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固生堂(02273.HK)2021財年經調整溢利淨額預增不低於75%
格隆匯 01-21 12:11

格隆匯1月21日丨固生堂(02273.HK)公佈,根據董事會對集團截至2021年12月31日止財政年度(“2021財年”)未經審核綜合管理賬目的初步評估及董事會目前可獲得的資料,預期集團將錄得(i)2021財年的綜合虧損淨額增加不低於70%(與截至2020年12月31日止財政年度相比);及(ii)經調整溢利淨額增加不低75%(與截至2020年12月31日止財政年度相比)。

根據董事會當前可獲得的資料,董事會認為:

(a)綜合虧損淨額的增加主要是由經調整項目的增加,其包括(i)與公司的可轉換可贖回優先股及可轉股債券有關的按公允價值計入損益的金融負債公允價值變動;(ii)與根據公司日期為2021年11月30日的招股章程所界定的首次公開發售前購股權計劃而授出的購股權有關的以權益結算及股份為基礎的付款;及(iii)上市開支(統稱“經調整項目”)。

(b)經調整溢利淨額(由集團界定為虧損淨額扣除(a)所述的經調整項目的影響後)的增加主要是由現有醫療機構的收入持續快速增長所致。

董事會強調,香港財務報吿準則並未界定“經調整溢利淨額”。董事會認為,通過消除經調整項目的影響,“經調整溢利淨額”將為有意投資者及其他人士瞭解及評估集團的經營業績提供有用資料,經調整項目為集團的非經營或非經常性開支。特別是,可轉換可贖回優先股指公司發行的可轉換可贖回優先股,其已在公司股份2021年上市轉換為公司的普通股,董事會預計不會2021財年就可轉換可贖回優先股的公允價值變動確認任何進一步虧損。

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