Financial Performance - For the six months ended September 30, 2021, the company reported revenue of HK$43,462,000, with a gross profit of HK$23,807,000[14]. - The profit for the period attributable to owners of the company was HK$74,992,000, representing a decrease from HK$88,592,000 in the previous period[15]. - The company recorded other gains and losses, netting HK$102,213,000[14]. - For the six months ended September 30, 2021, the company reported a profit attributable to owners of the company of HK$88,573,000, compared to HK$74,992,000 for the same period in 2020, representing a year-over-year increase of approximately 18%[18]. - The total comprehensive income for the period was HK$88,582,000, an increase from HK$74,992,000 in the prior year, indicating a growth of about 18%[21]. - For the six months ended 30 September 2021, the Group reported a profit of HK$89,503,000, an increase from HK$75,948,000 in the same period of 2020, representing a growth of approximately 17.5%[104]. - Total revenue for the six months ended 30 September 2021 was HK$102,213,000, compared to HK$81,776,000 for the same period in 2020, indicating a year-over-year increase of about 24.9%[112]. Assets and Liabilities - Total assets increased to HK$1,259,359,000 as of September 30, 2021, compared to HK$1,164,239,000 as of March 31, 2021[7]. - Current assets rose to HK$1,049,585,000, up from HK$953,157,000 in the previous period[7]. - The company's total equity attributable to owners increased to HK$1,119,078,000 from HK$1,030,505,000[9]. - The net current assets were reported at HK$151,530,000, slightly down from HK$153,189,000[9]. - Non-current liabilities increased to HK$76,264,000 from HK$69,980,000[9]. - The company’s total equity attributable to owners of the company was HK$1,118,757,000 as of September 30, 2021, compared to HK$1,215,796,000 at the end of the previous period[21]. Cash Flow - The net cash used in operating activities was HK$(3,588,000) for the six months ended September 30, 2021, compared to a net cash generated of HK$496,000 in the same period of 2020[25]. - Cash and cash equivalents at the end of the period decreased to HK$121,838,000 from HK$125,918,000 at the end of the previous period, reflecting a decrease of approximately 3%[24]. - The company experienced a net decrease in cash and cash equivalents of HK$4,781,000 during the period, compared to a decrease of HK$519,000 in the prior year[23]. Earnings Per Share - Earnings per share for the period were reported at HK$3.71 basic and HK$2.88 diluted[16]. - Basic earnings per share increased to HK$0.0370 for the six months ended 30 September 2021, up from HK$0.0313 in 2020, reflecting a growth of about 18.2%[177]. - The Group's diluted earnings per share rose to HK$0.0288 for the six months ended 30 September 2021, compared to HK$0.0244 in 2020, indicating an increase of approximately 18.0%[177]. Financial Obligations - The company incurred finance costs of HK$6,361,000 during the period[14]. - Interest on convertible bonds amounted to HK$6,284,000 for the six months ended 30 September 2021, compared to HK$5,294,000 in the same period of 2020, indicating an increase in finance costs[121]. - The Group's effective interest expense on convertible bonds was reported as part of the finance costs, reflecting the financial obligations associated with these instruments[121]. Investments and Fair Value - The fair value of the Extended Bonds at initial recognition on August 16, 2021, was HK$550,862,000, with a change in fair value of HK$17,435,000 by September 30, 2021[44]. - The fair value of the Extended Bonds at the reporting period ended September 30, 2021, was HK$568,297,000[44]. - The fair value gain on initial recognition of the Extended Bonds was HK$84,540,000, contributing positively to the Group's financial results[113]. - The Group's financial assets measured at fair value through profit or loss (FVTPL) totaled HK$570,110,000 as of 30 September 2021[195]. - The significant unobservable inputs for fair value measurement of convertible bonds include expected volatility and discount rate, with fair value positively correlated to expected volatility and negatively correlated to the discount rate[197]. Corporate Governance - The interim financial information was approved for issue by the Board on November 29, 2021[28]. - The Group has not applied any new standards or interpretations that are not yet effective for the current accounting period[34]. - The transaction regarding the Second Amendment Deed was approved by shareholders in a special general meeting held on July 30, 2021[37]. Employee Costs - The total salaries, bonuses, and allowances for staff costs amounted to HK$9,938,000 for the six months ended 30 September 2021, compared to HK$9,405,000 in 2020, reflecting an increase of approximately 5.7%[162]. - Contributions to the retirement benefit scheme were HK$1,346,000 for the six months ended 30 September 2021, compared to HK$298,000 in 2020, indicating a significant increase of approximately 352.0%[166].
精优药业(00858) - 2022 - 中期财报