[三季报]珀莱雅(603605):珀莱雅化妆品股份有限公司2026年第三季度报告（英文版）
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时间：2026年10月29日 18:22:55 中财网 |
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原标题: 珀莱雅: 珀莱雅化妆品股份有限公司2026年第三季度报告（英文版）
Stock Code: 603605 Stock Abbreviation: Proya Bond Code: 113634 Bond Abbreviation: Proya Convertible Bond
Proya Cosmetics Co., Ltd.
Third Quarter Report 2026
The Board of Directors and all directors of the Company guarantee that there are no false
records, misleading statements, or material omissions in the content of this announcement,
and bear legal responsibility for the truthfulness, accuracy, and completeness of its content.
Key Information Highlights:
The Board of Directors, all directors, and senior management of the Company hereby guarantee that the contents
of this quarterly report are true, accurate, and complete, and that there are no false records, misleading statements,
or material omissions. They shall bear individual and joint legal liability for the authenticity, accuracy, and
completeness of the information contained herein.
The person in charge of the Company, the person responsible for accounting work, and the head of the accounting
department (accounting officer) hereby guarantee that the financial information contained in this quarterly report
is true, accurate, and complete.
Were the third-quarter financial statements audited?
□Yes √ No
I. Key Financial Data
(I) Key accounting data and financial indicators
Unit: Yuan Currency: RMB
| Item | The Reporting Period | YOY change
in the
Reporting
Period (%) | From the beginning
of the year to the
end of the
Reporting Period | YoY change in
the period from
the beginning
of the year to
the end of the
Reporting
Period (%) | | Operating revenue | 2,252,593,983.84 | 29.76 | 7,627,394,709.20 | 7.46 | | Total profit | 145,824,080.45 | -46.65 | 1,485,393,218.92 | 16.79 | | Net profit attributable
to shareholders of the
listed company | 88,203,021.45 | -61.18 | 1,256,099,520.86 | 22.46 | | Net profit attributable
to shareholders of the
listed company net of
non-recurring gains
and losses | 79,041,917.30 | -65.20 | 743,276,288.64 | -25.50 | | Net cash flows from
operating activities | Not applicable | Not applicable | 466,699,905.42 | -61.06 | | Basic earnings per
share (RMB/share) | 0.23 | -59.65 | 3.20 | 23.55 | | Diluted earnings per
share (RMB/share) | 0.23 | -59.65 | 3.19 | 23.17 | | Weighted average
ROE (%) | 1.31 | Down by 2.65
percentage
points | 19.05 | Up by 0.80 per
centage points | | | End of the Reporting
Period | End of prior year | Change at the
end of the
Reporting
Period over the
end of the prior
year (%) | | | Total assets | 10,256,356,075.05 | 8,487,416,240.25 | 20.84 | | | Owners’ Equity
attributable to
shareholders of the
listed company | 6,340,869,593.99 | 6,141,055,103.57 | 3.25 | |
Note: The “Reporting Period” refers to the three-month period from the beginning of this quarter to the end of
this current quarter, as follows.
(II) Items and amounts of non-recurring gains and losses
√ Applicable □ Not applicable
Unit: Yuan Currency: RMB
| Non-recurring profit and loss item | Amount for the
current period | Amount in the period
from the beginning of
the year to the end of
the Reporting Period | Remarks | | Gains or losses arising from disposal of
non-current assets, including write-offs of
provision for asset impairment accrued | -133,388.53 | 1,481,955.73 | | | Government grants included in current
profit or loss (excluding government grants
that are closely related to the Company’s
normal business operations, compliant with
national policies, granted at set standards,
and imposing sustaining influence on the
Company’s profit or loss) | 7,141,184.56 | 56,154,055.27 | | | Gains or losses arising from change in fair
value generated by financial assets and
financial liabilities held by non-financial
enterprises, as well as gains or losses
arising from disposal of financial assets and
financial liabilities, except for valid
hedging business related to the Company’s
normal business operations | 11,810,902.84 | 27,577,628.04 | | | Capital occupation fees charged to non-
financial enterprises and included in current
profit or loss | | | | | Gains or losses on authorizing others to
invest or manage assets | | | | | Gains or losses arising from entrusted loans
to external parties | | | | | Asset loss incurred by force majeure such
as natural disasters | | | | | Reversal of provision for impairment of
receivables individually tested for
impairment | | | | | Gains arising when the investment cost of
acquiring a subsidiary, an associate or a
joint venture is less than the fair value of the
identifiable net assets of the investee | | | | | Net profit or loss of subsidiaries arising
from business combinations under common
control, for the period from the beginning
of the Reporting Period to the combination
date | | | | | Gains or losses arising from exchange of
non-monetary assets | | | | | Gains or losses arising from debt
restructuring | | | | | One-off expenses incurred due to the
cessation of relevant operating activities,
such as staffing expenses | | | | | One-off impact on current profit or loss
resulting from adjustments in tax,
accounting, or other laws and regulations | | | | | One-off share-based payment recognized
for cancellation and modification of equity
incentive plans | | | | | Gains or losses arising from changes in the
fair value of employee remuneration
payable under cash-settled share-based
payment after the vesting date | | | | | Gains or losses arising from changes in the
fair value of investment property
subsequently measured with the fair value
model | | | | | Gains arising from transactions with
unreasonable transaction price | | | | | Gains or losses arising from contingencies
unrelated to the Company’s normal
business operations | | | | | Custody fee income from entrusted
operations | | | | | Other non-operating revenue and expenses
besides the above items | -6,531,077.09 | 9,649,024.63 | | | Other gains and losses items that conform
to the definition of non-recurring gains and
losses | | 445,360,152.15 | | | Less: Effect of income tax | 2,561,174.13 | 19,916,117.61 | | | Impact of minority interests (after tax) | 565,343.50 | 7,483,465.99 | | | Total | 9,161,104.15 | 512,823,232.22 | |
The reasons should be explained for the Company defining items not listed in the Explanatory Announcement
on Information Disclosure for Companies Offering Their Securities to the Public No. 1 – Non-Recurring Gains
and Losses as non-recurring gains and losses items of high value, and defining the non-recurring gains and losses
items listed in the same document as recurring gains and losses items. √ Applicable □ Not applicable
Unit: Yuan Currency: RMB
| Item | Amount involved | Reason | | Income from business combination not
under common control achieved in stages
through multiple transactions_Amount
from the beginning of the year to the end
of the reporting period | 445,360,152.15 | In a business combination achieved in
stages through multiple transactions, the
acquirer remeasures its previously held
equity interest in the acquiree at its
acquisition-date fair value. The difference
between the fair value and the carrying
amount is recognized as income, which, | | | | given its incidental nature, is classified as
non-recurring profit or loss. |
(III) Changes in key accounting data and financial indicators and reasons √ Applicable □ Not applicable
| Item | Change ratio
(%) | Primary reasons | | Total profit_The Reporting Period | -46.65 | Mainly due to an increase in brand
promotion and advertising expenses: (1)
During the launch period of the flagship
brand’s core hero products, publicity and
promotional spending increased year-on-
year; (2) The brand sales mix shifted, with
brands such as Flower Knows,
INSBAHA, Off&Relax, and Awaken
Seeds entering a rapid growth phase,
driving higher promotional investment;
(3) The channel structure and traffic
deployment cadence were adjusted in line
with market conditions. | | Net profit attributable to shareholders of
the listed company_The Reporting Period | -61.18 | | | Net profit attributable to shareholders of
the listed company net of non-recurring
gains and losses_The Reporting Period | -65.20 | | | Net cash flows from operating activities -
from the beginning of the year to the end of
the Reporting Period | -61.06 | This was primarily due to the combined
effect of an increase in brand promotion
and advertising expenses and an increase
in payments for goods. | | Basic earnings per share (RMB/share)_The
Reporting Period | -59.65 | Mainly due to an increase in brand
promotion and advertising expenses. | | Diluted earnings per share (RMB/share)
_The Reporting Period | -59.65 | |
II. Shareholder information
(I) Total number of ordinary shareholders, number of shareholders of preference shares whose voting
rights have been restored, and top ten shareholders holding shares Unit: Share
| Total number of ordinary
shareholders at the end of
the Reporting Period | 71,230 | Total number of shareholders of preference
shares whose voting rights have been
restored at the end of the Reporting Period
(if any) | 0 | | | | Shareholdings of the top ten shareholders (excluding securities lending and refinancing) | | | | | | | Name of shareholder | Nature of
shareholders | Number of
shares held | Shareholding
ratio (%) | Number of
restricted | Pledged, marked or
frozen |
| | | | | shares
held | Share status | Number | | HOU Juncheng | Domestic
natural person | 136,739,037 | 34.53 | 0 | None | | | FANG Yuyou | Domestic
natural person | 59,625,258 | 15.06 | 0 | Pledged and
Frozen | 46,209,3
69 | | Hong Kong Securities
Clearing Company
Limited | Others | 3,955,688 | 1.00 | 0 | None | | | Basic Pension Fund
Portfolio No. 16032 | Others | 3,865,741 | 0.98 | 0 | None | | | Industrial and
Commercial Bank of
China Limited – CSI
Major Consumer
Exchange Traded Open-
End Index Securities
Investment Fund | Others | 3,183,501 | 0.80 | 0 | None | | | Industrial and
Commercial Bank of
China Limited - Invesco
Great Wall Emerging
Growth Hybrid Securities
Investment Fund | Others | 2,000,000 | 0.51 | 0 | None | | | GU Jiyong | Others | 1,828,496 | 0.46 | 0 | None | | | China Merchants Bank
Co., Ltd. - Dongfanghong
Ruize Three-year Holding
Period Hybrid Securities
Investment Fund | Others | 1,822,519 | 0.46 | 0 | None | | | ZHAO Wentao | Others | 1,760,000 | 0.44 | 0 | None | | | Hubei Province (No. 11)
Occupational Annuity
Plan – Agricultural Bank
of China | Others | 1,584,940 | 0.40 | 0 | None | | | Shareholdings of the top ten unrestricted shareholders (excluding securities lending and refinancing) | | | | | | | | Name of shareholder | Number of unrestricted circulating shares
held | Type and number of shares | | | | | | | | Type of
shares | Number | | | |
| HOU Juncheng | 136,739,037 | RMB
ordinary
shares | 136,739,037 | | FANG Yuyou | 59,625,258 | RMB
ordinary
shares | 59,625,258 | | Hong Kong Securities
Clearing Company
Limited | 3,955,688 | RMB
ordinary
shares | 3,955,688 | | Basic Pension Fund
Portfolio No. 16032 | 3,865,741 | RMB
ordinary
shares | 3,865,741 | | Industrial and
Commercial Bank of
China Limited – CSI
Major Consumer
Exchange Traded Open-
End Index Securities
Investment Fund | 3,183,501 | RMB
ordinary
shares | 3,183,501 | | Industrial and
Commercial Bank of
China Limited - Invesco
Great Wall Emerging
Growth Hybrid Securities
Investment Fund | 2,000,000 | RMB
ordinary
shares | 2,000,000 | | GU Jiyong | 1,828,496 | RMB
ordinary
shares | 1,828,496 | | China Merchants Bank
Co., Ltd. - Dongfanghong
Ruize Three-year Holding
Period Hybrid Securities
Investment Fund | 1,822,519 | RMB
ordinary
shares | 1,822,519 | | ZHAO Wentao | 1,760,000 | RMB
ordinary
shares | 1,760,000 | | Hubei Province (No. 11)
Occupational Annuity
Plan – Agricultural Bank
of China | 1,584,940 | RMB
ordinary
shares | 1,584,940 |
| Explanation on the
association or concerted
action among the
shareholders mentioned
above | Fang Yuyou is the younger brother of Hou Juncheng's spouse Fang Aiqin, so there is an
associated relationship between Hou Juncheng and Fang Yuyou. | | Explanation on the
securities lending and
refinancing among the top
ten shareholders and top
ten unrestricted
shareholders (if any) | Not applicable |
Note: As of the end of the Reporting Period, 3,654,212 shares of the Company were held in the Company’s special
securities account for repurchase, representing 0.92% of the total share capital of the Company.
Securities lending and refinancing involved by shareholders holding more than 5% shares, the top ten
shareholders and the top ten shareholders of unrestricted circulating shares □ Applicable √ Not applicable
Change in the top ten shareholders and the top ten shareholders of unrestricted circulating shares over the
previous period due to securities lending and refinancing/their returning □ Applicable √ Not applicable
III. Other Matters to Note
Other important information regarding the Company’s operating performance during the Reporting Period that
investors should be aware of.
□ Applicable √ Not applicable
IV. Quarterly Financial Statements
(I) Type of audit opinion
□ Applicable √ Not applicable
(II) Financial Statements
Consolidated Balance Sheet
September 30, 2026
Prepared by: Proya Cosmetics Co., Ltd.
Unit: Yuan Currency: RMB Type of Audit: Unaudited
| Item | September 30, 2026 | December 31, 2025 | | Current assets: | | | | Monetary capital | 3,009,133,925.93 | 5,060,981,558.27 | | Provision for settlement | | | | Placements with banks and other financial
institutions | | | | Financial assets held for trading | 1,657,373,765.50 | | | | | | | Derivative financial assets | | | | Notes receivable | | | | Accounts receivable | 294,588,345.50 | 70,150,618.87 | | Receivables financing | 2,318,053.00 | 2,491,804.24 | | Prepayments | 371,715,033.21 | 169,434,798.38 | | Premiums receivable | | | | Reinsurance accounts receivable | | | | Provision for reinsurance contract
receivables | | | | Other receivables | 92,586,414.59 | 31,038,260.10 | | Including: Interest receivable | | | | Dividends receivable | | 20,000,000.00 | | Financial assets purchased under resale
agreements | | | | Inventory | 1,175,118,005.44 | 634,717,582.47 | | Including: Data resources | | | | Contract assets | | | | Assets held for sale | | | | Non-current assets due within one year | | | | Other current assets | 172,229,744.72 | 167,604,306.60 | | Total current assets | 6,775,063,287.89 | 6,136,418,928.93 | | Non-current assets: | | | | Loans and advances to customers | | | | Debt investments | | | | Other debt investments | | | | Long-term receivables | | | | Long-term equity investments | 197,961,870.55 | 441,303,737.68 | | Other equity instrument investments | 182,991,372.15 | 78,767,098.06 | | Other non-current financial assets | | | | Investment property | 62,521,373.15 | 62,924,414.65 | | Fixed assets | 850,303,723.34 | 893,123,172.84 | | Construction in progress | 253,505,545.11 | 128,341,121.16 | | Productive biological assets | | | | Oil and gas assets | | | | Right-of-use assets | 24,943,115.32 | 27,117,353.69 | | Intangible assets | 642,056,804.18 | 443,885,112.10 | | Including: Data resources | | | | Development expenditure | | | | Including: Data resources | | | | Goodwill | 923,541,784.87 | | | Long-term deferred expenses | 72,768,795.68 | 110,663,098.70 | | Deferred income tax assets | 252,747,292.81 | 149,070,224.51 | | Other non-current assets | 17,951,110.00 | 15,801,977.93 | | Total non-current assets | 3,481,292,787.16 | 2,350,997,311.32 | | Total assets | 10,256,356,075.05 | 8,487,416,240.25 | | Current liabilities: | | | | Short-term borrowings | | 80,052,800.00 | | Borrowings from the central bank | | | | Placements from banks and other
financial institutions | | | | Financial liabilities held for trading | | | | Derivative financial liabilities | | | | Notes payable | | | | Accounts payable | 1,346,428,934.13 | 798,463,950.20 | | Receipts in advance | 186,007.64 | 345,362.16 | | Contract liabilities | 265,145,675.31 | 167,287,402.83 | | Financial assets sold under repurchase
agreements | | | | Customer deposits and deposits from
banks and other financial institutions | | | | Funds from securities trading agencies | | | | Funds from underwriting securities
agencies | | | | Employee remuneration payable | 148,862,579.46 | 161,389,606.41 | | Taxes payable | 169,126,311.17 | 94,748,550.72 | | Other payables | 502,034,774.38 | 45,208,485.79 | | Including: Interest payable | | | | Dividends payable | 462,254,069.66 | | | Fees and commissions payable | | | | Reinsurance accounts payable | | | | Held-for-sale liabilities | | | | Non-current liabilities due within one
year | 10,937,176.75 | 7,738,217.76 | | Other current liabilities | 25,854,225.64 | 18,877,890.19 | | Total current liabilities | 2,468,575,684.48 | 1,374,112,266.06 | | Non-current liabilities: | | | | Insurance contract reserves | | | | Long-term borrowings | | | | Bonds payable | 831,811,409.90 | 804,392,073.95 | | Including: Preference shares | | | | Perpetual bonds | | | | Lease liabilities | 12,838,534.23 | 19,709,565.95 | | Long-term payables | | | | Long-term employee remuneration
payable | | | | Estimated liabilities | | | | Deferred income | 21,401,038.15 | 22,680,204.91 | | Deferred income tax liabilities | 52,515,163.85 | | | Other non-current liabilities | | | | Total non-current liabilities | 918,566,146.13 | 846,781,844.81 | | Total liabilities | 3,387,141,830.61 | 2,220,894,110.87 | | Owner’s equity (or shareholders’ equity): | | | | Paid-in capital (or share capital) | 395,976,172.00 | 395,975,998.00 | | Other equity instruments | 50,888,804.93 | 50,890,120.00 | | Including: Preference shares | | | | Perpetual bonds | | | | Capital reserve | 829,679,642.10 | 825,300,520.47 | | Less: Treasury shares | 320,956,444.21 | 192,144,659.13 | | Other comprehensive income | -66,590,067.42 | -67,081,795.57 | | Special reserve | | | | Surplus reserve | 198,411,582.50 | 198,411,582.50 | | General risk reserve | | | | Undistributed profits | 5,253,459,904.09 | 4,929,703,337.30 | | Total owner’s equity (or shareholders’
equity) attributable to the parent company | 6,340,869,593.99 | 6,141,055,103.57 | | Minority interests | 528,344,650.45 | 125,467,025.81 | | Total owner’s equity (or shareholders’
equity) | 6,869,214,244.44 | 6,266,522,129.38 | | Total liabilities and owners’ equity (or
shareholders’ equity) | 10,256,356,075.05 | 8,487,416,240.25 |
Chairman of the Company: HOU Juncheng CFO of the Company: JIN Chang Head of Accounting Department: MA Nan
Consolidated Income Statement
January-September 2026
Prepared by: Proya Cosmetics Co., Ltd.
Unit: Yuan Currency: RMB Type of Audit: Unaudited
| Item | The first three quarters of
2026
(January-September) | First three quarters of 2025
(January-September) | | I. Total operating revenue | 7,627,394,709.20 | 7,097,899,849.33 | | Including: Operating revenue | 7,627,394,709.20 | 7,097,899,849.33 | | Interest income | | | | Premiums earned | | | | Fees and commission
income | | | | II. Total operating costs | 6,714,049,131.03 | 5,855,768,198.52 | | Including: Operating costs | 2,060,941,276.85 | 1,867,128,487.97 | | Interest expenses | | | | Fees and commissions
expenses | | | | Surrenders | | | | Net compensation
expenses | | | | Net provision for insurance
liability reserves | | | | Insurance policy dividend
expenses | | | | Reinsurance expenses | | | | Taxes and surcharges | 57,980,475.68 | 60,565,990.35 | | Sales expenses | 4,059,592,324.15 | 3,525,239,516.44 | | Administrative expenses | 382,463,160.73 | 290,164,810.57 | | R&D expenses | 150,360,123.73 | 141,892,170.50 | | Financial expenses | 2,711,769.89 | -29,222,777.31 | | Including: Interest
expenses | 27,938,154.85 | 23,914,050.19 | | Interest income | 30,873,324.30 | 46,750,608.77 | | Add: Other income | 62,315,395.19 | 57,237,116.15 | | Investment income (“-” for
losses) | 549,418,445.02 | 6,420,566.35 | | Including: Investment
income from associates and joint
ventures | 79,823,996.33 | 11,444,227.90 | | Gains from
derecognition of financial assets
measured at amortized cost | | | | Foreign exchange gains
(“-” for losses) | | | | Net gain on exposure
hedging (“-” for losses) | | | | Gains on changes in fair
value (“-” for losses) | 3,343,331.50 | | | Credit impairment losses
(“-” for losses) | -15,075,575.85 | 7,287,063.65 | | Asset impairment losses
(“-” for losses) | -39,084,935.47 | -40,003,598.59 | | Gains from disposal of
assets (“-” for losses) | 1,483,283.14 | -647,921.76 | | III. Operating profit (“-” for losses) | 1,475,745,521.70 | 1,272,424,876.61 | | Add: Non-operating revenue | 20,892,572.37 | 721,299.11 | | Less: Non-operating expenses | 11,244,875.15 | 1,295,754.10 | | IV. Total profit (“-” for total losses) | 1,485,393,218.92 | 1,271,850,421.62 | | Less: Income tax expenses | 174,771,069.56 | 216,849,451.38 | | V. Net profit (“-” for net losses) | 1,310,622,149.36 | 1,055,000,970.24 | | (I) Classified by operation continuity | | | | 1. Net profit from continuing
operations (“-” for net losses) | 1,310,622,149.36 | 1,055,000,970.24 | | 2. Net profit from
discontinued operations (“-” for net
losses) | | | | (II) Classified by ownership | | | | 1. Net profit attributable to
shareholders of the parent company
(“-” for net losses) | 1,256,099,520.86 | 1,025,700,052.65 | | 2. Profit or loss attributable to
minority interests (“-” for net losses) | 54,522,628.50 | 29,300,917.59 | | VI. Other comprehensive income,
net of tax | 408,507.37 | 184,912.71 | | (I) Other comprehensive income
attributable to owners of the parent
company, net of tax | 491,728.15 | 184,912.71 | | 1. Other comprehensive income
that cannot be reclassified into profit
or loss | 1,553,916.09 | | | (1) Changes arising from re-
measurement of defined benefit
plans | | | | (2) Other comprehensive
income that cannot be reclassified
into profit or loss under the equity
method | | | | (3) Changes in the fair value of
other equity instrument investments | 1,553,916.09 | | | (4) Changes in the fair value of
the Company’s own credit risks | | | | (5) Others | | | | 2. Other comprehensive income
that will be reclassified into profit or
loss | -1,062,187.94 | 184,912.71 | | (1) Other comprehensive
income that can be reclassified into
profit or loss under the equity
method | | | | (2) Changes in the fair value of
other debt investments | | | | (3) Amount of financial assets
reclassified into other comprehensive
income | | | | (4) Credit impairment
provisions of other debt investments | | | | (5) Cash flow hedging reserve | | | | (6) Conversion differences of
financial statements denominated in
foreign currencies | -1,062,187.94 | 184,912.71 | | (7) Others | | | | (II) Other comprehensive income
attributable to minority interests, net
of tax | -83,220.78 | | | VII. Total comprehensive income | 1,311,030,656.73 | 1,055,185,882.95 | | (I) Total comprehensive income
attributable to owners of the parent
company | 1,256,591,249.01 | 1,025,884,965.36 | | (II) Total comprehensive income
attributable to minority interests | 54,439,407.72 | 29,300,917.59 | | VIII. Earnings per share: | | | | (I) Basic earnings per share
(RMB/share) | 3.20 | 2.59 | | (II) Diluted earnings per share
(RMB/share) | 3.19 | 2.59 |
In the case of a business combination under common control in the current period, the net profit realized by the （未完）
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