精优药业中期报告2023/24

I N T E R I MR E P O R T Condensed Consolidated Statement of Financial PositionCondensed Consolidated Statement of Profit or Loss andOther Comprehensive IncomeCondensed Consolidated Statement of Changes in EquityCondensed Consolidated Statement of Cash FlowsNotes to the Condensed ConsolidatedFinancial InformationManagement Discussion and AnalysisCorporate GovernanceTransactions in Securities of the CompanyPurchase, Redemption or Sale of Listed SecuritiesModel Code for Securities TransactionsDisclosure of InterestsDirectors’ Interests and Short Positions in Shares,Underlying Shares and DebenturesDirectors’ Rights to Acquire Shares and DebenturesSubstantial Shareholders’ and Other Persons’ Interestsand Short Positions in Shares, Underlying Shares andDebenturesBoard of DirectorsCorporate Information24678294244444547485051目錄 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表 Theboard of directors(the“Board”)of ExtrawellPharmaceutical Holdings Limited (the “Company”) presentsthe unaudited consolidated results of the Company and itssubsidiaries(the“Group”)for the six months ended 30September 2023 together with the comparative figures asfollows: NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL INFORMATION簡明綜合財務資料附註 1. 1.GENERAL INFORMATION TheCompany is a limited liability companyincorporated in Bermuda whose shares are listedon the Main Board of The Stock Exchange of HongKong Limited (the “Stock Exchange”). The addressof its registered office is Clarendon House, 2 ChurchStreet, Hamilton HM 11, Bermuda. The address ofits principal place of business is Suites 2206-08,22/F,Devon House,Taikoo Place,979 King’sRoad, Quarry Bay, Hong Kong. Clarendon House, 2Church Street, Hamilton HM 11,Bermuda979222206–08 Thisunaudited condensed consolidated interimfinancial information of the Group for the six monthsended 30 September 2023 (the “Interim FinancialInformation”) was approved for issue by the Boardon 29 November 2023. 2.BASIS OF PREPARATION ANDCHANGES IN ACCOUNTINGPOLICIES 2. The Interim Financial Information has been preparedinaccordance with the Hong Kong AccountingStandard (“HKAS”) 34 “Interim Financial Reporting”issued by the Hong Kong Institute of Certified PublicAccountants (the “HKICPA”), and the applicabledisclosurerequirements of Appendix 16 to theRules Governing the Listing of Securities (the “ListingRules”) on the Stock Exchange. 34 The Interim Financial Information should be read inconjunctionwith the Group’s audited financialstatements for the year ended 31 March 2023 (the“2023 Audited Financial Statements”)asprepared in accordance with Hong Kong FinancialReportingStandards(“HKFRSs”).Other thanchangesas described below,the accountingpolicies adopted and methods of computation usedin the Interim Financial Information are consistentwith the 2023 Audited Financial Statements. 2.BASIS OF PREPARATION ANDCHANGES IN ACCOUNTINGPOLICIES(Continued) 2. In the six months ended 30 September 2023, theGroupapplied the following new HKFRSs andamendments to HKFRSs issued by the HKICPA forthe first time which are mandatorily effective for theannual periods beginning on or after 1 April 2023forthe preparation of the Interim FinancialInformation.The Group considered that theapplication of these new or revised HKFRSs has nosignificantimpact on the Group’s results andfinancial position. 17171281212— HKFRS 17 (including theOctober 2020 and February2022 Amendments toHKFRS 17)Insurance Contracts Accounting Policies,Changes in AccountingEstimates and Errors:Definition of AccountingEstimatesIncome Tax:Deferred TaxRelated to Assets andLiabilities arising from aSingle TransactionIncome Tax:InternationalTax Reform-Pillar TwoModel Rules NOTES T O T H ECONDENSED CONSOLIDATED F INANCIAL INFORMATION ( CONTINUED)簡明綜合財務資料附註（續） 2.BASIS OF PREPARATION ANDCHANGES IN ACCOUNTINGPOLICIES(Continued) 2. The Group has not early applied any new HKFRSsand amendments to HKFRSs that have been issuedbut are not yet effective for its current accountingperiod. 3.PROPERTY, PLANT AND EQUIPMENT 3. In the period under review, there were no materialadditionsand disposals in property,plant andequipment, and the net change mainly related todepreciationand exchange difference arising ontranslation. 4.FINANCIAL ASSETS AT FAIR VALUETHROUGH PROFIT OR LOSS 4. 4. 4.FINANCIAL ASSETS AT FAIR VALUETHROUGH PROFIT OR LOSS(Continued) (a) (a)Investments in convertible bonds The Group’s investments in convertible bondswereissued by Innovative PharmaceuticalBiotech Limited (“Innovative Pharm”) on 28J u l y2 0 1 4 w i t h p r i n c i p a l a m o u n t o fHK$715,000,000 and interest bearing at 3.5%per annum, with an original maturity date on the7th anniversary of the date of issue i.e. 28 July2021 (“Innovative Pharm Bonds”). The Grouphas the right to convert the Innovative PharmBonds into shares of Innovative Pharm up tothe maturity date at an initial conversion price ofHK$2.5 per share. Deeds of amendments wereenteredinto between the Compa