,229,118.24                     -26.86%归属于上市公司股东的扣除非经常性损
                                                 19,215,874.51             28,364,118.26                     -32.25%益的净利润(元)
    经营活动产生的现金流量净额(元)                -47,660,868.32            -93,063,882.51                     54.09%
    基本每股收益(元/股)                                     0.15                        0.21                   -28.57%
    稀释每股收益(元/股)                                     0.15                        0.21                   -28.57%
    加权平均净资产收益率(%)                               3.04%                     4.44%                        -1.4%
                                           本报告期末                上年度末                本年末比上年末增减(%)
    总资产(元)                                    941,214,651.90           884,158,239.23                       6.45%
    归属于上市公司股东的净资产(元)                689,306,601.26           668,658,822.45                       3.09%二、非经常性损益项目及金额
                                                                                                             单位:元
                         项目                                     金额                             说明
    除上述各项之外的其他营业外收入和支出                                  1,909,205.74
    减:所得税影响额                                                         477,301.44
    合计                                                                  1,431,904.30                   --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用
                                                            山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                          第四节 董事会报告一、概述
       国内宏观经济下行压力依然持续,终端消费市场低迷。公司积极应对目前形势,找问题、想方法,紧盯经营计划的落实。在董事会的领导下,以改造业务流程、创新业务管理的工作思路为指导,报告期内主要开展了以下几项工作:1、加强力量巩固销售渠道 2、提升营销一线员工综合业务能力 3、优化业务流程,加强协同减少内耗 4、重新定位产品品质控制工作方向 5、重视员工工作状态的调动,以此提升公司经营管理水平,为企业应对严峻外部市场环境奠定基础。
       报告期内,公司实现营业收入18961.24万元,较上年同期减少16.89%,实现归属于上市公司股东的净利润2064.78万元,较上年同期降低26.86%。二、主营业务分析概述
       2013年上半年,宏观经济形势依旧低迷,终端消费市场未见转暖,外延扩张受到较大阻力。在这种环境下,公司上下齐心协力,一起克服困难。调整业务流程,提升经营管理水平,加强力量巩固线下销售渠道,同时大力拓展网络营销渠道。主要财务数据同比变动情况
                                                                                                            单位:元
                               本报告期              上年同期           同比增减(%)                变动原因
    营业收入                         189,612,435.24       228,153,390.84              -16.89%
    营业成本                          95,206,474.50       125,136,496.55              -23.92%
                                                                                            主要原因为职工薪酬、
    销售费用                          40,327,055.86        28,030,407.19              43.87%
                                                                                            房租及装修费增加
    管理费用                          26,670,841.98        28,746,498.27               -7.22%
    财务费用                           2,191,218.51         2,189,035.03                 0.1%
                                                                                            主要原因为报告期未实
    所得税费用                         3,313,353.30         9,141,296.33              -63.75% 现内部销售损益导致递
                                                                                            延所得税资产增加
                                                                                            主要原因为购买商品、经营活动产生的现金流
                                 -47,660,868.32        -93,063,882.51             48.79% 接受劳务支付的现金相量净额
                                                                                            对减少
                                                                                            主要原因为购建固定资
                                                                                            产、无形资产和其他长投资活动产生的现金流
                                 -20,206,547.16        -48,195,637.07             58.07% 期资产支付的现金及支量净额
                                                                                            付的其他与投资活动有
                                                                                            关的现金减少
                                                                山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                                                                              主要原因为取得借款收筹资活动产生的现金流
                                      1,694,068.67         -44,618,714.59               103.8% 到的现金增加、偿还债量净额
                                                                                              务支付的现金减少
                                                                                              主要原因为经营活动、现金及现金等价物净增
                                     -66,173,346.81       -185,878,234.17                64.4% 投资活动、筹资活动现加额
                                                                                              金净流量增加公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况1、继续加强研发设计力量和产品开发力度公司继续加强产品的研发设计,保证公司产品的丰富度和适销性能得到加盟商及消费者的认可。2、辅销品销售逐步上升,增加公司利润增长点报告期内,公司辅销品销售额比去年同期上升19.31%,在日益激烈的竞争环境下,增加公司利润增长点,帮助门店提升销售业绩。三、主营业务构成情况
                                                                                                             单位:元
                                                                       营业收入比上年 营业成本比上年 毛利率比上年同
                     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
    服装                182,110,460.06       91,184,515.73        49.93%          -17.05%        -24.34%          4.83%分产品
    休闲裤               64,904,167.97       31,101,125.66        52.08%          -22.17%        -26.92%          3.12%
    西裤                 44,307,474.93       24,312,185.96        45.13%           -9.45%        -17.45%          5.32%
    牛仔裤               69,602,617.83       34,193,361.27        50.87%          -17.59%        -26.93%          6.28%
    其他                  3,296,199.33        1,577,842.84        52.13%           19.31%         -8.08%         14.26%分地区
    国内                182,110,460.06       91,184,515.73        49.93%          -17.05%        -24.34%          4.83%四、核心竞争力分析1、商业模式先进
       公司在商业模式设计上锁定核心环节及高附加值环节,将大多数资源投放在品牌、研发、供应链管理、终端销售渠道建设上。对占用资源较多的生产、储运等低附加值环节进行外包。形成资产回报率较高的业务模式。2、定位精准市场广阔
                                                                   山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    公司产品聚焦,特色鲜明,易操作,易复制。定位的市场容量大,定位的人群基数大。3、拥有丰富的供应链管理经验
    公司是国内服装行业中最早对裤装行业进行专注研究的企业之一,经过多年努力,公司已形成了一套符合本公司业务发展的供应链管理体系。4、拥有稳定的加盟商队伍和较强的营销网络管控能力
    公司与加盟商的合作,一直倡导“诚信相与、合作共赢”的经营理念,日常经营中,也极为重视与加盟商的沟通,与加盟商建立长期合作伙伴关系。
    公司拥有完善的营销网络管控体系。借助多年来营销网络建设和管理经验,公司建立了包括店铺选址、店铺装修、人员培训、货品管理、货品陈列、薪酬设计、督导跟踪等在内的一套标准化、流程化特许经营服务体系。5、拥有经历了十余年市场检验的裤装品牌,经历了市场和时间的充分检验,也得到了社会的普遍认可。公司在创立初期推出并一直坚持到现在的“免费熨烫缭边”“特体定制”等一系列在行业内具有创新性和领先性的营销策略,在消费者中形成了较高的美誉度和忠诚度。五、投资状况分析1、募集资金使用情况(1)募集资金总体使用情况
                                                                                                                    单位:万元
    募集资金总额                                                                                                        40,165.96
    报告期投入募集资金总额                                                                                               3,316.53
    已累计投入募集资金总额                                                                                              24,296.88
    累计变更用途的募集资金总额                                                                                           8,323.07
    累计变更用途的募集资金总额比例(%)                                                                                   20.72%
                                               募集资金总体使用情况说明(2)募集资金承诺项目情况
                                                                                                                    单位:万元
                       是否已变                                              截至期末 项目达到                      项目可行
                                  募集资金 调整后投               截至期末                       本报告期
    承诺投资项目和超募      更项目                         本报告期              投资进度 预定可使              是否达到 性是否发
                                  承诺投资 资总额                 累计投入                       实现的效
      资金投向         (含部分                         投入金额              (%)(3)= 用状态日              预计效益 生重大变
                                    总额      (1)                 金额(2)                          益
                        变更)                                                 (2)/(1)   期                               化承诺投资项目
    营销网络建设项目                  27,550.07 27,550.07 2,655.31 13,782.03      50.03%              -607.66
    信息化系统建设项目                 1,926.57 1,926.57      282.4     810.16    42.05%                                否
    承诺投资项目小计          --      29,476.64 29,476.64 2,937.71 14,592.19        --       --       -607.66      --        --超募资金投向
    营销网络建设项目                   3,389.32 3,389.32     378.82 2,404.69      70.95%                                否
                                                             山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    归还银行贷款(如有)    --          3,300   3,300        0     3,300   100%     --       --       --       --
    补充流动资金(如有)    --          4,000   4,000        0     4,000   100%     --       --       --       --
    超募资金投向小计        --    10,689.32 10,689.32   378.82 9,704.69    --       --                --       --
    合计                    --    40,165.96 40,165.96 3,316.53 24,296.88   --       --     -607.66    --       --未达到计划进度或预计收益的情况和原因 不适用(分具体项目)项目可行性发生重大
                     不适用变化的情况说明
                     适用
                         公司 2011 年超募资金 10689.32 万元,2011 年 12 月 26 日经第一届董事会第十一次会议审议通超募资金的金额、用途 过后,使用 3300 万元用于偿还银行贷款,使用超募资金 4000 万元用于永久性补充流动资金。截止
    及使用进展情况       2011 年 12 月 31 日,公司共决议使用超募资金 7300 万元,2012 年 2 月 27 日经第一届董事会第十
                     二次会议审议通过,使用 3389.32 万元在地级市购置商 11 家,目前在地级市已经购置 6 个商铺已投
                     资 24,04.69 万元,地级市购置商铺结余资金 9,84.63 万元。
                     适用
                     以前年度发生
                        (一)公司第一届董事会第十五次会议审议通过了《关于变更部分募集资金用途的议案》。
                     1. 将原“营销网络建设项目中购买 16 家商铺开设直营店项目”变更为“在三线城市购买商铺建设战
                   略加盟店及设立广州、南昌全资子公司开设直营店项目”;募集资金投资项目实 2.将原“营销网络建设项目中由贵阳控股子公司开设直营店项目”变更为“设立武汉控股子公司开设
    施地点变更情况     直营店项目”。
                        (二)公司第二届董事会第一会议和第二届监事会第一次会议经审议通过了《关于“营销网络建
                     设项目”变更部分实施主体和实施地点的议案》。
                     1、原募集资金投资项目之营销网络建设项目中拟通过控股子公司郑州百瑞裤业有限公司建设郑州市
                     场直营店项目,变更为武汉控股子公司(合作方由岳晓军变更为樊景岩)、南昌全资子公司、广州全
                     资子公司,项目实施方式不变。
                     适用募集资金投资项目实 以前年度发生施方式调整情况
                     原募集资金投资项目之营销网络建设项目中部分直营店铺的购置计划变更为在三线城市购买店铺建
                     设战略加盟店项目募集资金投资项目先
                     不适用期投入及置换情况用闲置募集资金暂时
                     不适用补充流动资金情况项目实施出现募集资
                     不适用金结余的金额及原因尚未使用的募集资金
                     尚未使用的募集资金用途为营销网络建设和信息化建设,并且均按要求存放在募集资金专户。用途及去向
                                                               山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文募集资金使用及披露中存在的问题或其他 无情况3、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                                                  单位:元
    公司    公司              主要产品
                所处行业                 注册资本       总资产         净资产        营业收入       营业利润       净利润
    名称    类型               或服务
                           服装加
                           工,批发
                           零售针纺
                           织品、服兰州
                           装、缝纫百圆
                           机械、服
    服饰    子公司 批发零售                               12,629,766.39 13,027,947.94    4,460,255.41   -619,444.94    -405,886.96
                           装原材     15,000,000.00有限
                           料、百货、公司
                           皮具、鞋
                           帽、家俱、
                           工艺品、
                           文化用品郑州百瑞
    裤业    子公司 批发零售 服装批发                       5,836,252.98   1,966,965.77   3,198,647.23   -631,564.28    -360,310.75
                                      3,000,000.00有限公司合肥
    百圆                       批发零
    裤业                       售:服装、
        子公司 批发零售                                9,721,694.61   2,407,762.37   4,449,342.11   -889,653.88    -406,228.97
    销售                       鞋帽、日 4,571,429.00
    有限                       用百货公司长沙诚勤
    服装    子公司 批发零售 裤装销售                      31,054,201.15 30,453,726.92    3,868,553.75 -1,127,060.86    -702,571.82
                                      33,000,000.00有限公司
    南宁                       服装、针
    诚勤                       纺织品、
        子公司 批发零售                               20,067,028.90 19,844,244.05    3,694,085.12 -1,479,804.26    -792,963.16
    服饰                       工艺品、 23,000,000.00
    有限                       文化用
                                                               山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    公司                     品、日用
                         百货、皮
                         革制品的
                         销售;企
                         业营销策
                         划;仓储
                         服务
                         批发兼零
                         售:服装,
    南京                     鞋帽,缝
    百圆                     纫机械,
    裤业   子公司 批发零售 服装原                         36,037,619.02 34,527,388.76   4,171,736.74 -1,375,784.56   -869,836.66
                                      37,000,000.00
    有限                     料,日用
    公司                     百货,皮
                         革制品,
                         文化用品贵阳
    百圆                     服装、鞋
    裤业   子公司 批发零售 帽、皮革                        1,121,099.06   228,663.52     703,561.82    -256,964.58   -196,349.51
                                      1,000,000.00
    有限                     制品销售公司上海风汇
                         销售:服电子
       子公司 批发零售 装、鞋帽、                     10,594,198.42   319,540.91     633,637.04     -72,524.65    -54,439.24
    商务                             500,000.00
                       日用百货有限公司
                         电子商务
                         (不得从
                         事增值电
                         信、金融
                         业务)、服
    武汉                     装鞋帽、
    实宜                     电子产
    舒商                     品、电器
       子公司 批发零售                                22,223,626.14 22,394,493.35   8,158,905.89 -2,728,438.97 -1,581,307.60
    贸有                     产品、数 25,181,000.00
    限公                     码产品、
    司                       母婴用
                         品、仪器
                         仪表、汽
                         车零配
                         件、机械
                         设备、日
                                                              山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                         用百货、
                         玩具、家
                         用纺织
                         品、工艺
                         品的销
                         售,信息
                         科技领域
                         内的技术
                         服务
                         针纺织
                         品、服装、
                         纺织机
                         械、服装
                         原材料、
                         百货、皮
                         革制品、
                         家具、工
    江西                     艺品、文
    百圆                     化用品、
    裤业                     五金交
       子公司 批发零售                                10,867,235.03 10,842,295.56   209,331.55   -169,828.43   -129,696.22
    商贸                     电、建材 11,000,000.00
    有限                     的批发兼
    公司                     零售;服
                         装加工、
                         生产(加
                         工、生产
                         仅限分支
                         机构使
                         用);供应
                         链管理:
                         包装服务
                         针纺织
                         品、服装、
                         缝纫机
                         械、服装
    广州                     原材料、
    百博                     百货、皮
    服装   子公司 批发零售 革制品、                       15,359,973.85 15,280,831.38   647,057.30   -762,305.48   -568,716.75
                                      16,002,900.00
    有限                     工艺品、
    公司                     办公用
                         品、建材
                         批发、零
                         售;服装
                         加工、生
                                                                山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                         产、物业
                         管理(以
                         上项目国
                         家有专项
                         规定的除
                         外)
                         服装、针
                         纺织品、
    南昌                     鞋、帽、
    旺通                     缝纫机、
    仓储   子公司 仓储服务 服装辅                             313,013.03      48,758.34        20,782.90   -67,802.65     -51,241.66
                                    100,000.00
    有限                     料、皮革
    公司                     制品、工
                         艺品、日
                         用杂品
                         仓储服务
    山西                     (设计化
    百圆                     学危险品
    裤业   子公司 批发零售 及其他批                         35,345,677.91 23,402,278.58   9,009,754.78      -4,094.77     -33,291.99
                                    25,000,000.00
    有限                     准文件的
    公司                     仓储除
                         外)六、对 2013 年 1-9 月经营业绩的预计2013 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2013 年 1-9 月归属于上市公司股东的净利润变
                                                                            -30%      至                                0%动幅度(%)2013 年 1-9 月归属于上市公司股东的净利润变
                                                                         3,025.18     至                            4,321.68动区间(万元)2012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                    4,321.68元)
                                               1,宏观经济持续低迷,服装行业难言乐观;2,开拓市场、终端运营等费业绩变动的原因说明
                                               用较大七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明无
                                                           山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文八、董事会对上年度“非标准审计报告”相关情况的说明无九、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用
    2012 年年度权益分派方案已获 2013 年 5 月 21日召开的 2012 年度股东大会审议通过,权益分派方案为:以公司现有总股本 133,340,000 股为基数,向全体股东每 10 股派 0.400000 元人民币现金(含税;扣税后,QFII、RQFII 以及持有股改限售股、新股限售股的个人和证券投资基金每 10 股派 0.360000 元;持有非股改、非新股限售股及无限售流通股的个人、证券投资基金股息红利税实行差别化税率征收,先按每 10 股派0.380000 元,权益登记日后根据投资者减持股票情况,再按实际持股期限补缴税款;对于QFII、RQFII 外的其他非居民企业,本公司未代扣代缴所得税,由纳税人在所得发生地缴纳)。本次权益分派股权登记日为:2013 年 7 月 4 日,除权除息日为:2013 年 7 月 5 日。十、报告期内接待调研、沟通、采访等活动登记表
                                                                                       谈论的主要内容及提供的
    接待时间           接待地点       接待方式       接待对象类型        接待对象
                                                                                                 资料
                                                                                      公司总体经营运作情况、
    2013 年 04 月 24 日 公司           实地调研         机构             泽熙投资
                                                                                      发展战略
                                                                  山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                                第五节 重要事项一、公司治理情况
       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》及其他相关法律、法规的要求,不断完善公司法人治理结构,建立健全内部控制制度,不断加强信息披露工作,积极开展投资者关系管理工作,进一步规范公司运作,提高公司治理水平。
       在中国证监会山西监管局的监督下,公司在上半年进一步完善了公司章程、三会会议工作流程、以及财务制度等,以确保公司的规范运作。同时,积极开展内控体系建设,根据公司实际情况和环境的改变,完善与调整公司内部控制规范体系。截止报告期末,公司治理的实际状况符合上述所建立的制度及中国证监会、深交所发布的有关上市公司治理的规范性文件要求。二、重大诉讼仲裁事项□ 适用 √ 不适用三、媒体质疑情况□ 适用 √ 不适用四、重大关联交易1、与日常经营相关的关联交易
                                         关联                     占同类   关联   可获得
                                                 关联   关联交
    关联交易 关联        关联交易 关联交易 交易                       交易金   交易   的同类
                                                 交易   易金额                                  披露日期           披露索引
    方        关系      类型     内容     定价                     额的比   结算   交易市
                                                 价格 (万元)
                                         原则                     例(%)    方式     价
                                                                                                                 巨潮资讯网
                                                                                                                 (http://www
                                                                                                                 .cninfo.com.c
            本公司                       市场                                                                    n)、《中国证
    韩高荣               销售商品 销售裤子          公允     339.57    1.86% 现金              2013 年 04 月 24 日
            监事                         价格                                                                    券报》、《证券
                                                                                                                 时报》、《证券
                                                                                                                 日报》、《上海
                                                                                                                 证券报》
                                                                                                                 巨潮资讯网
                                                                                                                 (http://www
            本公司                       市场
    刘文宪               销售商品 销售裤子          公允     230.81    1.27% 现金              2013 年 04 月 24 日 .cninfo.com.c
            董事                         价格
                                                                                                                 n)、《中国证
                                                                                                                 券报》、《证券
                                                               山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                                                                                          时报》、《证券
                                                                                                          日报》、《上海
                                                                                                          证券报》
                                                                                                          巨潮资讯网
                                                                                                          (http://www
                                                                                                          .cninfo.com.c
          本公司               仓储服务 市场                                                              n)、《中国证
    韩高荣              接受劳务                   公允    79.84 22.31% 现金            2013 年 04 月 24 日
          监事                 费       价格                                                              券报》、《证券
                                                                                                          时报》、《证券
                                                                                                          日报》、《上海
                                                                                                          证券报》
                                                                                                          巨潮资讯网
                                                                                                          (http://www
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          本公司               仓储服务 市场                                                              n)、《中国证
    刘文宪              接受劳务                   公允    26.06    7.28% 现金          2013 年 04 月 24 日
          董事                 费       价格                                                              券报》、《证券
                                                                                                          时报》、《证券
                                                                                                          日报》、《上海
                                                                                                          证券报》
    合计                                      --     --   676.28     --      --    --           --                  --按类别对本期将发生的日常关联交易进
                                        年初预计本期发生的日常关联交易的总额不超过 1000 万元,实际发生额为 676.28行总金额预计的,在报告期内的实际履
                                        万元,实际发生没有超过预计范围行情况(如有)2、关联债权债务往来是否存在非经营性关联债权债务往来□ 是 √ 否3、其他重大关联交易无五、重大合同及其履行情况1、托管、承包、租赁事项情况(1)托管情况托管情况说明□ 适用 √ 不适用
                                                            山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文(2)承包情况□ 适用 √ 不适用(3)租赁情况□ 适用 √ 不适用2、其他重大交易无九、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项
               承诺事项                  承诺方         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重组时所作承诺
                                                      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
                                     1.杨建新、樊梅
                                                      之日起 36 个月
                                     花;2.公司股东
                                                      内,不进行任何
                                     睿景公司、明昌
                                                      形式的划转、转
                                     公司、诺邦公                                         1.2.3.公司股
                                                      让或授权经营,
                                     司、恒慧公司;                                       票上市交易 截止本报告期
                                                      不会委托他人
    首次公开发行或再融资时所作承诺       3.杨建新、安小                    2011 年 12 月 08 日 日起 36 个    末,各项承诺都
                                                      管理本人所持
                                     红、高翔、杜红                                       月;4.长期有 在严格履行中。
                                                     有的上述股份,
                                     喜、王鹏、唐鹏、                                     效。
                                                     也不由公司回
                                     鲁培刚、郝焱;
                                                     购本人持有的
                                     4.杨建新、樊梅
                                                     股份。2.公司股
                                     花
                                                     东睿景公司、明
                                                      昌公司、诺邦公
                                                      司、恒慧公司承
                                                      诺:本公司持有
                                                      的公司股份自
                                                      公司股票上市
                                                      交易之日起 36
      山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文个月内,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.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
                                                  山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                            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
                                            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。
                                            担任公司监事
                                                                                承诺书签署 截止本报告期
                                            并间接持有公
    其他对公司中小股东所作承诺   王慧兵、宫健                     2012 年 11 月 29 日 之日起 36 个 末,各项承诺都
                                            司股份的王慧
                                                                                月。         在严格履行中。
                                            兵、宫健承诺:
                                                             山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                                       本人直接或间
                                                       接持有的公司
                                                       股份自承诺书
                                                       签署之日起 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。
    承诺是否及时履行                       是十、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否十一、处罚及整改情况
    名称/姓名        类型        原因          调查处罚类型   结论(如有)       披露日期                披露索引
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                                                                                                  m.cn)、 中国证券报》、
                                                                                                  《证券时报》、 证券日
                                                                                                  报》、《上海证券报》;山西百圆裤业连
                                                                                                  《山西百圆裤业连锁
    锁经营股份有限 其他         监管函          其他             不适用         2013 年 01 月 24 日
                                                                                                  经营股份有限公司关公司
                                                                                                  于中国证监会山西监
                                                                                                  管局对公司全面现场
                                                                                                  检查有关事项的监管
                                                                                                  函的整改方案》;公告
                                                                                                  编号 2013-003整改情况说明√ 适用 □ 不适用
       公司于2012年8月6日至8月14日接受了中国证券监督管理委员会山西监管局(以下简称“山西监管局”)的现场检查,并于2013年1月7日收到山西监管局《关于对百圆裤业年报现场检查有关事项的监管函》(晋证监函[2012]280号)(以下简称“监管函”)。
       收到监管函后,公司高度重视,由董事长牵头成立整改小组,并针对监管函指出的问题,认真对照有关法律、法规的
                                                           山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文规定和要求,结合公司的实际情况,逐一深入分析,查找原因、分析不足,提出了相应的整改措施,明确了整改责任人和整改时间,形成了整改方案,具体整改情况如下:
    一、公司治理方面存在问题
    (一)公司披露的公司章程存在与《公司章程指引》不相符的情况,有待进一步完善。
    整改措施:公司逐条对照《公司章程指引》具体条款,完善公司章程,在制订公司章程的修改方案后,由董事会审议后报股东大会审议,通过后办理章程变更手续。
    整改责任人:董事长、董事会秘书
    整改时间:2013年5月21日已整改完成。
    (二)三会运作存在不规范情形。主要表现在三会记录过于简单,未记录参会人员发言要点。
    整改措施:公司严格按照《上市公司章程指引》、《公司章程》、《股东大会议事规则》、《董事会议事规则》、《监事会议事规则》的相关规定记载会议记录内容,做好股东大会、董事会、监事会的会议记录工作,确保三会规范运作。
    整改责任人:董事会秘书、证券事务部
    整改时间:2013年1月23日,已整改完成。
    (三)公司财务管理制度不完善,基本只是对财务组织体系和会计政策的规定,未结合公司实际对资金、资产、收入、成本费用等财务管理和财务工作做出规定,不能起到对实际工作的规范、指导作用,建议公司加以规范。
    整改措施:公司已对财务管理制度修订完善,结合公司具体实际业务,对财务组织体系、会计政策、资金、资产、收入、成本费用等财务管理工作做出具体规定,并报董事会审议。
    整改责任人:财务总监、财务部经理、财务部相关人员
    整改时间:公司已于2013年1月23日第二届董事会第二次会议审议通过,已整改完成。
    二、信息披露方面存在问题
    公司2011—007号公告对山西百圆增资2000万在董事会权限范围内,无需提交公司股东大会审议的表述不清楚,与2012年第一次临时股东大会决议公告存在差异。
    整改措施:公司2012年1月13日第一次临时股东大会《关于公司以募集资金向子公司增资的议案》中未清楚表述该议案中包含前董事会决议已审议通过的向山西百圆增资2000万的使用安排,以后一定加强信息披露的严谨表述,避免产生歧义。
    整改责任人:董事会秘书、证券事务部
    整改时间:公司严格按照整改措施执行,已整改完成。
    三、内幕信息知情人登记制度及执行情况存在问题
    内幕知情人未按照相关规定进行登记。不符合公司《内幕信息知情人管理制度》第17条“证券事务部应要求内幕信息知情人于规定时间内填报完整信息”的规定。
    整改措施:董事会秘书组织证券事务部相关人员学习《关于上市公司建立内幕信息知情人登记管理制度的规定》和公司《内幕信息知情人管理制度》,做好内幕信息知情人登记等各项工作。
    整改责任人:董事会秘书、证券事务部
    整改时间:2013年1月11日已整改完成。
    四、现金分红规定的制定和执行情况存在问题
    公司未制定股东回报规划,未在公司章程中明确制定和修改现金分红事项的决策程序和机制,未建立充分听取独立董事和中小股东意见的渠道。
    整改措施:2012年10月30日公司第一届董事会第十六次会议和11月29日2012年第三次临时股东大会已审议通过了关于《修改(公司章程)》的议案、关于《公司未来三年(2012-2014年)股东回报规划》的议案,完成整改。
    整改责任人:董事长、董事会秘书
    整改时间:2012年11月29日,已整改完成。
    五、财务管理与会计核算方面存在问题
    (一)财务管理和内部控制不规范
    1、应收账款核算明细多类别,难以与交易对象一一对应。
    整改措施:公司特许权益管理部、销售部、财务中心根据公司与加盟商的实际需求,将对应收账款核算体系设定统一
                                                            山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文规则,共分签约加盟商、实际管理人、门店三级核算主体,签约加盟商为应收账款一级核算主体,是公司的实际债务人,但由于一部分签约加盟商并不实际参与店铺经营或者在多地开设店铺,都是委托店长进行管理,便于公司销售部在业务上与店长进行对接,签约加盟商下设实际管理人作为二级核算主体,分店作为三级核算主体,便于公司核算各分店经营业绩。
       整改责任人:财务总监、财务部经理、财务部相关人员、销售档案维护员
       整改时间:公司严格按照整改措施执行,目前已整改完成。
       2、应收账款中授信档案不完整,客户档案维护不及时,与公司制定《信用管理制度》相关规定存在差距。
       整改措施:在制定应收账款核算体系统一规则的基础上,公司授权特许权益管理部为应收账款客户档案维护部门,公司销售部为应收帐款的回收部门,财务中心将加强应收账款的监督管理工作。
       整改责任人:董事长、市场管理中心总监、副总监以及销售相关人员、财务总监、财务部经理、财务部相关人员
       整改时间:公司严格按照整改措施执行,目前已整改完成。
       3、公司ERP系统存货管理在各种产品明细之间存在串户情况,虽然总数量与财务核对一致,但在产品明细数量存在差异。
       整改措施:公司原ERP存货管理系统与财务系统之间没有对接,互相独立运行,从而在产品明细数量方面形成了差异。
       2013年公司将会上线新的ERP业务系统与财务系统,已对原系统运行过程中出现的问题进行了详细调研,最终实现业务系统与财务系统一体化,从根本上解决该问题。
       整改责任人:财务总监、财务部经理、财务部相关人员
       整改时间:公司严格按照整改措施执行,目前新ERP业务系统与财务系统正在实施中。
       (二)公司固定资产---房屋建筑物明细中列示的:16层、不锈钢工程、西峰仓库几项资产的折旧年限均为五年,不符合公司现定的房屋建筑物的折旧年限。
       整改措施:公司会计政策中规定房屋建筑物折旧年限为20-35年,明细中列示的16层、不锈钢工程、西峰仓库等几项资产实际为房屋装修支出,公司将其列入固定资产分五年摊销,主要是考虑到办公室装修的使用年限。目前各层办公楼已全部装修完毕,原余额转入长期待摊费用,按尚可使用年限进行分摊。
       公司将组织财务中心相关人员认真学习《企业会计准则讲解》的相关内容,避免出现类似情况。
       整改责任人:财务总监、财务部经理、财务部相关人员
       整改时间:已整改完成
       (三)公司确认收入时仅将货物提交给承运人,未完整收取对方回单等相关书面资料,与公司收入确认原则和《企业会计准则第14号----收入》第四条规定不相符。
       整改措施:公司与加盟商签订《百圆裤业特许经营合同书》,其中约定;甲方(公司)向乙方(加盟商)配送货物,可交付乙方认可的承运人运输;货物运输风险自交付乙方委托的承运人时风险转移至乙方。因此,公司对加盟商的销售,于向加盟商发出货物并交付承运人时确认销售收入。
       财务中心按月给加盟商发放对账单,与加盟商进行对账;公司商品管理中心对发货流程进行规范,将取得的第三方物流相关单据做为发运记录并追踪发出货物的收货情况。
       整改责任人:商品管理中心总监、运输部长及相关人员、财务总监、财务部经理、财务部相关人员
       整改时间:公司严格按照整改措施执行,已整改完成。
       (四)应收账款、其他应收款一年以内计提坏账金额与披露的5%计提比例不相符。
       整改措施:应收账款一年以内计提坏账金额与披露的5%计提比例不相符,主要是本公司关联方应收账款未计提坏账准备所致。本公司原会计政策中规定,公司对关联方应收账款余额单独进行减值测试,在没有明显证据表明发生坏账的情况下不计提坏账准备。应收账款中包括董事王泽、监事韩高荣,属公司关联方,也是多年的加盟商,根据公司原会计政策未计提坏账准备。2013年对该类关联交易将统一计提坏账准备。
       其他应收款中为银联代收款未达账项部分,故未提坏账。
       整改责任人:财务总监、财务部经理、财务部相关人员
       整改时间:已整改完成
       (五)财务费用核算内容不符合准则规定。财务费用核算内容包括财务顾问费、招待费、贷款抵押的前期费用等,不符合企业会计准则相关规定。
                                                        山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    整改措施:公司已组织财务中心相关人员认真学习《企业会计准则讲解》的相关内容,并要求相关人员今后在遇到难以判断、处理的会计问题时,及时咨询会计师事务所、证监局、深交所的相关专业人士,避免由于对于相关文件的主观理解有误导致信息披露有偏差。今后公司将严格执行会计准则规定,在2012年度及以后财务报表的编制中不再出现类似的情况。
    整改责任人:财务总监、财务部经理、财务部相关人员
    整改时间:2012年度及以后年度的财务报告编制并改进财务部日常稽核工作,已整改完成。
    (六)现金流量表编制不准确
    1、公司将计入其他业务收入的品牌使用费计入收到的其他与经营活动有关的现金不符合准则要求,应属于销售商品、提供劳务收到的现金。
    整改措施:公司已组织财务中心相关人员认真学习《企业会计准则第31号—现金流量表》的相关内容,并要求相关人员今后在遇到难以判断、处理的会计问题时,及时咨询会计师事务所、证监局、深交所的相关专业人士,避免由于对相关文件的主观理解有误导致信息披露出现偏差。在2012年及以后财务报表的编制中不再出现类似的情况。
    整改责任人:财务总监、财务部经理、财务部相关人员
    整改时间:2012年度及以后年度的财务报告编制并改进财务部日常稽核工作,已整改完成。
    2、公司将收到的上市费用补贴款100万元计入筹资活动的现金流量,与收到的财政补贴款不一致(经营活动),经查看相关文件,均系因上市而收到的补贴、奖励,但公司在现金流量表中将其归入不同的项目。
    整改措施:公司已组织财务中心相关人员认真学习《企业会计准则第31号—现金流量表》的相关内容,并要求相关人员今后在遇到难以判断、处理的会计问题时,及时咨询会计师事务所、证监局、深交所的相关专业人士,避免由于对相关文件的主观理解有误导致信息披露出现偏差。在2012年度及以后财务报表的编制中不再出现类似的情况。
    整改责任人:财务总监、财务部经理、财务部相关人员
    整改时间:2012年度及以后年度的财务报告编制并改进财务部日常稽核工作 ,已整改完成。十二、其他重大事项的说明无
                                                                    山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                    第六节 股份变动及股东情况一、股份变动情况
                             本次变动前                      本次变动增减(+,-)                        本次变动后
                            数量    比例(%) 发行新股         送股        公积金转股   其他     小计       数量       比例(%)
    一、有限售条件股份 100,000,000            75%                                                          100,000,000       75%
    3、其他内资持股       100,000,000         75%                                                          100,000,000       75%
    其中:境内法人持股     25,000,000    18.75%                                                             25,000,000    18.75%
    境内自然人持股         75,000,000    56.25%                                                             75,000,000    56.25%
    二、无限售条件股份     33,340,000         25%                                                           33,340,000       25%
    1、人民币普通股        33,340,000         25%                                                           33,340,000       25%
    三、股份总数          133,340,000         100%                                                         133,340,000       100%股份变动的原因□ 适用 √ 不适用股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响□ 适用 √ 不适用公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用二、公司股东数量及持股情况
                                                                                                                     单位:股
    报告期末股东总数                                                                                                         4,854
                                                 持股 5%以上的股东持股情况
                                                                 报告期                                 质押或冻结情况
                                                                           持有有限售 持有无限
                                                   报告期末持 内增减
    股东名称        股东性质      持股比例(%)                               条件的股份 售条件的
                                                    股数量       变动情                               股份状态       数量
                                                                              数量        股份数量
                                                                    况
    杨建新      境内自然人                    27.92%    37,226,750               46,226,750
                                                              山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    杨建新       境内自然人                7.5%   10,000,000             10,000,000         质押              10,000,000
    樊梅花       境内自然人              20.83%   27,773,250             27,773,250山西睿景企
             境内非国有法
    业管理服务                            8.25%   11,000,000             11,000,000
             人有限公司山西明昌企
             境内非国有法
    业管理咨询                             7.5%   10,000,000             10,000,000
             人有限公司山西恒慧商
             境内非国有法
    务服务有限                             1.5%    2,000,000              2,000,000
             人公司山西诺邦商
             境内非国有法
    务服务有限                             1.5%    2,000,000              2,000,000
             人公司北京三能环
             境内非国有法
    宇科技有限                             0.8%    1,071,170
             人公司
    薛君秀       境内自然人               0.68%         909,406
    李莉         境内自然人               0.66%         881,708
    杨引观       境内自然人               0.56%         752,400战略投资者或一般法人因配售新股成为前 10 名股东的情 无况(如有)(参见注 3)
                            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%的股权上述股东关联关系或一致行
                            3.樊梅花之弟樊林虎持有恒慧公司 2%的股权动的说明
                            4、除前述关系外,公司未知前 10 名无限售流通股股东之间以及前 10 名无限售流通股股东和
                            前 10 名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。
                                         前 10 名无限售条件股东持股情况
                                                                                               股份种类
             股东名称                    报告期末持有无限售条件股份数量
                                                                                     股份种类             数量
    北京三能环宇科技有限公司                                                 1,071,170 人民币普通股            1,071,170
    薛君秀                                                                     909,406 人民币普通股             909,406
    李莉                                                                       881,708 人民币普通股             881,708
    杨引观                                                                     752,400 人民币普通股             752,400
    林郁                                                                       644,799 人民币普通股             644,799
                                                            山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    徐建立                                                                   545,634 人民币普通股            545,634
    张蕾                                                                     506,860 人民币普通股            506,860
    王坤                                                                     490,899 人民币普通股            490,899
    胡金昭                                                                   489,148 人民币普通股            489,148
    高寒                                                                     478,404 人民币普通股            478,404前 10 名无限售流通股股东之间,
                                      除前述关系外,公司未知前 10 名无限售流通股股东之间以及前 10 名无限售流通股以及前 10 名无限售流通股股东和
                                 股东和前 10 名股东之间是否存在其他关联关系,也未知是否存在《上市公司收购管理前 10 名股东之间关联关系或一致
                                 办法》中规定的一致行动人的情况。行动的说明参与融资融券业务股东情况说明
                                 无(如有)(参见注 4)公司股东在报告期内是否进行约定购回交易□ 是 √ 否三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                        山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                      第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2012 年年报。
                                                        山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                        第八节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表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                       期末余额                               期初余额流动资产:
    货币资金                                           215,095,445.27                         281,268,792.08
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                             3,000,000.00
    应收账款                                           246,271,850.88                         201,870,945.23
    预付款项                                           223,133,421.03                         168,015,129.25
    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                                          13,570,161.63                          11,969,178.58
    买入返售金融资产
    存货                                               124,772,960.97                         111,825,804.86
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                            825,843,839.78                         774,949,850.00
                         山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文非流动资产:
    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          27,551,003.46                         28,293,838.80
    固定资产              45,462,578.48                         42,928,178.36
    在建工程                                                     2,315,345.37
    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              11,346,582.89                         11,687,442.02
    开发支出
    商誉
    长期待摊费用          17,630,178.20                         15,074,551.32
    递延所得税资产        13,380,469.09                          8,909,033.36
    其他非流动资产
    非流动资产合计           115,370,812.12                        109,208,389.23
    资产总计                 941,214,651.90                        884,158,239.23流动负债:
    短期借款             113,500,000.00                        108,000,000.00
    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              72,600,000.00                         40,000,000.00
    应付账款              13,168,202.67                          9,949,449.51
    预收款项              26,822,962.17                         21,130,391.75
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬           6,909,300.87                          6,550,740.63
    应交税费                 701,888.64                         11,182,715.04
                                   山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    应付利息
    应付股利
    其他应付款                      9,949,755.74                         10,640,245.03
    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                       243,652,110.09                        207,453,541.96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                                                        2,000,000.00
    非流动负债合计                                                             2,000,000.00
    负债合计                           243,652,110.09                        209,453,541.96所有者权益(或股东权益):
    实收资本(或股本)            133,340,000.00                        133,340,000.00
    资本公积                      365,870,392.13                        365,870,392.13
    减:库存股
    专项储备
    盈余公积                       22,679,091.95                         19,990,871.66
    一般风险准备
    未分配利润                    167,417,117.18                        149,457,558.66
    外币报表折算差额
    归属于母公司所有者权益合计         689,306,601.26                        668,658,822.45
    少数股东权益                    8,255,940.55                          6,045,874.82
    所有者权益(或股东权益)合计       697,562,541.81                        674,704,697.27负债和所有者权益(或股东权益)总
                                   941,214,651.90                        884,158,239.23计
                                                          山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    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                          期末余额                               期初余额流动资产:
    货币资金                                              140,535,044.76                         215,765,426.93
    交易性金融资产
    应收票据                                                3,000,000.00
    应收账款                                              275,821,351.35                         222,590,073.02
    预付款项                                              188,509,191.88                         135,927,167.84
    应收利息
    应收股利
    其他应收款                                              9,429,222.04                           6,341,994.83
    存货                                                   84,471,319.62                          87,746,813.81
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                              701,766,129.65                         668,371,476.43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                                          184,826,175.67                         160,723,275.67
    投资性房地产                                           27,551,003.46                          28,293,838.80
    固定资产                                               40,662,281.42                          38,163,750.25
    在建工程                                                                                       2,315,345.37
    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                                               11,310,148.86                          11,643,006.08
    开发支出
    商誉
                             山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    长期待摊费用               1,382,644.61
    递延所得税资产             3,375,258.88                          3,302,920.76
    其他非流动资产
    非流动资产合计               269,107,512.90                        244,442,136.93
    资产总计                     970,873,642.55                        912,813,613.36流动负债:
    短期借款                 113,500,000.00                        108,000,000.00
    交易性金融负债
    应付票据                  72,600,000.00                         40,000,000.00
    应付账款                  13,325,748.28                          9,948,364.45
    预收款项                  33,594,603.86                         32,163,529.17
    应付职工薪酬               5,978,028.61                          4,629,855.47
    应交税费                   2,096,869.37                         12,468,257.05
    应付利息
    应付股利
    其他应付款                 8,727,295.30                          9,434,713.03
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                 249,822,545.42                        216,644,719.17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                                                   2,000,000.00
    非流动负债合计                                                       2,000,000.00
    负债合计                     249,822,545.42                        218,644,719.17所有者权益(或股东权益):
    实收资本(或股本)       133,340,000.00                        133,340,000.00
    资本公积                 365,870,392.13                        365,870,392.13
    减:库存股
    专项储备
                                                          山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    盈余公积                                              22,679,091.95                          19,990,871.66
    一般风险准备
    未分配利润                                           199,161,613.05                         174,967,630.40
    外币报表折算差额
    所有者权益(或股东权益)合计                              721,051,097.13                         694,168,894.19负债和所有者权益(或股东权益)总
                                                          970,873,642.55                         912,813,613.36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3、合并利润表编制单位:山西百圆裤业连锁经营股份有限公司
                                                                                                       单位:元
                  项目                         本期金额                               上期金额
    一、营业总收入                                            189,612,435.24                         228,153,390.84
    其中:营业收入                                       189,612,435.24                         228,153,390.84
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                            168,350,443.14                         190,694,724.55
    其中:营业成本                                        95,206,474.50                         125,136,496.55
           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                                   1,779,697.44                           2,572,048.98
           销售费用                                        40,327,055.86                          28,030,407.19
           管理费用                                        26,670,841.98                          28,746,498.27
           财务费用                                         2,191,218.51                           2,189,035.03
           资产减值损失                                     2,175,154.85                           4,020,238.53
    加:公允价值变动收益(损失以“-”号填列)
                                                            山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
            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
            汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                           21,261,992.10                          37,458,666.29
       加:营业外收入                                         2,000,000.00
       减:营业外支出                                            90,794.26                            180,000.02
            其中:非流动资产处置损失四、利润总额(亏损总额以“-”号填
                                                             23,171,197.84                          37,278,666.27列)
       减:所得税费用                                         3,313,353.30                           9,141,296.33
    五、净利润(净亏损以“-”号填列)                           19,857,844.54                          28,137,369.94
       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润                            20,647,778.81                          28,229,118.24
       少数股东损益                                            -789,934.27                             -91,748.30
    六、每股收益:                                      --                                     --
       (一)基本每股收益                                             0.15                                   0.21
       (二)稀释每股收益                                             0.15                                   0.21七、其他综合收益
    八、综合收益总额                                             19,857,844.54                          28,137,369.94
       归属于母公司所有者的综合收益
                                                             20,647,778.81                          28,229,118.24总额
       归属于少数股东的综合收益总额                            -789,934.27                             -91,748.30
    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                            本期金额                               上期金额
    一、营业收入                                                190,859,872.30                         219,758,173.18
       减:营业成本                                         112,585,895.48                         128,309,553.63
                                                            山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
           营业税金及附加                                     1,656,003.68                           2,419,284.88
           销售费用                                          18,472,240.27                          18,636,886.17
           管理费用                                          20,585,457.24                          24,540,760.93
           财务费用                                           2,661,635.90                           2,228,581.14
           资产减值损失                                       2,289,352.50                           3,998,219.04
       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)                           32,609,287.23                          39,624,887.39
       加:营业外收入                                         2,000,000.00
       减:营业外支出                                            88,053.26                            180,000.02
           其中:非流动资产处置损失三、利润总额(亏损总额以“-”号填
                                                             34,521,233.97                          39,444,887.37列)
       减:所得税费用                                         7,639,031.03                           9,022,555.22
    四、净利润(净亏损以“-”号填列)                           26,882,202.94                          30,422,332.15
    五、每股收益:                                      --                                     --
       (一)基本每股收益                                             0.19                                   0.23
       (二)稀释每股收益                                             0.19                                   0.23六、其他综合收益
    七、综合收益总额                                             26,882,202.94                          30,422,332.15
    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5、合并现金流量表编制单位:山西百圆裤业连锁经营股份有限公司
                                                                                                         单位:元
                 项目                            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                         177,018,060.97                         189,707,763.54
       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
                                    山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    向其他金融机构拆入资金净增加额
    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     8,499,212.60                         24,755,616.37
    经营活动现金流入小计                185,517,273.57                        214,463,379.91
    购买商品、接受劳务支付的现金   127,535,963.66                        209,138,847.81
    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
                                     29,704,061.85                         19,095,291.99金
    支付的各项税费                  33,939,466.26                         40,014,645.62
    支付其他与经营活动有关的现金    41,998,650.12                         39,278,477.00
    经营活动现金流出小计                233,178,141.89                        307,527,262.42
    经营活动产生的现金流量净额           -47,660,868.32                       -93,063,882.51二、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
                                        625,840.00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
    投资活动现金流入小计                    625,840.00
    购建固定资产、无形资产和其他
                                     20,832,387.16                         36,956,955.07长期资产支付的现金
                                                          山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
       投资支付的现金
       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                                       20,832,387.16                          48,195,637.07
    投资活动产生的现金流量净额                                 -20,206,547.16                         -48,195,637.07三、筹资活动产生的现金流量:
       吸收投资收到的现金                                   3,000,000.00                            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                                  54,500,000.00                          40,000,000.00
       发行债券收到的现金
       收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                       57,500,000.00                          41,071,429.00
       偿还债务支付的现金                                  49,000,000.00                          82,800,000.00
       分配股利、利润或偿付利息支付
                                                            6,605,931.33                            2,622,090.23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                           200,000.00                             268,053.36
    筹资活动现金流出小计                                       55,805,931.33                          85,690,143.59
    筹资活动产生的现金流量净额                                  1,694,068.67                          -44,618,714.59四、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                               -66,173,346.81                        -185,878,234.17
       加:期初现金及现金等价物余额                       281,268,792.08                         510,365,232.03
    六、期末现金及现金等价物余额                              215,095,445.27                         324,486,997.86
    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6、母公司现金流量表编制单位:山西百圆裤业连锁经营股份有限公司
                                                                                                        单位:元
                 项目                          本期金额                               上期金额一、经营活动产生的现金流量:
                                    山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    销售商品、提供劳务收到的现金   167,052,641.57                        209,565,898.96
    收到的税费返还
    收到其他与经营活动有关的现金     4,191,283.15                         22,546,910.99
    经营活动现金流入小计                171,243,924.72                        232,112,809.95
    购买商品、接受劳务支付的现金   127,535,963.66                        209,138,847.81
    支付给职工以及为职工支付的现
                                     15,392,701.36                         12,067,991.29金
    支付的各项税费                  32,337,285.49                         37,646,558.12
    支付其他与经营活动有关的现金    29,931,118.19                         28,495,101.78
    经营活动现金流出小计                205,197,068.70                        287,348,499.00
    经营活动产生的现金流量净额           -33,953,143.98                       -55,235,689.05二、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投资活动现金流入小计
    购建固定资产、无形资产和其他
                                     15,868,406.86                         10,146,913.66长期资产支付的现金
    投资支付的现金                  24,102,900.00                        122,500,000.00
    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                 39,971,306.86                        143,885,595.66
    投资活动产生的现金流量净额           -39,971,306.86                      -143,885,595.66三、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              54,500,000.00                         40,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                 54,500,000.00                         40,000,000.00
    偿还债务支付的现金              49,000,000.00                         82,800,000.00
                                                                    山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
       分配股利、利润或偿付利息支付
                                                                       6,605,931.33                                     2,622,090.23的现金
       支付其他与筹资活动有关的现金                                      200,000.00                                      268,053.36
    筹资活动现金流出小计                                                  55,805,931.33                                    85,690,143.59
    筹资活动产生的现金流量净额                                            -1,305,931.33                                 -45,690,143.59四、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                                         -75,230,382.17                                -244,811,428.30
       加:期初现金及现金等价物余额                                  215,765,426.93                                507,959,222.54
    六、期末现金及现金等价物余额                                         140,535,044.76                                263,147,794.24
    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7、合并所有者权益变动表编制单位:山西百圆裤业连锁经营股份有限公司本期金额
                                                                                                                             单位:元
                                                                       本期金额
                                                归属于母公司所有者权益
    项目                                            减:
                                                                               一般                           少数股东权      所有者权益合
                  实收资本(或股                     库 专项
                                     资本公积                   盈余公积       风险   未分配利润       其他       益               计
                       本)                          存 储备
                                                                               准备
                                                     股一、上年年末
                   133,340,000.00   365,870,392.13             19,990,871.66          149,457,558.66          6,045,874.82 674,704,697.27余额
       加:会计政策变更
            前期差错更正
            其他二、本年年初
                   133,340,000.00   365,870,392.13             19,990,871.66          149,457,558.66          6,045,874.82 674,704,697.27余额三、本期增减变动金额(减
                                                                2,688,220.29           17,959,558.52          2,210,065.73     22,857,844.54少以“-”号填列)
    (一)净利润                                                                           20,647,778.81           -789,934.27     19,857,844.54
                   山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文(二)其他综合收益上述(一)和
                                 20,647,778.81      -789,934.27   19,857,844.54(二)小计(三)所有者
    投入和减少                                         3,000,000.00    3,000,000.00资本1.所有者投
                                                   3,000,000.00    3,000,000.00入资本2.股份支付计入所有者权益的金额3.其他(四)利润分
               2,688,220.29      -2,688,220.29配1.提取盈余
               2,688,220.29      -2,688,220.29公积2.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1.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
                                                                        山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文(七)其他四、本期期末
                   133,340,000.00   365,870,392.13                 22,679,091.95         167,417,117.18          8,255,940.55 697,562,541.81余额上年金额
                                                                                                                              单位:元
                                                                          上年金额
                                              归属于母公司所有者权益
                                                                                    一
    项目                                                                           般
                                                     减:                                                      少数股东权     所有者权益合
                  实收资本(或股                            专项                    风                    其
                                     资本公积        库存             盈余公积           未分配利润                益              计
                       本)                                 储备                    险                    他
                                                     股
                                                                                    准
                                                                                    备一、上年年末
                    66,670,000.00 432,540,392.13                    12,972,159.97        110,776,971.13        1,396,829.84 624,356,353.07余额
       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
            其他二、本年年初
                    66,670,000.00 432,540,392.13                    12,972,159.97        110,776,971.13        1,396,829.84 624,356,353.07余额三、本期增减变动金额(减
                                                                     3,042,233.22         18,519,885.02         980,284.53     22,542,402.77少以“-”号填列)
    (一)净利润                                                                              28,229,118.24          -91,748.30    28,137,369.94(二)其他综合收益上述(一)和
                                                                                          28,229,118.24          -91,748.30    28,137,369.94(二)小计(三)所有者
    投入和减少                                                                                                     1,072,032.83     1,072,032.83资本
                                                          山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文1.所有者投
                                                                                          1,072,032.83   1,072,032.83入资本2.股份支付计入所有者权益的金额3.其他(四)利润分
                                                       3,042,233.22     -9,709,233.22                    -6,667,000.00配1.提取盈余
                                                       3,042,233.22     -3,042,233.22公积2.提取一般风险准备3.对所有者
    (或股东)的                                                            -6,667,000.00                    -6,667,000.00分配4.其他(五)所有者权益内部结转1.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)其他四、本期期末
               66,670,000.00 432,540,392.13           16,014,393.19    129,296,856.15     2,377,114.37 646,898,755.84余额
    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
                                                                 山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文8、母公司所有者权益变动表编制单位:山西百圆裤业连锁经营股份有限公司本期金额
                                                                                                                    单位:元
                                                                   本期金额
                                                                                       一般
          项目          实收资本(或股                   减:库 专项                                           所有者权益合
                                          资本公积                      盈余公积       风险   未分配利润
                             本)                        存股   储备                                               计
                                                                                       准备
    一、上年年末余额         133,340,000.00 365,870,392.13                 19,990,871.66          174,967,630.40 694,168,894.19
       加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额         133,340,000.00 365,870,392.13                 19,990,871.66          174,967,630.40 694,168,894.19三、本期增减变动金
    额(减少以“-”号填                                                    2,688,220.29           24,193,982.65 26,882,202.94列)
    (一)净利润                                                                                   26,882,202.94 26,882,202.94(二)其他综合收益上述(一)和(二)
                                                                                               26,882,202.94 26,882,202.94小计(三)所有者投入和减少资本1.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
    (四)利润分配                                                          2,688,220.29           -2,688,220.29
    1.提取盈余公积                                                         2,488,220.29           -2,488,220.292.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1.资本公积转增资本
                                                                 山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文(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
    四、本期期末余额         133,340,000.00 365,870,392.13                   22,679,091.95         199,161,613.05 721,051,097.13上年金额
                                                                                                                     单位:元
                                                                         上年金额
           项目          实收资本(或                    减:库 专项储                    一般风                    所有者权益合
                                          资本公积                          盈余公积               未分配利润
                            股本)                       存股    备                       险准备                         计
    一、上年年末余额          66,670,000.00 432,540,392.13                    12,972,159.97            118,466,225.18 630,648,777.28
    加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额          66,670,000.00 432,540,392.13                    12,972,159.97            118,466,225.18 630,648,777.28三、本期增减变动金额
                                                                           3,042,233.22             20,713,098.93    23,755,332.15(减少以“-”号填列)
    (一)净利润                                                                                        30,422,332.15    30,422,332.15(二)其他综合收益上述(一)和(二)小
                                                                                                    30,422,332.15    30,422,332.15计(三)所有者投入和减少资本1.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
    (四)利润分配                                                             3,042,233.22             -9,709,233.22    -6,667,000.00
    1.提取盈余公积                                                            3,042,233.22             -3,042,233.222.提取一般风险准备
                                                            山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文3.对所有者(或股东)
                                                                                         -6,667,000.00   -6,667,000.00的分配4.其他(五)所有者权益内部结转1.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
    四、本期期末余额        66,670,000.00 432,540,392.13              16,014,393.19         139,179,324.11 654,404,109.43
    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 “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《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》(证监许可[2011]1677号)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。
       本公司于2013年4月22日召开第二届董事会第四次会议,审议通过本公司 2012 年度利润分配预案。拟以2012年12月31日的总股本13,334万股为基数,拟按每10股派发现金股利人民币0.4元(含税),共计人民币5,333,600.00 元。本次利润分配已经 2012年年度股东大会审议通过,并在规定时间内已实施完毕。注册地址:太原市建设南路632号; 法定代表人: 杨建新。
       公司的基本组织架构
       本公司设立了股东会、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、审计中心等。截止2012
                                                         山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文年12月31日,本公司有十二家子公司。
    行业性质和经营范围
    行业性质:裤装零售业。
    主营业务:本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。(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。购买方为企业合并发生的各项直接相关费用,于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。
    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
                                                           山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文价值份额的差额,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。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法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
       本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。
                                                           山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文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、本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。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、本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、本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 本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(4)金融负债终止确认条件(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。
                                                          山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    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
                                                          100 万元以上的应收账款和 100 万元以上的其他应收账单项金额重大的判断依据或金额标准
                                                          款。
                                                          单独进行减值测试,按预计未来现金流量现值低于其账面
                                                          价值的差额计提坏账准备,计入当期损益; 单独测试未单项金额重大并单项计提坏账准备的计提方法
                                                          发生减值的应收账款、其他应收款,包括在具有类似信用
                                                          风险特征的应收款项组合中 再进行减值测试。(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
           组合名称                                                       确定组合的依据
                                       提方法
                                                       除已单独计提减值准备的应收账款、其他应收款外,公司根
                                                       据以前年度与之相同或相类似的、按账龄划分的具有类似信
    账龄组合                     账龄分析法
                                                       用风险特征的应收款项组合的实际损失率为基础,结合现时
                                                       情况分析法确定坏账准备计提的比例。
    其他组合                                               公司对合并范围内的关联方应收账款、其他应收款组合中,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%
                                                         山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    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(3)单项金额虽不重大但单项计提坏账准备的应收账款
                                       有客观证据表明单项金额虽不重大,但因其发生了特殊减值的应收款应进行单单项计提坏账准备的理由
                                       项减值测试
    坏账准备的计提方法                     结合现时情况分析法确定坏账准备计提的比例11、存货(1)存货的分类存货分类为:库存商品、周转材料等。(2)发出存货的计价方法计价方法:加权平均法存货的发出计价: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
    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)存货的盘存制度盘存制度:永续盘存制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
                                                           山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文12、长期股权投资(1)投资成本的确定
    (1)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。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。(2)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。(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:
                                                           山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
        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。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(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
    电子设备                       5                                            5% 19
    运输设备                       5                                            5% 19
    办公设备                       5                                            5% 19(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
                                                        山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文发生重大变化,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。(5)其他说明15、在建工程(1)在建工程的类别
    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。(2)在建工程结转为固定资产的标准和时点
    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。(3)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。
                                                        山西百圆裤业连锁经营股份有限公司 2013 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18、油气资产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。(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。
          项目                 预计使用寿命                                 依据(3)使用寿命不确定的无形资产的判断依据(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。
                                                        山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文(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(6)内部研究开发项目支出的核算
    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
    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22、预计负债(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:
    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。
                                                         山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文23、股份支付及权益工具(1)股份支付的种类(2)权益工具公允价值的确定方法(3)确认可行权权益工具最佳估计的依据(4)实施、修改、终止股份支付计划的相关会计处理24、回购本公司股份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)确认提供劳务收入的依据
    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。
                                                         山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文(4)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26、政府补助(1)类型(2)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(1)确认递延所得税资产的依据
    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: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。
                                         山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文(2)确认递延所得税负债的依据28、经营租赁、融资租赁(1)经营租赁会计处理(2)融资租赁会计处理(3)售后租回的会计处理29、持有待售资产(1)持有待售资产确认标准(2)持有待售资产的会计处理方法30、资产证券化业务31、套期会计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 √ 否无(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否33、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否无
                                                            山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文(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(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34、其他主要会计政策、会计估计和财务报表编制方法五、税项1、公司主要税种和税率
                   税种                                 计税依据                              税率
                                        按产品销售收入计算销项税,并按扣除
    增值税                                  当期允许抵扣的进项税额后的差额计 17%
                                        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2、税收优惠及批文3、其他说明六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                          单位: 元
                                                          实质上                                     少数股 从母公
                                                          构成对                                     东权益 司所有
    子公 子公                                      期末实                     表决权
              注册 业务                                   子公司 持股比             是否合 少数股 中用于 者权益
    司全 司类                注册资本   经营范围   际投资                     比例
              地   性质                                   净投资   例(%)            并报表 东权益 冲减少 冲减子
    称     型                                        额                       (%)
                                                          的其他                                     数股东 公司少
                                                          项目余                                     损益的 数股东
                                               山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                               额                                   金额   分担的
                                                                                           本期亏
                                                                                           损超过
                                                                                           少数股
                                                                                           东在该
                                                                                           子公司
                                                                                           年初所
                                                                                           有者权
                                                                                           益中所
                                                                                           享有份
                                                                                           额后的
                                                                                            余额兰州百圆
       甘肃
    服饰                                                  100%    100% 是
       兰州   15,000,000.00   15,000,000.00有限公司郑州百瑞
       河南
    裤业                                                   70%     70% 是
       郑州   3,000,000.00      2,100,000.00有限公司合肥百圆
    裤业   安徽
                                                       70%     70% 是
    销售   合肥   4,571,429.00      3,200,000.00有限公司长沙诚勤
       湖南
    服装                                                  100%    100% 是
       长沙   33,000,000.00   33,000,000.00有限公司南宁诚勤
       广西
    服饰                                                  100%    100% 是
       南宁   23,000,000.00   23,000,000.00有限公司南京
    百圆   江苏
                                                      100%    100% 是
    裤业   南京   37,000,000.00   37,000,000.00有限
                                                                   山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文公司贵阳百圆
              贵州
    裤业                                                                        70%      70% 是
              贵阳         1,000,000.00             700,000.00有限公司上海风汇
    电子          上海
                                                                            51%      51% 是
    商务          市           500,000.00               255,000.00有限公司武汉实宜
    舒商          湖北
                                                 17,626,700.00              70%      70% 是
    贸有          武汉         25,181,000.00限公司江西百圆
    裤业          江西
                                                                           100%     100% 是
    商贸          南昌         11,000,000.00        11,000,000.00有限公司广州百博
              广州
    服装                                                                       100%     100% 是
              市           16,002,900.00        16,002,900.00有限公司南昌旺通
              江西
    仓储                                                                       100%     100% 是
              南昌         100,000.00           100,000.00有限公司通过设立或投资等方式取得的子公司的其他说明(2)同一控制下企业合并取得的子公司
                                                                                                                 单位: 元
    子公   子公                               经                    实质上            表决权                   少数股 从母公
                   注册 业务                    期末实际投资              持股比            是否合 少数股
    司全   司类                   注册资本    营                    构成对            比例                     东权益 司所有
                   地   性质                          额                  例(%)             并报表 东权益
    称     型                                范                    子公司             (%)                     中用于 者权益
                                                                 山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                          围                   净投资                                冲减少 冲减子
                                                               的其他                                数股东 公司少
                                                               项目余                                损益的 数股东
                                                                 额                                   金额     分担的
                                                                                                               本期亏
                                                                                                               损超过
                                                                                                               少数股
                                                                                                               东在该
                                                                                                               子公司
                                                                                                               年初所
                                                                                                               有者权
                                                                                                               益中所
                                                                                                               享有份
                                                                                                               额后的
                                                                                                                余额山西百圆
              山西
    裤业                                                                    100%     100% 是
              太原        25,000,000.00        25,841,600.00有限公司通过同一控制下企业合并取得的子公司的其他说明(3)非同一控制下企业合并取得的子公司无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无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4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                             单位: 元
                       名称                                      期末净资产                     本期净利润
    南昌旺通仓储有限公司                                                           48,758.34                     -51,241.66本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体无
                                                         山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文新纳入合并范围的主体和不再纳入合并范围的主体的其他说明无5、报告期内发生的同一控制下企业合并无6、报告期内发生的非同一控制下企业合并无7、报告期内出售丧失控制权的股权而减少子公司无8、报告期内发生的反向购买无9、本报告期发生的吸收合并无10、境外经营实体主要报表项目的折算汇率七、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:                       --           --         2,707,261.51       --           --           1,889,363.25
    人民币                      --           --         2,707,261.51       --           --           1,889,363.25
    银行存款:                  --           --       192,288,183.76       --           --         259,379,428.83
    人民币                      --           --       192,288,183.76       --           --         259,379,428.83
    其他货币资金:              --           --        20,100,000.00       --           --          20,000,000.00
    人民币                      --           --        20,100,000.00       --           --          20,000,000.00
    合计                        --           --       215,095,445.27       --           --         281,268,792.08
                                                             山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文2、交易性金融资产(1)交易性金融资产(2)变现有限制的交易性金融资产(3)套期工具及对相关套期交易的说明3、应收票据(1)应收票据的分类
                                                                                                                单位: 元
                    种类                                     期末数                                期初数
    银行承兑汇票                                                           3,000,000.00
    合计                                                                   3,000,000.00(2)期末已质押的应收票据情况(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况4、应收股利5、应收利息(1)应收利息(2)逾期利息(3)应收利息的说明6、应收账款(1)应收账款按种类披露
                                                                                                                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
                           金额                      金额    比例(%)         金额                      金额      比例(%)
                                          (%)                                           (%)按组合计提坏账准备的应收账款
                                                                  山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    账龄组合               259,290,222.26 100% 13,018,371.38             5.02% 212,827,101.19 100%               10,956,155.96        5.15%
    组合小计               259,290,222.26 100% 13,018,371.38             5.02% 212,827,101.19 100%               10,956,155.96        5.15%
    合计                   259,290,222.26       --    13,018,371.38      --       212,827,101.19     --          10,956,155.96        --应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按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 年以内小计         259,182,501.73       99.96%           13,007,599.33        206,531,082.84          97.04%        10,326,554.13
    1至2年                  107,720.53          0.04%                 10,772.05        6,296,018.35          2.96%           629,601.83
    合计                 259,290,222.26         --             13,018,371.38        212,827,101.19          --            10,956,155.96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)本报告期转回或收回的应收账款情况(3)本报告期实际核销的应收账款情况(4)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(5)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
                                                                                                                      (%)
    客户 A               关联方                                13,224,638.85                                                          5.1%
    客户 B               非关联方                              12,430,308.70                                                          4.79%
    客户 C               非关联方                              10,613,692.51                                                          4.09%
                                                                      山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    客户 D                 关联方                                    8,341,870.39                                                   3.22%
    客户 E                 非关联方                                  8,250,698.32                                                   3.18%
    合计                              --                            52,861,208.77               --                                 20.38%(6)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(%)
    客户 A                     关联方                                                   13,224,638.85 5.1%
    客户 D                     关联方                                                      8,341,870.39 3.22%
    合计                                                                                21,566,509.24 8.32%(7)终止确认的应收款项情况(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额7、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
                             账面余额                      坏账准备                    账面余额                     坏账准备
           种类
                                          比例
                           金额                          金额     比例(%)          金额          比例(%)          金额        比例(%)
                                          (%)按组合计提坏账准备的其他应收款
    账龄组合                14,318,888.11     100%      748,726.48         5.2% 12,604,965.63          100%          635,787.05     5.04%
    组合小计                14,318,888.11     100%      748,726.48         5.2% 12,604,965.63          100%          635,787.05     5.04%
    合计                    14,318,888.11      --       748,726.48         --       12,604,965.63      --            635,787.05         --其他应收款种类的说明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                                                账面余额
                                                                坏账准备                                                 坏账准备
                                金额               比例                                  金额           比例
                                                            山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                             (%)                                        (%)1 年以内其中:
    1 年以内小计                 13,663,246.62 95.42%       683,162.33      12,494,190.37 99.12%             624,709.52
    1至2年                          655,641.49   4.58%          65,564.15      110,775.26   0.88%             11,077.53
    合计                         14,318,888.11    --        748,726.48      12,604,965.63    --              635,787.05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)本报告期转回或收回的其他应收款情况(3)本报告期实际核销的其他应收款情况(4)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(5)金额较大的其他应收款的性质或内容(6)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(%)
    客户 A               非关联方                         2,000,000.00 一年以内                                  13.97%
    客户 B               非关联方                           875,932.30 一年以内                                  6.12%
    客户 C               非关联方                           294,800.00 一年以内                                  2.06%
    客户 D               非关联方                           292,131.60 一年以内                                  2.04%
    客户 E               非关联方                           265,895.83 一年以内                                  1.86%
           合计                 --                    3,728,759.73             --                            26.05%
                                                                 山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文(7)其他应收关联方账款情况(8)终止确认的其他应收款项情况(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额8、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                               190,882,668.74       85.55%                               166,139,859.55         98.88%
    1至2年                                  32,250,752.29       14.45%                                 1,875,269.70          1.12%
    合计                                   223,133,421.03       --                                   168,015,129.25         --预付款项账龄的说明(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
    供应商 A             非关联方                             29,286,881.00 一年以内                     货未到
    供应商 B             非关联方                             25,289,506.76 一年以内                     货未到
    供应商 C             非关联方                             20,085,187.60 一年以内                     货未到
    供应商 D             非关联方                             12,478,463.98 一年以内                     货未到
    供应商 E             非关联方                              8,112,973.96 一年以内                     货未到
    合计                            --                        95,253,013.30             --                            --预付款项主要单位的说明(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(4)预付款项的说明9、存货(1)存货分类
                                                                                                                       单位: 元
         项目                           期末数                                                  期初数
                                                             山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                     账面余额          跌价准备     账面价值          账面余额        跌价准备         账面价值
    库存商品             119,918,372.06                119,918,372.06    110,003,533.62                   110,003,533.62
    周转材料               4,854,588.91                  4,854,588.91      1,822,271.24                     1,822,271.24
    合计                 124,772,960.97                124,772,960.97    111,825,804.86                   111,825,804.86(2)存货跌价准备(3)存货跌价准备情况10、其他流动资产11、可供出售金融资产(1) 可供出售金融资产情况(2)可供出售金融资产中的长期债权投资12、持有至到期投资(1) 持有至到期投资情况(2) 本报告期内出售但尚未到期的持有至到期投资情况13、长期应收款14、对合营企业投资和联营企业投资15、长期股权投资(1) 长期股权投资明细情况(2) 向投资企业转移资金的能力受到限制的有关情况16、投资性房地产(1)按成本计量的投资性房地产
                                                                                                           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              32,333,766.67                                                            32,333,766.67
    1.房屋、建筑物                32,333,766.67                                                            32,333,766.67
    二、累计折旧和累计              4,039,927.87           742,835.34                                       4,782,763.21
                                                             山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文摊销合计
    1.房屋、建筑物                 4,039,927.87              742,835.34                                     4,782,763.21三、投资性房地产账
                              28,293,838.80              -742,835.34                                   27,551,003.46面净值合计
    1.房屋、建筑物                28,293,838.80              -742,835.34                                   27,551,003.46五、投资性房地产账
                              28,293,838.80              -742,835.34                                   27,551,003.46面价值合计
    1.房屋、建筑物                28,293,838.80              -742,835.34                                   27,551,003.46(3) 按公允价值计量的投资性房地产17、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:           58,732,670.35                          6,079,793.70      2,866,079.19     61,946,384.86
    其中:房屋及建筑物           43,678,528.88                          2,321,545.37      2,848,197.61     43,151,876.64
      运输工具                4,196,963.07                             277,932.00                       4,474,895.07
    电子设备                      6,387,560.16                          3,464,634.75         2,200.00       9,849,994.91
    办公设备                      4,469,618.24                                                              4,469,618.24
             --            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:           15,804,491.99                          2,346,957.39      1,667,643.00     16,483,806.38
    其中:房屋及建筑物            8,122,314.46                             510,598.72     1,665,553.00      6,967,360.18
      运输工具                2,251,846.77                             182,783.15                       2,434,629.92
    电子设备                      3,271,669.91                          1,190,259.64         2,090.00       4,459,839.55
    办公设备                      2,158,660.85                             463,315.88                       2,621,976.73
             --            期初账面余额                                 --                           本期期末余额
    三、固定资产账面净值合计     42,928,178.36                              --                             45,462,578.48
    其中:房屋及建筑物           35,556,214.42                              --                             36,184,516.46
      运输工具                1,945,116.30                              --                              2,040,265.15
    电子设备                      3,115,890.25                              --                              5,390,155.36
    办公设备                      2,310,957.39                              --                              1,847,641.51
    电子设备                                                                --
    办公设备                                                                --
    五、固定资产账面价值合计     42,928,178.36                              --                             45,462,578.48
                                                           山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    其中:房屋及建筑物           35,556,214.42                           --                             36,184,516.46
       运输工具                1,945,116.30                          --                              2,040,265.15
    电子设备                       3,115,890.25                          --                              5,390,155.36
    办公设备                       2,310,957.39                          --                              1,847,641.51本期折旧额 2,346,957.39 元;本期由在建工程转入固定资产原价为 2,321,545.37 元。(2)暂时闲置的固定资产情况(3)通过融资租赁租入的固定资产(4)通过经营租赁租出的固定资产(5)期末持有待售的固定资产情况(6)未办妥产权证书的固定资产情况18、在建工程(1)在建工程情况
                                                                                                        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
    西峰仓库改造                                                              2,315,345.37               2,315,345.37
    合计                                                                      2,315,345.37               2,315,345.37
                                                   山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文(2)重大在建工程项目变动情况(3)在建工程减值准备(4) 重大在建工程的工程进度情况(5) 在建工程的说明19、工程物资20、固定资产清理21、生产性生物资产(1)以成本计量(2)以公允价值计量22、油气资产23、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               14,975,596.82                                              14,975,596.82
    土地使用权                     12,854,268.60                                              12,854,268.60
    财务软件                        1,451,661.54                                               1,451,661.54
    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
    oracle 数据库                    555,555.58                                                 555,555.58
    二、累计摊销合计                3,288,154.80       340,859.13                              3,629,013.93
    土地使用权                      2,465,384.23       132,064.41                              2,597,448.64
    财务软件                          760,511.36       142,128.05                               902,639.41
    百圆裤业商标                        3,000.00                                                   3,000.00
    网络防病毒模块                     49,999.95         11,111.11                                61,111.06
    oracle 数据库                       9,259.26        55,555.56                                64,814.82
    三、无形资产账面净值合计       11,687,442.02       -340,859.13                            11,346,582.89
    土地使用权                     10,388,884.37       -132,064.41                            10,256,819.96
                                                            山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    财务软件                               691,150.18           -142,128.05                                  549,022.13
    百圆裤业商标                                  0.00                                                              0.00
    网络防病毒模块                           61,111.15           -11,111.11                                   50,000.04
    oracle 数据库                          546,296.32            -55,555.56                                  490,740.76土地使用权财务软件百圆裤业商标网络防病毒模块oracle 数据库
    无形资产账面价值合计                 11,687,442.02          -340,859.13                                11,346,582.89
    土地使用权                           10,388,884.37          -132,064.41                                10,256,819.96
    财务软件                               691,150.18           -142,128.05                                  549,022.13
    百圆裤业商标                                  0.00                   0.00                                       0.00
    网络防病毒模块                           61,111.15           -11,111.11                                   50,000.04
    oracle 数据库                          546,296.32            -55,555.56                                  490,740.76本期摊销额元。(2)公司开发项目支出24、商誉25、长期待摊费用
                                                                                                           单位: 元
       项目           期初数         本期增加额      本期摊销额        其他减少额    期末数         其他减少的原因
    装修费                8,499,722.89    5,129,552.19    2,097,408.20                  11,531,866.88
    转让费                6,574,828.43      924,944.44    1,401,461.55                   6,098,311.32
    合计                 15,074,551.32    6,054,496.63    3,498,869.75                  17,630,178.20          --长期待摊费用的说明26、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已确认的递延所得税资产和递延所得税负债
                                                                                                           单位: 元
                     项目                                  期末数                             期初数递延所得税资产:
                                                        山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    资产减值准备                                                    3,448,231.73                          2,897,985.77
    可抵扣亏损                                                      1,950,947.11                          1,332,460.92
    未实现内部销售损益                                              7,981,290.25                          4,178,586.67
    递延收益                                                                                               500,000.00
    小计                                                           13,380,469.09                          8,909,033.36递延所得税负债:(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27、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                 11,591,943.01    2,335,825.12         160,670.27                        13,767,097.86
    合计                         11,591,943.01    2,335,825.12         160,670.27                        13,767,097.86资产减值明细情况的说明28、其他非流动资产29、短期借款(1)短期借款分类
                                                                                                         单位: 元
                    项目                           期末数                                  期初数
    抵押借款                                                      83,500,000.00                          78,000,000.00
    保证借款                                                      30,000,000.00                          30,000,000.00
    合计                                                         113,500,000.00                         108,000,000.00短期借款分类的说明(2)已到期未偿还的短期借款情况30、交易性金融负债31、应付票据
                                                                                                         单位: 元
                    种类                           期末数                                  期初数
                                                           山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    银行承兑汇票                                                       72,600,000.00                             40,000,000.00
    合计                                                               72,600,000.00                             40,000,000.0032、应付账款(1)应付账款情况
                                                                                                                 单位: 元
                     项目                              期末数                                       期初数
    1 年以内                                                           13,168,202.67                              9,949,449.51
    合计                                                               13,168,202.67                              9,949,449.51(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(3)账龄超过一年的大额应付账款情况的说明33、预收账款(1)预收账款情况
                                                                                                                 单位: 元
                      项目                                 期末数                                   期初数
    1 年以内                                                            26,822,962.17                            21,012,624.76
    1~2 年                                                                                                        117,766.99
    合计                                                                26,822,962.17                            21,130,391.75(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(3)账龄超过一年的大额预收账款情况的说明34、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
                                 2,823,815.56      23,709,036.92                    24,761,471.52             1,771,380.96贴和补贴
    二、职工福利费                                      1,781,225.27                     1,781,225.27
    三、社会保险费                     543,777.40       1,698,403.46                      897,408.72              1,344,772.14其中:1、医疗保险
                                    30,388.20        471,285.85                       164,907.11               666,581.16费
                                                    山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    2、基本养老保险费              92,221.40      996,675.25                 689,259.25                 399,637.40
    3、失业保险费                 414,677.40      136,509.21                     24,189.21              526,997.40
    4、工伤保险费                   4,321.40       52,109.34                      7,181.34               49,249.40
    5、生育保险费                   2,169.00       41,823.81                     11,871.81               32,121.00
    四、住房公积金               1,342,228.00     242,605.64                     36,685.64             1,548,148.00
    六、其他                     1,840,919.67     443,874.49                     39,794.39             2,244,999.77工会经费和职工教
                             1,840,919.67     443,874.49                     39,794.39             2,244,999.77育经费
    合计                         6,550,740.63   27,875,145.78             27,516,585.54                6,909,300.8735、应交税费
                                                                                                     单位: 元
                      项目                            期末数                             期初数
    增值税                                                         -534,448.85                         3,866,348.10
    营业税                                                          79,046.94                            30,882.79
    企业所得税                                                     147,037.57                          5,868,756.72
    个人所得税                                                      64,101.95                            42,500.42
    城市维护建设税                                                  74,037.61                           396,752.60
    土地使用税                                                            0.00                                 0.26
    房产税                                                          98,322.83                            26,437.23
    教育费附加                                                      50,443.25                           282,376.45
    价格调控基金                                                    13,883.30                            80,252.20
    河道管理费                                                     708,465.51                           587,764.12
    印花税                                                             998.53                               644.15
    合计                                                           701,888.64                         11,182,715.0436、应付利息37、应付股利38、其他应付款(1)其他应付款情况
                                                                                                     单位: 元
                    项目                           期末数                                期初数
           山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    1 年以内           1,786,397.90                    3,021,832.56
    1~2 年            1,823,112.42                    1,292,365.85
    2~3 年              850,049.41                     685,750.00
    3 年以上           5,490,196.01                    5,640,296.62
    合计               9,949,755.74                   10,640,245.03
                                                        山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文(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(3)账龄超过一年的大额其他应付款情况的说明(4)金额较大的其他应付款说明内容39、预计负债40、一年内到期的非流动负债(1)一年内到期的非流动负债情况(2)一年内到期的长期借款(3)一年内到期的应付债券(4)一年内到期的长期应付款41、其他流动负债42、长期借款(1)长期借款分类(2)金额前五名的长期借款43、应付债券44、长期应付款(1)金额前五名长期应付款情况(2)长期应付款中的应付融资租赁款明细45、专项应付款46、其他非流动负债
                                                                                                    单位: 元
                  项目                            期末账面余额                     期初账面余额
    信息化政府补助                                                                                    2,000,000.00
    合计                                                                                              2,000,000.00其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额
                                                              山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文47、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       133,340,000.00                                                                           133,340,000.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况48、库存股49、专项储备50、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)                 365,870,392.13                                                     365,870,392.13
    合计                                 365,870,392.13                                                     365,870,392.1351、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                          19,990,871.66             2,688,220.29                              22,679,091.95
    合计                                  19,990,871.66             2,688,220.29                              22,679,091.9552、一般风险准备53、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                                                         149,457,558.66            --
    调整后年初未分配利润                                                           149,457,558.66            --
    加:本期归属于母公司所有者的净利润                                              20,647,778.81            --
    减:提取法定盈余公积                                                             2,688,220.29
    期末未分配利润                                                                 167,417,117.18            --
                                                    山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文54、营业收入、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                                          182,110,460.06                            219,541,680.05
    其他业务收入                                             7,501,975.18                             8,611,710.79
    营业成本                                                95,206,474.50                           125,136,496.55(2)主营业务(分行业)
                                                                                                     单位: 元
                                     本期发生额                                    上期发生额
           行业名称
                          营业收入                营业成本              营业收入                营业成本
    服装                      182,110,460.06            91,184,515.73       219,541,680.05          120,519,487.81
    合计                      182,110,460.06            91,184,515.73       219,541,680.05          120,519,487.81(3)主营业务(分产品)
                                                                                                     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                     64,904,167.97            31,101,125.66        83,392,586.60           42,559,752.34
    西裤                       44,307,474.93            24,312,185.96        48,932,370.09           29,450,315.72
    牛仔裤                     69,602,617.83            34,193,361.27        84,454,101.14           46,792,969.20
    其他                        3,296,199.33             1,577,842.84         2,762,622.22            1,716,450.55
    合计                      182,110,460.06            91,184,515.73       219,541,680.05          120,519,487.81(4)主营业务(分地区)
                                                                                                     单位: 元
                                     本期发生额                                    上期发生额
           地区名称
                          营业收入                营业成本              营业收入                营业成本
    国内                      182,110,460.06            91,184,515.73       219,541,680.05          120,519,487.81
    合计                      182,110,460.06            91,184,515.73       219,541,680.05          120,519,487.81
                                                     山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文(5)公司来自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(%)
    客户 A                                        6,485,644.99                                              3.56%
    客户 B                                        3,639,528.66                                                 2%
    客户 C                                        3,552,681.23                                              1.95%
    客户 D                                        3,395,741.48                                              1.86%
    客户 E                                        2,393,872.50                                              1.31%
    合计                                         19,467,468.86                                             10.68%营业收入的说明55、合同项目收入56、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
    营业税                                  230,730.13              232,615.09 根据房租、品牌使用费缴纳
    城市维护建设税                          903,675.46            1,361,928.53 根据流转税额缴纳
    教育费附加                              645,291.85              610,130.91 根据流转税额缴纳
    地方税金及附加                                                  367,374.45 根据流转税额缴纳
    合计                                1,779,697.44              2,572,048.98                --营业税金及附加的说明57、销售费用
                                                                                                     单位: 元
                  项目                      本期发生额                              上期发生额
    工资、社保及福利费等                                     15,088,290.08                           9,888,597.19
    仓储费                                                    3,561,134.00                           4,519,805.30
    广告、业务宣传、促销费                                    5,051,149.86                           6,405,020.12
    辅料                                                      1,343,884.17                           1,620,107.87
    打包费                                                       343,884.17                             363,880.10
    房租                                                      6,537,403.79                           3,362,882.53
    装修费                                                    2,097,408.20                              617,947.14
    其他                                                      6,303,901.59                           1,252,166.94
                                             山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    合计                                               40,327,055.86                      28,030,407.1958、管理费用
                                                                                          单位: 元
                 项目                 本期发生额                         上期发生额
    工资、社保及福利费等                               11,760,888.19                       9,011,292.09
    会议费、差旅费                                      4,988,607.52                       5,065,701.30
    业务招待费                                           456,069.99                         477,825.50
    办公费                                              1,028,257.20                        616,395.90
    折旧费、无形资产摊销费                              3,430,651.86                       2,120,536.05
    税金                                                1,101,367.42                       1,124,540.10
    信息化建设                                           183,655.54                         408,277.78
    水电暖及日常维修费                                  1,359,654.46                       1,673,286.77
    培训费                                               162,541.33                         276,906.55
    其他                                                2,199,148.47                       7,971,736.23
    合计                                               26,670,841.98                      28,746,498.2759、财务费用
                                                                                          单位: 元
                 项目                 本期发生额                         上期发生额
    利息支出                                            6,605,931.33                       2,650,811.35
    利息收入                                           -4,826,699.89                        -846,288.06
    金融机构手续费                                       200,000.00                         273,977.96
    其他                                                 211,987.07                         110,533.78
    合计                                                2,191,218.51                       2,189,035.0360、公允价值变动收益61、投资收益(1)投资收益明细情况(2)按成本法核算的长期股权投资收益(3)按权益法核算的长期股权投资收益
                                                                                          单位: 元
                                                 山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文62、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                                                 2,175,154.85                         4,020,238.53
    合计                                                         2,175,154.85                         4,020,238.5363、营业外收入(1)营业外收入情况
                                                                                                        单位: 元
                                                                                    计入当期非经常性损益的
                 项目              本期发生额                上期发生额
                                                                                               金额
    合计                                    2,000,000.00(2)政府补助明细64、营业外支出
                                                                                                        单位: 元
                                                                                         计入当期非经常性损益
                   项目                 本期发生额                上期发生额
                                                                                               的金额其中:固定资产处置损失
    对外捐赠                                         88,000.00                  180,000.02
    其他                                              2,794.26
    合计                                             90,794.26                  180,000.0265、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                                  8,211,369.15                   11,714,085.92
    递延所得税调整                                                   -4,898,015.85                    -2,572,789.59
    合计                                                              3,313,353.30                    9,141,296.33
                                           山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文66、基本每股收益和稀释每股收益的计算过程67、其他综合收益68、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
    利息收入                                                                           4,826,699.89
    其他                                                                               3,672,512.71
                             合计                                                  8,499,212.60收到的其他与经营活动有关的现金说明(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                                                                           3,541,697.41
    仓储费用等销售费用                                                                 8,341,690.14
                                                   山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    会议费等管理费用                                                                               10,637,993.99
    其他                                                                                           19,477,268.58
                                 合计                                                          41,998,650.12支付的其他与经营活动有关的现金说明(3)收到的其他与投资活动有关的现金(4)支付的其他与投资活动有关的现金(5)收到的其他与筹资活动有关的现金(6)支付的其他与筹资活动有关的现金
                                                                                                   单位: 元
                                 项目                                          金额
    融资费                                                                                            200,000.00
                                 合计                                                             200,000.00支付的其他与筹资活动有关的现金说明69、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                                                        19,857,844.54                    28,137,369.94
    加:资产减值准备                                               2,175,154.85                      4,020,238.53
    固定资产折旧、油气资产折耗、生产性生物资产折旧                 3,089,792.73                      1,643,215.00
    无形资产摊销                                                     340,859.13                       275,000.01
    长期待摊费用摊销                                               3,498,869.75                       783,348.93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)
    财务费用(收益以“-”号填列)                                 6,805,931.33                       268,053.36
    递延所得税资产减少(增加以“-”号填列)                       -4,471,435.73                     -973,703.88
    存货的减少(增加以“-”号填列)                              -12,947,156.11                   16,759,987.65
    经营性应收项目的减少(增加以“-”号填列)                    -96,709,296.94                  -179,747,183.61
    经营性应付项目的增加(减少以“-”号填列)                    30,698,568.13                    35,769,791.56
                                                          山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    经营活动产生的现金流量净额                                            -47,660,868.32                   -93,063,882.51
    2.不涉及现金收支的重大投资和筹资活动:                          --                              --
    3.现金及现金等价物净变动情况:                                  --                              --
    现金及现金等价物净增加额                                              -66,173,346.81                  -185,878,234.17(2)本报告期取得或处置子公司及其他营业单位的相关信息(3)现金和现金等价物的构成
                                                                                                           单位: 元
                        项目                                   期末数                          期初数
    其中:库存现金                                                          2,707,261.51                     1,889,363.25
    可随时用于支付的银行存款                                          192,288,183.76                  259,379,428.83
    可随时用于支付的其他货币资金                                       20,100,000.00                   20,000,000.00
    三、期末现金及现金等价物余额                                          215,095,445.27                  281,268,792.0870、所有者权益变动表项目注释八、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九、关联方及关联交易1、本企业的母公司情况2、本企业的子公司情况
                        企业            法定代表                                   持股比例 表决权比例 组织机构代
    子公司全称 子公司类型          注册地               业务性质      注册资本
                        类型               人                                          (%)      (%)           码山西百圆裤
             控股子公司 民营 山西太原市 杨建新     商业                                 100%     100% 70113060-9
    业有限公司                                                     25,000,000.00兰州百圆服
             控股子公司 民营 甘肃兰州市 杨建新     商业                                 100%     100% 55125213-2
    饰有限公司                                                     15,000,000.00长沙诚勤服
             控股子公司 民营 湖南长沙市 唐鹏       商业                                 100%     100% 55071111-4
    装有限公司                                                     33,000,000.00郑州百瑞裤
             控股子公司 民营 河南郑州市 梁鸿       商业                                  70%      70% 55693318-0
    业有限公司                                                     3,000,000.00
                                                             山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文合肥百圆裤
    业销售有限 控股子公司 民营 安徽合肥市 籍鹏龙         商业                                       70%       70% 55019178-8
                                                                    4,571,429.00公司南宁诚勤服
             控股子公司 民营 广西南宁市 尹腾飞       商业                                   100%         100% 58195137-2
    饰有限公司                                                          23,000,000.00南京百圆裤
             控股子公司 民营 江苏南京市 曹玉鹏       商业                                   100%         100% 58045165-9
    业有限公司                                                          37,000,000.00贵阳百圆裤
             控股子公司 民营 贵州贵阳市 许刚         商业                                       70%       70% 58065091-4
    业有限公司                                                          1,000,000.00上海风汇电
    子商务有限 控股子公司 民营 上海市         蔡明       商业                                       51%       51%
                                                                    500,000.00公司武汉实宜舒
    商贸有限公 控股子公司 民营 武汉市         樊景岩     商业                                       70%       70% 05202558-4
                                                                    25,181,000.00司江西百圆裤
    业商贸有限 控股子公司 民营 南昌市         赵洲       商业                                   100%         100% 05442698-x
                                                                    11,000,000.00公司广州百博服
             控股子公司 民营 广州市       赵海滨     商业                                   100%         100% 05657289-2
    装有限公司                                                          16,002,900.00南昌旺通仓
             控股子公司 民营 江西南昌     赵洲       商业                                   100%         100% 06539515-4
    储有限公司                                                          100,000.003、本企业的合营和联营企业情况4、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
    韩高荣                                  本公司监事
    刘文宪                                  本公司董事
    山西百之源餐饮有限公司                  同一实际控制人                             77517264-1
    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                             79021578-5本企业的其他关联方情况的说明
                                                     山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文5、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(%)
    韩高荣            仓储服务费        市场价                798,378.60      22.31%    1,190,434.30      26.34%
    刘文宪            仓储服务费        市场价                260,613.20      7.28%
    王泽                                                                                  798,378.60      17.01%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(%)
    韩高荣            销售裤子          市场价               3,395,741.48     1.86%     7,794,663.69      3.55%
    刘文宪            销售裤子          市场价               2,308,081.80     1.27%
    王泽                                                                                11,420,115.67      5.2%(2)关联托管/承包情况(3)关联租赁情况(4)关联担保情况(5)关联方资金拆借(6)关联方资产转让、债务重组情况(7)其他关联交易6、关联方应收应付款项十、股份支付1、股份支付总体情况
                                               山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文2、以权益结算的股份支付情况3、以现金结算的股份支付情况4、以股份支付服务情况5、股份支付的修改、终止情况十一、或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响2、为其他单位提供债务担保形成的或有负债及其财务影响十二、承诺事项1、重大承诺事项2、前期承诺履行情况十三、资产负债表日后事项1、重要的资产负债表日后事项说明2、资产负债表日后利润分配情况说明3、其他资产负债表日后事项说明十四、其他重要事项1、非货币性资产交换2、债务重组3、企业合并4、租赁5、期末发行在外的、可转换为股份的金融工具6、以公允价值计量的资产和负债7、外币金融资产和外币金融负债8、年金计划主要内容及重大变化
                                                                        山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文9、其他十五、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
                                            (%)                            (%)                         (%)                               (%)按组合计提坏账准备的应收账款
    账龄组合              259,201,780.80 89.76%             12,960,089.04           5% 211,974,508.11 90.78%              10,911,939.10      5.15%
    其他组合               29,579,659.59 10.24%                                         21,527,504.01      9.22%
    组合小计              288,781,440.39                    12,960,089.04              233,502,012.12                     10,911,939.10
    合计                  288,781,440.39 --                 12,960,089.04 --           233,502,012.12 --                  10,911,939.10 --应收账款种类的说明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:         --                     --           --                      --                             --            --1 年以内小
                     288,781,440.39        100%          12,960,089.04                  205,710,234.20 97.04%                   10,285,511.71计
    1至2年                                                                                    6,264,273.91         2.96%              626,427.39
    合计                 288,781,440.39         --           12,960,089.04                  211,974,508.11          --              10,911,939.10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
                                                               山西百圆裤业连锁经营股份有限公司 2013 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应收账款□ 适用 √ 不适用(2)本报告期转回或收回的应收账款情况(3)本报告期实际核销的应收账款情况(4)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(5)金额较大的其他的应收账款的性质或内容(6)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
                                                                                                              (%)
    客户 A                关联方                             13,224,638.85            一年以内                              4.58%
    客户 B                非关联方                           12,430,308.70            一年以内                               4.3%
    客户 C                非关联方                           10,613,692.51            一年以内                              3.68%
    客户 D                关联方                              8,341,870.39            一年以内                              2.89%
    客户 E                非关联方                            8,250,698.32            一年以内                              2.86%
    合计                  --                       52,861,208.77                                        18.31%(7)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(%)
    客户 A                     关联方                                           13,224,638.85                               4.58%
    客户 D                     关联方                                               8,341,870.39                            2.89%
            合计                          --                                21,566,509.24                               7.47%(8)以应收款项为标的资产进行资产证券化的,需简要说明相关交易安排2、其他应收款(1)其他应收款
                                                                                                                    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
                                                                      山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                                   比例                        比例                           比例                       比例
                                金额                           金额                          金额                            金额
                                                   (%)                         (%)                             (%)                       (%)按组合计提坏账准备的其他应收款
                                                                                                              89.69
    账龄组合                       9,970,168.54 100%               540,946.50 5.39%          5,957,185.97                        299,743.94 5.03%
                                                                                                                    %
                                                                                                              89.69
    组合小计                       9,970,168.54 100%               540,946.50 5.39%          5,957,185.97                        299,743.94 5.03%
                                                                                                                    %单项金额虽不重大但单项
                                                                                                              10.31
    计提坏账准备的其他应收                                                                       684,552.80
                                                                                                                    %款
    合计                           9,970,168.54 --                 540,946.50 --             6,641,738.77 --                     299,743.94 --其他应收款种类的说明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:         --                      --          --                     --                             --             --
    1 年以内小计           10,040,168.54        100%             540,946.50                5,919,493.19 99.37%                          295,974.66
    1至2年                                                                                       37,692.78        0.63%                   3,769.28
    合计                   10,040,168.54         --              540,946.50                5,957,185.97            --                   299,743.94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
                                                                 山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文(2)本报告期转回或收回的其他应收款情况(3)本报告期实际核销的其他应收款情况(4)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(5)金额较大的其他应收款的性质或内容(6)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(%)
    客户 A                 非关联方                            2,000,000.00 一年以内                                     19.92%
    客户 B                 非关联方                                 875,932.30 一年以内                                  8.72%
    客户 C                 非关联方                                 294,800.00 一年以内                                  2.94%
    客户 D                 非关联方                                 292,131.60 一年以内                                  2.91%
    客户 E                 非关联方                                 265,895.83 一年以内                                  2.65%
           合计                     --                     3,728,759.73                --                            37.14%(7)其他应收关联方账款情况(8)以其他应收款项为标的资产进行资产证券化的,需简要说明相关交易安排3、长期股权投资
                                                                                                                 单位: 元
                                                                                                    在被投
                                                                                  在被              资单位              本
                                                                                  投资       在被投 持股比       本期 期
    被投资单 核算方                                                                   单位       资单位 例与表 减值 计提 现
                    投资成本             期初余额    增减变动        期末余额
    位        法                                                                   持股       表决权 决权比 准备 减值 金
                                                                                  比例 比例(%) 例不一            准备 红
                                                                                      (%)           致的说              利
                                                                                                      明山西百圆
    裤业有限 成本法     25,841,575.67    25,841,575.67                  25,841,575.67 100%        100% 不适用公司兰州百圆
    服饰有限 成本法     15,000,000.00    15,000,000.00                  15,000,000.00 100%        100% 不适用公司
                                                                山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文郑州百瑞
    裤业有限 成本法       2,100,000.00    2,100,000.00                   2,100,000.00   70%   70% 不适用公司合肥百圆
    裤业销售 成本法       3,200,000.00    3,200,000.00                   3,200,000.00   70%   70% 不适用有限公司长沙诚勤
    服装有限 成本法      33,000,000.00   33,000,000.00                  33,000,000.00 100%    100% 不适用公司南宁诚勤
    服饰有限 成本法      23,000,000.00   23,000,000.00                  23,000,000.00 100%    100% 不适用公司南京百圆
    裤业有限 成本法      37,000,000.00   37,000,000.00                  37,000,000.00 100%    100% 不适用公司贵阳百圆
    裤业有限 成本法        700,000.00      700,000.00                     700,000.00    70%   70% 不适用公司上海风汇
    电子商务 成本法        255,000.00      255,000.00                     255,000.00    51%   51% 不适用有限公司武汉实宜
    舒商贸有 成本法      17,626,700.00   10,626,700.00   7,000,000.00   17,626,700.00   70%   70% 不适用限公司江西百圆
    裤业商贸 成本法      11,000,000.00    4,000,000.00   7,000,000.00   11,000,000.00 100%    100% 不适用有限公司广州百博
    服装有限 成本法      16,002,900.00    6,000,000.00 10,002,900.00    16,002,900.00 100%    100% 不适用公司南昌旺通
    仓储有限 成本法        100,000.00             0.00    100,000.00      100,000.00 100%     100% 不适用公司
    合计       --     184,826,175.67 160,723,275.67 24,102,900.00 184,826,175.67        --    --      --长期股权投资的说明4、营业收入和营业成本(1)营业收入
                                                                                                          单位: 元
                                                            山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
              项目                           本期发生额                                 上期发生额
    主营业务收入                                              183,357,897.12                              211,146,462.39
    其他业务收入                                                7,501,975.18                                8,611,710.79
    合计                                                      190,859,872.30                              219,758,173.18
    营业成本                                                  112,585,895.48                              128,309,553.63(2)主营业务(分行业)
                                                                                                           单位: 元
                                            本期发生额                                  上期发生额
           行业名称
                                 营业收入                营业成本            营业收入                营业成本
    服装                              183,357,897.12          108,563,936.71       211,146,462.39         123,692,544.89
    合计                              183,357,897.12          108,563,936.71       211,146,462.39         123,692,544.89(3)主营业务(分产品)
                                                                                                           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                             65,124,407.17           37,752,225.31        81,436,493.36          45,631,152.39
    西裤                               43,098,132.62           26,034,851.67        47,301,988.55          29,065,864.21
    牛仔裤                             71,380,291.78           42,582,546.13        79,883,677.13          47,392,254.14
    其他                                3,755,065.55            2,194,313.60           2,524,303.35         1,603,274.15
    合计                              183,357,897.12          108,563,936.71       211,146,462.39         123,692,544.89(4)主营业务(分地区)
                                                                                                           单位: 元
                                            本期发生额                                  上期发生额
           地区名称
                                 营业收入                营业成本            营业收入                营业成本
    国内                              183,357,897.12          108,563,936.71       211,146,462.39         123,692,544.89
    合计                              183,357,897.12          108,563,936.71       211,146,462.39         123,692,544.89(5)公司来自前五名客户的营业收入情况
                                                                                                           单位: 元
                                                                                              占公司全部营业收入的
                      客户名称                                      营业收入总额
                                                                                                     比例(%)
                                                 山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
    客户 A                                                                  6,485,644.99                  3.54%
    客户 B                                                                  3,639,528.66                  1.98%
    客户 C                                                                  3,552,681.23                  1.94%
    客户 D                                                                  3,395,741.48                  1.85%
    客户 E                                                                  2,393,872.50                  1.31%
    合计                                                                  19,467,468.86                  10.62%营业收入的说明5、投资收益(1)投资收益明细(2)按成本法核算的长期股权投资收益(3)按权益法核算的长期股权投资收益6、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                                                            26,882,202.94                30,422,332.15
    加:资产减值准备                                                   2,289,352.50                 3,998,219.04
    固定资产折旧、油气资产折耗、生产性生物资产折旧                     2,839,451.05                 1,397,621.42
    无形资产摊销                                                        332,857.22                   269,598.07
    财务费用(收益以“-”号填列)                                     6,805,931.33                  268,053.36
    递延所得税资产减少(增加以“-”号填列)                             -72,338.12                  -999,554.76
    存货的减少(增加以“-”号填列)                                   3,275,494.19                20,587,626.17
    经营性应收项目的减少(增加以“-”号填列)                  -103,983,921.34               -174,985,969.95
    经营性应付项目的增加(减少以“-”号填列)                        27,677,826.25                63,806,385.45
    经营活动产生的现金流量净额                                    -33,953,143.98               -55,235,689.05
    2.不涉及现金收支的重大投资和筹资活动:                      --                           --
    3.现金及现金等价物净变动情况:                              --                           --
    现金及现金等价物净增加额                                      -75,230,382.17              -244,811,428.30
                                                                山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文7、反向购买下以评估值入账的资产、负债情况十六、补充资料1、当期非经常性损益明细表
                                                                                                                       单位: 元
                               项目                                        金额                                说明
    除上述各项之外的其他营业外收入和支出                                          1,909,205.74
    减:所得税影响额                                                                  477,301.44
    合计                                                                          1,431,904.30                       --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用2、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
    归属于公司普通股股东的净利润                                       3.04%                         0.15                         0.15扣除非经常性损益后归属于公司普通股股东
                                                                   2.83%                         0.14                         0.14的净利润4、公司主要会计报表项目的异常情况及原因的说明
           项目                   本报告期              上年同期              同比增减(%)                      变动原因
    销售费用                              40,327,055.86        28,030,407.19                       43.87% 主要原因为职工薪酬、房
                                                                                                        租及装修费增加
    所得税费用                             3,313,353.30         9,141,296.33                   -63.75% 主要原因为报告期未
                                                                                                        实现内部销售损益导
                                                                                                        致递延所得税资产增
                                                                                                        加
    营业税金及附加                         1,779,697.44         2,572,048.98                   -30.81% 主要原因为营业收入下
                                                                                                        降,营业税金及附加相应
                                                                                                        降低
    资产减值损失                           2,175,154.85         4,020,238.53                   -45.89% 主要原因为报告期应收
                                                                                                        账款增加低于上年同期,
                                                                                                        应收账款减值准备相应
                                 山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                                              减少
    项目              期末数           期初数    同比增减(%)             变动原因
    预付账款   223,133,421.03   168,015,129.25              32.81% 主要原因为预付房租及
                                                              购房款增加
    应付票据    72,600,000.00    40,000,000.00               81.5% 主要原因为公司银行承
                                                              兑汇票增加
    应付账款    13,168,202.67     9,949,449.51              32.35% 主要原因为应付供应商
                                                              货款增加
    应交税费      701,888.64     11,182,715.04             -93.72% 主要原因为当期应交税
                                                              费减少
    在建工程                      2,315,345.37              -100% 主要原因为在建工程转
                                                              入固定资产
                                                        山西百圆裤业连锁经营股份有限公司 2013 半年度报告全文
                                     第九节 备查文件目录一、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)签名并盖章的财务报表。二、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。三、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
                                                                                   法定代表人:杨建新
                                                                                    二〇一三年八月六日
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