香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈之內容概不負責，對其準確性 或完整性亦不發表任何聲明，並明確表示概不對因本公佈全部或任何部分內容而產生或因依賴 該等內容而引致之任何損失承擔任何責任。 DAWNRAYS PHARMACEUTICAL (HOLDINGS) LIMITED * ( 在開曼群島註冊成立的有限公司 ) (Stock Code: 2348) 截至二零二四年十二月三十一日止年度之全年業績公佈 業績摘要 | | | 截至十二月三十一日止年度 | | | --- | --- | --- | --- | | | 二零二四年 | 二零二三年 | 變動 | | 收入(人民幣千元) | 1,060,309 | 1,151,145 | -7.9% | | 毛利(人民幣千元) | 577,628 | 641,519 | -10.0% | | 毛利率(%) | 54.5% | 55.7% | -1.2個百分點 | | 除稅前溢利(人民幣千元) | 636,949 | 414,057 | 53.8% | | 本年度溢利(人民幣千元) | 562,762 | 322,667 | 74.4% | | 母公 ...

東瑞製药(控股)有限公司 DAWNRAYS PHARMACEUTICAL (HOLDINGS) LIMITED (在開曼群島註冊成立的有限公司) (incorporated in the Cayman Islands with limited liability) 股份編號：2348 Stock Code：2348 2024 INTERIM REPORT 中 期 報 告 Contents 目錄 Corporate Information 2 公司資料 Group Structure 4 本集團架構圖 Financial Highlights 5 財務摘要 Management Discussion and Analysis 6 管理層討論及分析 Other Information 20 其他資料 Condensed Consolidated Statement of Profit or Loss 27 簡明綜合損益表 Condensed Consolidated Statement of Comprehensive Income 28 簡明綜合全面收益表 Condensed Consolidated Stat ...

Revenue and Profitability - Revenue for the six months ended June 30, 2024, was RMB 577,447 thousand, a decrease of 11.2% compared to RMB 649,920 thousand in the same period of 2023[4] - Gross profit for the same period was RMB 337,912 thousand, down 6.6% from RMB 361,849 thousand, with a gross margin of 58.5%, an increase of 2.8 percentage points year-on-year[4] - Profit before tax increased by 70.2% to RMB 556,752 thousand from RMB 327,211 thousand in the previous year[5] - Net profit attributable to the owners of the parent company rose by 92.6% to RMB 493,046 thousand, compared to RMB 255,941 thousand in the prior year[4] - Basic earnings per share increased by 92.5% to RMB 0.3286 from RMB 0.1707 in the same period last year[5] - The company reported other income and gains of RMB 421,636 thousand, significantly up from RMB 162,927 thousand in the previous year[5] - The profit attributable to equity holders of the parent company for the same period was approximately RMB 493,046,000, an increase of 92.6% from RMB 255,941,000 in 2023[31] - The main reason for the profit increase was the net gain from the sale of a 35% stake in Kangrong Dongfang amounting to approximately RMB 277,627,000[45] Assets and Liabilities - Total assets less current liabilities amounted to RMB 3,388,691 thousand, compared to RMB 2,953,719 thousand at the end of 2023[7] - Cash and bank deposits increased to RMB 1,132,322 thousand from RMB 905,826 thousand at the end of 2023[7] - The company’s total liabilities as of June 30, 2024, were RMB 4,044,544 thousand, indicating a significant increase from the previous reporting period[18] - As of June 30, 2024, the net assets attributable to the parent company were approximately RMB 3,271,104,000, with a return on equity of 15.1%, up from 9.1% in the previous year[46] - The group’s total liabilities ratio was 4.5% as of June 30, 2024, compared to 3.3% at the end of the previous year[49] Revenue Breakdown - The revenue from external sales in the "Finished Drugs" category was RMB 560,878 thousand, while the "Intermediates and Raw Materials" category generated RMB 16,569 thousand for the six months ended June 30, 2024[17] - Total revenue from customer contracts reached RMB 577,447,000, with pharmaceutical product sales contributing RMB 577,416,000[20] - The group’s total revenue from the Chinese market was RMB 574,210,000, with additional revenue from other countries amounting to RMB 3,237,000[20] - Sales of finished drugs amounted to approximately RMB 560,878,000, an increase of 3.8% from RMB 540,313,000 year-on-year, representing 97.1% of total sales, up 14 percentage points[41] Research and Development - Research and development costs for the current period were RMB 37,047,000, up from RMB 27,004,000 in the same period last year[23] - The company established the "Suzhou Dongrui Advanced Technology Research Institute" to enhance R&D capabilities and improve product development efficiency[34] - The group plans to enhance its R&D capabilities and focus on chronic disease management, leveraging resources from its advanced technology research institutes[39] - R&D expenses increased by approximately RMB 13,122,000 to RMB 43,883,000, reflecting a focus on innovation and development[42] Dividends and Shareholder Returns - The company maintained an interim dividend of HKD 0.015 per share, unchanged from the previous year[4] - The company declared a final dividend of RMB 90,786,000 for the fiscal year, with an interim dividend of RMB 20,594,000 for the six months ended June 30, 2024[25] - The diluted earnings per share for the same period was RMB 0.3282, up from RMB 0.1702 in 2023[27] Operational Performance - The company’s management is closely monitoring operational performance across its product categories to make informed resource allocation decisions[16] - The company plans to continue optimizing its structure and expanding its market presence, focusing on the development and sales of non-patented drugs[16] - The company aims to establish broader partnerships with chain pharmacies and explore diversified business models, including online sales through e-commerce[39] Financial Reporting and Compliance - The financial statements were prepared in accordance with International Financial Reporting Standards and are unaudited[12] - The company has adopted new accounting policies in line with the latest International Financial Reporting Standards, impacting the financial reporting for the current period[15] - The group has complied with the corporate governance code as per the Hong Kong Stock Exchange rules, with the exception of two independent non-executive directors who were unable to attend the annual general meeting[57] Market Conditions and Future Outlook - The pharmaceutical industry is experiencing strong growth driven by technological innovation and increasing health awareness post-pandemic[32] - The group has no significant investments or acquisitions of subsidiaries or associates during the period, but has sufficient financial resources to cover planned capital expenditures[50] - There are no major investment plans or capital asset acquisitions disclosed for the future, aside from capital expenditures related to subsidiary capital increases and relocation projects[55]

DAWNRAYS PHARMACEUTICAL (HOLDINGS) LIMITED * (在開曼群島註冊成立的有限公司) (Stock Code: 2348) | --- | --- | --- | --- | |---------------------------------------|------------|---------------------------------------|---------------| | | 二零二三年 | 截至十二月三十一日止年度 \n二零二二年 | 變動 | | 收入 ( 人民幣千元 ) | 1,151,145 | 1,277,682 | -9.9% | | 毛利 ( 人民幣千元 ) | 641,519 | 773,551 | -17.1% | | 毛利率 (%) | 55.7% | 60.5% | -4.8 個百分點 | | 應佔一間聯營公司之虧損 ( 人民幣千元 ) | 40,933 | 61,905 | -33.9% | | 除稅前溢利 ( 人民幣千元 ) | 414,057 | 438,408 | -5.6% | | 本年度溢利 ( 人民幣千元 ) ...

1. | --- | --- | --- | --- | |-------|-------------------------------------------------------------------------------------------------------------------------------------------|-------|--------------------------------------------------| | | | | 中期財務資料附註 | | | CORPORATE INFORMATION AND BASIS OF PREPARATION AND CHANGES IN ACCOUNTING POLICIES (Cont'd) | 1. | 公司資料、編製基準、會計政策的變動 (續) | | | BASIS OF PREPARATION | | 1.2 | | | These unaudited interim condensed consolidated financial | | 該等截至二零二三年六月三十日止六個月期間 | | | st ...

| --- | --- | --- | --- | |------------------------------------------|-------|---------------------------------------------------------------------|--------------------------------------| | | 附註 | 截至六月三十日止六個月 \n（未經審核） \n二零二 三 年 人民幣千元 | （未經審核） \n二零二二年 人民幣千元 | | 收入 | 3 | 649,920 | 623,478 | | | | | | | 銷售成本 | | (288,071) | ( 231,200 ) | | | | | | | 毛利 | | 361,849 | 392,278 | | 其他收入及收益 | 3 | | | | | | 162,927 | 25,467 | | 銷售及分銷費用 | | (68,999) | ( 78,931 ) | | 行政費用 | | (59,180) | ( 54,195 ) | | | | | | | 研究及開發成 ...

| --- | --- | |---------------------------------------------------------------------|----------| | | Contents | | | 目 錄 | | Corporate Information 公司資料 | 2 | | Group Structure 本集團架構圖 | 4 | | Chairman's Statement 主席報告 | 5 | | Management Discussion and Analysis 管理層討論及分析 | 11 | | Corporate Governance Report 企業管治報告 | 26 | | Directors' and Senior Management's Biographies 董事及高級管理層履歷 | 47 | | Report of the Directors 董事會報告 | 21 | | Independent Auditor's Report 獨立核數師報告 | 69 | | Consolidated Statement of Profit or Los ...

僱員及薪酬政策 於二零二二年十二月三十一日，本集團約有員工1,106名(二零二一年：1,065名)，員工費用總額約人民幣 183,630,000元（二零二一年：人民幣172,023,000元）。員工費用增加主要員工增加及調薪的影响。本集團 視人力資源為最寶貴的財富，深明吸納及挽留表現稱職的員工的重要性。薪酬政策一般參考市場薪酬指 標及個別員工的資歷而定。本集團為員工提供的其他褔利包括定額供款退休計劃、購股權計劃及醫療福 利。本集團並在中國為其若干中國的僱員提供宿舍。 或有負債 於二零二二年十二月三十一日，本集團並無重大或有負債。 資產抵押 於二零二二年十二月三十一日，本集團無資產抵押予銀行以獲取授予其附屬公司的信貸額度（於二零二 一年十二月三十一日：無）。 報告期後事項 於二零二二年十月二十四日，東瑞生物與康融東方簽訂借款協議，東瑞生物同意提供無抵押計息借款共 人民幣105,000,000元給康融東方，借款利息3.5%年息率，借款年期5年。東瑞生物已於二零二三年一月及 二月提供人民幣66,500,000元貸款。 33 未來重大投資及預期融資來源 除於上述「流動資金及財政資源」及「重大投資」所載有關資本開支承擔 ...

C 東瑞製药(控股)有限公司 DAWNRAYS PHARMACEUTICAL (HOLDINGS) LIMITED (在開曼群島註冊成立的有限公司) (incorporated in the Cayman Islands with limited liability) 股份編號：2348 Stock Code：2348 INTERIM REPORT 中期都告 2 Contents 目 錄 2 Corporate Information 公司資料 Group Structure 4 本集團架構圖 5 Chairman's Statement 主席報告 Management Discussion and Analysis 10 管理層討論及分析 21 Other Information 其他資料 29 Condensed Consolidated Statement of Profit or Loss 簡明綜合損益表 Condensed Consolidated Statement of Comprehensive Income 30 簡明綜合全面收益表 Condensed Consolidated Statem ...

O 東瑞製药(控股)有限公司 DAWNRAYS PHARMACEUTICAL (HOLDINGS) LIMITED (在関曼群島註冊成立的有限公司) (incorporated in the Cayman Islands with limited liability) 股份編號：2348 Stock Code：2348 ANNUAL REPORT 年 報 | --- | --- | |---------------------------------------------------------------------|----------| | | Contents | | | 目 錄 | | Corporate Information 公司資料 | 2 | | Group Structure 本集團架構圖 | 4 | | Chairman's Statement 主席報告 | 5 | | Management Discussion and Analysis 管理層討論及分析 | 11 | | Corporate Governance Report 企業管治報告 | 26 | | Directors' a ...