12月29日晚万邦德（002082）公告称，全资子公司万邦德制药集团有限公司的新药WP107(石杉碱甲口 服溶液)治疗重症肌无力的I期临床试验，获得了温州医科大学附属第二医院温州医科大学附属育英儿童 医院医学伦理委员会的审查批件，批准项目开展。 万邦德表示，此次临床试验获得临床单位伦理审查批件后，短期内对公司经营业绩不会产生重大影响， 公司将按照相关规定和要求继续开展临床试验。公司将积极推进上述研发项目，并严格按照有关规定及 时对项目后续进展情况履行信息披露义务。 经营总部位于浙江台州的万邦德，聚焦医药制造和医疗器械大健康产业，产品涉及心脑血管、神经系 统、呼吸系统、消化系统和精神系统等多个治疗领域。 值得一提的是，在神经系统领域，万邦德的石杉碱甲注射液，是作为改善痴呆患者及脑器质性病变所致 记忆障碍、良性记忆障碍和重症肌无力的一线用药。其核心成分石杉碱甲为国内外首创药物，荣获国家 技术发明奖二等奖、国家自然科学二等奖，更在全球布局获得美国、欧洲、日本等多国专利。 公告显示，万邦德于2023年12月获得美国食品药品监督管理局(FDA)授予的石杉碱甲治疗重症肌无力的 孤儿药认定；WP107(石杉碱甲口服溶液)用 ...

Financial Performance - The company's investment income increased by 593.87% compared to the same period last year, primarily due to the termination of recognition of financial assets measured at amortized cost as investment income [1] - Fair value changes resulted in a loss of 4.7671 million yuan, an increase compared to the same period last year, mainly due to changes in the fair value of other non-current financial assets [1] - Asset impairment losses increased by 149.00% year-on-year, mainly due to the impairment provision for intangible assets (trademarks and patents) of the subsidiary Kangci Medical [1] - Credit impairment losses decreased by 103.81% year-on-year, mainly due to changes in the provision for bad debts of receivables [1] - Asset disposal income increased by 15.6225 million yuan, primarily from the disposal of land and properties of the subsidiary Kangci Medical located in Jiangshan [1] - Non-operating income decreased by 6.7666 million yuan compared to the same period last year, mainly due to a decrease in other non-operating income [1] Cash Flow Analysis - The net cash flow from operating activities increased by 193 million yuan year-on-year, mainly due to an increase in the recovery of accounts receivable and an increase in the use of payable notes for purchasing goods [4] - Cash inflow from investment activities increased by 317.55% year-on-year, primarily due to the disposal of land and properties of the subsidiary Kangci Medical [4] - The net cash flow from financing activities decreased by 557.32% year-on-year, mainly due to an increase in debt repayment during the reporting period [4] Profit Distribution Plan - The company plans not to distribute profits for the 2024 fiscal year, which includes no cash dividends, no bonus shares, and no capital reserve conversion to share capital, with the remaining undistributed profits carried forward to the next year [8][9] - The decision is based on the company's current operational development plans and the need to ensure funding for ongoing projects and R&D [8][9] Asset Impairment Provision - The company plans to recognize an asset impairment provision of 26.2414 million yuan for the fiscal year 2024, following a comprehensive review of various asset categories [10][19] - The provision includes specific amounts for receivables, inventory, and intangible assets, reflecting a cautious approach to financial reporting [12][14][16] Credit and Financial Support - The company intends to apply for a comprehensive credit limit of up to 2.1 billion yuan for 2025 to meet the funding needs of its various business developments [23] - The company also plans to provide financial assistance to its subsidiary, Kangci Medical, with a borrowing limit of up to 50 million yuan at an interest rate of 4% [46][48]