金斯瑞生物科技(01548.HK)盈喜:預計年度淨利潤較同期有重大增長
格隆匯2月16日丨金斯瑞生物科技(01548.HK)公佈,集團預期截至2024年12月31日止年度錄得的淨利潤較截至2023年12月31日止年度有重大增長。
集團預期淨利潤增長主要來自以下原因:(1)視作出售傳奇生物的一次性未實現收益約32億美元。傳奇生物科技股份有限公司("傳奇生物",其股份以美國存託股份形式於美國納斯達克全球精選市場上市)從集團解除合併,於2024年10月18日生效,其自此被重新分類爲公司的重要聯營公司。
於解除合併日,公司於傳奇生物投資的帳面價值反映其在傳奇生物公允市場價值中所佔份額。相應地,公司確認一次性免稅未實現收益,該收益反映公司在傳奇生物公允市場價值中所佔份額與公司於解除合併日在傳奇生物淨資產中所佔份額之間的差額。
於報告期內,公司將解除合併前傳奇生物的稅後虧損錄爲非持續經營業績;解除合併後使用權益法錄得所佔傳奇生物的損益份額。
(2)蓬勃A類和C類優先股公允價值變動帶來本公司年度非現金公允價值虧損約124百萬美元。Probio Technology Limited("蓬勃生物")公允價值變動主要受到如來自禮新交易的貢獻及宏觀經濟環境改善的影響。蓬勃生物子公司與禮新醫藥科技有限公司("禮新")於2024年11月訂立經修訂及重述的許可協議,而禮新授予默克公司(Merck & Co., Inc.)該許可的再許可。集團預計從2025年起基於禮新收到的再許可收入的一定比例錄得收入。
(3)從非細胞療法業務角度,及剔除以上(1)和(2)兩項影響後,報告期內經調整淨利潤保持穩定,較上期未發生重大變化。
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