华康生物医学2023 中期报告

(incorporated in the Cayman Islands with limited liability)Stock Code: 8622 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OFHONG KONG LIMITED (THE “STOCK EXCHANGE”)GEM GEM has been positioned as a market designed to accommodate small and mid-sized companies towhich a higher investment risk may be attached than other companies listed on the Stock Exchange.Prospective investors should be aware of the potential risks of investing in such companies and shouldmake the decision to invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a riskthat securities traded on GEM may be more susceptible to high market volatility than securities tradedon the Main Board of the Stock Exchange and no assurance is given that there will be a liquid market inthe securities traded on GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of thisreport (“Report”), make no representation as to its accuracy or completeness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of theReport. This Report, for which the directors (the “Directors”) of Huakang Biomedical Holdings Company Limited (the“Company”, and together with its subsidiaries, the “Group”, “we” or “our”) collectively and individually acceptfull responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities onGEM of the Stock Exchange (the “GEM Listing Rules”) for the purpose of giving information with regard tothe Group. The Directors, having made all reasonable enquiries, confirm that to the best of their knowledgeand belief, the information contained in this Report is accurate and complete in all material respects and notmisleading or deceptive, and there are no other matters the omission of which would make any statement hereinor this Report misleading. GEM GEMGEMGEM GEMGEM CONTENTS Corporate Information3Management Discussion and Analysis4Other Information16Unaudited Condensed ConsolidatedStatement of Profit or Loss andOther Comprehensive Income24Unaudited Condensed ConsolidatedStatement of Financial Position25Unaudited Condensed ConsolidatedStatement of Changes in Equity27Unaudited Condensed ConsolidatedStatement of Cash Flows28Notes to the Unaudited CondensedConsolidated Financial Statements29 CORPORATE INFORMATION Principal Place of Businessin the PRC Board of Directors Company Secretary Mr. Chau Lai Ki Executive DirectorsMr. Zhang Shuguang(Chairman)Mr. Zhang ChunguangMr. Poon Lai Yin MichaelMr. He Jiaming 1–3/F, Building D,Shenzhen Junxuan,No. 16 Yinkui Road,Kui Xin Community,Kui Chong Office,Dapeng New District,Shenzhen,The PRC16D AuthorisedRepresentatives (for thePurposes of the GEMListing Rules)GEM Mr. Zhang ShuguangMr. Poon Lai Yin Michael Independent Non-executiveDirectorsDr. Chow Kwok Fai JosephDr. Cheng Faat Ting GaryMr. Chan Kin SangMs. Chow Ching Man Compliance Officer Mr. Poon Lai Yin Michael Principal Share Registrarand Transfer Office in theCayman Islands Legal Advisers as to HongKong Laws Conyers Trust Company(Cayman) LimitedCricket Square,Hutchins Drive,P.O. Box 2681,Grand Cayman, KY1-1111,Cayman Islands Audit Committee Tung, Ng, Tse & Lam Solicitors Dr. Cheng Faat Ting Gary(Chairman)Dr. Chow Kwok Fai JosephMr. Chan Kin SangMs. Chow Ching Man Auditor Mazars CPA Limited Hong Kong ShareRegistrar and TransferBranch Office Registered Office Tricor Investor Services Limited17/F., Far East Finance Centre,16 Harcourt Road,Hong Kong1617 Cricket Square,Hutchins Drive,P.O. Box 2681,Grand Cayman, KY1-1111,Cayman Islands Remuneration Committee Dr. Cheng Faat Ting Gary(Chairman)Dr. Chow Kwok Fai JosephMr. Zhang Chunguang Principal Place of Businessin Hong Kong Company’s Website 3rd Floor, Effectual Building,16 Hennessy Road,Wanchai,Hong Kong163 Nomination Committee http://www.huakangbiomedical.com Stock Code8622 Mr. Zhang Shuguang(Chairman)Dr. Chow Kwok Fai JosephMr. Chan Kin SangMs. Chow Ching Man MANAGEMENT DISCUSSION AND ANALYSIS BUSINESS REVIEW The shares of the Company (the “Shares”) were listedon GEM of the Stock Exchange (the “Listing”) on 13December 2018 (the “Listing Date”) by way of shareoffer of 100,000,000 new shares (“Share Offer”)offered by the Company at HK$0.5 per share and on 6September 2022 by way of placing of 14,472,000 newShares to not less than six independent placees at theplacing price of HK$0.180 per share (the “Placing”). GEM0.5100,000,0000.18014,472,000 Biological Reagents and Auxiliary ReproductiveSupplies and Equipment Segment 302721EB Our Group specialises in the research and development,manufacturing and sales of a wide range of In-VitroDiagnostic (“IVD”)reagents in the People’s Republicof China (the “PRC”), particularly focusing on the PRCmale fertility IVD reagent market. As at the date of thisReport, the Group’s p