朗生醫藥(00503.HK):集團溢利與去年相比將錄得約99%的顯著跌幅
格隆匯1月26日丨朗生醫藥(00503.HK)公佈,根據集團未經審核綜合管理賬目的初步估算,截至2021年12月31日止年度:
1.集團的收入將與去年大致持平;
2.集團的經營溢利與去年相比將錄得約38%的顯著跌幅;及
3.集團溢利與去年相比將錄得約99%的顯著跌幅。
雖然集團按美元(財務報表之呈報貨幣)計算的收入將與去年大致持平,但以人民幣(集團主要業務的功能貨幣)計算的收入與去年相比將錄得約7%的適度跌幅,該差異乃由於年內人民幣兑美元升值所致。集團的收入跌幅主要由於集團主要產品帕夫林和新適確得的銷售量較去年下降。集團已關注到銷售量下降的情況,並已經調整銷售策略並逐步實施。
集團的經營溢利跌幅主要歸因於上述收入下跌,導致毛利相應下跌。
集團的溢利跌幅主要由於上述經營溢利下跌及年內錄得與浙江司太立製藥股份有限公司("司太立")股份相關的虧損約110萬美元,去年則錄得與司太立股份相關的收益約8470萬美元。
司太立為一家於中國註冊成立的公司,其股份在上海證券交易所上市。司太立股份相關虧損/收益包括(i)本集團於年內出售司太立的權益錄得110萬美元變現虧損,去年則錄得2530萬美元變現收益;(ii)去年錄得將司太立的權益重分類為按公平值計入損益的金融資產之一次性淨收益約4560萬美元。司太立於重分類前為公司的聯營公司。誠如2020年年報披露,由於集團於司太立的持股量少於5%,因此集團委任至司太立的董事於2022年從司太立董事會退任。自此,根據適用會計準則,公司已無權對司太立行使重大的影響,因此司太立不再是聯營公司,而於司太立的權益自2020年起重分類為按公平值計入損益的金融資產;及(iii))去年錄得司太立相關的金融資產的未變現收益約1380萬美元,本年度沒有此收益。
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