附錄 99.2
Vector 集團有限公司
簡明合併財務報表
2023年6月30日
(以千美元計)
此處列報的是截至2023年6月30日的簡明合併資產負債表以及Vector Group Ltd.(母公司/發行人)、擔保子公司(子公司擔保人)和非擔保人的子公司(子公司非擔保人)截至2023年6月30日的六個月的相關簡明合併運營報表。
簡明合併資產負債表
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| 2023年6月30日 |
| | | | | 子公司 | | | | 合併 |
| 家長/ | | 子公司 | | 非- | | 整合 | | 向量組 |
| 發行人 | | 擔保人 | | 擔保人 | | 調整 | | 有限公司 |
資產: | | | | | | | | | |
流動資產: | | | | | | | | | |
現金和現金等價物 | $ | 226,961 | | | $ | 102,904 | | | $ | 458 | | | $ | — | | | $ | 330,323 | |
公允價值的投資證券 | 116,131 | | | — | | | — | | | — | | | 116,131 | |
應收賬款——貿易,淨額 | — | | | 34,496 | | | — | | | — | | | 34,496 | |
公司間應收款 | 2,208 | | | — | | | — | | | (2,208) | | | — | |
庫存 | — | | | 98,716 | | | — | | | — | | | 98,716 | |
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應收所得税,淨額 | 23,360 | | | — | | | 13,080 | | | (25,505) | | | 10,935 | |
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其他流動資產 | 3,181 | | | 34,267 | | | 10 | | | — | | | 37,458 | |
流動資產總額 | 371,841 | | | 270,383 | | | 13,548 | | | (27,713) | | | 628,059 | |
不動產、廠房和設備,淨額 | 574 | | | 34,471 | | | 9,004 | | | — | | | 44,049 | |
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長期投資證券 | 44,752 | | | — | | | — | | | — | | | 44,752 | |
對房地產企業的投資 | — | | | — | | | 121,417 | | | — | | | 121,417 | |
經營租賃使用權資產 | 4,647 | | | 4,154 | | | — | | | — | | | 8,801 | |
對合並子公司的投資 | 258,005 | | | — | | | — | | | (258,005) | | | — | |
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無形資產 | — | | | 107,511 | | | — | | | — | | | 107,511 | |
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其他資產 | 14,187 | | | 56,445 | | | 8,002 | | | — | | | 78,634 | |
總資產 | $ | 694,006 | | | $ | 472,964 | | | $ | 151,971 | | | $ | (285,718) | | | $ | 1,033,223 | |
負債和股東短缺: | | | | | | | | | |
流動負債: | | | | | | | | | |
應付票據和長期債務的當前部分 | $ | — | | | $ | 27 | | | $ | — | | | $ | — | | | $ | 27 | |
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公司間應付賬款 | — | | | 62 | | | 2,146 | | | (2,208) | | | — | |
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應繳所得税,淨額 | — | | | 25,505 | | | — | | | (25,505) | | | — | |
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根據主和解協議應付的當前款項 | — | | | 135,651 | | | — | | | — | | | 135,651 | |
當前的經營租賃負債 | 1,889 | | | 1,958 | | | — | | | — | | | 3,847 | |
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其他流動負債 | 36,699 | | | 118,499 | | | 540 | | | — | | | 155,738 | |
流動負債總額 | 38,588 | | | 281,702 | | | 2,686 | | | (27,713) | | | 295,263 | |
應付票據、長期債務和其他債務,減去流動部分 | 1,384,323 | | | — | | | — | | | — | | | 1,384,323 | |
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非當期僱員福利 | 58,567 | | | 6,177 | | | — | | | — | | | 64,744 | |
遞延所得税,淨額 | 2,230 | | | 25,197 | | | 25,885 | | | — | | | 53,312 | |
非當期經營租賃負債 | 3,468 | | | 2,568 | | | — | | | — | | | 6,036 | |
其他負債,包括訴訟應計費用和根據主和解協議應付的款項 | 3,955 | | | 22,370 | | | 345 | | | — | | | 26,670 | |
負債總額 | 1,491,131 | | | 338,014 | | | 28,916 | | | (27,713) | | | 1,830,348 | |
承付款和意外開支 | | | | | | | | | |
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股東(虧損)權益總額 | (797,125) | | | 134,950 | | | 123,055 | | | (258,005) | | | (797,125) | |
負債總額和股東虧損 | $ | 694,006 | | | $ | 472,964 | | | $ | 151,971 | | | $ | (285,718) | | | $ | 1,033,223 | |
簡明合併運營報表
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | 截至2023年6月30日的六個月 | | |
| | | | | 子公司 | | | | 合併 |
| 家長/ | | 子公司 | | 非- | | 整合 | | 向量組 |
| 發行人 | | 擔保人 | | 擔保人 | | 調整 | | 有限公司 |
收入 | $ | — | | | $ | 699,807 | | | $ | 515 | | | $ | (515) | | | $ | 699,807 | |
費用: | | | | | | | | | |
銷售成本 | — | | | 481,270 | | | — | | | — | | | 481,270 | |
運營、銷售、管理和一般費用 | 14,863 | | | 39,414 | | | 460 | | | (515) | | | 54,222 | |
訴訟和解和判決費用 | — | | | 18,375 | | | — | | | — | | | 18,375 | |
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管理費支出 | — | | | 7,031 | | | — | | | (7,031) | | | — | |
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營業(虧損)收入 | (14,863) | | | 153,717 | | | 55 | | | 7,031 | | | 145,940 | |
其他收入(支出): | | | | | | | | | |
利息支出 | (53,538) | | | (1,060) | | | — | | | — | | | (54,598) | |
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債務消滅造成的損失 | (181) | | | — | | | — | | | — | | | (181) | |
房地產風險投資收益的淨值 | — | | | — | | | 1,061 | | | — | | | 1,061 | |
投資收益的淨值 | 800 | | | — | | | — | | | — | | | 800 | |
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合併子公司收益中的權益 | 117,276 | | | — | | | — | | | (117,276) | | | — | |
管理費收入 | 7,031 | | | — | | | — | | | (7,031) | | | — | |
其他,淨額 | 5,748 | | | 2,702 | | | (39) | | | — | | | 8,411 | |
所得税準備金前的收入 | 62,273 | | | 155,359 | | | 1,077 | | | (117,276) | | | 101,433 | |
所得税優惠(費用) | 10,557 | | | (38,841) | | | (319) | | | — | | | (28,603) | |
淨收入 | $ | 72,830 | | | $ | 116,518 | | | $ | 758 | | | $ | (117,276) | | | $ | 72,830 | |
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綜合收入 | $ | 73,200 | | | $ | 116,664 | | | $ | 758 | | | $ | (117,422) | | | $ | 73,200 | |