雅各臣科研制药(02633.HK)就康宁行70%股权事项收到2019年溢利保证差额108.39万港元
格隆汇8月9日丨雅各臣科研制药(02633.HK)公布,有关集团收购康宁行有限公司70%股权事项,根据协议,卖方及担保人各自不可撤回且无条件地向买方作出保证及担保,2018年纯利及2019年纯利各自将不少于800万港元。倘年度保证溢利未有达成,卖方须于香港附属公司相关财政年度的有关经审核报告刊发后七日内支付差额予买方,两个财政年度的差额上限合共为500万港元。担保人已担保卖方会妥善及准时履行协议项下的责任。
基于香港附属公司于2018年11月14日所刊发截至2018年3月31日止年度的经审核报告,2018年纯利为408.39万港元。因此,与年度保证溢利相较的差额为391.61万港元。买方已从卖方收取2018年溢利保证差额391.61万港元。
基于香港附属公司于2019年8月9日所刊发截至2019年3月31日止年度的经审核报告,2019年纯利为448.99万港元。与年度保证溢利相较的差额为351.01万港元。鉴于差额上限及计及卖方已支付的2018年溢利保证差额,卖方应付的差额为108.39万港元。买方已于2019年8月9日收到卖方的2019年溢利保证差额108.39万港元。
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