中国再生医学：2023年第三季季度报告

INTERNATIONAL LIMITED CHARACTERISTICS OF GEM OF THE STOCKEXCHANGE OF HONG KONG LIMITED (THE “STOCKEXCHANGE”) GEM GEM GEM has been positioned as a market designed toaccommodate small and mid-sized companies towhich a higher investment risk may be attachedthan other companies listed on the Stock Exchange.Prospective investors should be aware of thepotential risks of investing in such companies andshould make the decision to invest only after dueand careful consideration. GEMGEMGEM Given that the companies listed on GEM aregenerally small and mid-sized companies, there isa risk that securities traded on GEM may be moresusceptible to high market volatility than securitiestraded on the Main Board and no assurance is giventhat there will be a liquid market in the securitiestraded on GEM. Hong Kong Exchanges and Clearing Limited and theStock Exchange take no responsibility for the contentsof this report, make no representation as to its accuracyor completeness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or inreliance upon the whole or any part of the contents of thisreport. GEMGEM This report, for which the directors (the “Directors”)of China Regenerative Medicine International Limited(the “Company”) collectively and individually accept fullresponsibility, includes particulars given in compliancewith the Rules Governing the Listing of Securities onGEM of the Stock Exchange (the “GEM Listing Rules”)for the purpose of giving information with regard to theCompany and its subsidiaries (collectively the “Group”).The Directors, having made all reasonable enquiries,confirm that to the best of their knowledge and belief,the information contained in this report is accurate andcomplete in all material respects and not misleading ordeceptive, and there are no other matters the omissionof which would make any statement herein or this reportmisleading. The board of Directors (the “Board”) of the Companyhereby announces the unaudited condensed consolidatedresults of the Group for the three months and nine monthsended 30 September 2023, together with the comparativeunaudited figures for the corresponding period in 2022 areas follows: UNAUDITED CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVE INCOMEFor the three months and nine months ended 30 September 2023 UNAUDITED CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME(Continued) For the three months and nine months ended 30 September 2023 UNAUDITED CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITYFor the nine months ended 30 September 2023 The special reserve represents the difference between thenominal value of the shares of the acquired subsidiariesand the nominal value of the Company’s shares issued fortheir acquisition at the time of the Group’s reorganisation in2001. (i)(ii) The other reserve represents (i) the difference betweenthe fair value of consideration paid to increase theshareholding in subsidiaries and the amount of adjustmentto non-controlling interest; and (ii) deemed capitalcontribution from shareholders, represented the differencebetween the principal amount of the shareholder’sloan and its fair value. The fair value is determined bydiscounting the estimate future cash flows throughout theexpected life of the repayment. Notes: 1.GENERAL INFORMATION 1. Cricket Square,Hutchins Drive, P.O. Box 2681,Grand Cayman, KY1-1111,Cayman Islands1322310–2318 The Company was incorporated as an exempted companywith limited liability in the Cayman Islands under theCompanies Law (Revision 2001) of Cayman Islands on 20April 2001. The address of its registered office is CricketSquare, Hutchins Drive, P.O. Box 2681, Grand Cayman,KY1-1111, Cayman Islands and its principal place ofbusiness is Suite 2310–2318, Miramar Tower, 132 NathanRoad, Tsim Sha Tsui, Kowloon, Hong Kong. The Company’s shares are listed on GEM of the StockExchange. The Company is an investment holdingcompany. The principal activities of its subsidiaries are theprovision of healthcare products and services. GEM The unaudited condensed consolidated financialstatements are presented in Hong Kong dollars (“HK$”),which is the same as the functional currency of the Group. 2.BASIS OF PREPARATION 2. GEM These unaudited condensed consolidated financialstatements for the nine months ended 30 September 2023have been prepared in accordance with the Hong KongFinancial Reporting Standards (“HKFRSs”, which alsoinclude the Hong Kong Accounting Standard (“HKAS”)and Interpretations) issued by the Hong Kong Instituteof Certified Public Accountants (“HKICPA”), and theapplicable disclosure provisions of the GEM Listing Rules. These unaudited condensed consolidated financialstatements do not include all the information anddisclosures required in a full set of financial statementsprepared in accordance with Hong Kong FinancialReporting Standards (“HKFRSs”), and should be read inconjunction with the Group’s annual