华康生物医学2024 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 Corporate Information3Management Discussion and Analysis5Other Information17Unaudited Condensed ConsolidatedStatement of Profit or Loss andOther Comprehensive Income27Unaudited Condensed ConsolidatedStatement of Financial Position28Unaudited Condensed ConsolidatedStatement of Changes in Equity30Unaudited Condensed ConsolidatedStatement of Cash Flows31Notes to the Unaudited CondensedConsolidated Financial Statements32 CORPORATE INFORMATION Audit Committee Board of Directors AuthorisedRepresentatives (for thePurposes of the GEMListing Rules)GEM Dr. Cheng Faat Ting Gary(Chairman)Dr. Chow Kwok Fai JosephMr. Chan Kin Sang (resigned on2 April 2024)Ms. Chow Ching Man Executive DirectorsMr. Zhang Shuguang(Chairman)Mr. Zhang ChunguangMr. Poon Lai Yin MichaelMr. He Jiaming Mr. Zhang ShuguangMr. Poon Lai Yin Michael Compliance Officer Non-executive DirectorDr. Bu Su (appointed on8 August 2024) Mr. Poon Lai Yin Michael Remuneration Committee Legal Advisers as to HongKong Laws Dr. Cheng Faat Ting Gary(Chairman)Dr. Chow Kwok Fai JosephMr. Zhang Chunguang Independent Non-executiveDirectorsDr. Chow Kwok Fai JosephDr. Cheng Faat Ting GaryMr. Chan Kin Sang (resigned on2 April 2024)Ms. Chow Ching Man Auditor Nomination Committee Mazars CPA Limited Mr. Zhang Shuguang(Chairman)Dr. Chow Kwok Fai JosephMr. Chan Kin Sang (resigned on2 April 2024)Ms. Chow Ching Man Registered Office Cricket Square,Hutchins Drive,P.O. Box 2681,Grand Cayman, KY1-1111,Cayman Islands Company Secretary Mr. Chau Lai Ki CORPORATE INFORMATION Principal Place of Businessin Hong Kong Principal Share Registrarand Transfer Office in theCayman Islands Room 04, 9 Floor,Kimberley House, 35–35AKimberley Road,Tsim Sha Tsui,Kowloon,Hong Kong35–35A904 Conyers Trust Company(Cayman) LimitedCricket Square,Hutchins Drive,P.O. Box 2681,Grand Cayman, KY1-1111,Cayman Islands Hong Kong ShareRegistrar and TransferBranch Office Principal Place of Businessin the PRC Tricor Investor Services Limited17/F., Far East Finance Centre,16 Harcourt Road,Hong Kong1617 1–3/F and 5/F, Building D,Shenzhen Junxuan,No. 16 Yinkui Road,Kui Xin Community,Kui Chong Office,Dapeng New District,Shenzhen,The PRC16D Company’s Websitehttp://www.huakangbiomedical.com Stock Code 8622 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 (“Share Offer”). GEM Biological Reagents and Auxiliary ReproductiveSupplies and Equipment Segment 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 product portfolio offers 30 biologicalreagents, including 27 male fertility IVD reagents, 2parasite antibody detecti