Revenue Performance - For the nine months ended September 30, 2023, the revenue from the sales of biological reagents and auxiliary reproductive supplies and equipment increased by approximately RMB 545,000, or 3.2%[16]. - The Group's revenue decreased by approximately RMB 977,000, or approximately 5.2%, from approximately RMB 18.8 million to approximately RMB 17.8 million during the Reporting Period[30]. - Sales of male fertility IVD reagents products accounted for approximately 79.5% of total revenue, generating approximately RMB 14.1 million, an increase of approximately RMB 636,000 or approximately 4.7% from the Corresponding Period[31]. - Revenue from healthcare products and supplements significantly decreased by approximately RMB 1.5 million or approximately 96.0%, down to approximately RMB 63,000 during the Reporting Period[32]. - Revenue for the three months ended September 30, 2023, was RMB 6,309,000, a decrease of 9.3% compared to RMB 6,954,000 for the same period in 2022[148]. - For the nine months ended September 30, 2023, total revenue was RMB 17,774,000, a decrease of 5.2% compared to RMB 18,751,000 for the same period in 2022[167]. - Revenue from sales of healthcare products and supplements was RMB 63,000, a significant decrease from RMB 1,585,000 in the same period last year[167]. - The Group's revenue from distributors was RMB 9,160,000, down 3.5% from RMB 9,487,000 in the prior year[167]. - Revenue from non-distributors decreased to RMB 8,614,000, compared to RMB 9,264,000 in the previous year, reflecting a decline of 7.0%[167]. Financial Performance - The Group recorded a gross profit of approximately RMB 11.7 million, representing a decrease of approximately RMB 1.0 million or approximately 8.2% from the Corresponding Period[36]. - The net loss attributable to the owners of the Company for the three months ended September 30, 2023, was RMB 1,042,000, compared to a profit of RMB 386,000 in the same period of 2022[148]. - Total comprehensive expense for the nine months ended September 30, 2023, was RMB 2,906,000, compared to RMB 1,085,000 for the same period in 2022[149]. - Loss before taxation for the nine months ended September 30, 2023, was RMB 2,494,000, compared to a loss of RMB 150,000 in the same period of 2022[189]. - The total equity of the Company as of September 30, 2023, was RMB 54,085,000, a decrease from RMB 58,925,000 as of September 30, 2022[149]. - The Company reported an exchange difference on consolidation of RMB (409,000) for the nine months ended September 30, 2023, compared to RMB (530,000) in the same period of 2022[149]. - The Company did not have any customers accounting for 10% or more of total revenue during the nine months ended September 30, 2023[182]. Research and Development - Research and development expenses increased by approximately RMB 447,000 or approximately 22.6%, from approximately RMB 2.0 million to approximately RMB 2.4 million during the Reporting Period[46]. - Research and development expenses for the nine months ended September 30, 2023, increased to RMB 2,425,000 from RMB 1,978,000 in the same period of 2022, reflecting a growth of 22.6%[148]. - The Group plans to utilize the AFE IP for research and development related to liver protection and commercializing AFE healthcare products[24]. - Future strategic priorities include continuing research on diagnostic testing and seeking partnerships to strengthen the supplements business[26]. Share Capital and Options - The company granted a total of 26,008,000 share options at an exercise price of HK$0.125 per share on 9 April 2020, with the options exercisable until 8 April 2030[58]. - As of 30 September 2023, a total of 19,504,000 share options remained outstanding after 4,000,000 options were exercised during the period[63]. - The company's issued share capital as of 30 September 2023 was approximately HK$4.2 million, with 418,472,000 shares issued at HK$0.01 each[70]. - The fair value of the share options was calculated using a closing share price of HK$0.123 before the grant date, with an expected volatility of 103.1% and a risk-free interest rate of 0.778%[67]. - No share options were granted, exercised, forfeited, cancelled, or lapsed during the nine months ended 30 September 2023, except for the previously mentioned exercise[64]. Corporate Governance - The Company has adopted the Corporate Governance Code and complied with it during the Reporting Period[132]. - The Board is committed to high corporate governance standards to safeguard shareholder interests and enhance corporate value[131]. - The Audit Committee consists of four independent non-executive Directors, ensuring oversight of financial reporting and internal controls[141]. - The Audit Committee has reviewed the unaudited condensed consolidated financial results and confirmed compliance with applicable accounting standards and GEM Listing Rules[143]. - The Company has established an effective internal control system and conducted reviews to ensure its adequacy[133]. - No incidents of non-compliance with the Required Standard by relevant employees were noted during the Relevant Period[138]. Taxation - The PRC Enterprise Income Tax rate for the Group's subsidiary, Shenzhen Huakang, is 15% due to its status as a "New and High Technology Enterprise," with the latest approval obtained in December 2020, valid until 31 December 2023[192]. - The Group had no assessable profit arising from Hong Kong for the nine months ended 30 September 2023 and 2022, thus no provision for Hong Kong Profits Tax was made[191]. - The Company reported a current tax expense of RMB (53,000) for the three months ended 30 September 2023, compared to RMB 246,000 for the same period in 2022[190]. - The current year tax expense for the nine months ended 30 September 2023 was RMB 3,000, compared to RMB 405,000 for the same period in 2022[190]. - The Company and its subsidiaries incorporated in the BVI are tax-exempt[192]. Investments and Assets - On 19 December 2022, Shenzhen Huakang agreed to purchase a 19% equity interest in Hainan Jinnuosai for a cash consideration of RMB1.9 million[76]. - As of September 30, 2023, the transaction for the 19% equity interest has not been completed, with the deadline extended to December 31, 2023[83][84]. - As of September 30, 2023, the Group did not hold any significant investments[85][90]. - The Group did not pledge any significant assets as of September 30, 2023, compared to a motor vehicle pledged for lease liabilities valued at approximately RMB 217,000 as of December 31, 2022[86][91]. - There were no capital commitments for the acquisition of property, plant, and equipment as of September 30, 2023[87][92]. - The Group reported no significant contingent liabilities as of September 30, 2023[88][93]. Directors and Shareholding - The interests of the Directors and chief executive as of September 30, 2023, include Mr. Zhang Shuguang holding 57.8% of the total shares[104][107]. - Crystal Grant Limited holds 238,056,000 shares and 4,000,000 share options, representing a total interest of 242,056,000 shares, which is 57.8% of the total shareholding[117]. - Mr. Zhang Shuguang is deemed to be interested in 144,032,000 shares held by Crystal Grant Limited[120]. - Ever Charming Inc. holds 94,024,000 shares, also contributing to the total interest of 242,056,000 shares[120]. - No directors or chief executives had any short positions in the shares as of September 30, 2023[111]. - The interests stated by all parties are long positions[120]. - The company has confirmed that Mr. Zhang Shuguang and Mr. Chang Yim Yang are acting in concert regarding their shareholdings[120]. - The share options granted to Mr. Zhang Shuguang on April 9, 2020, total 4,000,000[120]. - The aggregate interest of Mr. Chang Yim Yang in the shares is also 242,056,000, reflecting the same percentage of 57.8%[117]. - The company maintains compliance with the Securities and Futures Ordinance regarding the disclosure of interests[111]. Miscellaneous - The company did not engage in any foreign currency hedging policy during the reporting period, monitoring foreign currency exposure closely[74]. - The company maintained a prudent treasury policy to manage cash balances and ensure strong liquidity for future growth opportunities[75]. - The Company has not engaged in any purchases, sales, or redemptions of its listed securities during the Reporting Period[123]. - There were no interests in competing businesses from the Directors or Controlling Shareholders during the Reporting Period[122]. - No significant events affecting the Company occurred between September 30, 2023, and the date of this report[96][99].

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，並明確表示概不就因本公告全 部或任何部分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。 HUAKANG BIOMEDICAL HOLDINGS COMPANY LIMITED 華康生物醫學控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8622） 截 至 二 零 二 三 年 九 月 三 十 日 止 九 個 月 的 第 三 季 度 業 績 公 告 華康生物醫學控股有限公司（「本公司」，及其附屬公司，「本集團」）董事（「董事」） 會（「董事會」）欣然宣佈本集團截至二零二三年九月三十日止九個月的未經審 核簡明綜合財務業績（「二零二三年第三季度報告」）連同二零二二年同期未經 審核比較數字。本公告載列本集團二零二三年第三季度報告 全文，並遵守香 港 聯 合 交 易 所 有 限 公 司GEM（「GEM」）證 券 上 市 規 則（「GEM上 市 規 則」）中 有 關 季度業績初步公告隨附資料的相關規定。二零二三年第三季度報告的印刷版 本將適時寄發予本公司股東，並可於聯交所網站www.hkexn ...

Revenue Performance - For the six months ended June 30, 2023, the revenue from the sales of biological reagents and auxiliary reproductive supplies and equipment increased by approximately RMB 1.0 million, or 9.6%[16] - The healthcare products and supplements segment contributed less than 1% of the Group's total revenue during the Reporting Period, a significant drop from approximately 11.8% in the Corresponding Period[21] - Revenue for the six months ended June 30, 2023, was RMB 11,465,000, a decrease of 2.8% compared to RMB 11,797,000 for the same period in 2022[183] - Revenue from biological reagents and auxiliary reproductive supplies and equipment was RMB 11,402,000, an increase of 9.6% from RMB 10,401,000 in 2022[190] - Revenue from healthcare products and supplements significantly decreased to RMB 63,000 from RMB 1,396,000 in the previous year, representing a decline of 95.5%[190] - Revenue from external customers for the six months ended June 30, 2023, was RMB 11,402,000, an increase of 9.6% compared to RMB 10,401,000 in the same period of 2022[196] - Revenue from Hong Kong decreased significantly to RMB 62,000 from RMB 1,311,000, representing a decline of 95.3% year-over-year[196] - Revenue from Canada dropped to RMB 1,000 from RMB 85,000, indicating a decline of 98.8% compared to the previous year[196] Financial Results - Loss for the period attributable to owners was approximately RMB 1.5 million, compared to approximately RMB 941,000 in the previous period, primarily due to decreased gross profit and other income[46] - The Company reported a basic and diluted loss per share of RMB 0.35 for the six months ended June 30, 2023, compared to RMB 0.24 in the previous year[157] - The company reported an overall loss for the period of RMB 1,455,000, which is an increase from a loss of RMB 941,000 in 2022[190] - Loss before taxation for the period was RMB 1,399,000, compared to a loss of RMB 782,000 in the same period last year[190] - Total comprehensive expense attributable to the owners of the Company for the six months ended June 30, 2023, was RMB 1,780,000, an increase from RMB 1,154,000 in the previous year[157] Expenses and Profitability - Gross profit was approximately RMB 7.5 million, a slight decrease of approximately RMB 111,000 or 1.5%, while gross profit margin increased from approximately 64.9% to approximately 65.8%[33] - Administrative expenses increased by approximately RMB 356,000 or 9.2%, from approximately RMB 3.9 million to approximately RMB 4.2 million, mainly due to costs associated with upgrading the enterprise resource planning system[43] - Research and development expenses increased by approximately RMB 257,000 or 19.2%, from approximately RMB 1.3 million to approximately RMB 1.6 million, reflecting increased manpower for R&D[44] - Total other income for the six months ended June 30, 2023, was RMB 374,000, down 27.4% from RMB 515,000 in the same period of 2022[200] Market and Strategic Developments - The Group's diversification into healthcare products and supplements is a strategic move to expand its market presence[20] - The increase in revenue from the IVD reagents business indicates a positive trend in the male fertility market segment[16] - The Group's focus on R&D in the IVD sector highlights its commitment to innovation and market leadership in reproductive health[15] - The economic impacts of the COVID-19 epidemic have affected sales in the healthcare supplement market, contributing to the revenue decline in that segment[21] - Shenzhen Huakang acquired a 19% equity interest in Hainan Jinnuosai, providing access to intellectual property rights for anoectochilus formosanus extractive (AFE) to develop healthcare products[22] Share Capital and Equity - The Group's issued share capital as of June 30, 2023, was approximately HK$4.1 million, with a total of 414,472,000 shares issued at HK$0.01 each[73] - As of June 30, 2023, the total number of shares issued by the company is 414,472,000[117] - Mr. Zhang Shuguang holds 238,056,000 ordinary shares and 4,000,000 share options, representing a total interest of 242,056,000 shares, which is 58.4% of the total shareholding[116] - The company has not engaged in any purchases, sales, or redemptions of its listed securities during the reporting period[135] Governance and Compliance - The Audit Committee consists of three independent non-executive Directors, ensuring compliance with GEM Listing Rules[150] - The company has adopted the Corporate Governance Code and complied with it during the reporting period[138] - The Board is committed to high corporate governance standards to safeguard shareholder interests and enhance corporate value[137] - The company has established a system of internal controls to ensure effective risk management and financial reporting[144] - All Directors confirmed compliance with the required standards for securities transactions during the relevant period, except for one incident[145]

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，並明確表示概不就因本公告全 部或任何部分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。 HUAKANG BIOMEDICAL HOLDINGS COMPANY LIMITED 華康生物醫學控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8622） 截 至 二 零 二 三 年 六 月 三 十 日 止 六 個 月 的 中 期 業 績 公 告 華康生物醫學控股有限公司（「本公司」，及其附屬公司，「本集團」）董事（「董事」）會 （「董事會」）欣然宣佈本集團截至二零二三年六月三十日止六個月的未經審核簡 明綜合財務業績（「二零二三年中期報告」）連同二零二二年同期未經審核比較數 字。本公告載列本集團二零二三年中期報告全文，並遵守香港聯合交易所有限 公司GEM（「GEM」）證券上市規則（「GEM上市規則」）中有關中期業績初步公告隨附 資料的相關規定。本公司二零二三年中期報告的印刷版本將適時寄發予本公司 股東，並可於聯交所網站www.hkexnews.hk及本公司網站www.huakangbiom ...

Revenue Performance - For the three months ended March 31, 2023, the revenue from the sales of biological reagents and auxiliary reproductive supplies increased by approximately RMB 721,000, representing a growth of 14.4%[17]. - The healthcare products and supplements segment's sales dropped significantly to contribute less than 1% of the Group's total revenue, down from approximately 15.4% in the corresponding period[22]. - The Group's revenue slightly decreased by approximately RMB 139,000, or approximately 2.4%, from approximately RMB 5.9 million to approximately RMB 5.8 million during the Reporting Period[28]. - Revenue for the three months ended March 31, 2023, was RMB 5,761,000, a decrease of 2.4% compared to RMB 5,900,000 in the same period of 2022[143]. - Revenue from biological reagents and auxiliary reproductive supplies and equipment was RMB 5,712,000, up 14.5% from RMB 4,991,000 in the previous year[171]. - Sales of healthcare products and supplements dropped significantly to RMB 49,000 from RMB 909,000, representing a decline of 94.6%[171]. - Revenue from external customers in the PRC was RMB 5,712,000, an increase of 14.4% from RMB 4,991,000 in 2022[176]. - Revenue from Hong Kong decreased to RMB 49,000 from RMB 862,000, a decline of 94.3%[176]. - The company reported no revenue from Canada in the current period, down from RMB 47,000 in the previous year[176]. Profitability and Expenses - The Group recorded a gross profit of approximately RMB 3.9 million during the Reporting Period, an increase of approximately RMB 36,000 or approximately 0.9% from approximately RMB 3.8 million during the Corresponding Period[34]. - The gross profit margin increased from approximately 65.1% to approximately 67.3% during the Reporting Period, mainly due to improved profit margins in the sales of biological reagents and auxiliary reproductive supplies[35]. - The loss for the period attributable to owners of the Company was approximately RMB 514,000, a decrease from approximately RMB 681,000 during the Corresponding Period[45]. - Basic loss per share during the Reporting Period was RMB 0.12 cents, compared to RMB 0.17 cents during the Corresponding Period[49]. - Loss before tax improved to RMB 458,000, a reduction of 25.8% from a loss of RMB 617,000 in the prior year[143]. - Total comprehensive expense for the period attributable to owners of the Company was RMB 462,000, a decrease from RMB 643,000 in the same period last year[144]. - Selling and distribution expenses decreased by approximately RMB 297,000 or approximately 13.7%, from approximately RMB 2.2 million to approximately RMB 1.9 million during the Reporting Period[42]. - Research and development expenses increased from approximately RMB 666,000 to approximately RMB 743,000, representing an increase of approximately RMB 77,000 or approximately 11.6%[43]. Research and Development - The Group specializes in the research and development, manufacturing, and sales of a wide range of In-Vitro Diagnostic (IVD) reagents, focusing particularly on the male fertility IVD reagent market in the PRC[16]. - The Group intends to continue research and testing on rapid Point-Of-Care diagnostic testing (POCT) and polymerase chain reaction testing (PCR testing) for male urinary tract infections, with plans to apply for medical devices registration after satisfactory results[23]. - The Group continues to focus on research and development in biological reagents and auxiliary reproductive supplies, indicating ongoing commitment to innovation and market expansion[147]. - The company continues to focus on research and development in the fields of biological reagents and healthcare products[160]. Corporate Governance and Compliance - The Board is committed to high corporate governance standards, ensuring transparency and accountability to safeguard shareholder interests[126]. - The Company has adopted the Corporate Governance Code and complied with its provisions during the reporting period[127]. - The Audit Committee has reviewed the unaudited condensed consolidated financial results and confirmed compliance with applicable accounting standards and GEM Listing Rules[138]. - The Audit Committee consists of three independent non-executive Directors, ensuring effective oversight of financial reporting and internal controls[136]. - No incidents of non-compliance with the Required Standard by relevant employees were noted during the reporting period[133]. - The Board conducted reviews of the internal control system to ensure its effectiveness and adequacy[128]. Share Capital and Equity - The shares of the Company were listed on GEM of the Stock Exchange on December 13, 2018, with an initial share offer of 100,000,000 new shares at HK$0.5 per share[15]. - As of March 31, 2023, the total number of outstanding share options was 23,504,000, with no options granted, exercised, forfeited, or lapsed during the three months ended March 31, 2023[59][60]. - The company's issued share capital as of March 31, 2023, was approximately HK$4.1 million, with 414,472,000 shares issued at HK$0.01 each[65][67]. - The weighted average number of ordinary shares in issue for the purpose of basic earnings per share was 414,472,000 for the three months ended March 31, 2023, compared to 400,000,000 in 2022[194]. - The Group did not declare or pay any dividends during the three months ended March 31, 2023, and 2022[195]. Investments and Acquisitions - On December 19, 2022, the company agreed to purchase a 19% equity interest in Hainan Jinnuosai for a cash consideration of RMB1.9 million[71][74]. - A supplemental agreement was made on February 9, 2023, stipulating that if conditions are not fulfilled by June 30, 2023, the vendor must refund the RMB1.9 million consideration[77]. - The transaction for the 19% equity interest in Hainan Jinnuosai had not been completed as of March 31, 2023[78]. - The company did not hold any significant investments as of March 31, 2023[79]. - The Group did not engage in any significant acquisitions or disposals of subsidiaries and affiliated companies during the reporting period[83][95]. Other Financial Information - Other income decreased by approximately RMB 82,000 or approximately 45.6%, from approximately RMB 180,000 to approximately RMB 98,000 during the Reporting Period[36]. - Total other income for the three months ended March 31, 2023, was RMB 98,000, a decrease of 45.56% from RMB 180,000 in the same period of 2022[182]. - The loss attributable to owners of the Company for the three months ended March 31, 2023, was RMB 514,000, compared to a loss of RMB 681,000 in the same period of 2022, indicating an improvement[194]. - The Group's PRC subsidiary, Shenzhen Huakang, is entitled to a concessional tax rate of 15% due to its recognition as a "New and High Technology Enterprise," with the latest approval valid until December 31, 2023[189]. - The total foreign exchange losses for the three months ended March 31, 2023, were RMB 2,000, slightly down from RMB 3,000 in 2022[184]. - Government grants received decreased to RMB 42,000 in the three months ended March 31, 2023, from RMB 104,000 in the same period of 2022, reflecting a decline of 59.62%[182].

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，並明確表示概不就因本公告全 部或任何部分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。 HUAKANG BIOMEDICAL HOLDINGS COMPANY LIMITED 華康生物醫學控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8622） 截 至 二 零 二 三 年 三 月 三 十 一 日 止 三 個 月 的 第 一 季 度 業 績 公 告 華康生物醫學控股有限公司（「本公司」，及其附屬公司，「本集團」）董事（「董事」） 會（「董事會」）欣然宣佈本集團截至二零二三年三月三十一日止三個月的未經 審核簡明綜合財務業績（「二零二三年第一季報告」）連同二零二二年同期未經 審核比較數字。本公告載列本集團二零二三年第一季度報告全文，並遵守香港 聯合交易所有限公司GEM（「GEM」）證券上市規則（「GEM上市規則」）中有關季度 業績初步公告隨附資料的相關規定。本公司二零二三年第一季度報告的印刷 版本將適時寄發予本公司股東，並可於聯交所網站www.hkexnews.hk及本公司網 站ww ...

Financial Performance - For the year ended December 31, 2022, the Group's revenue decreased by approximately RMB797,000, or approximately 3.1%, from approximately RMB26.1 million in 2021 to approximately RMB25.3 million[37]. - Revenue from the male fertility IVD reagents segment was approximately RMB23.2 million for the year ended December 31, 2022, representing a decrease of approximately RMB151,000 or approximately 0.6% from approximately RMB23.3 million in 2021[38]. - Sales of healthcare products and supplements generated approximately RMB2.2 million for the year ended December 31, 2022, a decrease of approximately RMB646,000 or approximately 23.1% from approximately RMB2.8 million in 2021[39]. - The Group recorded a gross profit of approximately RMB16.9 million for the year ended December 31, 2022, an increase of approximately RMB458,000, or approximately 2.8%, from approximately RMB16.5 million in 2021[40]. - The gross profit margin increased from approximately 63.0% in 2021 to approximately 66.8% in 2022, mainly due to improved profit margins in the healthcare products and supplements segment[41]. - Healthcare products and supplements represented approximately 8.5% of the Group's total revenue for the year ended December 31, 2022, down from approximately 10.7% in 2021[31]. - Other income increased by approximately RMB 109,000 or about 14.1% to approximately RMB 884,000 for the year ended December 31, 2022, primarily due to an increase in interest income[45]. - The loss attributable to owners of the company decreased by approximately RMB 1.1 million or about 27.1% to approximately RMB 3.1 million for the year ended December 31, 2022, compared to approximately RMB 4.2 million for the year ended December 31, 2021[56]. Expenses and Costs - Selling and distribution expenses increased by approximately RMB 605,000 or about 7.2% to approximately RMB 9.0 million for the year ended December 31, 2022, primarily due to increased marketing activities during the epidemic[48]. - Administrative expenses rose by approximately RMB 450,000 or about 4.8% to approximately RMB 9.8 million for the year ended December 31, 2022, mainly due to increased staff costs[53]. - Research and development expenses remained stable, increasing slightly by approximately RMB 46,000 or about 1.9% to approximately RMB 2.5 million for the year ended December 31, 2022[54]. Cash and Equity - As of December 31, 2022, the group recorded total cash and bank balances of approximately RMB 33.3 million, a decrease from approximately RMB 36.2 million as of December 31, 2021, mainly due to payments of daily operating expenses[67]. - The equity attributable to owners of the Company amounted to approximately RMB 56.5 million as of December 31, 2022, down from approximately RMB 57.7 million in 2021[72]. - The Group's lease liabilities as of December 31, 2022, were approximately RMB 469,000, a decrease from approximately RMB 1.7 million in 2021[71]. Investments and Projects - In December 2022, the company entered an investment project for anoectochillus formosanus extractive (AFE), aiming to commercialize AFE products for the healthcare market[15]. - The Group plans to continue research on rapid Point-Of-Care diagnostic testing and intends to apply for medical device registration after satisfactory results[33]. - The Group aims to seek partners and distributors with sufficient sales channels and financial resources to promote the "Nutronic" brand more effectively[34]. Corporate Governance - The Company has adopted and complied with the Corporate Governance Code during the year ended December 31, 2022[176]. - The Board conducted reviews of the internal control system to ensure effectiveness and adequacy[177]. - The Company has a code of conduct regarding securities transactions that meets or exceeds the required standards[182]. - The Board is committed to high corporate governance standards to safeguard shareholder interests and enhance corporate value[175]. - The Company will continue to monitor and review its corporate governance practices[176]. Share Options and Capital Management - The Company adopted a Share Option Scheme to incentivise employees and assist in recruitment and retention of high-calibre personnel[108]. - A total of 26,008,000 share options were granted at an exercise price of HK$0.125 per share, with all options exercisable until April 8, 2030[113][114]. - The total number of share options as of December 31, 2022, is 23,504,000[116]. - The exercise price of the share options is HK$0.125, with a closing price of HK$0.125 immediately before the grant date[118]. - The expected life of the share options is ten years, with an expected volatility of 103.1%[119]. Management and Personnel - Mr. He is responsible for evaluating and developing new products related to male fertility and exploring overseas business cooperation opportunities[139]. - Dr. Chow has over 20 years of experience in biomedical testing and molecular diagnostics technology, leading commercialization efforts at Thunderbio[146]. - Dr. Cheng has over 25 years of experience in financial reporting, business advisory, auditing, and accounting[148]. - The financial controller and company secretary has over 17 years of experience in finance and accounting[163]. - The deputy general manager and chief technology officer has over 20 years of experience in the medical devices industry[166].

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，並明確表示概不就因本公告全 部或任何部分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。 HUAKANG BIOMEDICAL HOLDINGS COMPANY LIMITED 華康生物醫學控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8622） 截 至 二 零 二 二 年 十 二 月 三 十 一 日 止 年 度 的 年 度 業 績 公 告 華康生物醫學控股有限公司（「本公司」，及其附屬公司，「本集團」）董事（「董事」） 會（「董事會」）欣然宣佈本集團截至二零二二年十二月三十一日止年度的經審核 綜合財務業績（「二零二二年年度報告」）。本公告載列本集團二零二二年年度報 告全文，並遵守香港聯合交易所有限公司GEM（「GEM」）證券上市規則（「GEM上 市規則」）中有關年度業績初步公告隨附資料的相關規定。二零二二年年度報告 的印刷版本將適時寄發予本公司股東，並可於聯交所網站www.hkexnews.hk及本 公司網站www.huakangbiomedical.com閱覽。 代表董事會 ...

Revenue Performance - For the nine months ended September 30, 2022, the revenue from sales of biological reagents and auxiliary reproductive supplies increased by approximately 2.6% compared to the same period in 2021[15]. - The Group's revenue increased by approximately RMB 182,000, or 1.0%, from approximately RMB 18.6 million to approximately RMB 18.8 million during the Reporting Period[29]. - Total revenue for the nine months ended September 30, 2022, was RMB 18,751,000, an increase from RMB 18,569,000 in the same period of 2021, representing a growth of 0.98%[177]. - Revenue from biological reagents and auxiliary reproductive supplies and equipment for the nine months ended September 30, 2022, was RMB 17,166,000, compared to RMB 16,726,000 in 2021, indicating an increase of 2.63%[185]. - Revenue from healthcare products and supplements decreased to RMB 1,585,000 for the nine months ended September 30, 2022, down from RMB 1,843,000 in 2021, reflecting a decline of 14.00%[185]. - Revenue from sales of male fertility IVD reagents accounted for approximately 78.6% of total revenue, with sales of approximately RMB 13.5 million, an increase of approximately RMB 560,000 or 4.3% from the previous period[30]. - Revenue from external customers in the PRC was RMB 17,166,000 for the nine months ended September 30, 2022, compared to RMB 16,726,000 in 2021, showing an increase of 2.63%[189]. - Revenue for the three months ended September 30, 2022, was RMB 6,954,000, an increase of 8.7% compared to RMB 6,397,000 for the same period in 2021[156]. Profitability and Expenses - The Group recorded a gross profit of approximately RMB 12.7 million, representing an increase of approximately RMB 893,000 or 7.6% from approximately RMB 11.8 million during the previous period[37]. - The gross profit margin increased from approximately 63.6% to approximately 67.8%, mainly due to improved profit margins in the healthcare products and supplements segment[38]. - Selling and distribution expenses increased by approximately RMB 803,000 or 15.0%, from approximately RMB 5.4 million to approximately RMB 6.2 million, due to expanded sales and marketing activities[47]. - Administrative expenses decreased by approximately RMB 544,000 or 8.3%, from approximately RMB 6.6 million to approximately RMB 6.0 million, due to cost control measures[48]. - Research and development expenses increased by approximately RMB 309,000 or 18.5%, from approximately RMB 1.7 million to approximately RMB 2.0 million, mainly for PCR testing research[49]. - The loss for the period attributable to owners of the Company decreased to approximately RMB 555,000 from approximately RMB 2.3 million in the previous period, due to increased gross profit and other gains[51]. - Basic loss per share during the reporting period was RMB 0.13, compared to RMB 0.58 during the corresponding period[57]. - The company reported a loss for the period of RMB 555,000 for the nine months ended September 30, 2022, compared to a loss of RMB 2,344,000 for the same period in 2021, indicating an improvement in financial performance[158]. Share Capital and Financing - The shares of the Company were listed on GEM of the Stock Exchange on December 13, 2018, through a share offer of 100,000,000 new shares at HK$0.5 per share[13]. - The net proceeds from the Share Offer amounted to approximately HK$16.6 million, with approximately HK$9.2 million remaining unutilized as of January 1, 2021[59]. - The Company completed a placing of 14,472,000 shares at a price of HK$0.18 per share, generating net proceeds of approximately HK$2.58 million for general working capital[76]. - The total number of shares in issue as of September 30, 2022, is 414,472,000[111]. - The company’s share capital increased from RMB 3,509,000 at the beginning of 2021 to RMB 3,637,000 by September 30, 2022, reflecting a growth of approximately 3.64%[158]. Corporate Governance and Compliance - The Company has adopted the Corporate Governance Code and complied with it during the Reporting Period[139]. - The Audit Committee consists of three independent non-executive Directors[150]. - No incidents of non-compliance with the Required Standard by relevant employees were noted[146]. - The Board conducted reviews of the internal control system to ensure effectiveness[140]. - The Company has confirmed that none of the Directors or controlling shareholders have competing interests during the Reporting Period[126]. Market and Product Development - During the reporting period, the Group completed Class II medical devices registration for the sperm nuclear DNA integrity reagent and filed two Class I medical devices for male fertility IVD reagents, with commercialization expected to commence within the financial year[16]. - The Group's product portfolio includes 30 biological reagents, with a focus on the male fertility IVD reagent market in the PRC[14]. - The Group has a total of 24 natural health product licenses granted by Health Canada under the registered brand "Nutronic" and has launched 12 products in the market[21]. - The Group's focus on the PRC male fertility IVD reagent market positions it strategically within a growing sector of the healthcare industry[14]. - The Group has partnered with various sales channels and e-commerce platforms to promote and distribute its healthcare products and supplements[22]. Taxation and Financial Position - The PRC enterprise income tax rate applicable to the Group's subsidiaries remained at 15% during the reporting period[62]. - The Group's PRC subsidiary, Shenzhen Huakang, is entitled to a concessional tax rate of 15% as a "New and High Technology Enterprise" until December 31, 2023[200]. - As of September 30, 2022, total equity amounted to RMB 58,925,000, a decrease from RMB 59,534,000 as of September 30, 2021, reflecting a decline of approximately 1.02%[158]. Shareholder Information - Mr. Zhang Shuguang holds 240,000,000 ordinary shares and 4,000,000 share options, representing a total interest of 244,000,000 shares, which is 58.9% of the total shareholding[110]. - Controlling shareholders collectively hold 240,000,000 shares and 4,000,000 share options[124]. - The interests stated are all long positions, indicating a positive outlook on the company's shares[116].

Revenue Performance - For the six months ended June 30, 2022, the sales of biological reagents and auxiliary reproductive supplies remained stable compared to the same period in 2021[15]. - The Group's revenue decreased by approximately RMB 375,000, or 3.1%, from approximately RMB 12.2 million to approximately RMB 11.8 million during the Reporting Period[28]. - For the six months ended June 30, 2022, total revenue was RMB 11,797,000, a decrease of 3.1% compared to RMB 12,172,000 for the same period in 2021[185]. - Revenue from healthcare products and supplements generated approximately RMB 1.4 million, representing a decrease of approximately RMB 301,000 or 17.7% from approximately RMB 1.7 million in the Corresponding Period[30]. - Revenue from distributors for the six months ended June 30, 2022, was RMB 5,766,000, a decline of 21.4% compared to RMB 7,334,000 in 2021[185]. - Non-distributor revenue increased to RMB 6,031,000, up 24.7% from RMB 4,838,000 in the previous year[185]. - Sales of healthcare products and supplements decreased significantly to RMB 1,396,000, down 17.8% from RMB 1,697,000 in the same period of 2021[185]. - Segment revenue for biological reagents and auxiliary reproductive supplies was RMB 10,401,000 in 2022, a slight decrease of 0.7% from RMB 10,475,000 in 2021[193]. - Revenue from healthcare products and supplements decreased by 17.7% to RMB 1,396,000 in 2022 from RMB 1,697,000 in 2021[193]. Profitability and Expenses - The Group recorded a gross profit of approximately RMB 7.7 million, an increase of approximately RMB 90,000 or 1.2% from approximately RMB 7.6 million during the Corresponding Period[36]. - The gross profit margin increased from approximately 62.2% to approximately 64.9%, attributed to improved profit margins in the healthcare products segment[37]. - Selling and distribution expenses increased by approximately RMB 258,000 or 6.9%, from approximately RMB 3.8 million to approximately RMB 4.0 million, due to increased sales and marketing activities[46]. - Administrative expenses decreased by approximately RMB 461,000 or 10.7%, from approximately RMB 4.3 million to approximately RMB 3.9 million, due to cost control measures[47]. - The loss for the period attributable to owners was approximately RMB 941,000, a decrease from approximately RMB 2.0 million in the Corresponding Period[49]. - Basic loss per share during the Reporting Period was RMB 0.24 cents, compared to RMB 0.51 cents in the Corresponding Period[49]. - The loss before taxation improved to RMB 782,000 in 2022 from a loss of RMB 1,926,000 in 2021[193]. - The company reported a net loss of RMB 941,000 for the period, compared to a net loss of RMB 2,049,000 in the previous year, indicating a significant reduction in losses[193]. Research and Development - The Group completed Class II medical devices registration for the sperm nuclear DNA integrity reagent and filed two Class I medical devices for male fertility IVD reagents during the reporting period[16]. - The commercialisation of new reagents is expected to commence within the current financial year[16]. - Research and development expenses for the six months ended June 30, 2022, were RMB 1,342,000, compared to RMB 1,270,000 for the same period in 2021[159]. - The company is engaged in the research and development of biological reagents and auxiliary reproductive supplies, indicating ongoing investment in innovation and market expansion[167]. Financial Position - As of June 30, 2022, the total cash and bank balances of the Group were approximately RMB 35.2 million, a decrease from RMB 36.2 million as of December 31, 2021, primarily due to daily operating expenses[73][76]. - The equity attributable to owners of the Company amounted to approximately RMB 56.6 million as of June 30, 2022, compared to approximately RMB 57.7 million as of December 31, 2021[75][76]. - Total equity decreased to RMB 56,551,000 from RMB 57,705,000, a decline of 2%[161]. - Current assets decreased to RMB 52,148,000 from RMB 53,664,000, reflecting a decline of 2.8%[160]. - Net current assets stood at RMB 44,517,000, slightly down from RMB 45,027,000, indicating a decrease of 1.1%[160]. - The net cash used in operating activities was RMB 201,000, an improvement compared to RMB 1,600,000 in the same period of 2021[164]. - Cash and cash equivalents at the end of the period were RMB 35,188,000, down from RMB 39,800,000, representing a decrease of 11.5%[164]. - Inventories decreased to RMB 3,288,000 from RMB 4,210,000, reflecting a reduction of 21.9%[160]. - Trade receivables increased to RMB 9,889,000 from RMB 9,399,000, showing a growth of 5.2%[160]. Corporate Governance - The company has established an Audit Committee consisting of three independent non-executive Directors to oversee financial reporting and risk management[152]. - The financial information in the report has not been audited but has been reviewed by the Audit Committee, ensuring compliance with applicable accounting standards[154]. - The Board is committed to high corporate governance standards and has adopted the Corporate Governance Code during the relevant period[141]. - The company will continue to monitor and review its corporate governance practices to ensure compliance with the CG Code[141]. - No substantial shareholders or directors have interests in any competing businesses during the reporting period[130]. Shareholder Information - The total number of shares issued as of June 30, 2022, is 400,000,000[116]. - As of June 30, 2022, Mr. Zhang Shuguang holds a total interest of 244,000,000 shares and options, representing 61.0% of the company's shareholding[114]. - The Company granted a total of 26,008,000 share options at an exercise price of HK$0.125 per share, with all options exercisable until April 8, 2030[62]. - As of June 30, 2022, a total of 23,504,000 share options remained outstanding[65]. - The expected life of the share options is ten years, with an expected volatility of 103.1%[67]. - The company has not reported any significant events affecting its operations since June 30, 2022[103]. - The company has not engaged in any purchases, sales, or redemptions of its listed securities during the reporting period[131].