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ST椰岛(600238)公告正文

海南椰岛:2008年半年度报告

公告日期 2008-08-06
股票简称:ST椰岛 股票代码:600238
海南椰岛(集团)股份有限公司2008年半年度报告
    
    目录
    一、重要提示 3
    二、公司基本情况 4
    三、股本变动及股东情况 5
    四、董事、监事和高级管理人员 9
    五、董事会报告 10
    六、重要事项 13
    七、财务会计报告(未经审计) 18
    八、备查文件目录 96
   一、重要提示
    (一)本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    (二)公司全体董事出席董事会会议。
    (三)公司半年度财务报告未经审计。
    (四)本公司不存在大股东占用资金情况。
    (五)公司负责人张春昌、主管会计工作负责人邵祖权及会计机构负责人(会计主管人员)陈辉林声明:保证本半年度报告中财务报告的真实、完整。
     二、公司基本情况
    (一)公司基本情况简介
    1、 公司法定中文名称:海南椰岛(集团)股份有限公司
    公司法定中文名称缩写:海南椰岛
    公司英文名称:HAI NAN YEDAO (GROUP)CO.,LTD.
    2、 公司A股上市交易所:上海证券交易所
    公司A股简称:海南椰岛
    公司A股代码:600238
    3、 公司注册地址:海南省海口市龙昆北路13-1号
    公司办公地址:海南省海口市龙昆北路13-1号
    邮政编码:570105
    公司国际互联网网址:www.yedao.com
    公司电子信箱:info@yedao.com
    4、 公司法定代表人:张春昌
    5、 公司董事会秘书:张军
    电话:0898-66532925
    传真:0898-66532908
    E-mail:zhang_jun@yedao.com
    联系地址:海南省海口市龙昆北路13-1号
    公司证券事务代表:王国盛
    电话:0898-66532987
    传真:0898-66532908
    E-mail:wang_gs@yedao.com
    联系地址:海南省海口市龙昆北路13-1号
    6、 公司信息披露报纸名称:《上海证券报》、《中国证券报》
    登载公司半年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn
    公司半年度报告备置地点:公司董事会办公室
    
     (二)主要财务数据和指标:
    
    1、主要会计数据和财务指标
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本报告期末              上年度期末              本报告期末比上年度期末增减(%)  
    总资产                             1,256,743,677.71        1,062,695,844.76        18.26                             
    所有者权益(或股东权益)           639,411,229.45          577,444,007.28          10.73                             
    每股净资产(元)                     3.8519                  3.4786                  10.73                             
    报告期(1-6月)        上年同期                本报告期比上年同期增减(%)      
    营业利润                           33,604,931.92           24,123,673.06           39.30                             
    利润总额                           37,285,347.11           26,719,079.57           39.55                             
    净利润                             34,359,946.42           23,305,283.76           47.43                             
    扣除非经常性损益后的净利润         21,435,165.53           20,082,465.93           6.74                              
    基本每股收益(元)                   0.2070                  0.1404                  47.44                             
    扣除非经常性损益后的基本每股收益(  0.1291                  0.1210                  6.69                              
    元)                                                                                                                  
    稀释每股收益(元)                   0.2070                  0.1404                  47.44                             
    净资产收益率(%)                    5.37                    4.28                    增加1.09个百分点                  
    经营活动产生的现金流量净额         -234,815,397.53         -48,425,527.20          -384.90                           
    每股经营活动产生的现金流量净额     -1.4146                 -0.2917                 -384.95                           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2、非经常性损益项目和金额:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    非经常性损益项目                                                             年初至报告期期末金额                    
    非流动资产处置损益                                                           9,046,229.24                            
    计入当期损益的政府补助,但与公司业务密切相关,按照国家统一标准定额或定量享   4,238,634.12                            
    受的政府补助除外                                                                                                     
    除上述各项之外的其他营业外收支净额                                           -174,728.84                             
    所得税费用的影响                                                             -2,700.00                               
    少数股东损益的影响                                                           -182,653.63                             
    合计                                                                         12,924,780.89                           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
     三、股本变动及股东情况
    
    (一)股份变动情况表
    单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本次变动前               本次变动增减(+,-)                          本次变动后              
    数量           比例(%)   发   送   公积金  其他           小计           数量           比例(%)  
      行   股   转股                                                          
      新                                                                      
      股                                                                      
    一、有限售条件股份                                                                                                   
    1、国家持股                                                                                                          
    2、国有法人持股     24,113,853     14.53                       -8,039,391     -8,039,391     16,074,462     9.68     
    3、其他内资持股     25,914,110     15.61                       -20,704,719    -20,704,719    5,209,391      3.14     
    其中:境内非国有法   25,914,110     15.61                       -20,704,719    -20,704,719    5,209,391      3.14     
    人持股                                                                                                               
    境内自然人持股                                                                                                       
    4、外资持股                                                                                                          
    其中:境外法人持股                                                                                                   
    境外自然人持股                                                                                                       
    有限售条件股份合计  50,027,963     30.14                       -28,744,110    -28,744,110    21,283,853     12.82    
    二、无限售条件流通股份                                                                                               
    1、人民币普通股     115,972,037    69.86                       28,744,110     28,744,110     144,716,147    87.18    
    2、境内上市的外资                                                                                                    
    股                                                                                                                   
    3、境外上市的外资                                                                                                    
    股                                                                                                                   
    4、其他                                                                                                              
    无限售条件流通股份  115,972,037    69.86                       28,744,110     28,744,110     144,716,147    87.18    
    合计                                                                                                                 
    三、股份总数        166,000,000    100.00                      0              0              166,000,000    100.00   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     (二)股东情况
    1、股东数量和持股情况
    单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    报告期末股东总数                                                                                           14,911户  
    前十名股东持股情况                                                                                                   
    股东名称                         股东性质      持股比例(%)    持股总数       报告期内增减   持有有限售条   质押或冻  
                                                     件股份数量     结的股份  
                                                                    数量      
    海口市国有资产经营有限公司       国有法人      13.71          22,761,512     -1,352,341     16,074,462     无        
    国信证券股份有限公司             境内非国有法  3.87           6,430,000      -1,545                        无        
    人                                                                                  
    泸州酒业集中发展区有限公司       境内非国有法  2.78           4,608,497      4,608,497                     无        
    人                                                                                  
    贵阳神采广告有限公司             境内非国有法  2.65           4,393,900      -1,005,404                    无        
    人                                                                                  
    海南琪琳包装有限公司             境内非国有法  2.52           4,176,285      -1,000                        无        
    人                                                                                  
    中国工商银行-宝盈泛沿海区域增   其他          2.30           3,825,600      -473,015                      无        
    长股票证券投资基金                                                                                                   
    大成价值增长证券投资基金         其他          2.11           3,495,717      3,495,717                     无        
    海南欣茂投资实业有限责任公司     境内非国有法  1.78           2,960,240      -4,144,108                    无        
    人                                                                                  
    中国农业银行-大成景阳领先股票   其他          1.56           2,595,928      2,595,928                     无        
    型证券投资基金                                                                                                       
    长安创新(北京)投资咨询有限公   境内非国有法  1.50           2,487,717      2,487,717                     无        
    司                               人                                                                                  
    前十名无限售条件股东持股情况                                                                                         
    股东名称                                           持有无限售条件股份数量    股份种类                                
    海口市国有资产经营有限公司                         6,687,050                 人民币普通股                            
    国信证券股份有限公司                               6,430,000                 人民币普通股                            
    泸州酒业集中发展区有限公司                         4,608,497                 人民币普通股                            
    贵阳神采广告有限公司                               4,393,900                 人民币普通股                            
    海南琪琳包装有限公司                               4,176,285                 人民币普通股                            
    中国工商银行-宝盈泛沿海区域增长股票证券投资基金   3,825,600                 人民币普通股                            
    大成价值增长证券投资基金                           3,495,717                 人民币普通股                            
    海南欣茂投资实业有限责任公司                       2,960,240                 人民币普通股                            
    中国农业银行-大成景阳领先股票型证券投资基金       2,595,928                 人民币普通股                            
    长安创新(北京)投资咨询有限公司                   2,487,717                 人民币普通股                            
    上述股东关联关系或一致行动关系的说明               公司未知上述股东之间有无关联关系,也未知其是否属于《上市公司股东  
            持股变动信息披露管理办法》规定的一致行动人。                      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
     前十名有限售条件股东持股数量及限售条件
    单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    序号     有限售条件股东名称  持有的有限售   有限售条件股份可上市交易情况      限售条件                               
    条件股份数量   可上市交易时间    新增可上市交易                                         
                       股份数量                                               
    1.       海口市国有资产经营  16,074,462     2009年2月15日     8,300,000       1、现持有的公司非流通股份自获得上市流  
    有限公司                           2010年2月15日     7,774,462       通权之日(即送股完成之日)起,至少在24 
                                       个月内不在交易所上市竞价交易;2、自上  
                                       述限售期满后,通过证券交易所挂牌交易出 
                                       售股份,出售数量占公司股份总数的比例在1 
                                       2个月内不超过5%,在24个月内不超过10%,  
                                       且在此24个月内,只有在任一连续5个交易  
                                       日(公司全天停牌的,该日不计入5个交易日 
                                       )公司二级市场股票收盘价格不低于公司股  
                                       权分置改革前最后一天的收盘价(若此期间 
                                       有派息、送股、资本公积金转增股份等除权 
                                       事项,应对该价格进行除权处理)的时候, 
                                       海口市国有资产经营有限公司方可通过上海 
                                       证券交易所挂牌交易出售所持有的非流通股 
                                       股份。                                 
    2.       深圳市慧能(集团)有  1,500,000                        1,500,000       偿还公司第一大股东因股权分置改革替其代 
    限公司                                                               垫的股份后经申请方可流通。             
    3.       海南金泰房地产开发  1,000,000                        1,000,000       偿还公司第一大股东因股权分置改革替其代 
    公司                                                                 垫的股份后经申请方可流通。             
    4.       北京市海淀新天地电  568,348                          568,348         偿还公司第一大股东因股权分置改革替其代 
    子信息技术研究所                                                     垫的股份后经申请方可流通。             
    5.       海南永信房地产开发  500,000                          500,000         偿还公司第一大股东因股权分置改革替其代 
    公司                                                                 垫的股份后经申请方可流通。             
    6.       深圳市福田区园岭实  300,000                          300,000         偿还公司第一大股东因股权分置改革替其代 
    业公司晶都商场                                                       垫的股份后经申请方可流通。             
    7.       海口市银建装修工程  250,000                          250,000         偿还公司第一大股东因股权分置改革替其代 
    公司                                                                 垫的股份后经申请方可流通。             
    8.       海南迪发天然剑麻制  200,000                          200,000         偿还公司第一大股东因股权分置改革替其代 
    品有限公司                                                           垫的股份后经申请方可流通。             
    9.       海南恒生贸易公司    200,000                          200,000         偿还公司第一大股东因股权分置改革替其代 
                                       垫的股份后经申请方可流通。             
    10.      海口东影科投有限公  100,000                          100,000         偿还公司第一大股东因股权分置改革替其代 
    司                                                                   垫的股份后经申请方可流通。             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2、控股股东及实际控制人变更情况
    本报告期内公司控股股东及实际控制人没有发生变更。
    
     四、董事、监事和高级管理人员
    
    (一)董事、监事和高级管理人员持股变动
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    姓名             职务             年初持股数       本期增持股份数  本期减持股份数   期末持股数       变动原因        
            量              量                                                
    黎炎君           董事             5,100                            -1,200           3,900            二级市场买卖    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (二)新聘或解聘公司董事、监事、高级管理人员的情况
    1、公司2008年第二次临时股东大会审议通过了《关于公司董事会换届选举的议案》,选举产生了本公司第五届董事会董事共9人:张春昌、饶哲、梁耀、黎炎君、谢德全、张军、冷明权(独立董事)、薛旭(独立董事)、张烨炜(独立董事)。 2、公司2008年第二次临时股东大会审议通过了《关于公司监事会换届选举的议案》,选举产生了本公司第五届监事会股东监事和外部监事2人:左道平、刘文寿。另外,根据《公司章程》规定,本公司于2008年6月5日通过职工民主选举李树春为职工监事。 3、经公司第五届董事会第一次会议审议通过,董事会聘任马贤明先生为公司总经理。 4、经公司第五届董事会第一次会议审议通过,董事会聘任张军先生为公司董事会秘书。 5、经公司第五届董事会第一次会议审议通过,董事会聘任司徒功云先生、葛振愉先生为公司副总经理,聘任邵祖权先生为公司财务总监。
    
     五、董事会报告
    
    (一)报告期内整体经营情况的讨论与分析
    报告期内,公司重点推进了以下几项工作:
    1、根据公司新制定的发展战略调整业务架构和产品品系,确保资源向保健酒、木薯深加工等核心业务和主导产品集中;
    2、精简组织机构,压缩管理层级。进一步理顺了公司与下属各经营实体的责权利关系,强化了公司在战略规划、对外投资、监督控制和绩效考核等方面的总部职能;
    3、在对业务流程进行梳理、优化的基础上,启用了新的电子办公平台(O/A)。运营管理效率和日常决策效率较以往有了大幅提升;
    4、聘请中介机构评估内部控制的有效性,对内控存在的薄弱环节制定了详细的改进方案。
    报告期内,公司在面临运营成本上升压力加大的情况下,依然保持了收入和利润的稳步增长。1-6月份,实现主营业务收入383,552,982.48元,净利润34,359,946.42元,分别比上年同期增长19.38%和47.43%。
    (二)公司主营业务及其经营状况
    报告期内,保健酒业务实现销售收入258,818,774.05元,与上年同期相比增长15.31%。为进一步做优、做强保健酒业务,公司加大了椰岛海王酒市场推广力度,力争在较短时期内使其成为继椰岛鹿龟酒之后又一项保健酒拳头产品。除增加椰岛海王酒的品牌培育投入外,公司还针对海王酒定位于餐饮消费市场的特点,对现有的营销体系和销售政策做出调整,以提高广告投放的精准度,增强公司对销售渠道的控制力,调动经销商和一线销售人员两方面的积极性。
    在基础原材料普遍涨价的大背景下,木薯原淀粉和变性淀粉价格从年初到现在也都有较大幅度上涨。基于对大宗农产品未来价格走势的判断,公司一方面增加了现有木薯淀粉产能的技改投入,通过内部挖潜增加今年新榨季的木薯淀粉产量,另一方面适当调整销售策略,增加了下半年的产品销售比重。此外,在国家确定海南为以非粮作物生产燃料乙醇试点地区后,公司拟将木薯燃料乙醇作为木薯深加工业务一项新的产品线。燃料乙醇项目的生产规模初步确定为10万吨,目前正在向国家有关部门申请项目核准。与“10万吨燃料乙醇项目”配套的老挝木薯基地建设也已进入前期的试验种植阶段。
    1、主营业务分行业、分产品情况表 
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    分行业或分产品                    营业收入          营业成本           毛利率(%  营业收   营业成本  毛利率比上年同期 
                                )         入比上   比上年同  增减(%)        
                                          年同期   期增减(                   
                                          增减(   %)                       
                                          %)                                
    分行业                                                                                                               
    酒类                              258,818,774.05    100,077,347.21     61.33     15.31    4.82      增加3.87个百分点 
    贸易                              102,572,265.61    101,238,146.43     1.30      76.13    81.66     减少3.01个百分点 
    淀粉                              312,982.90        179,682.39         42.59     -95.11   -97.33    增加47.99个百分  
                                                             点               
    保健品                            17,913,504.73     7,219,816.67       59.70     29.98    78.59     减少10.97个百分  
                                                             点               
    其他                              3,935,455.19      2,404,089.94       38.91     -78.64   -83.81    增加19.51个百分  
                                                             点               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    2、主营业务分地区情况
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    地区                                         营业收入                        营业收入比上年增减(%)                
    华南地区                                     146,691,501.11                  45.72                                   
    华东地区                                     139,286,527.25                  16.82                                   
    西南地区                                     1,847,816.89                    -90.31                                  
    华中地区                                     87,718,581.18                   39.07                                   
    华北地区                                     4,627,567.32                    -72.16                                  
    其他地区                                     3,380,988.73                    29.16                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (三)报告期内公司经营成果财务状况分析
    
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目               期末余额                   年初余额                  增减比例(%)   主要变动原因                 
    货币资金           91,498,140.47              228,209,027.52            -59.91%         经营活动支出增加             
    交易性金融资产     465,052.00                 11,152,265.87             -95.83%         套期保值期货投资减少         
    应收账款           272,482,651.94             141,178,776.94            93.01%          酒类和白糖销售季节性回款     
    预付款项           95,906,177.20              130,256,985.00            -26.37%         油菜籽、淀粉和白糖采购量增加 
    存货               342,228,736.76             174,550,957.19            96.06%          油菜籽、淀粉和白糖库存增加   
    可供出售金融资产   5,928,000.00               -                                         报告期末持有S*ST天颐已过户   
    固定资产           232,492,156.50             186,772,963.24            24.48%          食用油和木薯淀粉业务生产性固 
                                                 定资产增加                   
    在建工程           90,923,084.20              68,492,313.28             32.75%          木薯原料基地项目和保健酒厂易 
                                                 地扩建项目投入               
    短期借款           425,000,000.00             245,000,000.00            73.47%          生产性流动资金贷款增加       
    应交税费           -18,701,967.52             20,215,182.56             -192.51%        油菜籽、淀粉和白糖采购未抵扣 
                                                 进项税增加                   
    其他应付款         40,425,163.45              26,828,383.23             50.68%          收到往来款增加               
    资本公积           199,488,023.44             157,963,826.06            26.29%          荆州万福油脂实业有限公司和广 
                                                 西椰岛淀粉工业有限公司资本投 
                                                 入溢价                       
    项目               2008年1-6月                2007年1-6月               增减比例(%)   主要变动原因                 
    营业总收入         383,552,982.48             321,283,934.06            19.38%          酒类和贸易收入增长           
    营业税金及附加     12,290,658.52              9,877,537.48              24.43%          酒类收入增长                 
    销售费用           76,748,639.23              61,689,324.18             24.41%          酒类广告费增加               
    财务费用           15,554,669.11              9,907,353.32              57.00%          贷款规模增加、利率上升       
    投资收益           8,424,073.19               6,623,845.36              27.18%          股权转让收益增长             
    营业利润           33,604,931.92              24,123,673.06             39.30%          酒类收入和股权转让收益增长   
    营业外收入         4,800,410.06               2,824,482.04              69.96%          实际收到政府补贴增长         
    净利润             34,911,014.54              21,944,940.18             59.08%          股权转让收益增长             
    收到的税费返还     4,238,634.12               1,550,214.93              173.42%         实际收到政府补贴增长         
    收到其他与经营活   19,410,943.66              2,714,770.52              615.01%         收到往来款增加               
    动有关的现金                                                                                                         
    购买商品、接受劳   406,107,585.00             313,593,134.23            29.50%          油菜籽、淀粉和白糖采购量增加 
    务支付的现金                                                                                                         
    支付其他与经营活   88,304,835.80              59,620,240.01             48.11%          酒类广告费增加               
    动有关的现金                                                                                                         
    经营活动产生的现   -234,815,397.53            -48,425,527.20            384.90%         经营活动支出增加             
    金流量净额                                                                                                           
    购建固定资产、无   64,811,346.72              12,845,545.83             404.54%         木薯原料基地项目和保健酒易地 
    形资产和其他长期                                                                        扩建项目投入                 
    资产支付的现金                                                                                                       
    现金及现金等价物   -136,710,887.05            47,165,085.56             -389.86%        经营活动支出增加             
    净增加额                                                                                                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (四)公司在经营中出现的问题与困难以及解决方案
    受国家宏观调控和原材料、能源价格上涨的影响,公司前两个季度的生产经营面临较大的成本上升压力。尽管存在上述不利影响,但消费结构升级,农村城市化进程加快,以及恩格尔系数下降等有利因素也给食品饮料等消费品行业带来了难得的发展机遇。为缓解成本上升压力,把握市场机会,公司主要采取了以下措施:积极推行品牌经营战略,通过提升品牌价值、扩大品牌影响力冲减成本上升压力;借助ERP系统提高成本控制水平、供应链管理效率和货款回笼速度。
    公司保健酒生产厂位于海口市中心城区,由于受生产场地限制,该厂已无法再通过新增产能来满足市场供应。为保证产品质量和市场供应,公司启动了保健酒厂异地搬迁、扩产、技改项目。目前,项目的建设用地已落实,力争09年开工建设。
    
    (五)公司投资情况
    1、报告期内,公司无募集资金或前期募集资金使用到本期的情况。
    2、报告期内,公司无重大非募集资金投资项目。
    
    (六)经营计划完成情况
    2008年,公司预计全年实现收入13.3亿元,报告期实际实现营业收入3.84亿元,占计划数的29%。报告期内,保健酒实现销售收入2.59亿元,已完成计划的44.28%。除保健酒外,贸易、木薯淀粉等其他业务的销售主要发生在下半年度,所以综合来看,上半年的主要经营数据基本达到了预计目标。下半年,宏观经济形式趋淡,公司将全力以赴,克服各种困难,力争完成年初制订的经营计划。
    
     六、重要事项
    
    (一)公司治理的情况
    报告期内,公司按照《公司法》、《证券法》、《上市公司治理准则》、《上海证券交易所股票上市规则》等法律、法规和部门规章的要求,不断完善法人治理结构,规范公司运作。在按期完成2007年加强上市公司治理专项活动各项要求的基础上,公司继续对如何发挥董事会专门委员会作用、如何提高独立董事的履职能力、如何改善投资者关系管理等方面做了改进和加强。
    
    (二)报告期实施的利润分配方案执行情况
    经公司2007年度股东大会批准,以2007年末总股本16,600万股为基数,向全体股东以每10股派发现金红利0.80元(含税),共计分配红利13,280,000.00元。公司具体实施2007年度利润分配方案已于2008年6月10日公告。1、股权登记日:2008年6月13日,2、除息日:2008年6月16日,3、红利发放日:2008年6月20日。
    
    (三)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。
    
    (四)资产交易事项
    本报告期公司无收购及出售资产、吸收合并事项。
    
    (五)重大关联交易
    1、与日常经营相关的关联交易
    购买商品、接受劳务以及其他流出的重大关联交易
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    关联方名称     关联交易  关联交易定  关联交易  关联交易金额      占同类交易金额的  关联交易   市场价   关联交易对公  
    内容      价原则      价格                        比例(%)           结算方式   格       司利润的影响  
    威海紫薇生物   市场价格  市场价格    15元/盒   2,453,225.18      75.22             现金       15元/盒  无            
    科技有限公司                                                                                                         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     2、非经营性关联债权债务往来
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    关联方             关联关系          向关联方提供资金                     关联方向上市公司提供资金                   
    发生额            余额               发生额              余额                   
    海口椰岛酒厂有限   控股子公司                                             441.89              -1,762.58              
    公司                                                                                                                 
    海南椰岛酒业有限   控股子公司                                             417.17              794.65                 
    公司                                                                                                                 
    海南椰岛昌源商贸   控股子公司                                             731.4               1,326.8                
    有限公司                                                                                                             
    上海椰岛企业发展   控股子公司                                             9.58                2,496.17               
    有限公司                                                                                                             
    上海翔风物流有限   控股子公司                                             240.91              -3,124.91              
    公司                                                                                                                 
    上海云方起工贸有   控股子公司                                             525.55              166.01                 
    限公司                                                                                                               
    上海椰阔商贸有限   控股子公司                                             200.66              217.04                 
    公司                                                                                                                 
    上海言实贸易有限   控股子公司                                             52.91               553.19                 
    公司                                                                                                                 
    上海椰鹏商贸有限   控股子公司                                             300                 366.35                 
    公司                                                                                                                 
    海南椰岛积谷科工   控股子公司                                             100                 665.06                 
    贸有限公司                                                                                                           
    上海力是力工贸有   控股子公司                                             100                 719.23                 
    限公司                                                                                                               
    海南椰岛益得商贸   控股子公司                                             3,189.28            3,977.56               
    有限公司                                                                                                             
    上海申麒工贸有限   控股子公司                                             100                 100                    
    公司                                                                                                                 
    海南洋浦椰岛淀粉   控股子公司                                             3,950               -490.82                
    工业有限公司                                                                                                         
    中山椰岛生物科技   控股子公司                                             150                 -1,879.42              
    有限公司                                                                                                             
    上海椰昌贸易有限   控股子公司        21.8              -1,328.41                                                     
    公司                                                                                                                 
    椰岛(集团)洋浦物   控股子公司        1,247.61          5,136.43                                                      
    流有限公司                                                                                                           
    荆州万福油脂实业   控股子公司        5,519.29          5,619.29                                                      
    有限公司                                                                                                             
    合计                                 6,788.70          9,427.31           10,509.35           4,124.33               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (六)托管情况
    本报告期公司无托管事项。
    
    
    
    (七)承包情况
    本报告期公司无承包事项。
    
    (八)租赁情况
    本报告期公司无租赁事项。
    
    (九)担保情况
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司对外担保情况(不包括对控股子公司的担保)                                                                         
    报告期内担保发生额合计                                                                      0                        
    报告期末担保余额合计(A)                                                                   0                        
    公司对控股子公司的担保情况                                                                                           
    报告期内对控股子公司担保发生额合计                                                          0                        
    报告期末对控股子公司担保余额合计(B)                                                       250,000,000              
    公司担保总额情况(包括对控股子公司的担保)                                                                           
    担保总额(A+B)                                                                             250,000,000              
    担保总额占公司净资产的比例                                                                                           
    其中:                                                                                                               
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                      
    直接或间接为资产负债率超过70%的被担保对象提供的债务担保金额(D)                                                    
    担保总额超过净资产50%部分的金额(E)                                                                                
    上述三项担保金额合计(C+D+E)                                                                                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (十)委托理财情况
    本报告期公司无委托理财事项。
    
    (十一)承诺事项履行情况
    1、公司或持股5%以上股东在报告期内或持续到报告期内的承诺事项
    股改承诺及履行情况:
    公司第一大股东海口市国有资产经营有限公司承诺:1、现持有的公司非流通股份自获得上市流通权之日(即送股完成之日)起,至少在24个月内不在交易所上市竞价交易;2、自上述限售期满后,通过证券交易所挂牌交易出售股份,出售数量占公司股份总数的比例在12个月内不超过5%,在24个月内不超过10%,且在此24个月内,只有在任一连续5个交易日(公司全天停牌的,该日不计入5个交易日)公司二级市场股票收盘价格不低于公司股权分置改革前最后一天的收盘价(若此期间有派息、送股、资本公积金转增股份等除权事项,应对该价格进行除权处理)的时候,海口市国有资产经营有限公司方可通过上海证券交易所挂牌交易出售所持有的非流通股股份。
    公司第一大股东自股权分置改革完成之日至今未违反承诺。
    
    (十二)聘任、解聘会计师事务所情况
    报告期内,因海南从信会计师事务所证券业务资格自2008年1月1日起终止,公司改聘武汉众环会计师事务所有限责任公司为公司的境内审计机构。
    
    
    (十三)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    
    (十四)其他重大事项及其影响和解决方案的分析说明
    
    证券投资情况
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    序号   证券代码       简称           期末持有数量   初始投资金额  期末账面值     期初账面值     会计核算科目         
    (股)                                                                          
    1      600703         ST三安         5,928,000      5,928,000     5,928,000                     可供出售金融资产     
    2      070099         嘉实优质       700,000        700,000       465,052        402,480        交易性金融资产       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (十五)信息披露索引
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    事项                                     刊载的报刊名称及版面   刊载日期               刊载的互联网网站及检索路径    
    海南椰岛(集团)股份有限公司重大合同公   《中国证券报》、《上   2008年1月5日           http://www.sse.com.cn         
    告                                       海证券报》                                                                  
    海南椰岛(集团)股份有限公司股票交易异   《中国证券报》、《上   2008年1月17日          http://www.sse.com.cn         
    常波动公告                               海证券报》                                                                  
    海南椰岛(集团)股份有限公司董事会2008   《中国证券报》、《上   2008年1月19日          http://www.sse.com.cn         
    年第一次会议决议公告暨召开临时股东大会   海证券报》                                                                  
    的通知                                                                                                               
    海南椰岛(集团)股份有限公司关于拍得土   《中国证券报》、《上   2008年1月25日          http://www.sse.com.cn         
    地使用权的提示性公告                     海证券报》                                                                  
    海南椰岛(集团)股份有限公司董事会2008   《中国证券报》、《上   2008年1月26日          http://www.sse.com.cn         
    年第二次会议决议公告                     海证券报》                                                                  
    海南椰岛(集团)股份有限公司有限售条件   《中国证券报》、《上   2008年2月1日           http://www.sse.com.cn         
    的流通股上市公告                         海证券报》                                                                  
    海南椰岛(集团)股份有限公司2008年第一   《中国证券报》、《上   2008年2月5日           http://www.sse.com.cn         
    次临时股东大会决议公告                   海证券报》                                                                  
    海南椰岛(集团)股份有限公司2007年度报   《中国证券报》、《上   2008年3月31日          http://www.sse.com.cn         
    告                                       海证券报》                                                                  
    海南椰岛(集团)股份有限公司2007年度报   《中国证券报》、《上   2008年3月31日          http://www.sse.com.cn         
    告摘要                                   海证券报》                                                                  
    海南椰岛(集团)股份有限公司董事会2008   《中国证券报》、《上   2008年3月31日          http://www.sse.com.cn         
    年第三次会议决议公告暨召开2007年度股东   海证券报》                                                                  
    大会的通知                                                                                                           
    海南椰岛(集团)股份有限公司监事会2008   《中国证券报》、《上   2008年3月31日          http://www.sse.com.cn         
    年第一次会议决议公告                     海证券报》                                                                  
    海南椰岛(集团)股份有限公司2008年第一   《中国证券报》、《上   2008年4月4日           http://www.sse.com.cn         
    季度业绩预增公告                         海证券报》                                                                  
    海南椰岛(集团)股份有限公司对外投资公   《中国证券报》、《上   2008年4月18日          http://www.sse.com.cn         
    告                                       海证券报》                                                                  
    海南椰岛(集团)股份有限公司2007年度股   《中国证券报》、《上   2008年4月22日          http://www.sse.com.cn         
    东大会决议公告                           海证券报》                                                                  
    海南椰岛(集团)股份有限公司第一季度季   《中国证券报》、《上   2008年4月23日          http://www.sse.com.cn         
    报                                       海证券报》                                                                  
    海南椰岛(集团)股份有限公司关于向四川   《中国证券报》、《上   2008年5月23日          http://www.sse.com.cn         
    地震灾区捐款公告                         海证券报》                                                                  
    海南椰岛(集团)股份有限公司董事会2008   《中国证券报》、《上   2008年5月30日          http://www.sse.com.cn         
    年第五次会议决议公告                     海证券报》                                                                  
    海南椰岛(集团)股份有限公司董事会2008   《中国证券报》、《上   2008年5月31日          http://www.sse.com.cn         
    年第六次会议决议公告                     海证券报》                                                                  
    海南椰岛(集团)股份有限公司监事会2008   《中国证券报》、《上   2008年5月31日          http://www.sse.com.cn         
    年第三次会议决议公告                     海证券报》                                                                  
    海南椰岛(集团)股份有限公司关于召开公   《中国证券报》、《上   2008年5月31日          http://www.sse.com.cn         
    司2008年第二次临时股东大会的通知         海证券报》                                                                  
    海南椰岛(集团)股份有限公司澄清公告     《中国证券报》、《上   2008年6月4日           http://www.sse.com.cn         
    海证券报》                                                                  
    海南椰岛(集团)股份有限公司2007年度利   《中国证券报》、《上   2008年6月10日          http://www.sse.com.cn         
    润分配实施公告                           海证券报》                                                                  
    海南椰岛(集团)股份有限公司关于选举职   《中国证券报》、《上   2008年6月14日          http://www.sse.com.cn         
    工监事的公告                             海证券报》                                                                  
    海南椰岛(集团)股份有限公司2008年第二   《中国证券报》、《上   2008年6月17日          http://www.sse.com.cn         
    次临时股东大会决议公告                   海证券报》                                                                  
    海南椰岛(集团)股份有限公司第五届董事   《中国证券报》、《上   2008年6月19日          http://www.sse.com.cn         
    会第一次会议决议公告                     海证券报》                                                                  
    海南椰岛(集团)股份有限公司第五届监事   《中国证券报》、《上   2008年6月19日          http://www.sse.com.cn         
    会第一次会议决议公告                     海证券报》                                                                  
    海南椰岛(集团)股份有限公司股票交易异   《中国证券报》、《上   2008年6月23日          http://www.sse.com.cn         
    常波动公告                               海证券报》                                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     七、财务会计报告(未经审计)
    (一)财务报表
    合并资产负债表
    编制单位:海南椰岛(集团)股份有限公司                            单位:元 币种:人民币 
    报告截止日:2008年06月30日
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                          附注              期末余额                  年初余额                   
    流动资产:                                                                                                           
    货币资金                                      (八)1             91,498,140.47             228,209,027.52             
    结算备付金                                                                                                           
    拆出资金                                                                                                             
    交易性金融资产                                (八)2             465,052.00                11,152,265.87              
    应收票据                                      (八)3             420,000.00                3,780,000.00               
    应收账款                                      (八)4             272,482,651.94            141,178,776.94             
    预付款项                                      (八)5             95,906,177.20             130,256,985.00             
    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                                    (八)6             47,989,615.90             52,905,116.53              
    买入返售金融资产                                                                                                     
    存货                                          (八)7             342,228,736.76            174,550,957.19             
    一年内到期的非流动资产                                                                                               
    其他流动资产                                  (八)8             845,298.97                845,298.97                 
    流动资产合计                                                    851,835,673.24            742,878,428.02             
    非流动资产:                                                                                                         
    发放贷款及垫款                                                                                                       
    可供出售金融资产                              (八)9             5,928,000.00                                         
    持有至到期投资                                                                                                       
    长期应收款                                                                                                           
    长期股权投资                                  (八)10            3,301,344.91              4,533,871.92               
    投资性房地产                                                                                                         
    固定资产                                      (八)11            232,492,156.50            186,772,963.24             
    在建工程                                      (八)12            90,923,084.20             68,492,313.28              
    工程物资                                                                                                             
    固定资产清理                                                                                                         
    生产性生物资产                                (八)13            790,877.62                                           
    油气资产                                                                                                             
    无形资产                                      (八)14            65,063,015.25             57,726,155.79              
    开发支出                                                                                                             
    商誉                                                            900,000.00                                           
    长期待摊费用                                  (八)15            2,958,116.33              102,509.04                 
    递延所得税资产                                (八)16            2,551,409.66              2,189,603.47               
    其他非流动资产                                                                                                       
    非流动资产合计                                                  404,908,004.47            319,817,416.74             
    资产总计                                                        1,256,743,677.71          1,062,695,844.76           
    流动负债:                                                                                                           
    短期借款                                      (八)19            425,000,000.00            245,000,000.00             
    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                                      (八)20                                      32,200,000.00              
    应付账款                                      (八)21            80,810,419.42             71,581,705.96              
    预收款项                                      (八)22            27,128,464.69             27,961,503.22              
    卖出回购金融资产款                                                                                                   
    应付手续费及佣金                                                                                                     
    应付职工薪酬                                  (八)23            11,276,275.66             10,729,751.03              
    应交税费                                      (八)24            -18,701,967.52            20,215,182.56              
    应付利息                                                        933,188.09                457,325.00                 
    应付股利                                                                                                             
    其他应付款                                    (八)25            40,425,163.45             26,828,383.23              
    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                                  (八)26            30,682,516.43             25,033,092.53              
    流动负债合计                                                    597,554,060.22            460,006,943.53             
    非流动负债:                                                                                                         
    长期借款                                      (八)27            15,000,000.00             15,000,000.00              
    应付债券                                                                                                             
    长期应付款                                                                                                           
    专项应付款                                                                                                           
    预计负债                                                                                                             
    递延所得税负债                                                                                                       
    其他非流动负债                                                                                                       
    非流动负债合计                                                  15,000,000.00             15,000,000.00              
    负债合计                                                        612,554,060.22            475,006,943.53             
    所有者权益(或股东权益):                                                                                           
    实收资本(或股本)                            (八)28            166,000,000.00            166,000,000.00             
    资本公积                                      (八)29            199,488,023.44            157,963,826.06             
    减:库存股                                                                                                           
    盈余公积                                      (八)30            31,850,864.91             31,850,864.91              
    一般风险准备                                                                                                         
    未分配利润                                    (八)31            242,709,262.73            221,629,316.31             
    外币报表折算差额                                                -636,921.63                                          
    归属于母公司所有者权益合计                                      639,411,229.45            577,444,007.28             
    少数股东权益                                                    4,778,388.04              10,244,893.95              
    所有者权益合计                                                  644,189,617.49            587,688,901.23             
    负债和所有者总计                                                1,256,743,677.71          1,062,695,844.76           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 张春昌 主管会计工作负责人:邵祖权 会计机构负责人:陈辉林
    
     母公司资产负债表
    编制单位:海南椰岛(集团)股份有限公司                            单位:元 币种:人民币
    报告截止日:2008年06月30日
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                         附注              期末余额                   年初余额                   
    流动资产:                                                                                                           
    货币资金                                                       44,222,411.89              90,763,835.38              
    交易性金融资产                                                 465,052.00                 685,380.87                 
    应收票据                                                                                                             
    应收账款                                     (九)1             21,366,087.18              16,937,715.16              
    预付款项                                                       61,385,863.03              109,684,864.91             
    应收利息                                                                                                             
    应收股利                                                                                                             
    其他应收款                                   (九)2             200,040,226.01             205,116,990.36             
    存货                                                           102,484,546.06             58,363,762.59              
    一年内到期的非流动资产                                                                                               
    其他流动资产                                                   188,604,501.02             30,484,035.53              
    流动资产合计                                                   618,568,687.19             512,036,584.80             
    非流动资产:                                                                                                         
    可供出售金融资产                                               5,928,000.00                                          
    持有至到期投资                                                                                                       
    长期应收款                                                                                                           
    长期股权投资                                 (九)3             314,342,342.35             252,434,780.40             
    投资性房地产                                                                                                         
    固定资产                                                       74,739,190.50              76,108,753.69              
    在建工程                                                       81,099,287.81              63,050,534.79              
    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                                                       37,158,985.32              37,437,991.47              
    开发支出                                                                                                             
    商誉                                                                                                                 
    长期待摊费用                                                                                                         
    递延所得税资产                                                                                                       
    其他非流动资产                                                                                                       
    非流动资产合计                                                 513,267,805.98             429,032,060.35             
    资产总计                                                       1,131,836,493.17           941,068,645.15             
    流动负债:                                                                                                           
    短期借款                                                       260,000,000.00             200,000,000.00             
    交易性金融负债                                                                                                       
    应付票据                                                                                  32,200,000.00              
    应付账款                                                       35,166,743.95              41,653,821.17              
    预收款项                                                       173,087,352.28             159,284,578.24             
    应付职工薪酬                                                   6,724,406.31               5,860,291.44               
    应交税费                                                       2,723,202.39               13,249,329.44              
    应付利息                                                       576,096.67                 457,325.00                 
    应付股利                                                                                                             
    其他应付款                                                     157,105,870.87             90,748,978.50              
    一年内到期的非流动负债                                                                                               
    其他流动负债                                                   25,965,097.37              22,272,883.15              
    流动负债合计                                                   661,348,769.84             565,727,206.94             
    非流动负债:                                                                                                         
    长期借款                                                                                                             
    应付债券                                                                                                             
    长期应付款                                                                                                           
    专项应付款                                                                                                           
    预计负债                                                                                                             
    递延所得税负债                                                                                                       
    其他非流动负债                                                                                                       
    非流动负债合计                                                                                                       
    负债合计                                                       661,348,769.84             565,727,206.94             
    所有者权益(或股东权益):                                                                                           
    实收资本(或股本)                                             166,000,000.00             166,000,000.00             
    资本公积                                                       160,347,385.21             157,963,826.06             
    减:库存股                                                                                                           
    盈余公积                                                       31,850,864.91              31,850,864.91              
    未分配利润                                                     112,289,473.21             19,526,747.24              
    所有者权益(或股东权益)合计                                   470,487,723.33             375,341,438.21             
    负债和所有者(或股东权益)合计                                 1,131,836,493.17           941,068,645.15             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 张春昌 主管会计工作负责人:邵祖权 会计机构负责人:陈辉林
    
     合并利润表
    编制单位:海南椰岛(集团)股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                               附注            本期金额                  上期金额                
    一、营业总收入                                                     383,552,982.48            321,283,934.06          
    其中:营业收入                                     (八)32          383,552,982.48            321,283,934.06          
    利息收入                                                                                                             
    已赚保费                                                                                                             
    手续费及佣金收入                                                                                                     
    二、营业总成本                                                     358,145,242.88            303,784,106.36          
    其中:营业成本                                     (八)32          211,119,082.64            176,835,126.18          
    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                                     (八)33          12,290,658.52             9,877,537.48            
    销售费用                                                           76,748,639.23             61,689,324.18           
    管理费用                                                           28,146,732.95             27,518,990.96           
    财务费用                                           (八)34          15,554,669.11             9,907,353.32            
    资产减值损失                                       (八)37          14,285,460.43             17,955,774.24           
    加:公允价值变动收益(损失以“-”号填列)         (八)35          -226,880.87                                       
    投资收益(损失以“-”号填列)                     (八)36          8,424,073.19              6,623,845.36            
    其中:对联营企业和合营企业的投资收益                               -1,232,527.01             -1,096,478.48           
    汇兑收益(损失以“-”号填列)                                                                                        
    三、营业利润(亏损以“-”号填列)                                 33,604,931.92             24,123,673.06           
    加:营业外收入                                     (八)38          4,800,410.06              2,824,482.04            
    减:营业外支出                                     (八)39          1,119,994.87              229,075.53              
    其中:非流动资产处置净损失                                         403,580.09                61,268.98               
    四、利润总额(亏损总额以“-”号填列)                             37,285,347.11             26,719,079.57           
    减:所得税费用                                     (八)40          2,374,332.57              4,774,139.39            
    五、净利润(净亏损以“-”号填列)                                 34,911,014.54             21,944,940.18           
    归属于母公司所有者的净利润                                         34,359,946.42             23,305,283.76           
    少数股东损益                                       (七)3           551,068.12                -1,360,343.58           
    六、每股收益:                                                                                                       
    (一)基本每股收益(元/股)                                        0.2070                    0.1404                  
    (二)稀释每股收益(元/股)                                        0.2070                    0.1404                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 张春昌 主管会计工作负责人:邵祖权 会计机构负责人:陈辉林
     母公司利润表
    编制单位:海南椰岛(集团)股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                               附注            本期金额                  上期金额                
    一、营业收入                                       (九)4           90,612,391.07             118,135,611.48          
    减:营业成本                                       (九)4           72,987,404.50             98,789,890.54           
    营业税金及附加                                                     9,823,734.41              7,617,088.63            
    销售费用                                                           19,858,841.12             2,698,587.12            
    管理费用                                                           12,670,329.73             9,614,128.78            
    财务费用                                                           9,494,036.44              7,131,753.42            
    资产减值损失                                                       11,295,099.19             843,113.08              
    加:公允价值变动收益(损失以“-”号填列)                         -226,880.87                                       
    投资收益(损失以“-”号填列)                     (九)5           152,387,938.48            8,666,065.24            
    其中:对联营企业和合营企业的投资收益                               -1,232,527.01             -1,096,478.48           
    二、营业利润(亏损以“-”号填列)                                 106,644,003.29            107,115.15              
    加:营业外收入                                                     127,447.20                                        
    减:营业外支出                                                     701,034.28                166,300.00              
    其中:非流动资产处置净损失                                                                                           
    三、利润总额(亏损总额以“-”号填列)                             106,070,416.21            -59,184.85              
    减:所得税费用                                                     27,690.24                                         
    四、净利润(净亏损以“-”号填列)                                 106,042,725.97            -59,184.85              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 张春昌 主管会计工作负责人:邵祖权 会计机构负责人:陈辉林
    
     合并现金流量表
    编制单位:海南椰岛(集团)股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                           附注       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                                              334,265,536.40         403,806,877.57      
    客户存款和同业存放款项净增加额                                                                                       
    向中央银行借款净增加额                                                                                               
    向其他金融机构拆入资金净增加额                                                                                       
    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                                                            4,238,634.12           1,550,214.93        
    收到其他与经营活动有关的现金                                   (八)43     19,410,943.66          2,714,770.52        
    经营活动现金流入小计                                                      357,915,114.18         408,071,863.02      
    购买商品、接受劳务支付的现金                                              406,107,585.00         313,593,134.23      
    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金                                            30,067,917.83          23,427,552.79       
    支付的各项税费                                                            68,250,173.08          59,856,463.19       
    支付其他与经营活动有关的现金                                   (八)43     88,304,835.80          59,620,240.01       
    经营活动现金流出小计                                                      592,730,511.71         456,497,390.22      
    经营活动产生的现金流量净额                                                -234,815,397.53        -48,425,527.20      
    二、投资活动产生的现金流量:                                                                                         
    收回投资收到的现金                                                        10,749,785.87          50,247.48           
    取得投资收益收到的现金                                                    883,568.69             203,574.69          
    处置固定资产、无形资产和其他长期资产收回的现金净额                        32,750.00                                  
    处置子公司及其他营业单位收到的现金净额                                                           345,183.30          
    收到其他与投资活动有关的现金                                                                                         
    投资活动现金流入小计                                                      11,666,104.56          599,005.47          
    购建固定资产、无形资产和其他长期资产支付的现金                            64,811,346.72          12,845,545.83       
    投资支付的现金                                                            2,300,000.00           50,000.00           
    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                                              475,038.50                                 
    投资活动现金流出小计                                                      67,586,385.22          12,895,545.83       
    投资活动产生的现金流量净额                                                -55,920,280.66         -12,296,540.36      
    三、筹资活动产生的现金流量:                                                                                         
    吸收投资收到的现金                                                                                                   
    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                                                        296,000,000.00         310,000,000.00      
    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                                                      296,000,000.00         310,000,000.00      
    偿还债务支付的现金                                                        116,000,000.00         183,000,000.00      
    分配股利、利润或偿付利息支付的现金                                        25,338,287.23          19,112,846.88       
    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                                                                                         
    筹资活动现金流出小计                                                      141,338,287.23         202,112,846.88      
    筹资活动产生的现金流量净额                                                154,661,712.77         107,887,153.12      
    四、汇率变动对现金及现金等价物的影响                                      -636,921.63                                
    五、现金及现金等价物净增加额                                              -136,710,887.05        47,165,085.56       
    加:期初现金及现金等价物余额                                              228,209,027.52         123,733,469.20      
    六、期末现金及现金等价物余额                                              91,498,140.47          170,898,554.76      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 张春昌 主管会计工作负责人:邵祖权 会计机构负责人:陈辉林
     母公司现金流量表
    编制单位:海南椰岛(集团)股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                            附注     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                                             126,685,998.76        169,897,933.04        
    收到的税费返还                                                           7,538.70                                    
    收到其他与经营活动有关的现金                                             42,584,113.97         51,973,175.87         
    经营活动现金流入小计                                                     169,277,651.43        221,871,108.91        
    购买商品、接受劳务支付的现金                                             87,704,122.08         267,817,650.04        
    支付给职工以及为职工支付的现金                                           8,014,610.35          8,721,929.49          
    支付的各项税费                                                           19,065,292.62         23,122,814.77         
    支付其他与经营活动有关的现金                                             31,597,179.35         33,117,984.75         
    经营活动现金流出小计                                                     146,381,204.40        332,780,379.05        
    经营活动产生的现金流量净额                                               22,896,447.03         -110,909,270.14       
    二、投资活动产生的现金流量:                                                                                         
    收回投资收到的现金                                                       20,000.00                                   
    取得投资收益收到的现金                                                                         345,183.30            
    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                                                     20,000.00             345,183.30            
    购建固定资产、无形资产和其他长期资产支付的现金                           44,723,384.06         7,297,708.32          
    投资支付的现金                                                           65,256,529.81         3,200,000.00          
    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                                             226,880.87                                  
    投资活动现金流出小计                                                     110,206,794.74        10,497,708.32         
    投资活动产生的现金流量净额                                               -110,186,794.74       -10,152,525.02        
    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                                                       160,000,000.00        240,000,000.00        
    收到其他与筹资活动有关的现金                                                                                         
    筹资活动现金流入小计                                                     160,000,000.00        240,000,000.00        
    偿还债务支付的现金                                                       100,000,000.00        90,000,000.00         
    分配股利、利润或偿付利息支付的现金                                       19,251,075.78         16,664,116.28         
    支付其他与筹资活动有关的现金                                                                                         
    筹资活动现金流出小计                                                     119,251,075.78        106,664,116.28        
    筹资活动产生的现金流量净额                                               40,748,924.22         133,335,883.72        
    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                                             -46,541,423.49        12,274,088.56         
    加:期初现金及现金等价物余额                                             90,763,835.38         45,750,436.01         
    六、期末现金及现金等价物余额                                             44,222,411.89         58,024,524.57         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 张春昌 主管会计工作负责人:邵祖权 会计机构负责人:陈辉林 合并所有者权益变动表
    编制单位:海南椰岛(集团)股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目          本期金额                                                                                               
    归属于母公司所有者权益                                                        少数股东权   所有者权益  
    实收资本(   资本公积      减:库  盈余公积    一般风   未分配利润   其他      益           合计        
    或股本)                   存股                险准备                                                   
    一、上年年末  166,000,00  157,963,826.          31,850,864           221,629,316            10,244,893.  587,688,901 
    余额          0.00        06                    .91                  .31                    95           .23         
    加:会计政策                                                                                                         
    变更                                                                                                                 
    前期差错更正                                                                                                         
    二、本年年初  166,000,00  157,963,826.          31,850,864           221,629,316            10,244,893.  587,688,901 
    余额          0.00        06                    .91                  .31                    95           .23         
    三、本期增减              41,524,197.3                               21,079,946.  -636,921  -5,466,505.  56,500,716. 
    变动金额(减              8                                          42           .63       91           26          
    少以“-”号                                                                                                         
    填列)                                                                                                               
    (一)净利润                                                         34,359,946.            551,068.12   34,911,014. 
                              42                                  54          
    (二)直接计                                                                      -636,921               -636,921.63 
    入所有者权益                                                                      .63                                
    的利得和损失                                                                                                         
    1.可供出售                                                                                              -           
    金融资产公允                                                                                                         
    价值变动净额                                                                                                         
    2.权益法下                                                                                              -           
    被投资单位其                                                                                                         
    他所有者权益                                                                                                         
    变动的影响                                                                                                           
    3.与计入所                                                                                              -           
    有者权益项目                                                                                                         
    相关的所得税                                                                                                         
    影响                                                                                                                 
    4.其他                                                                           -636,921               -636,921.63 
                                           .63                                
    上述(一)和                                                         34,359,946.  -636,921  551,068.12   34,274,092. 
    (二)小计                                                           42           .63                    91          
    (三)所有者              41,524,197.3                                                      -1,836,422.  39,687,775. 
    投入和减少资              8                                                                 02           36          
    本                                                                                                                   
    1.所有者投               39,140,638.2                                                      -1,836,422.  37,304,216. 
    入资本                    3                                                                 02           21          
    2.股份支付                                                                                                          
    计入所有者权                                                                                                         
    益的金额                                                                                                             
    3.其他                   2,383,559.15                                                                   2,383,559.1 
                                                                  5           
    (四)利润分                                                         -13,280,000            -4,181,152.  -17,461,152 
    配                                                                   .00                    01           .01         
    1.提取盈余                                                                                                          
    公积                                                                                                                 
    2.提取一般                                                                                                          
    风险准备                                                                                                             
    3.对所有者                                                          -13,280,000            -4,181,152.  -17,461,152 
    (或股东)的                                                         .00                    01           .01         
    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                                                                                                              
    四、本期期末  166,000,00  199,488,023.          31,850,864           242,709,262  -636,921  4,778,388.0  644,189,617 
    余额          0.00        44                    .91                  .73          .63       4            .49         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目         上年同期金额                                                                                            
    归属于母公司所有者权益                                                         少数股东权   所有者权益  
    实收资本(或  资本公积      减:   盈余公积     一般风  未分配利润    其他      益           合计        
    股本)                      库存                险准备                                                   
    股                                                                           
    一、上年年   166,000,000  174,803,338.         100,827,730          92,533,346.1            10,450,321.  544,614,736 
    末余额       .00          56                   .75                  7                       06           .54         
    加:会计政                                                                                                           
    策变更                                                                                                               
    前期差错更                                                                                                           
    正                                                                                                                   
    二、本年年   166,000,000  174,803,338.         100,827,730          92,533,346.1            10,450,321.  544,614,736 
    初余额       .00          56                   .75                  7                       06           .54         
    三、本期增                                     -1,461,129.          11,486,413.4            -1,822,227.  8,203,056.3 
    减变动金额                                     73                   9                       41           5           
    (减少以“                                                                                                           
    -”号填列                                                                                                           
    )                                                                                                                   
    (一)净利                                                          23,305,283.7            -1,360,343.  21,944,940. 
    润                                                                  6                       58           18          
    (二)直接                                                                                                           
    计入所有者                                                                                                           
    权益的利得                                                                                                           
    和损失                                                                                                               
    1.可供出售                                                                                                          
    金融资产公                                                                                                           
    允价值变动                                                                                                           
    净额                                                                                                                 
    2.权益法下                                                                                                          
    被投资单位                                                                                                           
    其他所有者                                                                                                           
    权益变动的                                                                                                           
    影响                                                                                                                 
    3.与计入所                                                                                                          
    有者权益项                                                                                                           
    目相关的所                                                                                                           
    得税影响                                                                                                             
    4.其他                                                                                                              
    上述(一)                                                          23,305,283.7            -1,360,343.  21,944,940. 
    和(二)小                                                          6                       58           18          
    计                                                                                                                   
    (三)所有                                                                                  -461,883.83  -461,883.83 
    者投入和减                                                                                                           
    少资本                                                                                                               
    1.所有者投                                                                                 -461,883.83  -461,883.83 
    入资本                                                                                                               
    2.股份支付                                                                                                          
    计入所有者                                                                                                           
    权益的金额                                                                                                           
    3.其他                                                                                                              
    (四)利润                                                          -13,280,000.                         -13,280,000 
    分配                                                                00                                   .00         
    1.提取盈余                                                                                                          
    公积                                                                                                                 
    2.提取一般                                                                                                          
    风险准备                                                                                                             
    3.对所有者                                                         -13,280,000.                         -13,280,000 
    (或股东)                                                          00                                   .00         
    的分配                                                                                                               
    4.其他                                                                                                              
    (五)所有                                     -1,461,129.          1,461,129.73                                     
    者权益内部                                     73                                                                    
    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                                        -1,461,129.          1,461,129.73                                     
        73                                                                    
    四、本期期   166,000,000  174,803,338.         99,366,601.          104,019,759.            8,628,093.6  552,817,792 
    末余额       .00          56                   02                   66                      5            .89         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 张春昌 主管会计工作负责人:邵祖权 会计机构负责人:陈辉林
    
     母公司所有者权益变动表
    编制单位:海南椰岛(集团)股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目         本期金额                                                                                                
    实收资本(或股本)    资本公积           减:库  盈余公积          未分配利润          所有者权益合计     
             存股                                                             
    一、上年年   166,000,000.00      157,963,826.06             31,850,864.91     19,526,747.24       375,341,438.21     
    末余额                                                                                                               
    加:会计政                                                                                                           
    策变更                                                                                                               
    前期差错更                                                                                                           
    正                                                                                                                   
    二、本年年   166,000,000.00      157,963,826.06             31,850,864.91     19,526,747.24       375,341,438.21     
    初余额                                                                                                               
    三、本期增                       2,383,559.15                                 92,762,725.97       95,146,285.12      
    减变动金额                                                                                                           
    (减少以“                                                                                                           
    -”号填列                                                                                                           
    )                                                                                                                   
    (一)净利                                                                    106,042,725.97      106,042,725.97     
    润                                                                                                                   
    (二)直接                                                                                                           
    计入所有者                                                                                                           
    权益的利得                                                                                                           
    和损失                                                                                                               
    1.可供出售                                                                                                          
    金融资产公                                                                                                           
    允价值变动                                                                                                           
    净额                                                                                                                 
    2.权益法下                                                                                                          
    被投资单位                                                                                                           
    其他所有者                                                                                                           
    权益变动的                                                                                                           
    影响                                                                                                                 
    3.与计入所                                                                                                          
    有者权益项                                                                                                           
    目相关的所                                                                                                           
    得税影响                                                                                                             
    4.其他                                                                                                              
    上述(一)                                                                    106,042,725.97      106,042,725.97     
    和(二)小                                                                                                           
    计                                                                                                                   
    (三)所有                       2,383,559.15                                                     2,383,559.15       
    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                          2,383,559.15                                                     2,383,559.15       
    (四)利润                                                                    -13,280,000.00      -13,280,000.00     
    分配                                                                                                                 
    1.提取盈余                                                                                                          
    公积                                                                                                                 
    2.对所有者                                                                   -13,280,000.00      -13,280,000.00     
    (或股东)                                                                                                           
    的分配                                                                                                               
    3.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                                                                                                              
    四、本期期   166,000,000.00      160,347,385.21             31,850,864.91     112,289,473.21      470,487,723.33     
    末余额                                                                                                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目         上年同期金额                                                                                            
    实收资本(或股本)    资本公积           减:库  盈余公积          未分配利润          所有者权益合计     
             存股                                                             
    一、上年年   166,000,000.00      174,803,338.56             44,024,764.95     147,485,411.89      532,313,515.40     
    末余额                                                                                                               
    加:会计政                                                                                                           
    策变更                                                                                                               
    前期差错更                                                                                                           
    正                                                                                                                   
    二、本年年   166,000,000.00      174,803,338.56             44,024,764.95     147,485,411.89      532,313,515.40     
    初余额                                                                                                               
    三、本期增                                                                    -13,339,184.85      -13,339,184.85     
    减变动金额                                                                                                           
    (减少以“                                                                                                           
    -”号填列                                                                                                           
    )                                                                                                                   
    (一)净利                                                                    -59,184.85          -59,184.85         
    润                                                                                                                   
    (二)直接                                                                                                           
    计入所有者                                                                                                           
    权益的利得                                                                                                           
    和损失                                                                                                               
    1.可供出售                                                                                                          
    金融资产公                                                                                                           
    允价值变动                                                                                                           
    净额                                                                                                                 
    2.权益法下                                                                                                          
    被投资单位                                                                                                           
    其他所有者                                                                                                           
    权益变动的                                                                                                           
    影响                                                                                                                 
    3.与计入所                                                                                                          
    有者权益项                                                                                                           
    目相关的所                                                                                                           
    得税影响                                                                                                             
    4.其他                                                                                                              
    上述(一)                                                                    -59,184.85          -59,184.85         
    和(二)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                                                                    -13,280,000.00      -13,280,000.00     
    分配                                                                                                                 
    1.提取盈余                                                                                                          
    公积                                                                                                                 
    2.对所有者                                                                   -13,280,000.00      -13,280,000.00     
    (或股东)                                                                                                           
    的分配                                                                                                               
    3.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                                                                                                              
    四、本期期   166,000,000.00      174,803,338.56             44,024,764.95     134,146,227.04      518,974,330.55     
    末余额                                                                                                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 张春昌 主管会计工作负责人:邵祖权 会计机构负责人:陈辉林
     财务报表附注
    (2008年6月30日)
    公司的基本情况
    海南椰岛(集团)股份有限公司(以下简称“公司”或“本公司”)系经海南省股份制试点领导小组琼股字(1993)13号文批准,由海南海口椰岛饮料公司、海口市房地产投资开发公司、中国工商银行海口市分行劳动服务公司、中国工商银行海南信托投资公司、海南省金融实业发展公司作为发起人,以定向募集方式设立的股份有限公司。公司于1993年3月27日在海南省工商行政管理局登记注册,原名海南椰岛股份有限公司。
    公司注册资本
    1999年9月8日经中国证券监督管理委员会证监发行字[1997]119号文批准,公司采用“上网定价”方式向社会公开发行人民币普通股5,000万股,股本由原来的11,600万股增至16,600万股。2006年4月10日更名为海南椰岛(集团)股份有限公司,并向海南省工商行政管理局办理了变更注册登记,注册号4600001005483。2008年4月15日,海南省工商行政管理局根据《工商行政管理注册号编制规则》将公司注册号变更为:460000000123647。
    公司注册地、组织形式和总部地址
    公司注册地:海南省海口市龙昆北路13-1号。
    组织形式:股份有限公司。
    总部地址:海南省海口市龙昆北路13-1号椰岛办公大楼。
    公司的业务性质和主要经营活动
    经营范围包括:室内外装饰装修;餐饮、住宿服务;道路运输服务;粮食、药酒、含酒精饮料、啤酒、不含酒精饮料、医疗保健品、营养食品、粮酒食品、副食品、发酵制品、服装、鞋帽、化妆品、洗涤用品、日用百货、五金工具、钢材、建筑材料、装饰材料、工程机械、食品机械、保健制品的销售;淀粉及其制品生产和销售;商品信息咨询服务等(凡须行政许可的项目凭许可证经营)。
    公司以及集团最终母公司的名称
    公司的母公司为海口市国有资产经营有限公司,海口市国有资产经营有限公司的实际控制人为海口市人民政府。
    财务报告的批准报出者和财务报告批准报出日
    本财务报表于2008年8月4日经公司2008年第5届董事会第4次会议批准报出。
    
    财务报表的编制基础
    本公司以持续经营为前提,以权责发生制为基础,对实际发生的交易和事项,按照《企业会计准则——基本准则》和其他各项会计准则的规定进行确认和计量,并在此基础上编制财务报表。
    
    本公司编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。
    
    公司重要会计政策、会计估计
    会计期间
    本公司会计期间为公历1月1日至12月31日。
    
    记账本位币
    本公司以人民币为记账本位币。
    
    会计要素计量属性
    本公司在对会计要素进行计量时,一般采用历史成本,对于采用重置成本、可变现净值、现值、公允价值计量的,以所确定的会计要素金额能够取得并可靠计量为基础。
    
    现金等价物的确定标准
    本公司将所持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资视为现金等价物。
    
    外币业务核算方法
    本公司外币交易均按交易发生日的即期汇率折算为记账本位币。
    (1)汇兑差额的处理
    在资产负债表日,按照下列规定对外币货币性项目和外币非货币性项目进行处理:外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益;以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额;以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计入当期损益;在资本化期间内,外币专门借款本金及利息的汇兑差额,予以资本化,计入符合资本化条件的资产的成本。
    (2)外币财务报表的折算
    本公司对境外经营的财务报表进行折算时,遵循下列规定: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即期汇率折算;利润表中的收入和费用项目,采用交易发生日的即期汇率折算。按照上述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。比较财务报表的折算比照上述规定处理。
    
    金融工具的确认和计量
    (1)金融工具的确认
    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。
    (2)金融资产的分类和计量
    ①本公司将持有的金融资产划分为以公允价值计量且其变动计入当期损益的交易性金融资产、持有至到期投资、贷款和应收款项、可供出售金融资产。
    ②金融资产在初始确认时以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产,相关交易费用直接计入当期损益;对于其他类别的金融资产,相关交易费用计入初始确认金额。
    ③金融资产的后续计量
    A、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,采用公允价值进行后续计量,公允价值变动形成的利得或损失,计入当期损益。
    B、持有至到期投资,采用实际利率法,按摊余成本进行后续计量,终止确认、减值以及摊销形成的利得或损失,计入当期损益。
    C、贷款和应收款项,采用实际利率法,按摊余成本进行后续计量,终止确认、减值以及摊销形成的利得或损失,计入当期损益。
    D、可供出售金融资产,采用公允价值进行后续计量,公允价值变动计入资本公积,在该可供出售金融资产发生减值或终止确认时转出,计入当期损益。可供出售金融资产持有期间实现的利息或现金股利,计入当期损益。
    ④金融资产的减值准备
    A、本公司在期末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,确认减值损失,计提减值准备。
    B、本公司确定金融资产发生减值的客观证据包括下列各项:
    a)发行方或债务人发生严重财务困难;
    b)债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
    c)债权人出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
    d)债务人很可能倒闭或进行其他财务重组;
    e)因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易;
    f)无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据对其进行总体评价后发现,该组金融资产自初始确认以来的预计未来现金流量确已减少且可计量,如该组金融资产的债务人支付能力逐步恶化,或债务人所在国家或地区失业率提高、担保物在其所在地区的价格明显下降、所处行业不景气等;
    g)债务人经营所处的技术、市场、经济或法律环境等发生重大不利变化,使权益工具投资人可能无法收回投资成本;
    h)权益工具投资的公允价值发生严重或非暂时性下跌;
    i)其他表明金融资产发生减值的客观证据。
    C、金融资产减值损失的计量
    a)持有至到期投资、贷款和应收款项减值损失的计量
    持有至到期投资、贷款和应收款项(以摊余成本计量的金融资产)的减值准备,按该金融资产预计未来现金流量现值低于其账面价值的差额计提,计入当期损益。
    本公司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,单独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。单独测试未发生减值的金融资产,无论单项金额重大与否,仍将包括在具有类似信用风险特征的金融资产组合中再进行减值测试。已单独确认减值损失的金融资产,不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。
    本公司于资产负债表日对应收款项进行减值测试,计提坏账准备(合并报表范围内各公司之间往来不计提坏账准备)。对于单项金额重大的应收款项,单独进行减值测试,有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准备。对于单项金额非重大的应收款项以及经单独测试后未减值的单项金额重大的应收款项,按类似信用风险特征划分为若干组合,再按这些应收款项组合在资产负债表日余额的一定比例计算确定减值损失,计提坏账准备。
    本公司根据以前年度与之相同或相类似的、具有类似信用风险特征的应收款项组合的实际损失率,结合现时情况确定本期应收款项账龄组合计提坏账准备的比例,据此计算本期应计提的坏账准备。本期应收款项账龄组合计提坏账准备的比例如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    应收款项账龄                                               坏账准备计提比例                                          
    1年以内                                                    3%                                                        
    1-2年                                                      10%                                                       
    2-3年                                                      30%                                                       
    3年以上                                                    50%                                                       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本公司对以摊余成本计量的金融资产确认资产减值损失后,如有客观证据表明该金融资产价值已经恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。
    b)可供出售金融资产
    可供出售金融资产的公允价值发生非暂时性下跌时,即使该金融资产没有终止确认,原直接计入资本公积的因公允价值下降形成的累计损失,亦予以转出,计入当期损益。
    在活跃市场中没有报价且其公允价值不能可靠计量的可供出售权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,本公司将该权益工具投资或衍生金融资产的账面价值,与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失,计入当期损益。
    对可供出售债务工具确认资产减值损失后,如有客观证据表明该金融资产价值已经恢复,且客观上与确认损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。
    可供出售权益工具投资发生的减值损失,不得通过损益转回。同时,在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生的减值损失,不予转回。
    (3)金融负债的分类和计量
    ①本公司将持有的金融负债分为以公允价值计量且其变动计入当期损益的金融负债和其他金融负债。
    ②金融负债在初始确认时以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融负债,相关交易费用直接计入当期损益;对于其他金融负债,相关交易费用计入初始确认金额。
    ③金融负债的后续计量
    A、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,采用公允价值进行后续计量,公允价值变动形成的利得或损失,计入当期损益。
    B、其他金融负债,采用实际利率法,按摊余成本进行后续计量。
    (4)金融工具公允价值的确定方法
    ①如果该金融工具存在活跃市场,则采用活跃市场中的报价确定其公允价值。
    ②如果该金融工具不存在活跃市场,则采用估值技术确定其公允价值。
    
    金融资产转移确认依据和计量
    (1)本公司在已将金融资产所有权上几乎所有的风险和报酬转移给转入方时终止对该项金融资产的确认。
    本公司在金融资产整体转移满足终止确认条件的,将下列两项的差额计入当期损益:
    ①所转移金融资产的账面价值;
    ②因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    本公司的金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:
    ①终止确认部分的账面价值;
    ②终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额,应当按照金融资产终止确认部分和未终止确认部分的相对公允价值,对该累计额进行分摊后确定。
    (2)金融资产转移不满足终止确认条件的,继续确认所转移金融资产整体,并将所收到的对价确认为一项金融负债。
    对于继续涉入条件下的金融资产转移,公司根据继续涉入所转移金融资产的程度确认有关金融资产和金融负债,以充分反映企业所保留的权利和承担的义务。
    
    
    存货的分类和计量
    (1) 存货分类:本公司存货包括在日常活动中持有以备出售的产成品或商品、处于生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。具体划分为原材料、在产品、、库存商品、开发成本、低值易耗品、开发产品、在途物资、包装物、委托加工物资。
    (2)存货的确认:本公司存货同时满足下列条件的,予以确认:
    ①与该存货有关的经济利益很可能流入企业;
    ②该存货的成本能够可靠地计量。
    (3)存货取得和发出的计价方法:本公司取得的存货按成本进行初始计量,发出按加权平均法确定发出存货的实际成本。
    (4)低值易耗品和包装物的摊销方法:低值易耗品在领用时采用五五摊销法进行摊销,包装物在领用时一次摊销。
    (5)期末存货的计量:资产负债表日,存货按成本与可变现净值孰低计量,存货成本高于其可变现净值的,计提存货跌价准备,计入当期损益。
    ①可变现净值的确定方法: 
    本公司确定存货的可变现净值,以取得的确凿证据为基础,并且考虑持有存货的目的、资产负债表日后事项的影响等因素。
    为生产而持有的材料等,用其生产的产成品的可变现净值高于成本的,该材料仍然按照成本计量;材料价格的下降表明产成品的可变现净值低于成本的,该材料按照可变现净值计量。
    为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算。
    企业持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。
    ②本公司通常按照单个存货项目计提存货跌价准备。对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备。
    (6) 存货的盘存制度:本公司采用永续盘存制。
    
    长期股权投资的计量
    (1) 初始计量
    本公司分别下列两种情况对长期股权投资进行初始计量:
    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中,合并方以支付现金、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。为进行企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。
    合并方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。合并中发行权益性证券发生的手续费、佣金等费用,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。
    B、非同一控制下的企业合并中,购买方区别下列情况确定合并成本:
    a)一次交换交易实现的企业合并,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;
    b)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;
    c)购买方为进行企业合并发生的各项直接相关费用计入企业合并成本;
    d)在合并合同或协议中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的,将其计入合并成本。
    ②除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其初始投资成本:
    A、 以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。
    B、以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。但不包括应自被投资单位收取的已宣告但尚未发放的现金股利或利润。支付给有关证券承销机构的手续费、佣金等与权益性证券发行直接相关的费用,自权益性证券的溢价发行收入中扣除,溢价发行收入不足冲减的,冲减盈余公积和未分配利润。
    C、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,但合同或协议约定价值不公允的除外。
    D、通过非货币性资产交换取得的长期股权投资,其初始投资成本按照《企业会计准则第7 号-非货币性资产交换》确定。
    E、通过债务重组取得的长期股权投资,其初始投资成本按照《企业会计准则第12 号--债务重组》确定。
    ③企业无论是以何种方式取得长期股权投资,取得投资时,对于支付的对价中包含的应享有被投资单位已经宣告但尚未发放的现金股利或利润都作为应收项目单独核算,不构成取得长期股权投资的初始投资成本。
    (2) 后续计量
    本公司在长期股权投资持有期间,根据对被投资单位的影响程度及是否存在活跃市场、公允价值能否可靠取得等进行划分,并分别采用成本法及权益法进行核算。对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算;对被投资单位能够实施控制以及对被投资单位不具有共同控制或重大影响、并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。
    ①采用成本法核算的长期股权投资,被投资单位宣告分派的现金股利或利润,确认为当期投资收益。本公司确认投资收益,仅限于被投资单位接受投资后产生的累积净利润的分配额,所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。
    ②采用权益法核算的长期股权投资,本公司在取得长期股权投资以后,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。本公司按照被投资单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。
    采用权益法核算的长期投资,本公司确认被投资单位发生的净亏损,以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限,公司负有承担额外损失义务的除外。被投资单位以后实现净利润的,公司在其收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。
    ③按照公司会计政策规定采用成本法核算的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其减值按照公司“金融工具的确认和计量”相关会计政策处理;其他按照公司会计政策核算的长期股权投资,其减值按照公司制定的“资产减值”会计政策处理。
    ④本公司处置长期股权投资,其账面价值与实际取得价款的差额,计入当期损益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时将原计入所有者权益的部分按相应比例转入当期损益。
    
    10、固定资产的确认和计量
    本公司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寿命超过一个会计年度的有形资产。
    (1)固定资产在同时满足下列条件时,按照成本进行初始计量:
    ①与该固定资产有关的经济利益很可能流入企业;
    ②该固定资产的成本能够可靠地计量。
    (2)固定资产折旧
    与固定资产有关的后续支出,符合规定的固定资产确认条件的计入固定资产成本;不符合规定的固定资产确认条件的在发生时直接计入当期损益。
    本公司的固定资产折旧方法为年限平均法。
    各类固定资产的使用年限、残值率、年折旧率列示如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    类别                          使用年限(年)                残值率(%)                   年折旧率                   
    房屋及建筑物                  20-40                         5                             4.75%-2.375%               
    机器设备                      10-20                         5                             9.5%-4.75%                 
    运输设备                      8-10                          5                             11.875%-9.5%               
    其他设备                      5-10                          5                             19%-9.5%                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本公司在每个会计年度终了,对固定资产的使用寿命、预计净残值和折旧方法进行复核。使用寿命与原先估计数有差异的,调整固定资产使用寿命;预计净残值预计数与原先估计数有差异的,调整预计净残值;与固定资产有关的经济利益预期实现方式有重大改变的,改变固定资产折旧方法。固定资产使用寿命、预计净残值和折旧方法的改变作为会计估计变更。
    (3)融资租入固定资产
    本公司在租入的固定资产实质上转移了与资产有关的全部风险和报酬时确认该项固定资产的租赁为融资租赁。
    本公司融资租赁取得的固定资产的成本,按租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者确定。
    本公司融资租入的固定资产采用与自有应计折旧资产相一致的折旧政策。能够合理确定租赁期届满时取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。
    (4)固定资产的减值,按照本公司制定的“资产减值”会计政策执行。
    
    11、在建工程的核算方法
    (1)本公司的在建工程包括建筑工程、安装工程、在安装设备、待摊支出以及单项工程等。
    (2)在建工程的计价:按实际发生的支出确定工程成本。在建工程成本还包括应当资本化的借款费用和汇兑损益。
    (3)本公司在在建工程达到预定可使用状态时,将在建工程转入固定资产。所建造的已达到预定可使用状态、但尚未办理竣工决算的固定资产,按照估计价值确认为固定资产,并计提折旧;待办理了竣工决算手续后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。
    (4)在建工程的减值,按照本公司制定的“资产减值”会计政策执行。
    
    12、无形资产的确认和计量
    本公司无形资产是指本公司所拥有或者控制的没有实物形态的可辨认非货币性资产。
    (1)无形资产的确认
    本公司在无形资产同时满足下列条件时,予以确认:
    ①与该无形资产有关的经济利益很可能流入企业;
    ②该无形资产的成本能够可靠地计量。
    内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产:
    ①完成该无形资产以使其能够使用或出售在技术上具有可行性;
    ②具有完成该无形资产并使用或出售的意图;
    ③无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能证明其有用性;
    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归属于该无形资产开发阶段的支出能够可靠地计量。
    (2)无形资产的计量
    ①本公司无形资产按照成本进行初始计量。
    ②无形资产的后续计量
    A、对于使用寿命有限的无形资产本公司在取得时判定其使用寿命并在以后期间在使用寿命内系统合理摊销,摊销金额按受益项目计入相关成本、费用核算。使用寿命不确定的无形资产不摊销。
    B、无形资产的减值,按照本公司制定的“资产减值”会计政策执行。
    
    C、商誉
    商誉为股权投资成本超过应享有的被投资单位于取得日的公允价值份额的差额,或者为非同一控制下企业合并成本超过企业合并中取得的被购买方可辨认净资产于购买日的公允价值份额的差额。
    企业合并形成的商誉在合并财务报表中单独列示。
    企业合并形成的商誉至少每年进行资产减值测试。减值测试时,商誉的账面价值根据企业合并的协同效应分摊至受益的资产组或资产组合。期末商誉按成本减去累计减值损失后的净额列示。
    
    资产减值
    当存在下列迹象的,表明资产可能发生了减值: 
    (1)资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌。
    (2)企业经营所处的经济、技术或法律等环境以及资产所处的市场在当期或将在近期发生重大变化,从而对企业产生不利影响。
    (3)市场利率或者其他市场投资回报率在当期已经提高,从而影响企业用来计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低。
    (4)有证据表明资产已经陈旧过时或其实体已经损坏。
    (5)资产已经或者将被闲置、终止使用或者计划提前处置。
    (6)企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者损失)远远低于预计金额等。
    (7)其他表明资产可能已经发生减值的迹象。
    本公司在资产负债表日对长期股权投资、固定资产、工程物资、在建工程、无形资产(使用寿命不确定的除外)等适用《企业会计准则第8号——资产减值》的各项资产进行判断,当存在减值迹象时对其进行减值测试-估计其可收回金额。可收回金额以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间较高者确定。资产的可收回金额低于其账面价值的,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。
    有迹象表明一项资产可能发生减值的,本公司通常以单项资产为基础估计其可收回金额。当难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。
    资产组是企业可以认定的最小资产组合,其产生的现金流入应当基本上独立于其他资产或者资产组。资产组由创造现金流入相关的资产组成。资产组的认定,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。
    本公司对因企业合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。商誉的减值测试结合与其相关的资产组或者资产组组合进行。
    资产减值损失一经确认,在以后会计期间不予转回。
    
    借款费用的核算方法
    (1)借款费用资本化的确认原则和资本化期间
    本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或生产的,在同时满足下列条件时予以资本化,计入相关资产成本: 
    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。
    不符合资本化条件的借款费用,在发生时根据其发生额确认为费用,计入当期的损益。
    符合资本化条件的资产在购建或者生产过程中发生非正常中断、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。
    购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。以后发生的借款费用于发生当期确认为费用。
    (2)借款费用资本化金额的计算方法
    为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将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。
    为购建或者生产符合资本化条件的资产而占用了一般借款的,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乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    
    股份支付的确认和计量
    本公司股份支付的确认和计量,以真实、完整、有效的股份支付协议为基础。具体分为以权益结算的股份支付和以现金结算的股份支付。
    (1)以权益工具结算的股份支付
    以权益结算的股份支付换取职工提供服务的,以授予职工权益工具的公允价值计量。授予后立即可行权的换取职工服务的以权益结算的股份支付,在授予日按照权益工具的公允价值计入相关成本或费用,相应增加资本公积。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按照权益工具授予日的公允价值,将当期取得的服务计入相关成本或费用和资本公积。
    (2)以现金结算的股份支付
    以现金结算的股份支付,按照本公司承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。授予后立即可行权的以现金结算的股份支付,在授予日以本公司承担负债的公允价值计入相关成本或费用,相应增加负债。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以现金结算的股份支付,在等待期内的每个资产负债表日,以对可行权情况的最佳估计为基础,按本公司承担负债的公允价值金额,将当期取得的服务计入成本或费用和相应的负债。
    
    收入确认方法和原则
    本公司的收入包括销售商品收入、提供劳务收入和让渡资产使用权收入。
    (1)销售商品收入
    本公司在已将商品所有权上的主要风险和报酬转移给购货方,既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制,收入的金额、相关的已发生或将发生的成本能够可靠地计量,相关的经济利益很可能流入企业时,确认销售商品收入。
    (2)提供劳务收入
    ①本公司在交易的完工进度能够可靠地确定,收入的金额、相关的已发生或将发生的成本能够可靠地计量,相关的经济利益很可能流入企业时,采用完工百分比法确认提供劳务收入。
    确定提供劳务交易完工进度的方法:已经发生的成本占估计总成本的比例。
    ②本公司在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
    A、已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本。
    B、已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。
    (3)让渡资产使用权收入
    让渡资产使用权收入包括利息收入、使用费收入等。
    本公司在收入的金额能够可靠地计量,相关的经济利益很可能流入企业时,确认让渡资产使用权收入。
    
    所得税会计处理方法
    本公司采用资产负债表债务法进行所得税会计处理。
    (1)递延所得税资产
    ①资产、负债的账面价值与其计税基础存在可抵扣暂时性差异的,以未来期间很可能取得的用以抵扣可抵扣暂时性差异的应纳税所得额为限,按照预期收回该资产或清偿该负债期间的适用税率,计算确认由可抵扣暂时性差异产生的递延所得税资产。
    ②资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前期间未确认的递延所得税资产。
    ③资产负债表日,对递延所得税资产的账面价值进行复核。如果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的利益,减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,转回减记的金额。
    (2)递延所得税负债
    资产、负债的账面价值与其计税基础存在应纳税暂时性差异的,按照预期收回该资产或清偿该负债期间的适用税率,确认由应纳税暂时性差异产生的递延所得税负债。
    
    
    
    18、合并财务报表的编制方法
    (1)合并范围
    本公司合并财务报表的合并范围以控制为基础予以确定。
    母公司直接或通过子公司间接拥有被投资单位半数以上的表决权,表明母公司能够控制被投资单位,将该被投资单位认定为子公司,纳入合并财务报表的合并范围;母公司拥有被投资单位半数或以下的表决权,满足下列条件之一的,视为母公司能够控制被投资单位,将该被投资单位认定为子公司,纳入合并财务报表的合并范围:
    A、通过与被投资单位其他投资者之间的协议,拥有被投资单位半数以上的表决权;
    B、根据公司章程或协议,有权决定被投资单位的财务和经营政策;
    C、有权任免被投资单位的董事会或类似机构的多数成员;
    D、在被投资单位的董事会或类似机构占多数表决权。
    有证据表明母公司不能控制被投资单位,不纳入合并财务报表的合并范围。
    (2)合并财务报表编制方法
    本公司合并财务报表以纳入合并范围的各子公司的个别财务报表为基础,根据其他相关资料,按照权益法调整对子公司的长期股权投资后,抵消母公司与子公司、子公司与子公司之间发生内部交易对合并报表的影响编制。
    (3)少数股东权益和损益的列报
    子公司所有者权益中不属于母公司的份额,作为少数股东权益,在合并资产负债表中所有者权益项目下以“少数股东权益”项目列示。
    子公司当期净损益中属于少数股东权益的份额,在合并利润表中净利润项目下以“少数股东损益”项目列示。
    (4)超额亏损的处理
    子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额时,如果子公司章程或协议规定少数股东有义务承担,并且少数股东有能力予以弥补的,该超额亏损冲减该少数股东权益。否则该超额亏损均冲减母公司所有者权益,该子公司在以后期间实现的利润,在弥补了由母公司所有者权益所承担的属于少数股东损失之前,全部归属于母公司所有者权益。
    (5)当期增加减少子公司的合并报表处理
    在报告期内,因同一控制下企业合并增加的子公司,编制合并资产负债表时,调整合并资产负债表的期初数。因非同一控制下企业合并增加的子公司,编制合并资产负债表时,不调整合并资产负债表的期初数。在报告期内处置子公司,编制合并资产负债表时,不调整合并资产负债表的期初数。
    在报告期内,因同一控制下企业合并增加的子公司,将该子公司在合并当期的期初至报告期末的收入、费用、利润纳入合并利润表。因非同一控制下企业合并增加的子公司,将该子公司自购买日至报告期末的收入、费用、利润纳入合并利润表。在报告期内处置子公司,将该子公司期初至处置日的收入、费用、利润纳入合并利润表。
    在报告期内,因同一控制下企业合并增加的子公司,将该子公司合并当期期初至报告期末的现金流量纳入合并现金流量表。因非同一控制下企业合并增加的子公司,将该子公司购买日至报告期末的现金流量纳入合并现金流量表。在报告期内处置子公司,将该子公司期初至处置日的现金流量纳入合并现金流量表。
    
    公司年金计划的主要内容及重大变化
    本公司的年金计划正在研究,尚未确定。
    
    会计政策和会计估计变更以及差错更正的说明
    1、会计政策变更
    公司本期间无会计政策变更事项。
    
    2、本公司在报告期内会计估计变更事项
    公司本期间无会计估计变更事项。
    
    3、本公司在报告期内会计差错更正事项
    公司本期间无会计差错更正事项。
    
    
    
    
    税项
    增值税:产品销售收入按17%税率计算销项税额,扣除当期允许抵扣的进项税额后的余额交纳;其中,自营出口销项税额按“免、抵、退”办法抵减内销产品应纳增值税额;
    消费税:白酒、大曲酒的比例税率按主营业务收入的20%计征,定额税率按0.50元/斤(500克)或0.50元/500毫升从量计征;三椰春酒、米酒、鹿龟酒、配制酒按主营业务收入的10%计征;
    营业税:按应税收入的5%计征;
    城市维护建设税:海南地区按当期应交增值税、消费税和营业税的7%或5%计征;上海地区按当期应交增值税、消费税和营业税的1%计征;
    教育费附加:海南地区按当期应交增值税、消费税和营业税的1%或3%计征;上海地区按主营业务收入的0.03%计征;
    房产税:按房屋原值扣除30%的余值后按1.2%或按房租收入的12%计征;
    河道维护建设费:按当期应交增值税、消费税和营业税的1%计征;
    企业所得税:海南地区适用的企业所得税税率为18%;上海地区按营业收入的1%核定征收;其他地区适用的企业所得税税率为25%。
    
    企业合并及合并财务报表
    控股子公司及合营企业
    截至2008年6月30日,本公司的控股子公司概况如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    控股子公司名称                       注册地址         业务性质       注册资本(   经营范围                           
                              万元)                                          
    (1)通过企业合并取得的子公司                                                                                        
    A、通过同一控制下的企业合并取得                                                                                      
    无。                                                                                                                 
    B、通过非同一控制下的企业合并取得                                                                                    
    无。                                                                                                                 
    (2)通过企业合并以外其他方式取得的                                                                                  
    子公司                                                                                                               
    上海椰岛企业发展有限公司             上海市青浦区     贸易           5,000        销售预包装食品、装饰材料、室内装潢 
    上海翔风物流有限公司                 上海市青浦区     物流与贸易     1,000        仓储服务,销售物流设备、化妆品及原 
                                           料                                 
    上海椰岛贸易有限公司                 上海市青浦区     贸易           1,000        销售预包装食品、酒、机械设备、室内 
                                           装潢                               
    上海椰鹏商贸有限公司                 上海市青浦区     贸易           600          销售服装鞋帽、化妆品、洗涤用品     
    上海椰昌贸易有限公司                 上海市青浦区     贸易           500          服装鞋帽、化妆品、洗涤用品销售     
    上海言实贸易有限公司                 上海市青浦区     贸易           500          销售酒、预包装食品、散装食品       
    上海椰阔商贸有限公司                 上海市青浦区     贸易           500          酒类批发、酒类商品零售、销售预包装 
                                           食品                               
    上海元朗实业有限公司                 上海市青浦区     贸易           300          绿化工程、室内外装潢、预包装食品   
    上海云方起工贸有限公司               上海市青浦区     贸易           300          食品销售管理、酒类、商务信息咨询   
    上海盈动物流有限公司                 上海市普陀区     贸易           300          货运代理、食品、瓶装酒销售         
    海南椰岛酒业有限公司                 海南省澄迈县     酒类生产与销   1,000        保健品、白酒、饮料、啤酒的生产、销 
               售                          售                                 
    海口椰岛酒厂有限公司                 海南省海口市     酒类生产与销   400          酒类生产、销售、饮料、食品销售     
               售                                                             
    海南椰岛昌源商贸有限公司             海南省海口市     贸易           100          酒类、食品、饮料、保健食品销售     
    海南洋浦椰岛淀粉工业有限公司         洋浦开发区       农产品生产与   6,000        木薯淀粉开发与加工及销售           
               销售                                                           
    儋州椰岛淀粉有限公司                 海南省儋州市     农产品生产与   100          木薯淀粉加工、销售、木薯种植       
               销售                                                           
    上海力是力工贸有限公司               上海市闵行区     贸易           300          销售食品、电子产品、包装设计、咨询 
    上海积谷贸易有限公司                 上海市闵行区     贸易           300          食品销售管理、商务咨询、投资管理咨 
                                           询                                 
    海南椰岛积谷科工贸有限公司           海南省澄迈县     贸易           115          保健品、食品及包装材料生产、销售   
    海南椰岛益得商贸有限公司             海南省海口市     贸易           5,000        建筑材料、装饰材料、日用百货销售   
    椰岛(集团)洋浦物流有限公司           洋浦开发区       贸易           5,000        农副产品、化工原料及产品销售       
    上海申麒工贸有限公司                 上海市普陀区     贸易           30           农畜产品、金属材料、建材销售       
    重庆椰岛房地产信息咨询公司           重庆市渝北区     房地产中介     500          房地产信息咨询                     
    中山市椰岛饮料有限公司               广东省中山市     饮料生产       225          生产经营各种易拉罐装果汁饮料       
    上海积玉贸易有限公司                 上海             贸易           200          食品销售管理、商务咨询、投资管理咨 
                                           询                                 
    荆州万福油脂实业有限公司             湖北省荆州市     食用油生产和   2,000        生产加工销售食用植物油、饲料原料; 
               销售                        批零兼营精细化工产品;自有产地设施 
                                           租赁与经营、仓储业务服务;货物进出 
                                           口、技术进出口、代理进出口         
    广西椰岛淀粉工业有限公司             广西省武鸣县     木薯淀粉生产   1,300        木薯淀粉生产和销售;种植业;木薯及 
               和销售                      木薯淀粉购销、仓储                 
    老挝椰岛农业开发有限公司             老挝万象市       木薯种植与开   895.65       农业、工业、木薯种植与开发         
               发                                                             
    南京海椰商贸有限公司                 江苏省南京市     贸易           100          酒类、定型包装食品销售             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    控股子公司名称                             本公司投资额  持股比例%         表决权比例%  是否纳入合并报表范围         
    (万元)      直接持股  间接持                                            
                            股                                                
    (1)通过企业合并取得的子公司                                                                                        
    A、通过同一控制下的企业合并取得                                                                                      
    无                                                                                                                   
    B、通过非同一控制下的企业合并取得                                                                                    
    无                                                                                                                   
    (2)通过企业合并以外其他方式取得的子公司                                                                            
    上海椰岛企业发展有限公司                   5,000         100               100          是                           
    上海翔风物流有限公司                       1,000         100               100          是                           
    上海椰岛贸易有限公司                       740           49        25      74           是                           
    上海椰鹏商贸有限公司                       600           100               100          是                           
    上海椰昌贸易有限公司                       500           100               100          是                           
    上海言实贸易有限公司                       500           100               100          是                           
    上海椰阔商贸有限公司                       300           100               100          是                           
    上海元朗实业有限公司                       300           100               100          是                           
    上海云方起工贸有限公司                     300           100               100          是                           
    上海盈动物流有限公司                       180                     60      60           是                           
    海南椰岛酒业有限公司                       1,000         100               100          是                           
    海口椰岛酒厂有限公司                       400           100               100          是                           
    海南椰岛昌源商贸有限公司                   100           100               100          是                           
    海南洋浦椰岛淀粉工业有限公司               6,000         100               100          是                           
    儋州椰岛淀粉有限公司                       100                     100     100          是                           
    上海力是力工贸有限公司                     300           100               100          是                           
    上海积谷贸易有限公司                       300           100               100          是                           
    海南椰岛积谷科工贸有限公司                 115           100               100          是                           
    海南椰岛益得商贸有限公司                   5,000         100               100          是                           
    椰岛(集团)洋浦物流有限公司                 4,700         97                97           是                           
    上海申麒工贸有限公司                       29.70                   99      99           是                           
    重庆椰岛房地产信息咨询公司                 500           100               100          是                           
    中山市椰岛饮料有限公司                     225           83        17      100          是                           
    上海积玉贸易有限公司                       200                     100     100          是                           
    荆州万福油脂实业有限公司                   1,900         1,900             95%          是                           
    广西椰岛淀粉工业有限公司                   1,300                   1,300   100          是                           
    老挝椰岛农业开发有限公司                   895.65        895.65            100          是                           
    南京海椰商贸有限公司                       100           100               100          是                           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    合并范围变更情况
    报告期内新纳入合并范围公司
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司名称                              变更原因         变更日期              本年净利润            期末净资产        
    荆州万福油脂实业有限公司              新设             2008年1月             -152.80               5,541.48          
    广西椰岛淀粉工业有限公司              新设             2008年4月             -0.66                 1,703.84          
    老挝椰岛农业开发有限公司              新设             2008年5月             -175.70               656.26            
    南京海椰商贸有限公司                  新设             2008年5月             -63.70                36.30             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    报告期内不再纳入合并范围公司
    ①报告期内不再纳入合并范围的原子公司基本情况
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司名称                                注册地              业务性质                 上年净利润        上年期末净资  
                                                                产            
    四川邛崃市川源酒业有限公司              四川省邛崃市        酒类生产与销售           -116.40           -789.06       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    ②其他相关信息
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司名称                                变更原因   转让日期     母公司原持   母公司原表   本期期初至处置  处置日净资 
                         股比例       决权比例     日净利润        产         
    四川邛崃市川源酒业有限公司              转让       08.5.31      90%          90%          -38.24          -827.30    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     控股子公司少数股东权益相关信息
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    控股子公司名称                       少数股东权益        少数股东权益中用于  从母公司所有者权益中冲减子公司少数股东  
                  冲减少数股东损益的  分担的本期亏损超过少数股东在该子公司期  
                  金额                初所有者权益中所享有份额后的余额        
    椰岛(集团)洋浦物流有限公司           1,956,470.04                                                                    
    上海申麒工贸有限公司                 51,179.78                                                                       
    荆州万福油脂实业有限公司             2,770,738.22                                                                    
    合计                                 4,778,388.04                                                                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    合并财务报表主要项目附注
    (以下附注未经特别说明,期末账面余额指2008年6月30日账面余额,年初账面余额指2007年12月31日账面余额,金额单位为人民币元)
    货币资金
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                期末余额                           年初余额                      
    现金                                                1,637,692.93                       8,916,754.86                  
    银行存款                                            89,815,081.10                      218,596,365.22                
    其他货币资金                                        45,366.44                          695,907.44                    
    合计                                                91,498,140.47                      228,209,027.52                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (1)期末账面余额分币种明细:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                            期末余额                                                                             
    币种                原币                      汇率              人民币               
    现金                            RMB                 1,429,268.82                                1,429,268.82         
    USD                 30,386.51                 6.8591            208,424.11           
    银行存款                        RMB                 89,639,457.75                               89,639,457.75        
    USD                 25,604.43                 6.8591            175,623.35           
    其他货币资金                    RMB                 45,366.44                                   45,366.44            
    合计                                                                                            91,498,140.47        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    (2)年初账面余额分币种明细:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                    年初余额                                                                                     
    币种                      原币                        汇率              人民币               
    现金                    RMB                       8,916,754.86                                  8,916,754.86         
    银行存款                RMB                       218,596,365.22                                218,596,365.22       
    USD                                                                                          
    小计                      ——                        ——                                   
    其他货币资金            RMB                       695,907.44                                    695,907.44           
    合计                                              228,209,027.52                                228,209,027.52       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3)货币资金期末账面余额较上年减少了136,710,887.05元,系因本期经营活动支出增加所致。
    
    交易性金融资产
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                                        期末公允价值        年初公允价值         
    1.交易性债券投资                                                                                                    
    2.交易性权益工具投资                                                       465,052.00          402,480.00           
    3.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                                                               
    4.衍生金融资产                                                                                10,749,785.87        
    5.其他                                                                                                             
    合计                                                                        465,052.00          11,152,265.87        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:交易性金融资产期末余额较上年减少了10,687,213.87元,系本期减少套期保值期货投资所致。
    
    
    
    
    
    应收票据
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    票据种类                               期末账面余额                            年初账面余额                          
    银行承兑汇票                           420,000.00                              2,880,000.00                          
    商业承兑汇票                                                                   900,000.00                            
    合计                                   420,000.00                              3,780,000.00                          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    应收账款
    应收账款按账龄列示如下
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄结构                            期末账面余额                                                                     
    金额                      占总额的比例              坏账准备                     
    1年以内(含1年)                    272,315,675.09            75.82%                    27,235,667.37                
    1-2年(含2年)                      30,095,487.88             8.38%                     12,235,460.41                
    2-3年(含3年)                      35,301,335.91             9.83%                     25,758,719.16                
    3年以上                             21,447,515.05             5.97%                     21,447,515.05                
    合计                                359,160,013.93            100.00%                   86,677,361.99                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄结构                            年初账面余额                                                                     
    金额                      占总额的比例              坏账准备                     
    1年以内(含1年)                    130,382,191.94            56.44%                    17,165,365.68                
    1-2年(含2年)                      59,487,877.59             25.75%                    37,449,035.00                
    2-3年(含3年)                      21,951,616.35             9.50%                     16,028,508.26                
    3年以上                             19,206,991.37             8.31%                     19,206,991.37                
    合计                                231,028,677.25            100.00%                   89,849,900.31                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2)应收账款按类别列示如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    类别                                                期末账面余额                                                     
             金额                  占总额的比例          坏账准备             
    单项金额重大                                                                                                         
    单项金额不重大但信用风险特征组合后该组合的风险较大  29,395,254.57         8.18%                 29,395,254.57        
    其他不重大                                          329,764,759.36        91.82%                57,282,107.42        
    合计                                                359,160,013.93        100.00%               86,677,361.99        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    类别                                                年初账面余额                                                     
             金额                  占总额的比例           坏账准备            
    单项金额重大                                                                                                         
    单项金额不重大但按信用风险特征组合后该组合的风险较  43,613,365.24         18.88%                 43,613,365.24       
    大                                                                                                                   
    其他不重大                                          187,415,312.01        81.12%                 46,236,535.07       
    合计                                                231,028,677.25        100.00%                89,849,900.31       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3)应收账款其他说明事项:
    A.单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款,系该类应收款项的可收回性较低,故其风险较大;
    B.本报告期核销无法收回的10,530.00元,该类应收款项已在以前年度全额计提坏账准备,对本期利润无影响;
    C.应收账款中无持公司5%(含5%)以上表决权股份的股东单位欠款;
    D.金额较大(前5名)的应收账款详细情况:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    欠款单位名称                          欠款金额               占应收账款总额的比例       欠款时间                     
    广东中谷糖业集团有限公司              45,020,000.00          12.53%                     2008年                       
    北京京椰岛商贸有限公司                30,456,460.35          8.48%                      2007年                       
    重庆渝海椰岛贸易有限公司              16,776,003.13          4.67%                      2005年至2006年               
    赣州同舟商贸有限公司                  14,092,217.00          3.92%                      2007年                       
    陕西椰岛贸易有限公司                  8,343,329.51           2.32%                      2005年至2006年               
    合计                                  114,688,009.99         31.93%                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (4)、应收账款期末余额较上年增长了128,131,336.68元,主要系酒类和白糖销售季节性回款所致。
    
    预付款项
    (1)预付账款按账龄结构列示:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄结构                       期末账面余额                                年初账面余额                              
    金额                   占总额的比例         金额                  占总额的比例        
    1年以内(含1年)               91,977,464.19          95.90%               123,559,944.08        94.87%              
    1年至2年(含2年)              2,840,775.93           2.96%                6,467,086.24          4.96%               
    2年至3年(含3年)              857,982.40             0.89%                108,458.34            0.08%               
    3年以上                        229,954.68             0.24%                121,496.34            0.09%               
    合计                           95,906,177.20          100.00%              130,256,985.00        100.00%             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2)预付账款说明事项
    A.金额较大的预付账款(占期末预付账款总额的30%及以上)详细情况: 
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    欠款单位名称                                  欠款金额             欠款时间                性质或内容                
    徐闻县前山糖厂有限公司                        38,965,000.00        2007年至2008年          预付购糖款                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    B.预付账款期末余额较上期减少34,350,807.80元,系本期采购商品到货所致。
    其他应收款
    (1)其他应收款按账龄列示如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄结构                            期末账面余额                                                                     
    金额                           占总额的比例            坏账准备                  
    1年以内(含1年)                    43,089,385.99                  45.40%                  4,578,938.60              
    1-2年(含2年)                      7,561,388.43                   7.97%                   2,548,416.53              
    2-3年(含3年)                      9,150,823.22                   9.64%                   4,684,626.61              
    3年以上                             35,114,588.92                  37.00%                  35,114,588.92             
    合计                                94,916,186.56                  100.00%                 46,926,570.66             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄结构                            年初账面余额                                                                     
    金额                           占总额的比例            坏账准备                  
    1年以内(含1年)                    45,427,110.51                  53.47%                  5,172,711.05              
    1-2年(含2年)                      13,056,814.99                  15.37%                  4,069,945.50              
    2-3年(含3年)                      7,327,695.17                   8.62%                   3,663,847.59              
    3-年以上                            19,155,284.36                  22.54%                  19,155,284.36             
    合计                                84,966,905.03                  100.00%                 32,061,788.50             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2)其他应收款按类别列示如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    类别                                                            期末账面余额                                         
                         金额                 占总额的比  坏账准备            
                                              例                              
    单项金额重大                                                                                                         
    单项金额不重大但信用风险特征组合后该组合的风险较大              918,430.00           0.97%       918,430.00          
    其他不重大                                                      93,997,756.56        99.03%      46,008,140.66       
    合计                                                            94,916,186.56        100.00%     46,926,570.66       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    类别                                                          年初账面余额                                           
                       金额                 占总额的比例  坏账准备            
    单项金额重大                                                                                                         
    单项金额不重大但按信用风险特征组合后该组合的风险较大          918,430.00           1.08%         918,430.00          
    其他不重大                                                    84,048,475.03        98.92%        31,143,358.50       
    合计                                                          84,966,905.03        100.00%       32,061,788.50       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3)其他应收款其他说明事项:
    A.单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款,系该类应收款项的可收回性较低,故其风险较大;
    B.本报告期核销无法收回的其他应收款110,168.40元,该类应收款项已在以前年度全额计提坏账准备,对本期利润无影响;
    C.其他应收款中无持公司5%(含5%)以上表决权股份的股东单位欠款;
    D.金额较大(前5名)的其他应收款详细情况:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    欠款单位名称                              欠款金额            占其他应收款总额的比例           欠款时间              
    四川邛崃市川源酒业有限公司                15,249,732.82       16.07%                           2005年以前            
    海南洋浦椰岛贸易有限公司                  8,438,730.00        8.89%                            2008年                
    海南椰岛工贸有限公司                      8,131,774.46        8.57%                            2007年至2008年        
    北京京椰岛商贸有限公司                    7,960,085.77        8.39%                            2007年至2008年        
    海口南茂化工有限公司                      7,641,494.00        8.05%                            2004年以前            
    合计                                      47,421,817.05       49.96%                                                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    存货
    明细情况
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    存货种类              年初账面余额          期末账面余额          其中:含有借款费用资本化  本期转回跌价准备金额占期 
                           的金额                    末余额的比例             
    1、原材料             13,346,552.42         59,200,179.50                                                            
    2、在产品             36,118,480.06         55,687,861.80                                                            
    3、库存商品           116,286,364.03        205,455,203.59                                                           
    4、开发成本                                                                                                         
    5、低值易耗品         120,237.00            297,914.03                                                               
    6、开发产品           1,449,344.96                                                                                  
    7、在途物资           1,221,796.63          15,151,293.52                                                            
    8、包装物             10,101,066.96         7,530,116.85                                                             
    9、委托加工物资       672.03                672.03                                                                   
    合计                  178,644,514.09        343,323,241.32                                                           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    存货跌价准备
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    存货种类           年初账面余额       本期计提  本期减少额         合并范围的变化     期末账面余额        计提存货跌 
    额        转回     转销                                             价准备的依 
                                                                   据         
    1、原材料                                                                                                     
    2、包装物          1,162,854.85                                 68,350.29          1,094,504.56        包装类型变 
                                                                   化         
    3、在产品                                                                                                     
    4、库存商品        2,930,702.05                                 2,930,702.05                                     
    5、低值易耗品                                                                                                 
    6、开发成本                                                                                                   
    合计               4,093,556.90                                 2,999,052.34       1,094,504.56                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3)存货期末余额较年初增加167,677,779.57元,系因油菜籽、淀粉的生产采购库存和白糖库存增加所致。
    其他流动资产:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                   期末账面价值                  年初账面价值                    
    应收股利                                               845,298.97                    845,298.97                      
    合计                                                   845,298.97                    845,298.97                      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    可供出售金融资产
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                   期末账面价值                  年初账面价值                    
    S*ST天颐                                               5,928,000.00                                                  
    合计                                                   5,928,000.00                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    报告期末公司持有S*ST天颐5,928,000股,截止报告期末S*ST天颐处于暂停上市阶段,2008年7月8日起在上证所恢复上市交易,7月22日ST天颐变更为ST三安。
    长期股权投资
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    股权投资类别                                           期末账面余额                 年初账面余额                     
    权益法核算的长期股权投资                               3,182,223.43                 4,414,750.44                     
    成本法核算的长期股权投资                               349,540.00                   349,540.00                       
    小计                                                   3,531,763.43                 4,764,290.44                     
    减:长期股权投资减值准备                               230,418.52                   230,418.52                       
    合计                                                   3,301,344.91                 4,533,871.92                     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (1)权益法核算的长期股权投资
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    被投资单位名称     初始投资金额       期初余额         本期增加   本期减少         期末余额         本期收到现金红利 
                                                             金额             
    海南椰岛神特饮料   5,100,000.00       230,418.52                                   230,418.52                        
    有限公司                                                                                                             
    海南椰岛酒精工业   14,600,000.00      2,749,177.35                1,208,383.06     1,540,794.29                      
    有限公司                                                                                                             
    威海紫薇生物科技   875,000.00         1,435,154.57                24,143.95        1,411,010.62                      
    有限公司                                                                                                             
    合计               20,575,000.00      4,414,750.44                1,232,527.01     3,182,223.43                      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2)成本法核算的长期股权投资
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    被投资单位名称                       初始投资金额       期初余额         本期增加      本期减少      期末余额        
    海南珠江建设股份有限公司             349,540.00         349,540.00                                   349,540.00      
    合计                                 349,540.00         349,540.00                                   349,540.00      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (3)长期股权投资减值情况
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    投资项目                                 年初账面余额         本期计提数       本期减少额        期末账面余额        
    海南椰岛神特饮料有限公司                 230,418.52                                              230,418.52          
    合计                                     230,418.52                                              230,418.52          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    固定资产
    固定资产明细:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                      年初账面余额       本期增加额         本期减少额       合并范围减少的影  期末账面余额      
                                          响                                  
    一、原价合计              288,967,784.30     57,765,530.53      1,705,353.64     -3,990,860.94     341,037,100.25    
    其中:房屋建筑物          145,927,892.79     18,388,073.92      372,263.50       -2,629,084.21     161,314,619.00    
    机器设备                  115,462,597.25     33,632,634.60                      -510,106.00       148,585,125.85    
    运输设备                  15,566,192.85      4,778,175.43       1,290,960.14     -122,174.00       18,931,234.14     
    工具器具                  12,011,101.41      966,646.58         42,130.00        -729,496.73       12,206,121.26     
    二、累计折旧合计          101,849,162.79     8,640,142.05       956,971.71       -1,333,047.65     108,199,285.48    
    其中:房屋建筑物          25,209,455.53      2,456,771.60       137,661.66       -550,353.35       26,978,212.12     
    机器设备                  62,118,084.65      4,694,015.13                       -193,526.49       66,618,573.29     
    运输设备                  7,690,770.78       867,990.39         780,092.25       -52,229.34        7,726,439.58      
    工具器具                  6,830,851.83       621,364.93         39,217.80        -536,938.47       6,876,060.49      
    三、固定资产减值准备累计  345,658.27         -                                                   345,658.27        
    金额合计                                                                                                             
    其中:房屋建筑物          -                                                                                      
    机器设备                                                                                                         
    运输设备                  20,436.62                                                             20,436.62         
    工具器具                  325,221.65                                                            325,221.65        
    四、固定资产账面价值合计  186,772,963.24     49,125,388.48      748,381.93       -2,657,813.29     232,492,156.50    
    其中:房屋建筑物          120,718,437.26     15,931,302.32      234,601.84       -2,078,730.86     134,336,406.88    
    机器设备                  53,344,512.60      28,938,619.47      -                -316,579.51       81,966,552.56     
    运输设备                  7,854,985.45       3,910,185.04       510,867.89       -69,944.66        11,184,357.94     
    工具器具                  4,855,027.93       345,281.65         2,912.20         -192,558.26       5,004,839.12      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2)本期在建工程完工转入固定资产5,033,580.06元,详见附注(八)12。
    (3)期末余额中尚未办妥产权证书的固定资产有关情况:该类固定资产为房屋建筑物,期初原值金额92,673,482.37元,本期减少原值金额336,621.27元,期末原值金额92,336,861.10元,详见附注(八)18。
    
    在建工程
    在建工程明细情况a
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    工程项目名称            年初账面余额      本期增加额       本期转入固定资  其他减少额       期末账面余额     利息资  
                    产额                                              本化率  
    A型宿舍工程             1,049,600.00                                     1,049,600.00                              
    上海办公楼              1,425,291.00                                     1,425,291.00                              
    椰岛公寓                5,052,171.67      303,131.97                                      5,355,303.64             
    雅星淀粉厂改扩建        3,292,070.22      336,685.00       268,517.40                      3,360,237.82             
    八一厂污水处理          766,457.45        15,000.00                                       781,457.45               
    荆州虾子沟土地项目      40,000,000.00     5,307.53                        15,800,000.00    24,205,307.53            
    老挝木薯项目            3,736,110.84      3,399,897.41     4,086,985.96                    3,049,022.29             
    老城房产项目            4,000,000.00      8,139,500.00                                    12,139,500.00            
    其他                    11,645,503.10     31,064,829.07    678076.70                        42,032,255.47            
    合计                    70,967,204.28     43,264,350.98    5,033,580.06    18,274,891.00    90,923,084.20            
    其中:借款费用资本化金                                                                                               
    额                                                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    
    
    在建工程明细情况b 
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    工程项目名称                     预算数                资金来源             工程投入占预算的比例                     
    椰岛公寓                         21,000,000.00         其他来源             99.00%                                   
    雅星淀粉厂改扩建                 6,890,000.00          其他来源             88.37%                                   
    八一厂污水处理                   2,000,000.00          其他来源             90.92%                                   
    荆州虾子沟土地项目               25,000,000.00         其他来源             96.80%                                   
    老挝木薯项目                     180,000,000.00        其他来源             4.76%                                    
    老城房产项目                     15,000,000.00         其他来源             80.93%                                   
    合计                             249,890,000.00                                                                      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    (3)在建工程减值准备
    a.明细情况
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                             年初账面余额          本期增加             本期减少            期末账面余额         
    A型宿舍工程                      1,049,600.00                               1,049,600.00                             
    上海办公楼                       1,425,291.00                               1,425,291.00                             
    合计                             2,474,891.00                               2,474,891.00                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    b.在建工程减值准备减少原因说明:该项工程已停工,并已无法复工。
    
    无形资产
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                          年初账面余额      本期增加额       本期减少额          合并范围减少   期末账面余额     
                                              的影响                          
    一、原价合计                  72,538,347.71     15,948,390.00    9,234,576.00        -800,000.00    78,452,161.71    
    上海土地使用权                4,864,576.00                       4,864,576.00                       -                
    上海土地使用权                4,370,000.00                       4,370,000.00                       -                
    中山市沙朗第三工业区土地      3,921,420.00                                                          3,921,420.00     
    儋州那大土地使用权            3,678,375.30                                                          3,678,375.30     
    滨濂村换地权益书              4,281,354.57                                                          4,281,354.57     
    软件                          23,520.00                                                             23,520.00        
    老城土地                      7,395,117.95      12,090.00                                           7,407,207.95     
    龙华路43号土地使用权          32,661,654.50                                                         32,661,654.50    
    商标使用权                    265,981.00                                                            265,981.00       
    洋浦开发区土地使用权          7,020,348.39                                                          7,020,348.39     
    邛崃土地使用权                800,000.00                                             -800,000.00    -                
    澄迈老城土地使用权            3,234,000.00                                                          3,234,000.00     
    商标使用权                    22,000.00                                                             22,000.00        
    荆州三湾路土地                                  15,902,700.00                                       15,902,700.00    
    鲁班软件                                        13,800.00                                           13,800.00        
    金和协同办公软件                                19,800.00                                           19,800.00        
    二、累计摊销额合计            12,358,998.92     572,799.30       1,875,845.04        -119,999.72    10,935,953.46    
    上海土地使用权                1,132,275.05                       1,132,275.05                       -                
    上海土地使用权                743,569.99                         743,569.99                         -                
    中山市沙朗第三工业区土地      1,085,235.10      39,214.20                                           1,124,449.30     
    儋州那大土地使用权            689,977.28        40,121.80                                           730,099.08       
    滨濂村换地权益书              743,905.34        10,082.98                                           753,988.32       
    软件                          21,560.00         1,960.00                                            23,520.00        
    老城土地                      191,956.16        24,252.95                                           216,209.11       
    龙华路43号土地使用权          6,527,134.21      233,297.52                                          6,760,431.73     
    商标使用权                    240,285.86        13,630.90                                           253,916.76       
    洋浦开发区土地使用权          416,030.23        60,130.38                                           476,160.61       
    邛崃土地使用权                111,999.74        7,999.98                             -119,999.72    -                
    澄迈老城土地使用权            447,370.00        37,730.00                                           485,100.00       
    商标使用权                    7,699.96          801.84                                              8,501.80         
    荆州三湾路土地                                  102,226.75                                          102,226.75       
    鲁班软件                                        690.00                                              690.00           
    金和协同办公软件                                660.00                                              660.00           
    三、无形资产减值准备累计金额  2,453,193.00                                                          2,453,193.00     
    合计                                                                                                                 
    海口滨濂土地使用权            2,453,193.00                                                          2,453,193.00     
    四、无形资产账面价值合计      57,726,155.79     15,948,390.00    7,931,530.26        -680,000.28    65,063,015.25    
    上海土地使用权                3,732,300.95                       3,732,300.95                       -                
    上海土地使用权                3,626,430.01                       3,626,430.01                       -                
    中山市沙朗第三工业区土地      2,836,184.90                       39,214.20                          2,796,970.70     
    儋州那大土地使用权            2,988,398.02                       40,121.80                          2,948,276.22     
    滨濂村换地权益书              1,084,256.23                       10,082.98                          1,074,173.25     
    软件                          1,960.00                           1,960.00                           -                
    老城土地                      7,203,161.79      12,090.00        24,252.95                          7,190,998.84     
    龙华路43号土地使用权          26,134,520.29                      233,297.52                         25,901,222.77    
    商标使用权                    25,695.14                          13,630.90                          12,064.24        
    洋浦开发区土地使用权          6,604,318.16                       60,130.38                          6,544,187.78     
    邛崃土地使用权                688,000.26        -                7,999.98            -680,000.28                     
    澄迈老城土地使用权            2,786,630.00                       37,730.00                          2,748,900.00     
    商标使用权                    14,300.04                          801.84                             13,498.20        
    荆州三湾路土地                                  15,902,700.00    102,226.75                         15,800,473.25    
    鲁班软件                                        13,800.00        690.00                             13,110.00        
    金和协同办公软件                                19,800.00        660.00                             19,140.00        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:以上未办理土地使用权证的土地原价金额7,020,378.39元,年初账面价值13,963,049.12元,本期原价减少7,358,730.96元,本期摊销60,130.38元,期末账面价值6,544,187.78元,详见附注八(18)。
    
    生产性生物资产
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                   期末账面余额                            年初账面余额                          
    木薯                                   790,877.62                                                                    
    合计                                   790,877.62                                                                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:报告期末种植木薯9,600亩。
    
    递延所得税资产
    (1)引起暂时性差异的资产项目:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                           暂时性差异金额                                        
                        期末数                       期初数                   
    产生递延所得税资产的可抵扣暂时性差异项目:                                                                           
    应收款项坏账准备的计提                                         10,205,638.64                6,282,495.68             
    在建工程计提减值准备                                                                        2,474,891.00             
    合计                                                           10,205,638.64                8,757,386.68             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    (2)已确认递延所得税资产:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                           期末账面余额                 年初账面余额             
    递延所得税资产:                                                                                                     
    应收款项坏账准备的计提                                         2,551,409.66                 1,570,880.72             
    在建工程计提减值准备                                                                        618,722.75               
    合计                                                           2,551,409.66                 2,189,603.47             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    其他长期资产
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                           期末账面价值                 年初账面价值             
    1.开发支出                                                                                                          
    2.长期待摊费用                                                2,958,116.33                 102,509.04               
    3.其他非流动资产                                                                                                   
    合计                                                           2,958,116.33                 102,509.04               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    资产减值准备
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                       年初账面余额   本期计提额   本期减少额       合并范围变化  期末账面余额                   
                转   转销                          影响                       
                回                                                            
    一、坏账准备               121,911,688.8  14,285,460.      120,698.40  -2,472,518.1  133,603,932.65                 
    1              43                            9                                            
    其中:1.应收账款坏账准备  89,849,900.31  -1,198,706.      10,530.00   -1,963,301.5  86,677,361.99                  
    79                            3                                            
    2.其他应收账款坏账准备    32,061,788.50  15,484,167.      110,168.40  -509,216.66   46,926,570.66                  
    22                                                                         
    二、存货跌价准备           4,093,556.90                              -2,999,052.3  1,094,504.56                   
                                 4                                            
    三、可供出售金融资产减值                                                                                        
    准备                                                                                                                 
    四、持有至到期投资减值准                                                                                        
    备                                                                                                                   
    五、长期股权投资减值准备   230,418.52                                             230,418.52                     
    六、投资性房地产减值准备   -                                                                                    
    七、固定资产减值准备       345,658.27                                             345,658.27                     
    八、工程物资减值准备       -                                                                                    
    九、在建工程减值准备       2,474,891.00                   2,474,891.                                             
                     00                                                       
    十、生产性生物资产减值准                                                                                             
    备                                                                                                                   
    其中:成熟生产性生物资产   -                                                                                    
    减值准备                                                                                                             
    十一、油气资产减值准备                                                                                          
    十二、无形资产减值准备     2,453,193.00                                           2,453,193.00                   
    十三、商誉减值准备                                                                                              
    十四、其他                                                                                                      
    合计                       131,509,406.5  14,285,460.      2,595,589.  -5,471,570.5  137,727,707.00                 
    0              43                40          3                                            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    18、所有权受到限制的资产
    (1)资产所有权受到限制的原因:所有权证正在办理之中
    (2)所有权受到限制的资产金额如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    所有权受到限制的资产类别                            年初账面价值             本期增减额        期末账面价值          
    一、用于担保的资产                                                                                                   
    二、其他原因造成所有权受到限制的资产                                                                                 
    1.未办理权证房屋建筑物                              77,483,251.87            -1,635,177.44     75,848,074.43         
    2.未办理权证的土地使用权                            13,963,049.12            -7,418,861.34     6,544,187.78          
    合计                                                91,446,300.99            -9,054,038.78     82,392,262.21         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    19、短期借款
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    借款条件                                                               期末账面余额            年初账面余额          
    信用借款                                                               260,000,000.00          230,000,000.00        
    保证借款                                                               165,000,000.00          15,000,000.00         
    合计                                                                   425,000,000.00          245,000,000.00        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    应付票据
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    种类                              期末账面余额             年初账面余额         下一会计期间将到期的金额             
    银行承兑汇票                                               30,000,000.00                                             
    商业承兑汇票                                               2,200,000.00                                              
    合计                                                       32,200,000.00                                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:期末账面余额中无欠持公司5%(含5%)以上表决权股份的股东单位的款项。
    
    应付账款
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                              期末账面余额                                  年初账面余额                         
    金额                              80,810,419.42                                 71,581,705.96                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:期末账面余额中无欠持公司5%(含5%)以上表决权股份的股东单位的款项。
    
    预收账款
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                              期末账面余额                                  年初账面余额                         
    金额                              27,128,464.69                                 27,961,503.22                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:期末账面余额中无欠持公司5%(含5%)以上表决权股份的股东单位的款项。
    
     职工薪酬
    (1)应付职工薪酬明细:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                            年初账面余额      本期增加额       本期支付额         合并范围变   期末账面余额      
                                               化影响                         
    一、工资、奖金、津贴和补贴      6,520,430.69      24,282,979.75    24,622,404.32                  6,181,006.12      
    二、职工福利费                                                                                                   
    三、社会保险费                  29,824.84         2,765,055.45     2,544,925.22                   249,955.07        
    四、住房公积金                  239.85            307,615.50       287,230.41                     20,624.94         
    五、工会经费和职工教育经费      4,179,255.65      872,465.64       178,304.90         -48,726.86   4,824,689.53      
    六、非货币性福利                                 21,600.00        21,600.00                                        
    七、因解除劳动关系给予的补偿                     739,019.48       739,019.48                                       
    八、其他                                                                                                         
    其中:以现金结算的股份支付                                                                                       
    合计                            10,729,751.03     28,988,735.82    28,393,484.33      -48,726.86   11,276,275.66     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    应交税费
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    税种                                                期末账面余额                        年初账面余额                 
    增值税                                              -24,453,814.74                      9,983,688.95                 
    营业税                                                                                 222,588.16                   
    消费税                                              4,227,301.36                        3,231,754.46                 
    企业所得税                                          -481,456.81                         3,485,385.43                 
    教育费附加                                          189,846.18                          591,992.82                   
    土地增值税                                                                                                          
    城市维护建设税                                      411,344.09                          1,483,343.68                 
    房产税                                              148,816.37                          130,983.75                   
    土地使用税                                          -22,213.68                          54,426.21                    
    河道维护建设费                                      92,523.07                           97,000.32                    
    代扣代缴个人所得税                                  907,951.20                          922,864.03                   
    其他                                                277,735.44                          11,154.75                    
    合计                                                -18,701,967.52                      20,215,182.56                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:应交税费期末较上年减少38,917,150.08元,系因油菜籽、淀粉和白糖采购未抵扣进项税增加。
    其他应付款
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                          期末账面余额                 期初账面余额              
    金额                                                          40,425,163.45                26,828,383.23             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注1:期末账面余额中无欠持公司5%(含5%)以上表决权股份的股东单位的款项。
    注2:金额较大的其他应付款详细情况:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                          金额                         性质或内容                
    郑建华                                                        8,000,000.00                 预收股权转让定金          
    广州力迅投资有限公司                                          5,000,000.00                 预收土地转让定金          
    海口开福商贸有限公司                                          2,870,000.00                 往来款                    
    梁玉梅                                                        2,000,000.00                 往来款                    
    椰岛职工安置费                                                1,778,907.45                 暂收款                    
    合计                                                          19,648,907.45                                          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    其他流动负债
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    主要投资者                     期末账面余额                   年初账面余额                尚未支付的原因             
    应付股利                       30,682,516.43                  25,033,092.53               未领取                     
    合计                           30,682,516.43                  25,033,092.53                                          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:应付股利系部分法人股东尚未领取的股利。
    长期借款
    (1)借款分类:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                          期末账面余额                 年初账面余额              
    信用借款                                                                                                             
    抵押借款                                                                                                             
    质押借款                                                                                                             
    保证借款                                                      15,000,000.00                15,000,000.00             
    合计                                                          15,000,000.00                15,000,000.00             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2)明细情况:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    贷款单位                                                                 贷款金额                                    
    儋州市农村信用社合作社联合社                                             15,000,000.00                               
    合计                                                                     15,000,000.00                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    股本
    股份变动情况表                                                  单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本次变动前              本次变动增减(+,-)                           本次变动后              
    数量           比例(%)  发   送股  公积金  其他           小计           数量            比例(%) 
     行         转股                                                          
     新                                                                       
     股                                                                       
    一、有限售条件股份                                                                                                   
    1、国家持股                                                                                                          
    2、国有法人持股     24,113,853     14.53                       -8,039,391     -8,039,391     16,074,462      9.68    
    3、其他内资持股     25,914,110     15.61                       -20,704,719    -20,704,719    5,209,391       3.14    
    其中:境内非国有法   25,914,110     15.61                       -20,704,719    -20,704,719    5,209,391       3.14    
    人持股                                                                                                               
    境内自然人持股                                                                                                       
    4、外资持股                                                                                                          
    其中:境外法人持股                                                                                                   
    境外自然人持股                                                                                                       
    有限售条件股份合计  50,027,963     30.14                       -28,744,110    -28,744,110    21,283,853      12.82   
    二、无限售条件流通股份                                                                                               
    1、人民币普通股     115,972,037    69.86                       28,744,110     28,744,110     144,716,147     87.18   
    2、境内上市的外资                                                                                                    
    股                                                                                                                   
    3、境外上市的外资                                                                                                    
    股                                                                                                                   
    4、其他                                                                                                              
    无限售条件流通股份  115,972,037    69.86                       28,744,110     28,744,110     144,716,147     87.18   
    合计                                                                                                                 
    三、股份总数                                                                                                         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    
    资本公积
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                   年初账面余额          本期增加额           本期减少额    期末账面余额         
    股本溢价                               157,963,826.06        39,140,638.23                      197,104,464.29       
    其他资本公积                                                 2,383,559.15                       2,383,559.15         
    合计                                   157,963,826.06        41,524,197.38                      199,488,023.44       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    盈余公积
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                          年初账面余额            本期增加额          本期减少额            期末账面余额         
    法定盈余公积                  31,850,864.91                                                     31,850,864.91        
    合计                          31,850,864.91                                                     31,850,864.91        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    未分配利润
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                                                       金额                      
    调整前年初未分配利润                                                                       221,629,316.31            
    年初未分配利润调整数                                                                                                
    年初未分配利润                                                                             221,629,316.31            
    加:本年净利润转入                                                                         34,359,946.42             
    盈余公积补亏                                                                                                        
    减:提取法定盈余公积                                                                                                
    应付普通股股利                                                                             13,280,000.00             
    转作股本的普通股股利                                                                                                
    期末未分配利润                                                                             242,709,262.73            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    
    
    营业收入
    (1)营业收入明细:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                              本期金额                  上年同期金额             
    1.主营业务收入                                                   380,395,356.97            302,856,379.43           
    2.其他业务收入                                                   3,157,625.51              18,427,554.63            
    合计                                                              383,552,982.48            321,283,934.06           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2)按产品或业务类别列示:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    产品或业务种类                        营业收入                    营业成本                  主营业务利润             
    1、酒类                               258,818,774.05              100,077,347.21            158,741,426.84           
    2、贸易                               102,572,265.61              101,238,146.43            1,334,119.18             
    3、淀粉                               312,982.90                  179,682.39                133,300.51               
    4、保健品                             17,913,504.73               7,219,816.67              10,693,688.06            
    5、其他                               3,935,455.19                2,404,089.94              1,531,365.25             
    合计                                  383,552,982.48              211,119,082.64            172,433,899.84           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:公司前五名客户销售的收入总额为146,642,728.82 元,占公司全部销售收入的比例为38.23%。
    
    营业税金及附加
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                   本期金额                   上年同期金额               计缴标准                
    营业税                                 4,444.00                   113,717.77                 详见附注3               
    消费税                                 10,209,530.39              8,191,890.82               详见附注3               
    城建税                                 1,403,026.42               1,067,356.75               详见附注3               
    教育费附加                             673,657.71                 475,046.51                 详见附注3               
    河道维护费                                                                                   详见附注3               
    资源税                                                            29,525.63                  详见附注3               
    合计                                   12,290,658.52              9,877,537.48                                       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    财务费用
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    类别                                                       本期金额                       上年同期金额               
    利息支出                                                   16,226,364.54                  10,466,739.01              
    减:利息收入                                               753,180.35                     626,189.06                 
    汇兑损失                                                                                  5,072.27                   
    减:汇兑收益                                                                                                         
    其他                                                       81,484.92                      61,731.10                  
    合计                                                       15,554,669.11                  9,907,353.32               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:本报告期财务费用发生数较上年同期增加了5,647,315.79元,系因公司本报告期贷款增加相应造成利息支出增加所致。
    
    公允价值变动收益
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    产生公允价值变动收益的来源                                 本期金额                       上年同期金额               
    交易性金融资产                                             -226,880.87                                               
    合计                                                       -226,880.87                                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    投资收益
    (1)投资收益的来源:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    产生投资收益的来源                                         本期金额                       上年同期金额               
    1.股权转让收益                                            8,773,031.51                   861,860.58                 
    2、权益法核算的被投资公司权益净增减的金额                  -1,232,527.01                  -1,096,478.48              
    3、股票投资收益                                                                                                      
    4、期货投资收益                                                                                                      
    5、成本法股权分红                                                                         6,654,888.57               
    6、其他投资收益                                            883,568.69                     203,574.69                 
    合计                                                       8,424,073.19                   6,623,845.36               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2)投资收益汇回不存在重大限制。
    
    
    
    
    资产减值损失
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                    本期金额                       上年同期金额                  
    一、坏账损失                                            14,285,460.43                  17,080,741.38                 
    二、存货跌价损失                                                                       875,032.86                    
    三、可供出售金融资产减值损失                                                                                         
    四、持有至到期投资减值损失                                                                                           
    五、长期股权投资减值损失                                                                                             
    六、投资性房地产减值损失                                                                                             
    七、固定资产减值损失                                                                                                 
    八、工程物资减值损失                                                                                                 
    九、在建工程减值损失                                                                                                 
    十、生产性生物资产减值损失                                                                                           
    十一、油气资产减值损失                                                                                               
    十二、无形资产减值损失                                                                                               
    十三、商誉减值损失                                                                                                   
    十四、其他                                                                                                           
    合计                                                    14,285,460.43                  17,955,774.24                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    营业外收入
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                    本期金额                        上年同期金额                 
    1.非流动资产处置利得合计                               20,090.00                                                    
    其中:固定资产处置利得                                  20,090.00                                                    
    无形资产处置利得                                                                                                     
    2.非货币性资产交换利得                                                                                              
    3.债务重组利得                                                                                                      
    4.政府补助                                             4,238,634.12                    2,627,283.71                 
    5.盘盈利得                                                                                                          
    6.捐赠利得                                                                                                          
    7.其他                                                 541,685.94                      197,198.33                   
    合计                                                    4,800,410.06                    2,824,482.04                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:政府补助详见附注(八)、39。报告期营业外收入增加1,975,928.02元,系因实际收到政府补助较上年同期增加1,611,350.41元。
    
    
    
    营业外支出
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                    本期金额                         上年同期金额                
    1.非流动资产处置损失合计                               403,580.09                       61,268.98                   
    其中:固定资产处置损失                                  403,580.09                       61,268.98                   
    无形资产处置损失                                                                                                     
    2.捐赠支出                                             660,000.00                       151,000.00                  
    3.其他支出                                             56,414.78                        16,806.55                   
    合计                                                    1,119,994.87                     229,075.53                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    所得税费用
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                    本期金额                         上年同期金额                
    当期所得税                                              2,736,138.76                     5,338,218.69                
    加:递延所得税费用                                                                                                   
    减:递延所得税收益                                      361,806.19                       564,079.30                  
    所得税费用                                              2,374,332.57                     4,774,139.39                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    政府补助
    政府补助的种类、金额以及计入当期损益的金额
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    政府补助的种类                                          本期金额                         计入当期损益的金额          
    与收益相关的政府补  1.税收返还款                       4,238,634.12                     2,627,283.71                
    助                  2.政府扶持基金                                                                                  
    合计                                                    4,238,634.12                     2,627,283.71                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     非经常性损益
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                                                         本期金额                
    非流动资产处置损益                                                                           9,046,229.24            
    越权审批或无正式批准文件的税收返还、减免                                                                             
    计入当期损益的政府补助,但与公司业务密切相关,按照国家统一标准定额或定量享受的政府补助除外   4,238,634.12            
    计入当期损益的对非金融企业收取的资金占用费,但经国家有关部门批准设立的有经营资格的金融机构                           
    对非金融企业收取的资金占用费除外                                                                                     
    企业合并的合并成本小于合并时应享有被合并单位可辨认净资产公允价值产生的损益                                           
    非货币性资产交换损益                                                                                                 
    委托投资损益                                                                                                         
    因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备                                                               
    债务重组损益                                                                                                         
    企业重组费用,如安置职工的支出、整合费用等                                                                           
    交易价格显失公允的交易产生的超过公允价值部分的损益                                                                   
    同一控制下企业合并产生的子公司期初至合并日的当期净损益                                                               
    与公司主营业务无关的预计负债产生的损益                                                                               
    除上述各项之外的其他营业外收支净额                                                                                   
    中国证监会认定的其他非经常性损益项目                                                         -174,728.84             
    扣除非经常性损益的所得税影响数                                                               -2,700.00               
    扣除少数股东损益的影响数                                                                     -182,653.63             
    合计                                                                                         12,924,780.89           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    现金流量表相关项目
    (1)收到的其他与经营活动有关的现金
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                                         本期金额             上年同期金额       
    收到的的其他与经营活动有关的现金                                             19,410,943.66        2,714,770.52       
    其中:利息收入                                                               753,180.35           626,189.06         
    往来款                                                                       16,500,000.00                          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2)支付的其他与经营活动有关的现金
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                                         本期金额             上年同期金额       
    支付的其他与经营活动有关的现金                                               88,304,835.80        59,620,240.01      
    其中:咨询费                                                                 2,684,931.00         1,955,049.14       
    差旅费                                                                       4,578,359.69         2,431,178.45       
    业务招待费                                                                   2,503,015.86         1,701,746.95       
    办公费                                                                       1,661,012.05         5,608,519.91       
    租赁费                                                                       1,732,165.94         1,336,326.86       
    运输费                                                                       9,133,014.34         7,873,801.73       
    劳务费                                                                       5,728,096.13         5,585,053.79       
    广告费                                                                       38,496,775.46        27,952,283.17      
    业务费                                                                       3,081,405.48         3,665,351.24       
    制作费                                                                       2,959,689.04         1,506,044.47       
    其他                                                                                              4,884.30           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (3)现金流量表补充资料
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    补充资料                                                                 本期金额               上年同期金额         
    1.将净利润调节为经营活动现金流量:                                                                                   
    净利润                                                                   34,911,014.54          21,944,940.18        
    加:资产减值准备                                                         14,285,460.43          17,955,774.24        
    固定资产折旧、油气资产折耗、生产性生物资产折旧                           8,627,624.42           7,877,573.62         
    无形资产摊销                                                             572,799.30             584,974.56           
    长期待摊费用摊销                                                         430,837.58             50,049.63            
    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)         211,721.98             61,268.98            
    固定资产报废损失(收益以“-”号填列)                                   171,768.11             -                    
    公允价值变动损失(收益以“-”号填列)                                   226,880.87             -                    
    财务费用(收益以“-”号填列)                                           16,226,364.54          10,466,739.01        
    投资损失(收益以“-”号填列)                                           -8,424,073.19          -6,623,845.36        
    递延所得税资产减少(增加以“-”号填列)                                 -361,806.19            -564,079.30          
    递延所得税负债增加(减少以“-”号填列)                                                        -                    
    存货的减少(增加以“-”号填列)                                         -167,677,779.57        -94,037,795.90       
    经营性应收项目的减少(增加以“-”号填列)                               -109,575,952.47        1,663,996.84