精优药业中期报告2025/26

CONTENTS目錄 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 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 Information24791038545656575960626263 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 2025 together with thecomparative figures as follows: CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME簡明綜合損益及其他全面收益表 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (CONTINUED)簡明綜合權益變動表（續） Notes: a. a. Theshare premium account represents the amountsubscribed for share capital in excess of nominal value. b. b. The other reserve represents the difference between theamountof non-controlling interest adjusted and the fairvalue of the consideration paid on share buy-back and sharecancellation. Such amounts will be transferred to retainedearnings upon disposal of subsidiaries. c. c. In accordance with the relevant regulations in the People’sRepublicof China(the“PRC”or“China”),all of thesubsidiariesof the Company registered in the PRC arerequired to transfer part of their profit after tax to the capitalreserve. Subject to certain restrictions set out in the relevantPRC regulations and the articles of association of these PRCsubsidiaries, the capital reserve may be used to offset lossesor for capitalisation as paid-up capital. d. d. Thecontributed surplus of the Group represents thedifference between the nominal value of the share capitalofthe subsidiaries acquired pursuant to the groupreorganisation in 1999, over the nominal value of the sharecapital of the Company issued in exchange therefor. e. e. The foreign currency translation reserve represents gains/lossesarising on retranslating the net assets/liabilities offoreign operations into presentation currency. f. f.The convertible bonds equity reserve represents the amountallocatedto the equity component of convertible bondsissued by the Company recognised in accordance with theaccounting policy adopted for convertible bonds. g.9 g. The fair value through other comprehensive income (“FVTOCI”)reserve represents the fair value reserve that comprises thecumulative net change in the fair value of equity investmentsdesignated at FVTOCI under Hong Kong Financial ReportingStandards(individually known as“HKFRS”,togetherwithHong Kong Accounting Standards(“HKAS”)andInterpretationsalso collectively referred to as“HKFRSs”)9 “Financial Instruments” that are held at the end of thereporting period. 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. The Group is principally engaged in the followingsegments: (i) (i)themanufacturing segment engages in thedevelopment,manufacture and sales ofpharmaceutical products (the “Manufacturing”business); (ii) (ii)the trading segment engages in the marketinganddistribution of imported pharmaceuticalproducts (the “Trading” business); and (iii) (iii)the gene development segment engages inthe commercial exploitation and developmentofgenome-related technology(the“GeneDevelopment” business). During the year ended 31 March 2025, the Boarddecidedto discontinue its Gene Developmentbusiness segment (the “Discontinued Operation”).Subsequently,the Company continues itsManufacturing and Trading business segments (the“Continuing Operations”). Thisunaudited condensed consolidated interimfinancial information of the Group for the six monthsended 30 September 2025 (the “Interim FinancialInformation”) was approved for issue by the Boardon 28 November 2025. 2. 2. BASIS OF PREPARATION ANDCHANGES IN ACCOUNTINGPOLICIES 34D2 The Interim Financial I