MedSci Healthcare Holdings Limited 梅斯健康控股有限公 司 ANNUAL REPORT 2024 股份代號 : 2415 （於開曼群島註冊成立之有限公司） 年報 2024 (Incorporated in the Cayman Islands with limited liability) MedSci Healthcare Holdings Limited 梅斯健康控股有限公 司 Stock code : 2415 ANNUAL REPORT 2024 MedSci Healthcare Holdings Limited 梅斯健康控股有限公 司 年報 目錄 | 公司資料 | 2 | | --- | --- | | 主席報告 | 4 | | 財務概要 | 6 | | 財務摘要 | 7 | | 管理層討論及分析 | 8 | | 企業管治報告 | 22 | | 董事會報告 | 36 | | 董事及高級管理層 | 68 | | 獨立核數師報告 | 74 | | 綜合損益及其他全面收益表 | 79 | | 綜合財務狀況表 | 81 | | 綜合權益變動表 | 83 | | 綜合現金流 ...

MedSci Healthcare Holdings Limited 梅斯健康控股有限公司 （於開曼群島註冊成立之有限公司） （股份代號：2415） 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告的內容概不負責，對其 準確性或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容 而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 截至2024年12月31日止年度之 年度業績公告 梅斯健康控股有限公司董事會現公佈本公司及其附屬公司截至2024年12月31日止年度經 審核綜合年度業績，連同截至2023年12月31日止年度的比較數字。 – 1 – | 財務摘要 | | | | | | | --- | --- | --- | --- | --- | --- | | | | | 截至12月31日止年度 | | 同比變動* | | | | 2024年 | | 2023年 | | | | | | （人民幣千元） | | % | | 收益 | | 260,623 | | 349,194 | –25.4 | | 銷售成本 | | 98,449 | | 132,587 | –25.7 | | 毛利 | ...

Membership and Network Expansion - As of June 30, 2024, the company has over 5.1 million members, including approximately 3.2 million registered physician members[7] - The company aims to expand its network by attracting more hospitals, experts, pharmaceutical companies, and researchers[7] - The company has provided medical solutions to 12 top-tier research hospitals in China, covering over 2,000 hospitals across first and second-tier cities, extending to county and grassroots medical institutions[7] Financial Performance - Total revenue for the six months ended June 30, 2024, was approximately RMB 110.7 million, with a year-on-year gross profit decline of about 23.1%[8] - For the six months ended June 30, 2024, the company's revenue was approximately RMB 110.7 million, a decrease of 26.9% compared to RMB 151.4 million for the same period in 2023[19] - The precision omnichannel marketing solutions revenue dropped by approximately 51.0% to RMB 41.9 million from RMB 85.5 million year-on-year[20] - The physician platform solutions revenue increased by approximately 25.9% to RMB 55.2 million from RMB 43.9 million year-on-year, driven by increased demand for clinical research services[21] - The real-world research solutions revenue was approximately RMB 13.6 million, a decline of 38.4% compared to RMB 22.0 million in the previous year[14] Profitability and Expenses - Gross profit decreased by approximately 23.1% from RMB 88.3 million for the six months ended June 30, 2023, to RMB 67.9 million for the same period in 2024, with a gross margin increase from 58.3% to 61.4%[26] - The company recorded a pre-tax loss of approximately RMB 0.2 million for the six months ended June 30, 2024, compared to a pre-tax profit of approximately RMB 12.9 million for the same period in 2023[34] - Net profit margin decreased from approximately 7.9% for the six months ended June 30, 2023, to approximately 0.2% for the same period in 2024[34] - Selling and distribution expenses decreased by approximately 23.9% from RMB 49.7 million for the six months ended June 30, 2023, to RMB 37.9 million for the same period in 2024[26] - Administrative expenses increased by approximately 12.7% from RMB 31.8 million for the six months ended June 30, 2023, to RMB 35.8 million for the same period in 2024, mainly due to expenses related to the equity incentive plan[29] Research and Development - The company has provided clinical research solutions to 108 hospitals and 302 departments, marking a new growth point for this business segment[9] - R&D expenses decreased by approximately 37.2% from RMB 19.1 million for the six months ended June 30, 2023, to RMB 12.0 million for the same period in 2024, attributed to the use of AI technology[30] - The company aims to enhance AI technology innovation and application to improve operational efficiency and explore international market opportunities[15] Compliance and Industry Trends - The company emphasizes the importance of compliance and academic rigor in the ongoing digital transformation of the pharmaceutical industry[7] - The company believes that recent healthcare anti-corruption policies will promote high-quality development in the Chinese pharmaceutical industry[7] - The company is leveraging advanced artificial intelligence technologies and strict compliance measures to adapt to industry changes and seize growth opportunities[7] Client and Market Dynamics - The total number of pharmaceutical and medical device companies served by the company reached 591 as of June 30, 2024[7] - The company had 563 active clients, including 477 core pharmaceutical, biotechnology, and medical device companies, with a 100% revenue retention rate from the top 10 clients[13] - The demand for evidence-driven precision marketing solutions remains strong, particularly with an increase in orders from domestic pharmaceutical companies[12] Cash Flow and Financial Position - As of June 30, 2024, the company had cash and cash equivalents of approximately RMB 341.4 million, down from RMB 628.6 million as of December 31, 2023[38] - The company had no bank borrowings or other interest-bearing debts as of June 30, 2024, resulting in a debt-to-equity ratio of zero[38] - The company recorded a foreign exchange gain of RMB 5,751,000 from the translation of financial statements for the six months ended June 30, 2024, compared to a gain of RMB 42,520,000 for the same period in 2023[84] Shareholder and Equity Information - As of June 30, 2024, Dr. Li Xinmei holds a 29.30% equity interest in the company, while Mr. Zhang Fabao holds a 23.21% equity interest[49] - The total number of shares issued as of June 30, 2024, is 607,170,950 shares, which is the basis for calculating the equity percentages[50] - The company has a share reward plan that includes 162,115 reward shares granted to Mr. Fan Jie[51] Employee and Management Compensation - Employee costs for the six months ended June 30, 2024, totaled approximately RMB 88.1 million, unchanged from the same period in 2023[39] - Total compensation for key management personnel in 2024 was RMB 18,010,000, compared to RMB 3,698,000 in 2023, reflecting a significant increase due to share-based payments[120] - The company has established a share incentive plan to reward employees for their contributions to the group's growth and development[112]

Financial Performance - Total revenue for the six months ended June 30, 2024, was approximately RMB 110.7 million, a decrease of 26.9% compared to RMB 151.4 million for the same period in 2023[2] - Gross profit for the same period was RMB 67.9 million, down 23.1% year-on-year, while the gross margin increased by 3.1%[3] - Revenue for the six months ended June 30, 2024, was RMB 110,665 thousand, a decrease of 27% compared to RMB 151,400 thousand for the same period in 2023[13] - Revenue from the physician platform solutions was RMB 55,246 thousand, representing 49.9% of total revenue for the six months ended June 30, 2024[27] - Revenue from the precision omnichannel marketing solutions dropped by approximately 51.0% from RMB 85.5 million to RMB 41.9 million due to extended compliance review times[37] - Revenue from RWS solutions decreased by approximately 38.4% from RMB 22.0 million to RMB 13.6 million, impacted by prolonged project negotiation cycles and slow researcher enrollment[39] - The net profit for the period was RMB 248 thousand, a significant decline from RMB 11,920 thousand in the previous year[13] - Total comprehensive income for the six months was RMB 6,045 thousand, compared to RMB 54,456 thousand in the same period last year, marking an 89% decrease[14] Client and Market Engagement - The company has over 5.1 million members, including approximately 3.2 million registered physician members, enhancing its knowledge base in the medical field[3] - The average number of registered users on the MedSci platform reached approximately 3.0 million during the reporting period, reinforcing its position in the professional physician platform market[5] - The cumulative number of pharmaceutical and medical device companies served by the company reached 591 as of June 30, 2024[3] - The number of active clients increased to 563, including 477 core pharmaceutical, biotechnology, and medical device companies, with a revenue retention rate of 100% from the top 10 clients[8] - The company launched new solutions targeting rare diseases in the neurology field during the reporting period, addressing the diverse needs of pharmaceutical companies[4] Operational Efficiency and Cost Management - Research and development expenses decreased to RMB 12,022 thousand from RMB 19,144 thousand, indicating a 37% reduction[13] - Sales cost decreased by approximately 32.3% from RMB 631 million for the six months ended June 30, 2023, to about RMB 427 million for the same period in 2024, primarily due to effective cost control through AI technology[40] - Selling and distribution expenses decreased by approximately 23.9% from RMB 497 million for the six months ended June 30, 2023, to about RMB 379 million for the same period in 2024, due to optimization of the marketing team[43] - Administrative expenses increased by approximately 12.7% from RMB 318 million for the six months ended June 30, 2023, to about RMB 358 million for the same period in 2024, primarily due to expenses related to the equity incentive plan[44] Strategic Focus and Future Plans - The company aims to enhance customer experience and increase average transaction value by focusing on key disease research areas such as oncology and immunology[4] - The company is adapting to regulatory changes in the pharmaceutical industry, ensuring compliance while maintaining long-term sustainable growth[3] - The company aims to enhance its coverage among various levels of doctors and deepen its understanding of key disease areas while strengthening AI technology innovation and application[11] - The company plans to explore international market opportunities and enrich its ecosystem through strategic partnerships, investments, and acquisitions[11] Financial Position and Assets - The company reported a cash and bank balance of RMB 141,404 thousand, down from RMB 181,920 thousand as of December 31, 2023[15] - Trade receivables decreased to RMB 25,599 thousand from RMB 34,765 thousand, indicating a 26% reduction[15] - The total assets less current liabilities amounted to RMB 1,144,947 thousand, compared to RMB 1,121,023 thousand at the end of 2023[15] - The company had no bank borrowings or other interest-bearing debts as of June 30, 2024, resulting in a debt-to-equity ratio of zero[54] Compliance and Governance - The effective corporate income tax rate for Shanghai Meis Medical, classified as a high-tech enterprise, is 15% for the six months ended June 30, 2024[7] - The board of directors has confirmed compliance with all applicable corporate governance codes as of June 30, 2024[56]

Corporate Governance and Board Composition - The company did not pay any amounts to directors or the five highest-paid individuals as joining rewards or severance compensation during the year ended December 31, 2023[7]. - Independent non-executive directors have reviewed the contract arrangements and confirmed they are fair and reasonable, benefiting the overall interests of shareholders[5]. - The company’s board believes that the contract arrangements are beneficial and align with the overall interests of shareholders[6]. - The board aims to maintain the current level of female representation on the board, which is 22% (2 out of 9 members)[61]. - The board currently consists of 2 female directors and 7 male directors, with a balanced mix of knowledge and skills across various fields including management, finance, and healthcare[83]. - The company is committed to promoting gender diversity in its management team and aims to ensure the presence of female senior executives and potential board successors[84]. - The nomination committee is responsible for reviewing and recommending suitable candidates for the board, ensuring compliance with the diversity policy[85]. - The board's independence assessment mechanism has been established to ensure sufficient independent elements within the board, enhancing its effectiveness[92]. - The remuneration committee, consisting of one executive director and two independent non-executive directors, is tasked with proposing remuneration policies for all directors and senior management[93]. - The company emphasizes the importance of linking executive directors' remuneration to performance to align their interests with those of shareholders[96]. - The board diversity policy includes considerations of age, race, gender, language, cultural background, education, and industry experience[83]. - The nomination committee will actively seek and recommend more suitable female candidates for board membership[84]. - The board believes that its current composition aligns with the principles of the board diversity policy[84]. Financial Performance - For the fiscal year ending December 31, 2023, the total revenue was approximately RMB 349.2 million, a slight increase of 0.1% compared to RMB 348.9 million in 2022[122]. - The net profit attributable to the owners of the parent company was approximately RMB 55.0 million, an increase of about RMB 154.9 million or 155.1% compared to the previous year[122]. - The company did not recommend the distribution of a final dividend for the fiscal year ending December 31, 2023, consistent with the previous year[123]. - Gross profit for 2023 was RMB 216.607 million, compared to RMB 206.321 million in 2022, indicating a year-on-year increase of 4.6%[140]. - The company reported a profit of RMB 55.042 million for 2023, a significant recovery from a loss of RMB 99.881 million in 2022[140]. - Current assets increased to RMB 1,267.010 million in 2023, up from RMB 714.854 million in 2022, reflecting a growth of 77.4%[140]. - Total assets rose to RMB 1,295.601 million in 2023, compared to RMB 746.515 million in 2022, marking an increase of 73.5%[140]. - The adjusted net profit for the year ended December 31, 2023, was approximately RMB 55.5 million, an increase of about 21.9% from approximately RMB 45.6 million for the year ended December 31, 2022[148]. - The net profit margin increased from approximately -28.6% for the year ended December 31, 2022, to approximately 15.8% for the year ended December 31, 2023[156]. - The company had no bank borrowings or other interest-bearing debts as of December 31, 2023, apart from lease liabilities totaling approximately RMB 4.6 million[185]. - The company had a zero debt-to-equity ratio as of December 31, 2023, indicating no outstanding debts[187]. Revenue Breakdown - The revenue from the Precision Omnichannel Marketing Solutions segment was RMB 173.8 million, accounting for 49.8% of total revenue, down 12.5% from RMB 198.5 million in 2022[122]. - The revenue from the Physician Platform Solutions segment increased by 34.7% to RMB 120.0 million, representing 34.4% of total revenue, compared to RMB 89.1 million in 2022[122]. - The RWS Solutions segment generated revenue of RMB 55.4 million, which is 15.9% of total revenue, a decrease of 9.7% from RMB 61.3 million in 2022[122]. - Revenue from the physician platform solutions increased by approximately 34.7% from approximately RMB 89.1 million for the year ended December 31, 2022, to approximately RMB 120.0 million for the year ended December 31, 2023[151]. - Revenue from RWS solutions decreased by approximately 9.7% from approximately RMB 61.3 million for the year ended December 31, 2022, to approximately RMB 55.4 million for the year ended December 31, 2023[151]. - Revenue increased by approximately RMB 0.2 million or about 0.1% from approximately RMB 349.0 million for the year ended December 31, 2022, to approximately RMB 349.2 million for the year ended December 31, 2023[148]. Employee and Gender Diversity - The gender ratio among employees as of December 31, 2023, was 33% female (180) and 67% male (365), indicating a balanced gender diversity within the workforce[61]. - The company will continue to seek and select female candidates with diverse skills and experiences to promote gender diversity on the board[61]. - The company will continue to provide long-term development opportunities for female employees to enhance gender diversity[84]. - The company is actively embracing AI applications, with plans to launch specific applications for pharmaceutical companies based on its proprietary AI program, Meisi Xiaozhi, in 2024[167]. Strategic Plans and Future Directions - The company aims to enhance its physician platform to better meet the evolving needs of doctors and expand into digital research needs[113]. - The company plans to standardize traditional services to improve service quality and efficiency, thereby increasing customer satisfaction[114]. - The company is focusing on digital academic marketing products tailored to the characteristics of treatment areas and product life cycles, enhancing marketing effectiveness for rare diseases and chronic conditions[126]. - The company aims to improve healthcare quality through big data and AI, providing a reliable platform for healthcare services in lower-tier cities[135]. - The company plans to explore new business directions through internal development and external acquisitions in 2024[149]. - The company anticipates that the application of AI will further improve service quality and efficiency, thereby reducing relative costs in the healthcare sector[167]. - The company aims to maintain a leading position in the physician platform by developing targeted precision omnichannel marketing products in response to the evolving regulatory landscape[166]. - The integration of academic marketing and digital marketing is a key feature of the company's precision omnichannel marketing strategy, adapting to the current digital transformation needs of clients[162]. - The company is committed to a dual-driven development model of medicine and digitalization, enhancing its academic capabilities to support sustainable business growth[164]. ESG and Compliance - The company has made significant progress in ESG governance, including the first formal greenhouse gas inventory and the establishment of a compliance committee during the reporting period[138]. - The company has not entered into any stock-linked agreements during the reporting period or after the reporting period[50]. - The company has not purchased, sold, or redeemed any of its listed securities from the date of listing until December 31, 2023[53]. - The company has maintained sufficient public float as required by listing rules since the date of listing[72].

Financial Performance - The total equity attributable to the owners of the parent company is RMB 1,120,379, with a decrease of RMB 142,264[1]. - Total revenue from customer contracts for 2023 was RMB 349,194 thousand, a slight increase from RMB 348,950 thousand in 2022, representing a growth of 0.07%[20]. - The company's revenue increased by approximately 0.1% from RMB 349.0 million in 2022 to RMB 349.2 million in 2023[34]. - Gross profit for the year ended December 31, 2023, was approximately RMB 216.6 million, a 5.0% increase from RMB 206.3 million in 2022[34]. - Net profit for the year ended December 31, 2023, was approximately RMB 55.0 million, compared to a net loss of RMB 99.9 million in 2022[34]. - Adjusted net profit increased by approximately 21.9% from RMB 45.6 million in 2022 to 55.5 million in 2023[34]. - The net profit margin improved from approximately -28.6% in 2022 to approximately 15.8% in 2023[34]. - The total comprehensive income for the year was RMB 85,579 thousand, a turnaround from a loss of RMB 81,416 thousand in 2022[43]. - The pre-tax profit for the year ended December 31, 2023, was RMB 60,450,000, compared to a loss of RMB 96,292,000 in 2022, indicating a significant turnaround in performance[52]. - The company reported a profit before tax of approximately RMB 605 million for the reporting period, compared to a loss of approximately RMB 963 million for the corresponding period[92]. Revenue Breakdown - Revenue from the physician platform solution was RMB 120,045 thousand in 2023, up from RMB 89,136 thousand in 2022, indicating a growth of 34.7%[20]. - The precision omnichannel marketing solution generated revenue of RMB 173,764 thousand in 2023, compared to RMB 198,508 thousand in 2022, reflecting a decrease of 12.5%[20]. - Revenue from RWS solutions decreased by approximately 9.7% to RMB 55.4 million in 2023, down from RMB 61.3 million in 2022, due to compliance reviews affecting ongoing projects[82]. - The total revenue from other income was RMB 28,336 thousand in 2023, up from RMB 13,792 thousand in 2022, reflecting a growth of 105.5%[26]. - Other income and gains for the year ended December 31, 2023, amounted to approximately RMB 35.3 million, compared to RMB 13.8 million in the previous year, primarily due to increased interest income from bank deposits[86]. Expenses and Costs - Research and development expenses increased to RMB 39,855 thousand in 2023 from RMB 35,013 thousand in 2022, marking an increase of 11.3%[29]. - The cost of services provided decreased to RMB 76,596 thousand in 2023 from RMB 90,770 thousand in 2022, a reduction of 15.6%[29]. - Sales costs decreased by approximately 7.0% to RMB 132.6 million in 2023, down from RMB 142.6 million in 2022, mainly due to reduced content development costs[83]. - Content development costs decreased by approximately 17% to RMB 70.6 million in 2023, down from RMB 85.2 million in 2022, attributed to improved human resource management efficiency[83]. - Administrative expenses decreased by approximately 23.1% from RMB 734 million for the year ended December 31, 2022, to approximately RMB 564 million for the year ended December 31, 2023, primarily due to a decline in listing-related expenses[90]. Shareholder Information - The basic earnings per share for ordinary shareholders was RMB 0.11 in 2023, compared to a loss of RMB 0.21 in 2022[43]. - The weighted average number of ordinary shares issued for the year ended December 31, 2023, was 518,070,865 shares, an increase from 472,599,172 shares in 2022, reflecting a growth of approximately 9.6%[55]. - The company did not recommend the distribution of any interim or final dividends for the period[54]. - The board does not recommend the payment of a final dividend for the year ended December 31, 2023[124]. Corporate Governance and Compliance - The company has complied with all applicable corporate governance codes since its listing date until December 31, 2023[113]. - The company has not discovered any violations of the standard code by employees since its listing date until December 31, 2023[114]. - The company has not purchased, sold, or redeemed any of its listed securities from the listing date until December 31, 2023[115]. Future Plans and Innovations - The company plans to enhance its digital marketing for mature products in 2024, leveraging its successful "three-tier promotion" model[36]. - AI applications, including the proprietary AI program "Medsci Xiao Zhi," are expected to improve service quality and efficiency in 2024[33][37]. - The company aims to explore new business directions through internal innovation and external acquisitions in 2024[39]. - The doctor platform will be further specialized and segmented to enhance user experience and value in 2024[37]. Employee Information - The company had a total of 545 full-time employees as of December 31, 2023, with various roles across management, operations, R&D, administration, and sales[110]. - Total employee costs for the year ended December 31, 2023, amounted to approximately RMB 175.3 million, compared to RMB 170.7 million for the year ended December 31, 2022[112].

User Base and Market Position - As of June 30, 2023, MedSci Healthcare Holdings Limited has approximately 3.0 million registered physician users on its platform, with an average of about 2.8 million monthly active users[6]. - The platform has a high proportion of senior physician users, with 72% of registered physicians holding the title of Associate Chief Physician or above, according to the National Health Commission of China[6]. - The company served 180 pharmaceutical enterprises with its precision omnichannel marketing and RWS services, covering 336 pharmaceutical-related products[103]. - The doctor platform business continues to show stable growth, providing comprehensive support for medical professionals[104]. - The company plans to strengthen its leading position in the doctor platform through internal innovation and external acquisitions in the second half of 2023[108]. - The company aims to create specialized platforms for different medical fields to enhance user experience and value[107]. Financial Performance - Total revenue for the period reached RMB 151,400,000, with contributions from physician platform solutions (RMB 43,876,000), precision omnichannel marketing solutions (RMB 85,523,000), and real-world research solutions (RMB 22,001,000)[44]. - The company’s financial position shows a significant recovery with total comprehensive income of RMB 54,456 thousand for the period[34]. - The company’s revenue increased by approximately 11.9% from RMB 135.3 million in the six months ended June 30, 2022, to RMB 151.4 million in the same period of 2023[127]. - Gross profit for the six months ended June 30, 2023, was approximately RMB 88.3 million, an increase of about 8.2% compared to RMB 81.6 million for the same period in 2022[127]. - The net profit for the six months ended June 30, 2023, was approximately RMB 11.9 million, a significant recovery from a net loss of approximately RMB 107.2 million in the same period of 2022[127]. - The adjusted net profit for the six months ended June 30, 2023, was approximately RMB 12.2 million, an increase of about 15.5% compared to RMB 10.6 million for the same period in 2022[127]. Assets and Liabilities - As of June 30, 2023, the company reported a net asset value of RMB 1,129,082 thousand, compared to a net liability of RMB (142,264) thousand as of December 31, 2022[32]. - The total non-current liabilities decreased to RMB 2,345 thousand from RMB 724,975 thousand, primarily due to the absence of convertible redeemable preferred shares[32]. - The total assets as of June 30, 2023, were reported at RMB 29,786,000, compared to RMB 37,720,000 as of December 31, 2022[65]. - The company had no bank borrowings or interest-bearing debts, with lease liabilities totaling approximately RMB 7.6 million[148]. - The company had no significant capital commitments as of June 30, 2023[170]. - The company has no significant contingent liabilities as of June 30, 2023[191]. Shareholder and Equity Information - Major shareholders include Microhealth Limited with a 29.30% stake and Dtx Health Limited with a 23.32% stake as of June 30, 2023[24]. - The company’s equity attributable to owners increased significantly, with reserves rising to RMB 1,128,692 thousand from RMB (195,686) thousand[32]. - The total issued share capital as of June 30, 2023, was RMB 420 thousand, reflecting an increase from previous periods[34]. - The company has implemented an employee equity incentive plan, with economic benefits capped at 20% of the relevant shares awarded annually[21]. - The new equity incentive plan ("New Plan") was effective from April 20, 2022, replacing the previous 2021 plan, with Meiyue Limited and Meilong Limited holding 41,848,900 shares and 24,216,550 shares respectively as of April 27, 2023[73]. Research and Development - Research and development expenses for the period included direct employee costs and recurring costs, reflecting the group's commitment to innovation[48]. - Research and development expenses increased by approximately 83.8% from RMB 10.4 million for the six months ended June 30, 2022, to RMB 19.1 million in the same period of 2023, due to a large-scale R&D project initiated in mid-2022[119]. - The company plans to launch its proprietary AI program, MSchat, in the second half of 2023, following internal testing in the first half of 2023[125]. Compliance and Governance - The board confirmed compliance with all applicable corporate governance code provisions since the listing date until June 30, 2023[195]. - The company has no plans to purchase, sell, or redeem any of its listed securities from the listing date until June 30, 2023[197]. - The board can amend, suspend, or terminate the equity incentive plan as per the plan rules[187]. Taxation and Financial Reporting - The effective tax rate for the group’s subsidiaries in mainland China is set at 25%, except for Shanghai Meis Medical, which benefits from a reduced rate of 15% due to its "High-tech Enterprise" status[49]. - The income tax expense increased from approximately RMB -0.2 million for the six months ended June 30, 2022, to approximately RMB 1.0 million for the same period in 2023, mainly due to a decrease in listing-related expenses[161]. - The group implemented the revised International Financial Reporting Standards (IFRS) 17 and IFRS 9 starting January 1, 2023, with no impact on the interim condensed consolidated financial information[40].

MedSci Healthcare Holdings Limited 梅斯健康控股有限公司 （於開曼群島註冊成立之有限公司） （股份代號：2415） – 1 – * 同比變動%指報告期間與相應期間的比較。 | --- | --- | --- | --- | --- | --- | |------------------------|--------------|--------------|------------------------|-------|------------| | | 2023 年 | 截至 6 月 30 | 日止六個月 \n2022 年 | | 同比變動 * | | | （未經審核） | | （未經審核） | | | | | | （人民幣千元 | , 百分比除外） | | | | | 人民幣 | % | 人民幣 | % | % | | 收益 | | | | | | | 精準全渠道營銷解決方案 | 85,523 | 56.5 | 76,437 | 56.5 | 11.9 | | 醫師平台解決方案 | 43,876 | 29.0 | 36,985 | 27.3 | 18.6 | | RWS ...