固生堂(02273.HK)預計2022年度大幅扭虧為盈，溢利淨額約1.8億元
格隆匯2月15日丨固生堂(02273.HK)公佈，預期集團將(a)於截至2022年12月31日止財政年度("2022年財政年度")錄得溢利淨額約人民幣1.800億元，相比2021年財政年度集團錄得虧損淨額人民幣5.069億元；及(b)於2022年財政年度錄得經調整溢利淨額相比2021年財政年度增加約25%至30%。
根據董事會目前可獲得的資料，董事會認為：
(a)集團盈利能力扭虧為盈乃主要由於(i)公司的可轉換可贖回優先股及可轉股債券於2022年財政年度並無產生進一步公允價值虧損，而公司的可轉換可贖回優先股及可轉股債券於2021年財政年度則產生公允價值虧損，及(ii)由於公司於2021年財政年度產生一次性以股份為基礎的付款，故於2022年財政年度產生的以權益結算以股份為基礎的付款開支減少所致。
(b)經調整溢利淨額(集團界定為扣除以下各項的影響後的虧損╱溢利淨額：(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以股份為基礎的付款；及(iii)上市開支(統稱"經調整項目淨額"))增加乃主要由於(a)業務擴張應占的收益增加，及(b)於2022年財政年度償還短期銀行貸款令融資成本減少的綜合影響。
董事會謹此強調，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淨額(其為集團的非經營或非經常性開支)的影響，"經調整溢利淨額"將為有意投資者及其他人士提供對了解及評估集團經營業績而言屬有用的資料。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，其已在公司股份於2021年上市後轉換為公司的普通股，董事會預期於該項轉換後不會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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