accounts receivable turnover days

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APRIL 21 2008 Sinotruk (Hong Kong) Limited Annual Result Presentation We had an extraordinary year… Turnover grew by 67% to RMB 21.3 billion Sold 84,481 units of heavy trucks, an increase of 64% Truck sales grew by 67% to RMB 20.0 billion Exported 15,715 units of heavy trucks, an increase of 168% Export sales grew by 168% to RMB 4.2 billion, representing 20% of total turnover Gross profit rose by 74% to RMB 3.9 billion Gross margin improved from 17.5% in 2006 to 18.3% in 2007 Net profit grew by 142% to RMB 1.1 billion¹ Net margin improved from 3.6% in 2006 to 5.2% in 2007 Domestic market share expanded to 20.8% We have become the #1 heavy truck manufacturer in China In recognition of the outstanding performance, the Board of Directors announces dividends of HK$0.071per share to our shareholders ¹ Net profit refers net profit attributable to equity holders in the Company. 2006 adjusted figures exclude impacts from one-time actuarial gain of 180mm 1 Section Agenda Financial review Operational review Acquisition and integration 2008 outlook and development plan Q&A Rapid sales growth and overseas expansion Rapid sales growth Rapid sales growth (RMB mm) 66 .8 % Export revenue and contribution Export revenue and contribution Export revenue (RMB mm) 21,297 Gr ow % of total revenue 16 7. 6% ra te = th ra te 4,182 = 12,767 10,164 9,114 Gr ow 19.6% 11.5% 12.2% 1,563 1,052 1.0% 97 2004 2005 2006 2007 2004 2005 2006 th 2007 3 Improved profitability Gross profit and gross margin Gross profit and gross margin Gross profit (RMB mm) Gross margin (%) 74 .4 % Net profit and net margin¹ Net profit and net margin¹ Net profit (RMB mm) Net margin (%) 41 .9 % ra te th Gr ow 17.5% 14.5% 12.4% 18.3% 3.0% 3,903 Gr ow 3.6% th ra te 5.2% = =1 1,109 2,238 1,469 1,131 0.9% 301 78 458 2004 2005 2006 2007 2004 2005 2006 adjusted 2007 ¹ Net profit refers net profit attributable to equity holders in the Company ² 2006 adjusted figures exclude impacts from one-time actuarial gain of 180mm 4 Enhanced operating efficiency Inventory turnover days1 Inventory turnover days1 Accounts receivable turnover days2 Accounts receivable turnover days2 107 22 20 89 17 72 12 73 2004 1 2005 2006 2007 2 2004 2005 2006 2007 Inventory turnover days = (Average inventory/COGS) * 365 Accounts receivable turnover days = (Average receivable/sales) * 365 5 Increasing returns Return on total assets¹ Return on total assets¹ Return on capital deployed² Return on capital deployed² 15.0% 5.7% 13.5% 11.2% 4.1% 2.6% 3.4% 0.5% 2004 2005 2006 2007 2004 2005 2006 2007 ¹ Return on total assets = net profit/total assets ² Return on capital deployed = EBIT/(total equity + total debt) 6 Actual allocation of IPO proceeds and capital expenditure plan Actual allocation of IPO proceeds Actual allocation of IPO proceeds (HK$ mm) General working capital, 943 Expanding engine manufacturing capacity, 1,200 Expanding forging capacity, Repayment of borrowings and trade payables, 2,898 800 Historical capital expenditure Historical capital expenditure (RMB mm) 1,869 1,163 963 975 2004 Expanding truck manufacturing capacity, 1,300 2005 2006 2007 Future capital expenditure Future capital expenditure Domestic and Research & development, 1,233 overseas market expansion, 1,057 (RMB mm) Truck 1,300 40 790 Engine Others 1,075 100 605 Total = HK$9,430.1mm 470 2008 370 2009 7 Section Agenda Financial review Operational review Acquisition and integration 2008 outlook and development plan Q&A Rapid growth of China’s heavy truck industry China heavy truck industry’s rapid development China heavy truck industry’s rapid development attributes to increasing Chinese macro economy attributes to increasing Chinese macro economy Sales volume (000s unit) GDP Fixed asset investment (RMBbn) Heavy truck sales CAGR: 22.1% Fixed asset investment CAGR: 24.3% Average GDP growth rate: 14.5% Growth rate of China’s heavy truck export exceeds Growth rate of China’s heavy truck export exceeds that of China’s automotive export that of China’s automotive export Heavy truck export volume (unit) 04—07 Heavy truck export CAGR: 131% 04—07 Automotive export CAGR: 101% Automotive export volume 600 30,000 487 28,000 25,200 700,000 600,000 500 25,000 21,000 400 354 307 20,000 500,000 400,000 300,000 300 248 256 15,000 237 10,000 14,000 12,841 200 147 7,834 7,000 200,000 100,000 0 2004 2005 2006 2007 100 5,000 2,057 0 0 2001 2002 2003 2004 2005 2006 2007 0 9 Record sales volume Sales volume (unit) Sales volume (unit) 63 .8 % Export volume and contribution (unit) Export volume and contribution (unit) Volume contribution 16 7. 8% th ra te 10.8% 3,817 0.5% 216 2004 2005 84,481 ra te 15,715 = Gr ow th 51,573 43,216 35,378 2004 2005 2006 2007 Gr ow 11.4% 5,869 2006 = 18.6% 2007 10 Fastest growing heavy truck manufacturer Sales volume of major domestic heavy truck manufacturers (thousand) Sales volume of major domestic heavy truck manufacturers (thousand) 140 130 120 110 100 90 80 70 60 50 40 30 20 10 0 2003 2004 2005 2006 2007 Sinotruk First Auto Dongfeng Motor Shaanxi Auto Beiqi Foton 11 Continued expansion in market share Market share of domestic heavy truck manufacturers Market share of domestic heavy truck manufacturers Others 16.1% Dongfeng Motor 22.0% Others 19.2% Dongfeng Motor 18.0% Beiqi Foton 10.4% Shaanxi Auto 10.6% First Auto 21.3% Shaanxi Auto 12.0% 19.6% 1 20.8% 1 Beiqi Foton 11.0% First Auto 19.0% 2006 2007 We are now the largest heavy truck manufacturer in China! 1 Market share represents Sinotruk Group 12 Section Agenda Financial review Operational review Acquisition and integration 2008 outlook and development plan Q&A Overview of acquisition of gearbox assets Sinotruk Jinan Power Co., Ltd. (our wholly-owned subsidiary) China National Heavy Duty Truck Group Co., Ltd. (our ultimate controlling shareholder) Gearbox manufacturing facilities with a forecast production capacity of 40,000 units p.a. Acquirer Seller Target Consideration RMB 153.2 million in cash Closing date Dec 31, 2007 14 Strategic rationale of the acquisition 1 Further expand Further expand upstream; reduce upstream; reduce reliance on reliance on external suppliers external suppliers 2 Improve Improve profitability; profitability; reduce production reduce production costs costs 4 Minimize Minimize connected connected transactions; transactions; improve arm’s improve arm’s length operation length operation 3 Improve core Improve core competency & competency & product product competitiveness competitiveness 15 Most complete, integrated business model Engines HO W O Si ta ie r Ki n Cabins e gh an Hu g Axles Gearbox Frames Sit a ie r 16 Section Agenda Financial review Operational review Acquisition and integration 2008 outlook and development plan Q&A Further expanded capacity Sinotruk Jinan Commercial Truck completed its relocation and increased its annual production capacity to 50,000 units Sinotruk Jinan Truck Co., Ltd., expanded its capacity to 100,000 units through technological innovation Total capacity of 150,000 units per year in 2008! 18 Engine products Sales revenue (RMB mm) Sales revenue (RMB mm) h wt Gro e= 7 rat % 1.1 5,327 Capacity expansion Capacity expansion 3,114 1,609 1,414 2004 2005 2006 2007 Relocated engine manufacturing facility in Hangzhou, boosting annual production capacity to 100,000 units Production capacity of the engine manufacturing facility in Zhangqiu expanded to 50,000 units as a result of technological upgrade 19 Impact of “China III” on 2008 domestic sales Chinese heavy truck industry will remain upbeat Chinese economy will continue to grow steadily, the demand for heavy trucks will remain high Despite the enforcement of China III emission standard, the price advantages of “quasi-heavy duty trucks” will remain in eclipse as a result of replacement needs An opportunity for Sinotruk Our cutting-edge technologies and lower-cost advantages will be highlighted following the full enforcement of China III Sinotruk will maintain healthy growth in sales volume in 2008 With our cutting-edge technologies and lower-cost advantages, we will gain more market share amid enforcement of China III Our export competitiveness is highly anticipated in the long run with continuing strong growth 20 2008 growth strategies Strategically lay out the sales outlets and build an ironclad sales network Aggressively explore the overseas market 4 1 Continue to develop new technologies and products Enhance operating efficiency and cost competitiveness 3 2 Our Vision: A leading heavy truck manufacturer in the world 21 APRIL 21 2008 Sinotruk (Hong Kong) Limited Q&A

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