精优药业中期报告2022/23

INTERIM REPORT中期報告 2022/23127090 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表Notes to the Condensed ConsolidatedFinancial Information簡明綜合財務資料附註Management Discussion and Analysis管理層討論及分析Employment and Remuneration Policy僱傭和薪酬政策Corporate Governance企業管治Changes in Information of Directors董事資料變更Model Code for Securities Transactions證券交易標準守則Directors’ Interests and Short Positions in Shares,Underlying Shares and Debentures董事於股份、相關股份及債權證之權益及淡倉Directors’ Rights to Acquire Shares and Debentures董事購入股份及債權證之權利Substantial Shareholders’ and Other Persons’ Interests and Short Positions in Shares, Underlying Shares andDebentures主要股東及其他人士於股份、相關股份及債權證之權益及淡倉Purchase, Redemption or Sale of Listed Securities購買、贖回或出售上市證券Board Committees董事委員會Corporate Information公司資料246783041424444454748495051CONTENTS目錄 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表EXTRAWELL PHARMACEUTICAL HOLDINGS LIMITEDInterim Report 2022/232The board of directors (the “Board”) of Extrawell Pharmaceutical Holdings Limited (the “Company”) presents the unaudited consolidated results of the Company and its subsidiaries (the “Group”) for the six months ended 30 September 2022 together with the comparative figures as follows:At 30 September 2022At31 March2022於二零二二年九月三十日於二零二二年三月三十一日(Unaudited)(Audited)（未經審核）（經審核）NotesHK$’000HK$’000附註千港元千港元Non-current assets非流動資產Investment properties投資物業2,6152,681Property, plant and equipment物業、廠房及設備3125,506138,250Right-of-use assets使用權資產8,20910,140Intangible assets無形資產1,8071,807Financial assets at fair value through profit or loss按公平值計入損益之 金融資產4—634,907Financial assets at fair value through other comprehensive income按公平值計入其他全面 收益之金融資產——Interest in an associate於一間聯營公司之權益319,240320,365Loan to an associate貸款予一間聯營公司12,27414,500Deferred tax assets遞延稅項資產6969469,7201,122,719Current assets流動資產Inventories存貨4,1128,465Trade and bills receivables貿易應收賬款及 應收票據57,7737,813Deposits, prepayments and other receivables按金、預付款項及 其他應收款項6,3366,491Amount due from an associate應收一間聯營公司款項36,08936,089Loan to an associate貸款予一間聯營公司5,080—Financial assets at fair value through profit or loss按公平值計入損益之 金融資產4697,4611,905Pledged bank deposits已抵押銀行存款21,81421,738Cash and bank balances現金及銀行結餘98,854111,881877,519194,382Total assets總資產1,347,2391,317,101精優藥業控股有限公司（「本公司」）董 事 會（「董事會」）呈 列 ， 本公司及其附屬公司（「本集團」）截至二零二二年九月三十日止六個月之未經審核綜合業績連同比較數字如下： 精優藥業控股有限公司2022/23 中期報告3CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION (CONTINUED)簡明綜合財務狀況表（續）At 30 September 2022At31 March2022於二零二二年九月三十日於二零二二年三月三十一日(Unaudited)(Audited)（未經審核）（經審核）NotesHK$’000HK$’000附註千港元千港元Equity權益Share capital股本23,90023,900Reserves儲備1,174,8711,141,753Equity attributable to owners of the Company本公司擁有人應佔權益1,198,7711,165,653Non-controlling interests非控股權益(697)(729)Total equity權益總額1,198,0741,164,924Non-current liabilities非流動負債Convertible bonds可換股債券90,53383,074Lease liabilities租賃負債—39Deferred income on government grants政府補助之遞延收入4,4425,00194,97588,114Current liabilities流動負債Trade and bills payables貿易應付賬款及 應付票據65,6886,456Accruals, other payables and contract liabilities預提費用、其他應付 款項及合約負債7 31,48538,078Lease liabilities租賃負債1,2822,194Deferred income on government grants政府補助之遞延收入118131Tax payable應付稅項15,61717,20454,19064,063Total equity and liabilities總權益及負債1,347,2391,317,101Net current assets流動資產淨值823,329130,319Total assets less current liabilities總資產減流動負債1,293,0491,253,038 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表EXTRAWELL PHARMACEUTICAL HOLDINGS LIMITEDInterim Report 2022/234For the six months ended 30 September截至九月三十日止六個月20222021二零二二年二零二一年(Unaudited)(Unaudited)（未經審核）（未經審核）NotesHK$’000HK$’000附註千港元千港元Revenue收益834,09543,462Cost of sales銷售成本(20,563)(19,655)Gross profit毛利13,53223,807Other income其他收入92,028599Other gains and losses, net其他收益及虧損淨額1060,348102,213Selling and distribution expenses銷售及分銷費用(8,770)(15,616)Administrative expenses行政費用(12,367)(11,899)Share of results of an associate應佔一間聯營公司業績(1,125)(2,111)Finance costs財務成本11(7,498)(6,361)Profit before income tax除所得稅前溢利1246,14890,632Income tax expense所得稅開支13(208)(1,129)Profit for the period期內溢利45,94089,503Other comprehensive income/(expense)其他全面收益╱（開支）Item that may be reclassified subsequently to profit or loss其後可能重新分類 至損益的項目— Exchange differences arising on translation of foreign operations— 換算海外業務之 匯兌差額(12,790)(40)Total comprehensive income for the period期內全面收益總額33,15089,463 精優藥業控股有限公司2022/23 中期報告5CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME (CONTINUED)簡明綜合損益及其他全面收益表（續）For the six months ended 30 September截至九月三十日止六個月20222021二零二二年二零二一年(Unaudited)(Unaudited)（未經審核）（未經審核）NotesHK$’000HK$’000附註千港元千港元Profit for the period attributable to以下人士應佔期內溢利Owners of the Company本公司擁有人45,82188,592Non-controlling interes