附录 99.2
矢量集团有限公司
简明合并财务报表
2024 年 3 月 31 日
(以千美元计)
此处列报的是截至2024年3月31日的简明合并资产负债表,以及Vector Group Ltd.(母公司/发行人)、担保子公司(子公司担保人)和非担保人的子公司(子公司非担保人)截至2024年3月31日的三个月的相关简明合并运营报表。
简明合并资产负债表
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| 2024年3月31日 |
| | | | | 子公司 | | | | 合并 |
| 家长/ | | 子公司 | | 非- | | 整合 | | 向量组 |
| 发行人 | | 担保人 | | 担保人 | | 调整 | | 有限公司 |
资产: | | | | | | | | | |
流动资产: | | | | | | | | | |
现金和现金等价物 | $ | 248,309 | | | $ | 83,959 | | | $ | 325 | | | $ | — | | | $ | 332,593 | |
公允价值的投资证券 | 129,022 | | | — | | | — | | | — | | | 129,022 | |
应收账款——贸易,净额 | — | | | 24,100 | | | — | | | — | | | 24,100 | |
公司间应收款 | 2,761 | | | — | | | — | | | (2,761) | | | — | |
库存 | — | | | 106,566 | | | — | | | — | | | 106,566 | |
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应收所得税,净额 | 12,040 | | | — | | | 18,281 | | | (30,321) | | | — | |
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其他流动资产 | 1,099 | | | 12,021 | | | 377 | | | — | | | 13,497 | |
流动资产总额 | 393,231 | | | 226,646 | | | 18,983 | | | (33,082) | | | 605,778 | |
财产、厂房和设备,净额 | 601 | | | 34,646 | | | 8,115 | | | — | | | 43,362 | |
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长期投资证券 | 49,956 | | | — | | | — | | | — | | | 49,956 | |
对房地产企业的投资 | — | | | — | | | 113,563 | | | — | | | 113,563 | |
经营租赁使用权资产 | 6,782 | | | 4,946 | | | — | | | — | | | 11,728 | |
对合并子公司的投资 | 277,488 | | | — | | | — | | | (277,488) | | | — | |
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无形资产 | — | | | 107,511 | | | — | | | — | | | 107,511 | |
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其他资产 | 13,885 | | | 63,692 | | | 7,802 | | | — | | | 85,379 | |
总资产 | $ | 741,943 | | | $ | 437,441 | | | $ | 148,463 | | | $ | (310,570) | | | $ | 1,017,277 | |
负债和股东短缺: | | | | | | | | | |
流动负债: | | | | | | | | | |
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公司间应付账款 | $ | — | | | $ | 430 | | | $ | 2,331 | | | $ | (2,761) | | | $ | — | |
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应缴所得税,净额 | — | | | 46,148 | | | — | | | (30,321) | | | 15,827 | |
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根据主和解协议应付的当前款项 | — | | | 74,503 | | | — | | | — | | | 74,503 | |
当前的经营租赁负债 | 1,740 | | | 2,356 | | | — | | | — | | | 4,096 | |
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其他流动负债 | 36,926 | | | 97,084 | | | 563 | | | — | | | 134,573 | |
流动负债总额 | 38,666 | | | 220,521 | | | 2,894 | | | (33,082) | | | 228,999 | |
应付票据、长期债务和其他债务,减去流动部分 | 1,373,024 | | | — | | | — | | | — | | | 1,373,024 | |
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非当期雇员福利 | 62,041 | | | 5,896 | | | — | | | — | | | 67,937 | |
递延所得税,净额 | (1,543) | | | 28,348 | | | 28,837 | | | — | | | 55,642 | |
非当期经营租赁负债 | 5,465 | | | 2,891 | | | — | | | — | | | 8,356 | |
其他负债,包括诉讼应计费用和根据主和解协议应付的款项 | 3,354 | | | 18,643 | | | 386 | | | — | | | 22,383 | |
负债总额 | 1,481,007 | | | 276,299 | | | 32,117 | | | (33,082) | | | 1,756,341 | |
承付款和意外开支 | | | | | | | | | |
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股东(亏损)权益总额 | (739,064) | | | 161,142 | | | 116,346 | | | (277,488) | | | (739,064) | |
负债总额和股东赤字 | $ | 741,943 | | | $ | 437,441 | | | $ | 148,463 | | | $ | (310,570) | | | $ | 1,017,277 | |
简明合并运营报表
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | 截至2024年3月31日的三个月 | | |
| | | | | 子公司 | | | | 合并 |
| 家长/ | | 子公司 | | 非- | | 整合 | | 向量组 |
| 发行人 | | 担保人 | | 担保人 | | 调整 | | 有限公司 |
收入 | $ | — | | | $ | 324,567 | | | $ | 258 | | | $ | (258) | | | $ | 324,567 | |
费用: | | | | | | | | | |
销售成本 | — | | | 217,901 | | | — | | | — | | | 217,901 | |
运营、销售、管理和一般费用 | 8,760 | | | 19,815 | | | 377 | | | (258) | | | 28,694 | |
诉讼和解和判决费用 | — | | | 191 | | | — | | | — | | | 191 | |
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管理费支出 | — | | | 3,663 | | | — | | | (3,663) | | | — | |
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营业(亏损)收入 | (8,760) | | | 82,997 | | | (119) | | | 3,663 | | | 77,781 | |
其他收入(支出): | | | | | | | | | |
利息支出 | (26,215) | | | (1,234) | | | — | | | — | | | (27,449) | |
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房地产风险投资亏损净值 | — | | | — | | | (10,721) | | | — | | | (10,721) | |
投资收益的净值 | 2,138 | | | — | | | — | | | — | | | 2,138 | |
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合并子公司收益中的权益 | 51,977 | | | — | | | — | | | (51,977) | | | — | |
管理费收入 | 3,663 | | | — | | | — | | | (3,663) | | | — | |
其他,净额 | 5,007 | | | 1,414 | | | (36) | | | — | | | 6,385 | |
所得税准备金前的收入(亏损) | 27,810 | | | 83,177 | | | (10,876) | | | (51,977) | | | 48,134 | |
所得税优惠(费用) | 6,990 | | | (23,041) | | | 2,717 | | | — | | | (13,334) | |
净收入 | $ | 34,800 | | | $ | 60,136 | | | $ | (8,159) | | | $ | (51,977) | | | $ | 34,800 | |
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综合收益(亏损) | $ | 34,789 | | | $ | 60,169 | | | $ | (8,159) | | | $ | (52,010) | | | $ | 34,789 | |