精优药业中期报告2024/25

2024/25I N T E R I MR E P O R T 目錄2467833464848495152545455Condensed 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 Consolidated Financial 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’ Interests andShort Positions in Shares, Underlying Shares and DebenturesBoard of DirectorsChanges in Information of DirectorsBoard CommitteesCorporate Information CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表 Theboard of directors(the“Board”)of ExtrawellPharmaceuticalHoldings Limited(the“Company”)presentsthe unaudited consolidated results of theCompany and its subsidiaries (the “Group”) for the sixmonths ended 30 September 2024 together with thecomparative figures as follows: CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL INFORMATION簡明綜合財務資料附註 1. 1. GENERAL INFORMATION ClarendonHouse,2Church Street, Hamilton HM 11,Bermuda979222206–08 TheCompany is a limited liability companyincorporated in Bermuda whose shares are listedonthe Main Board of The Stock Exchange ofHong Kong Limited (the “Stock Exchange”). Theaddress of its registered office is Clarendon House,2 Church Street, Hamilton HM 11, Bermuda. Theaddress of its principal place of business is Suites2206–08, 22nd Floor, Devon House, Taikoo Place,979 King’s Road, Quarry Bay, Hong Kong. Thisunaudited condensed consolidated interimfinancial information of the Group for the six monthsended 30 September 2024 (the “Interim FinancialInformation”) was approved for issue by the Boardon 29 November 2024. 2. 2. BASIS OF PREPARATION ANDCHANGES IN ACCOUNTINGPOLICIES 34D2 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 D2 to theRules Governing the Listing of Securities on theStock Exchange (the “Listing Rules”). The Interim Financial Information should be readin conjunction with the Group’s audited financialstatements for the year ended 31 March 2024 (the “2024Audited Financial Statements”) as prepared inaccordance with Hong Kong Financial ReportingStandards(“HKFRSs”).Other than changes asdescribed below, the accounting policies adoptedand methods of computation used in the InterimFinancial Information are consistent with the 2024Audited Financial Statements. 2. 2. BASIS OF PREPARATION ANDCHANGES IN ACCOUNTINGPOLICIES(Continued) In the six months ended 30 September 2024, 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 2024 forthe preparation of the Interim Financial Information.The Group considered that the application of thesenew or revised HKFRSs has no significant impacton the Group’s results and financial position. 1511677 Classification of Liabilitiesas Current or Non-current and relatedamendments to HongKong Interpretation 5(2020 and 2022) Non-current Liabilities withCovenants The Group has not early applied any new HKFRSsand amendments to HKFRSs that have been issuedbut are not yet effective for its current accountingperiod. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL INFORMATION (CONTINUED)簡明綜合財務資料附註（續） 3. 3. PROPERTY, PLANT AND EQUIPMENT 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. At30 September2024At31 March2024(Unaudited)(Audited)HK$’000HK$’000 4. (a) 4. FINANCIAL ASSETS AT FAIR VALUETHROUGH PROFIT OR LOSS(Continued)(a) Investments in convertible bonds 715,000,0003.5%72.5 The Group’s investments in convertible bondswereissued by Innovative PharmaceuticalBiotechLimited(“Innovative Pharm”)on28 July 2014 with principal amount ofHK$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 (the “Innovative Pharm Bonds”). TheGroup has the right to convert the InnovativePharmBonds into shares of InnovativePharmup to the maturity date at an initialconversion price of HK$2.5 per share. Deedsof amendments were entered into between theCompanyas the bondholder and InnovativePharm as t