附錄 99.2
矢量集團有限公司
簡明合併財務報表
2024 年 3 月 31 日
(以千美元計)
此處列報的是截至2024年3月31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2024年3月31日的三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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| 2024年3月31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 | $ | 248,309 | | | $ | 83,959 | | | $ | 325 | | | $ | — | | | $ | 332,593 | |
公允價值的投資證券 | 129,022 | | | — | | | — | | | — | | | 129,022 | |
應收賬款——貿易,淨額 | — | | | 24,100 | | | — | | | — | | | 24,100 | |
公司間應收款 | 2,761 | | | — | | | — | | | (2,761) | | | — | |
庫存 | — | | | 106,566 | | | — | | | — | | | 106,566 | |
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應收所得税,淨額 | 12,040 | | | — | | | 18,281 | | | (30,321) | | | — | |
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其他流動資產 | 1,099 | | | 12,021 | | | 377 | | | — | | | 13,497 | |
流動資產總額 | 393,231 | | | 226,646 | | | 18,983 | | | (33,082) | | | 605,778 | |
財產、廠房和設備,淨額 | 601 | | | 34,646 | | | 8,115 | | | — | | | 43,362 | |
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長期投資證券 | 49,956 | | | — | | | — | | | — | | | 49,956 | |
對房地產企業的投資 | — | | | — | | | 113,563 | | | — | | | 113,563 | |
經營租賃使用權資產 | 6,782 | | | 4,946 | | | — | | | — | | | 11,728 | |
對合並子公司的投資 | 277,488 | | | — | | | — | | | (277,488) | | | — | |
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無形資產 | — | | | 107,511 | | | — | | | — | | | 107,511 | |
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其他資產 | 13,885 | | | 63,692 | | | 7,802 | | | — | | | 85,379 | |
總資產 | $ | 741,943 | | | $ | 437,441 | | | $ | 148,463 | | | $ | (310,570) | | | $ | 1,017,277 | |
負債和股東短缺: | | | | | | | | | |
流動負債: | | | | | | | | | |
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公司間應付賬款 | $ | — | | | $ | 430 | | | $ | 2,331 | | | $ | (2,761) | | | $ | — | |
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應繳所得税,淨額 | — | | | 46,148 | | | — | | | (30,321) | | | 15,827 | |
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根據主和解協議應付的當前款項 | — | | | 74,503 | | | — | | | — | | | 74,503 | |
當前的經營租賃負債 | 1,740 | | | 2,356 | | | — | | | — | | | 4,096 | |
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其他流動負債 | 36,926 | | | 97,084 | | | 563 | | | — | | | 134,573 | |
流動負債總額 | 38,666 | | | 220,521 | | | 2,894 | | | (33,082) | | | 228,999 | |
應付票據、長期債務和其他債務,減去流動部分 | 1,373,024 | | | — | | | — | | | — | | | 1,373,024 | |
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非當期僱員福利 | 62,041 | | | 5,896 | | | — | | | — | | | 67,937 | |
遞延所得税,淨額 | (1,543) | | | 28,348 | | | 28,837 | | | — | | | 55,642 | |
非當期經營租賃負債 | 5,465 | | | 2,891 | | | — | | | — | | | 8,356 | |
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 | 3,354 | | | 18,643 | | | 386 | | | — | | | 22,383 | |
負債總額 | 1,481,007 | | | 276,299 | | | 32,117 | | | (33,082) | | | 1,756,341 | |
承付款和意外開支 | | | | | | | | | |
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股東(虧損)權益總額 | (739,064) | | | 161,142 | | | 116,346 | | | (277,488) | | | (739,064) | |
負債總額和股東赤字 | $ | 741,943 | | | $ | 437,441 | | | $ | 148,463 | | | $ | (310,570) | | | $ | 1,017,277 | |
簡明合併運營報表
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | 截至2024年3月31日的三個月 | | |
| | | | | 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 | $ | — | | | $ | 324,567 | | | $ | 258 | | | $ | (258) | | | $ | 324,567 | |
費用: | | | | | | | | | |
銷售成本 | — | | | 217,901 | | | — | | | — | | | 217,901 | |
運營、銷售、管理和一般費用 | 8,760 | | | 19,815 | | | 377 | | | (258) | | | 28,694 | |
訴訟和解和判決費用 | — | | | 191 | | | — | | | — | | | 191 | |
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管理費支出 | — | | | 3,663 | | | — | | | (3,663) | | | — | |
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營業(虧損)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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房地產風險投資虧損淨值 | — | | | — | | | (10,721) | | | — | | | (10,721) | |
投資收益的淨值 | 2,138 | | | — | | | — | | | — | | | 2,138 | |
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合併子公司收益中的權益 | 51,977 | | | — | | | — | | | (51,977) | | | — | |
管理費收入 | 3,663 | | | — | | | — | | | (3,663) | | | — | |
其他,淨額 | 5,007 | | | 1,414 | | | (36) | | | — | | | 6,385 | |
所得税準備金前的收入(虧損) | 27,810 | | | 83,177 | | | (10,876) | | | (51,977) | | | 48,134 | |
所得税優惠(費用) | 6,990 | | | (23,041) | | | 2,717 | | | — | | | (13,334) | |
淨收入 | $ | 34,800 | | | $ | 60,136 | | | $ | (8,159) | | | $ | (51,977) | | | $ | 34,800 | |
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綜合收益(虧損) | $ | 34,789 | | | $ | 60,169 | | | $ | (8,159) | | | $ | (52,010) | | | $ | 34,789 | |