博瑞医药: 关于2024年度向特定对象发行A股股票摊薄即期回报及填补措施和相关主体承诺（二次修订稿）的公告

Core Viewpoint - The announcement discusses the impact of the company's planned issuance of A-shares to specific investors on immediate returns and outlines measures to mitigate potential dilution effects on shareholder returns [2][5]. Financial Impact Analysis - The company conducted a thorough analysis of the impact of the A-share issuance on key financial metrics, assuming no significant changes in the company's situation [2]. - As of December 31, 2024, the total share capital before the issuance is 42,246.66 million shares, which will increase to 44,482.80 million shares post-issuance [3]. - Three scenarios were analyzed for the projected net profit attributable to shareholders for 2025: a 10% increase, no change, and a 10% decrease compared to 2024 [4]. Scenario 1: No Growth - Net profit remains at 18,050.75 million yuan, resulting in diluted earnings per share of 0.44 yuan [4]. Scenario 2: 10% Growth - Net profit increases to 19,855.82 million yuan, leading to diluted earnings per share of 0.49 yuan [4]. Scenario 3: 10% Decline - Net profit decreases to 16,245.67 million yuan, resulting in diluted earnings per share of 0.40 yuan [4]. Necessity and Reasonableness of the Issuance - The issuance plan has undergone careful consideration and analysis, focusing on the feasibility of using the raised funds to support the company's core business and strategic development [5]. Measures to Mitigate Dilution Effects - The company plans to enhance its competitiveness by adhering to a "research-driven" and "internationalization" strategy, focusing on improving product quality and accelerating new product commercialization [6]. - Operational efficiency will be improved to reduce costs across various management areas, including production and financial management [6]. - A strict fundraising management system will be implemented to ensure proper use and oversight of the raised funds [7][8]. - The company aims to maintain a stable profit distribution system to strengthen investor return mechanisms [8]. Commitments from Relevant Parties - The controlling shareholders and management have made commitments to uphold shareholder rights and ensure compliance with relevant regulations, promising to bear legal responsibilities for any violations [10][11].