领航医药生物科技二零二四年年报

(IncorporatedintheCaymanIslandsandcontinuedinBermudawithlimitedliability)(于开曼群岛注册成立并于百慕大存续之有限公司) (StockCode股份代号：399) 2024 ANNUALREPORT 年报 Contents 目录 2 CorporateInformation 60 ConsolidatedStatementofProfitorLossand 公司资料 OtherComprehensiveIncome 综合损益及其他全面收益表 4 Chairman’sStatement主席报告 62 ConsolidatedStatementofFinancialPosition综合财务状况表 6 ManagementDiscussionandAnalysis管理层讨论及分析 64 ConsolidatedStatementofChangesinEquity综合权益变动表 20 ManagementProfile管理层履历 66 ConsolidatedStatementofCashFlows综合现金流量表 24 ExternalConsultantProfile外聘顾问履历 68 NotestotheConsolidatedFinancialStatements 25 CorporateGovernanceReport 综合财务报表附注 企业管治报告 144 FinancialSummary 40 ReportoftheDirectors 财务概要 董事会报告 53 IndependentAuditor’sReport独立核数师报告 CorporateInformation 公司资料 BOARDOFDIRECTORS ExecutiveDirectors GaoYuanXingTangRong ChengTakYiu(appointedon4July2023) Non-executiveDirectors JiangNian(Chairman) XiaoYanWuYanmin IndependentNon-executiveDirectors ChenWeijunWangRongliangChenJinzhong AuditCommittee ChenWeijun(Chairman) WangRongliangChenJinzhong RemunerationCommittee WangRongliang(Chairman) JiangNianChenJinzhong NominationCommittee JiangNian(Chairman)WangRongliangChenJinzhong HONORARYCHAIRMAN MaoYumin COMPANYSECRETARY PoonHonYin 董事会执行董事高源兴 唐榕 郑德耀（于二零二三年七月四日获委任） 非执行董事蒋年（主席）肖焱 邬燕敏 独立非执行董事 陈伟君 王荣梁陈金中 审核委员会陈伟君（主席）王荣梁 陈金中 薪酬委员会王荣梁（主席）蒋年 陈金中 提名委员会蒋年（主席）王荣梁 陈金中 名誉主席 毛裕民 公司秘书 潘汉彦 2INNOVATIVEPHARMACEUTICALBIOTECHLIMITED2024AnnualReport CorporateInformation 公司资料 REGISTEREDOFFICE ClarendonHouse2ChurchStreet HamiltonHM11,Bermuda PRINCIPALPLACEOFBUSINESSINHONGKONG UnitNo.2002,20/F. OnHongCommercialBuilding145HennessyRoad WanChai,HongKong PRINCIPALSHAREREGISTRARANDTRANSFERAGENT ConyersCorporateServices(Bermuda)Limited ClarendonHouse2ChurchStreet HamiltonHM11,Bermuda BRANCHSHAREREGISTRARANDTRANSFERAGENTINHONGKONG TricorTengisLimited 17/F,FarEastFinanceCentre,16HarcourtRoad, HongKong AUDITOR ElitePartnersCPALimitedLevel23YFLifeTower 33LockhartRoadWanChai,HongKong PRINCIPALBANKER BankofCommunicationsCo.,Ltd. STOCKCODE 399 COMPANYWEBSITE www.ipb.asia www.irasia.com/listco/hk/ipb 注册办事处 ClarendonHouse 2ChurchStreet HamiltonHM11,Bermuda 香港主要营业地点 香港湾仔 轩尼斯道145号安康商业大厦20楼2002室 股份登记总处及过户代理处 ConyersCorporateServices(Bermuda)LimitedClarendonHouse 2ChurchStreet HamiltonHM11,Bermuda 香港股份登记分处及过户代理处 卓佳登捷时有限公司 香港 夏悫道16号 远东金融中心17楼 核数师 开元信德会计师事务所有限公司 香港湾仔骆克道33号 万通保险大厦23楼 主要往来银行 交通银行股份有限公司 股份代号 399 公司网站 www.ipb.asia www.irasia.com/listco/hk/ipb 2024年报领航医药及生物科技有限公司3 Chairman’sStatement 主席报告 DearShareholders, Onbehalfoftheboard(the“Board”)ofdirectors(the“Directors”)ofInnovativePharmaceuticalBiotechLimited,(the“Company”,togetherwithitssubsidiaries,the“Group”),IherebypresenttoallshareholdersoftheCompany(the“Shareholders”)theauditedconsolidatedfinancialresultsoftheGroupfortheyearended31March2024(the“FinancialYear”)withcomparativefiguresfortheyearended31March2023(the“PreviousFinancialYear”). Theeconomicrecoveryafterthepandemichasnotmetexpectations.Comparedtonon-essentialspending,consumersaremoreinclinedtoholdontotheircash.Hence,therevenueoftheGrouphasdroppedtoapproximatelyHK$6.6millionfortheFinancialYearascomparedwiththerevenueofapproximatelyHK$8.1millionrecordedinthePreviousYear.Furthermore,theprogressoftheGroup’sClinicaltrialoftheoralinsulinproductwasdisturbedbythedelaysinsampledrugproduction.Thelaunchoftheproductwouldbefurtherpostponedtothefirstquarterof2026. TheGrouprecordedtheprofitattributabletotheownersoftheCompanyfortheFinancialYearamountedtoapproximatelyHK$103.4millionascomparedwiththelossofapproximatelyHK$245.7millioninPreviousFinancialYear.ItisattributabletoagainonmodificationofconvertiblebondsofHK$330.2millionwasbookedintheFinancialYear. 各位股东： 本人谨代表领航医药及生物科技有限公司 （“本公司”，连同其附属公司统称“本集团”）之董事（“董事”）会（“董事会”）向本公司所有股东（“股东”）提呈本集团截至二零二四年三月三十一日止年度（“本财政年度”）之经审核综合财务业绩与截至二零二三年三月三十一日止年度（“上一财政年度”）之比较数字。 疫情后，经济复苏步伐未如预期。相较非必要开支而言，消费者更趋向于保留现金。因此，于本财政年度，本集团之收益下降至约6,600,000港元，而上一财政年度录得之收益约为8,100,000港元。此外，本集团口服胰岛素产品之临床试验进度受样本药品生产延误所影响。产品将进一步推迟至二零二六年第一季度推出。 于本财政年度，本集团录得本公司拥有人应占溢利约103,400,000港元，相比上一财政年度则为亏损约245,700,000港元。此乃由于本财政年度录得可换股债券修订收益330,200,000港元。 4INNOVATIVEPHARMACEUTICALBIOTECHLIMITED2024AnnualReport Chairman’sStatement 主席报告 OUTLOOK Lookingahead,therearestilluncertainties,includingthefluctuationsinenergyandmaterialprices,geopoliticalrisks,andthepaceofChina’seconomicrecovery.WeremainoptimisticaboutthegrowthoftheGroup’stradingofbeautyequipmentandproductsbusiness. Themanagementteamhasactivelyworkedwiththecontractresearchorganizationtospeeduptheprogressoftheclinicaltrialandmakethebestefforttoachievethescheduleofcommercializationoftheproduct. TheCompanycontinuestoactivelypursueandreviewcooperation,jointventures,andinvestmentswithsuitablepartnersandwillcontinuetofocusonimprovingtheGroup’sattractivenessandprofitabilityasnecessarytoenhanceshareholderreturnsandthesustainablelong-termdevelopmentoftheGroupasawhole. APPRECIATION OnbehalfofallthemembersoftheBoard,IwouldliketotakethisopportunitytoexpressmygratitudetotheShareholdersandbusinesspartnersoftheGroupfortheircontinuedsupportandtrustduri