華康生物醫學：截至二零二三年九月三十日止九個月的 第三季度業績公告

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本公告全部或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。

HUAKANGBIOMEDICALHOLDINGSCOMPANYLIMITED華康生物醫學控股有限公司（於開曼群島註冊成立的有限公司）（股份代號：8622）截至二零二三年九月三十日止九個月的第三季度業績公告華康生物醫學控股有限公司（「本公司」，及其附屬公司，「本集團」）董事（「董事」）會（「董事會」）欣然宣佈本集團截至二零二三年九月三十日止九個月的未經審核簡明綜合財務業績（「二零二三年第三季度報告」）連同二零二二年同期未經審核比較數字。

本公告載列本集團二零二三年第三季度報告全文，並遵守香港聯合交易所有限公司GEM（「GEM」）證券上市規則（「GEM上市規則」）中有關季度業績初步公告隨附資料的相關規定。

二零二三年第三季度報告的印刷版本將適時寄發予本公司股東，並可於聯交所網站及本公司網站閱覽。

代表董事會華康生物醫學控股有限公司主席及執行董事張曙光香港，二零二三年十一月十四日於本公告日期，執行董事為張曙光先生、張春光先生、潘禮賢先生及何嘉明先生；及獨立非執行董事為周國輝博士、鄭發丁博士、陳健生先生及周靖文女士。

本公告的資料乃遵照《香港聯合交易所有限公司的GEM證券上市規則》而刊載，旨在提供有關本公司的資料；董事願就本公告的資料共同及個別地承擔全部責任。

各董事在作出一切合理查詢後，確認就其所知及所信，本公告所載資料在各重要方面均屬準確完備，沒有誤導或欺詐成分，且並無遺漏任何事項，足以令致本公告或其所載任何陳述產生誤導。

本公告將自其刊發日期起計最少一連七日刊載於聯交所網站的「最新公司公告」內。

本公告亦將刊載於本公司網站。

CHARACTERISTICSOFGEMOFTHESTOCKEXCHANGEOF HONGKONGLIMITED (THE “STOCKEXCHANGE”)香港聯合交易所有限公司（「聯交所」）GEM之特色GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securities traded on GEM may be more susceptible to high market volatility than securities traded on the Main Board of the Stock Exchange and no assurance is given that there will be a liquid market in the securities traded on GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of this report (“Report”), make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of the Report. This Report, for which the directors (the “Directors”) of Huakang Biomedical Holdings Company Limited (the “Company”, and together with its subsidiaries, the “Group”, “we” or “our”) collectively and individually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the “GEMListing Rules”) for the purpose of giving information with regard to the Group. The Directors, having made all reasonable enquiries, confirm that to the best of their knowledge and belief, the information contained in this Report is accurate and complete in all material respects and not misleading or deceptive, and there are no other matters the omission of which would make any statement herein or this Report misleading.GEM乃為較其他於聯交所上市之公司帶有較高投資風險之中小型公司提供一個上市之市場。

有意投資者應了解投資於該等公司之潛在風險，並應經過審慎周詳考慮後方作出投資決定。

由於GEM上市公司通常為中小型公司，於GEM買賣之證券可能會較於主板買賣之證券承受較大之市場波動風險，及無法保證於GEM買賣之證券會有高流通市場。

香港交易及結算所有限公司及聯交所對本報告（「本報告」）的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示，概不對因本報告全部或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。

本報告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）之規定而提供有關華康生物醫學控股有限公司（「本公司」，連同其附屬公司統稱「本集團」或「我們」）的資料，本公司董事（「董事」）願就本報告共同地及個別地承擔全部責任。

董事經作出一切合理查詢後確認，就彼等所深知及確信，本報告所載資料在各重大方面均為準確及完整，且無誤導或欺詐成分及並無遺漏任何其他事項致使本報告或當中所載任何陳述產生誤導。

Third Quarterly Report 2023第三季度業績報告2CONTENTS目錄Corporate Information 3公司資料Management Discussion and Analysis 4管理層討論及分析Other Information 15其他資料Unaudited Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income24未經審核簡明綜合損益及其他全面收入表Unaudited Condensed Consolidated Statement of Changes in Equity25未經審核簡明綜合權益變動表Notes to the Unaudited Condensed Consolidated Financial Statements26未經審核簡明綜合財務報表附註華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 3CORPORATEINFORMATION公司資料Board of Directors 董事會Executive Directors執行董事Mr. Zhang Shuguang (Chairman)張曙光先生（主席）Mr. Zhang Chunguang張春光先生Mr. Poon Lai Yin Michael潘禮賢先生Mr. He Jiaming何嘉明先生Independent Non-executiveDirectors獨立非執行董事Dr. Chow Kwok Fai Joseph周國輝博士Dr. Cheng Faat Ting Gary鄭發丁博士Mr. Chan Kin Sang陳健生先生Ms. Chow Ching Man周靖文女士Audit Committee 審核委員會Dr. Cheng Faat Ting Gary (Chairman)鄭發丁博士（主席）Dr. Chow Kwok Fai Joseph周國輝博士Mr. Chan Kin Sang陳健生先生Ms. Chow Ching Man周靖文女士Remuneration Committee 薪酬委員會Dr. Cheng Faat Ting Gary (Chairman)鄭發丁博士（主席）Dr. Chow Kwok Fai Joseph周國輝博士Mr. Zhang Chunguang張春光先生Nomination Committee 提名委員會Mr. Zhang Shuguang (Chairman)張曙光先生（主席）Dr. Chow Kwok Fai Joseph周國輝博士Mr. Chan Kin Sang陳健生先生Ms. Chow Ching Man周靖文女士Company Secretary 公司秘書Mr. Chau Lai Ki周麗麒先生Authorised Representatives (for the Purposes of the GEM Listing Rules) 授權代表（就GEM上市規則而言）Mr. Zhang Shuguang張曙光先生Mr. Poon Lai Yin Michael潘禮賢先生Compliance Officer 合規主任Mr. Poon Lai Yin Michael潘禮賢先生Legal Advisers as to Hong Kong Laws 有關香港法例的法律顧問Tung, Ng, Tse & Lam Solicitors董吳謝林律師事務所Auditor 核數師Mazars CPALimited中審眾環（香港）會計師事務所有限公司Registered Office 註冊辦事處Cricket Square,Hutchins Drive,P.O. Box 2681,Grand Cayman, KY1-1111,Cayman IslandsPrincipal Place of Business in Hong Kong 香港主要營業地點3rd Floor, Effectual Building,16 Hennessy Road,Wanchai,Hong Kong香港灣仔軒尼詩道16號宜發大廈3樓Principal Place of Business in the PRC 中國主要營業地點1–3/F, Building D,Shenzhen Junxuan,No.16 Yinkui Road,Kui Xin Community,Kui Chong Office,Dapeng New District,Shenzhen,The PRC中國深圳市大鵬新區葵涌街道葵新社區銀葵路16號深圳君軒D棟一至三層Principal Share Registrar and Transfer Office in the Cayman Islands 開曼群島股份過戶登記處Conyers Trust Company(Cayman) LimitedCricket Square,Hutchins Drive,P.O. Box 2681,Grand Cayman, KY1-1111,Cayman IslandsHong Kong Share Registrar and Transfer Branch Office 香港股份過戶登記分處Tricor Investor Services Limited17/F., Far East Finance Centre,16 Harcourt Road,Hong Kong卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓Company’s Website 公司網址Stock Code 股份代號8622Third Quarterly Report 2023第三季度業績報告MANAGEMENTDISCUSSIONANDANALYSIS管理層討論及分析4BUSINESSREVIEWThe shares of the Company (the “Shares”) were listed on GEM of the Stock Exchange (the “Listing”) on 13 December 2018 (the “Listing Date”) by way of share offer of 100,000,000 new shares (“Share Offer”) offered by the Company at HK$0.5 per share and on 6 September 2022 by way of placing of 14,472,000 new Shares to not less than six independent placees at the placing price of HK$0.180 per share (the “Placing”).Biological Reagents and Auxiliary Reproductive Supplies and Equipment SegmentOur Group specialises in the research and development, manufacturing and sales of a wide range of In-Vitro Diagnostic (“IVD”) reagents in the People’s Republic of China (the “PRC”), particularly focusing on the PRC male fertility IVD reagent market. As at the date of this Report, the Group’s product portfolio offers 30 biological reagents, including 27 male fertility IVD reagents,2 parasite antibody detection reagents and 1 Epstein-Barr virus antibody detection reagent.For the nine months ended 30 September 2023 (the “Reporting Period”), the IVD reagents business operated by the Company’s principal subsidiary in the PRC experienced an increase of approximately Renminbi (“RMB”) 545,000, or 3.2% in revenue from the sales of biological reagents and auxiliary reproductive supplies and equipment.Healthcare Products and Supplements SegmentOur Group has diversified its business to healthcare products and supplements in the PRC, Hong Kong and Canada. As at the date of this Report, our Group has a total of 24 natural health product licences granted by the Natural Health Product Directorate of Health Canada under our registered brand “Nutronic” and our Group has already launched 12 products in the market.業務回顧本公司股份（「股份」）於二零一八年十二月十三日（「上市日期」）於聯交所GEM上市（「上市」），本公司按每股0.5港元提呈發售100,000,000股新股份（「股份發售」）及於二零二二年九月六日按配售價每股0.180港元配售14,472,000股新股給不少於六名獨立承配人（「配售」）。

生物製劑及輔助生育用品和設備分部本集團專注於在中國研發、生產及銷售各種體外診斷（「體外診斷」）試劑，尤其專注於中華人民共和國（「中國」）男性不育體外診斷試劑市場。

於本報告日，本集團產品組合有30種生物製劑，包括27種男性不育體外診斷試劑，2種寄生蟲系列檢測試劑和1種EB病毒檢測試劑。

於截至二零二三年九月三十日止九個月（「報告期間」），體外診斷試劑業務由本公司之主要中國附屬公司營運，其銷售生物製劑及輔助生育用品和設備的收益增加約人民幣（「人民幣」）545,000元，增幅達3.2%。

健康產品及保健品分部本集團將其業務多元化至銷售健康產品及保健品產品到中國、香港及加拿大。

於本報告日，本集團註冊品牌「Nutronic」已獲得合共24份加拿大卫生部天然健康產品管理委員會授予的天然保健產品牌照及本集團已有12種產品推出市場。

華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 5MANAGEMENTDISCUSSIONANDANALYSIS管理層討論及分析於報告期間，因新型冠狀病毒(COVID-19)疫情及其對經濟影響，加上保健品市場競爭加劇，影響了該分部的銷售，導致銷售額大幅下降至佔本集團總收入少於1%，相對去年同期約8.5%。

為了使我們的業務多樣化，本公司間接全資附屬公司深圳華康生物醫學工程有限公司（「深圳華康」），於二零二二年十二月收購了海南金諾賽醫療技術有限公司（「海南金諾賽」）19%股權。

此舉將取得來自華中科技大學（「大學」）的金線蓮提取物（「金線蓮提取物」）的知識產權（「知識產權」）。

本集團將計劃以兩種方式來使用這金線蓮提取物知識產權：(i)開展與使用金線蓮提取物保護肝臟、降低血糖和血脂的相關研究和開發；及(ii)為市場推出特定的金線蓮提取物保健產品。

未來前景展望未來，本集團將繼續研發及測試基於免疫測定技術的快速即時檢驗（「即時檢驗」），本集團擬於取得滿意結果後申請醫療器械註冊。

本集團未來的戰略重點將會繼續在即時檢驗領域進行研發，尋求合作夥伴以增強我們保健品業務，並利用新的知識產權發展及商業化來自金線蓮提取物的保健產品。

本集團相信在這些領域的多元化將有助於本集團的持續增長。

During the Reporting Period, the novel coronavirus (COVID-19) epidemic and its economic impacts together with increased competition in the healthcare supplement market that was impacting sales for this segment, resulted in significantly drop to less than 1% of the Group’s total revenue, as compared to approximately 8.5% in the Corresponding Period.To diversify our business, Shenzhen Huakang Bio-Medical Engineering Limited* (“Shenzhen Huakang”), an indirect wholly owned subsidiary of the Company, acquired a 19% equity interest in Hainan Jinnuosai Medical Technology Company Limited* (“Hainan Jinnuosai”) in December 2022. This will provide access to intellectual property rights (“IP”) for anoectochilus formosanus extractive (“AFE”) from Huazhong University of Science and Technology* (“University”). Our Group plan to utilise this AFEIP in two ways: (i) research and development related to using AFE for protecting the liver, lowering blood sugar and lipids; and (ii) commercialising certain AFE healthcare products for the market.FUTUREPROSPECTSLooking ahead, our Group will continue research and testing on rapid point-of-care diagnostic testing using immunoassay techniques. Once we achieve satisfactory results, the Group intend to apply for medical device registration.Our future strategic priorities are continuing research and development on diagnostic testing, seeking partnerships to strengthen our supplements business, and leveraging new IP to develop and commercialise healthcare products from AFE. Our Group believe diversification into these areas will contribute to the Group’s ongoing growth.* The English name is for identification purposeThird Quarterly Report 2023第三季度業績報告6MANAGEMENTDISCUSSIONANDANALYSIS管理層討論及分析財務回顧收益於報告期間，本集團錄得的收益較去年同期的約人民幣（「人民幣」）18.8百萬元減少約人民幣977,000元或約5.2%至約人民幣17.8百萬元。

收入減少主要來自於報告期間本集團健康產品及保健品的銷售減少。

男性不育體外診斷試劑產品仍為我們的主要產品，其於報告期間之銷售額佔本集團生物製劑及輔助生育用品和設備分部總銷售額約79.5%。

男性不育體外診斷試劑產品於報告期間之收益約為人民幣14.1百萬元，較去年同期的約人民幣13.5百萬元增加約人民幣636,000元或約4.7%。

銷售健康產品及保健品於報告期間產生之收益約為人民幣63,000元，較去年同期約人民幣1.6百萬元大幅減少約人民幣1.5百萬元或約96.0%。

FINANCIALREVIEWRevenueThe Group’s revenue decreased by approximately Renminbi (“RMB”) 977,000, or approx imate ly 5.2%, from approximately RMB18.8 million for the Corresponding Period to approximately RMB17.8 million for the Reporting Period. The decrease in revenue was mainly due to decrease in the sales of healthcare products and supplements by our Group during the Reporting Period.Sales of male fertility IVD reagents products remained to be our major products which accounted for approximately 79.5% of our total revenue generated from our sales of biological reagents and auxiliary reproductive supplies and equipment segment for the Reporting Period. Revenue from sales of male fertility IVD reagents products during the Reporting Period was approximately RMB14.1 million, which represented an increase of approximately RMB636,000 or approximately 4.7% from approximately RMB13.5 million during the Corresponding Period.Sa les of hea l thcare products and supplements generated revenue of approximately RMB63,000 during the Reporting Period, which represented a significant decrease of approximately RMB1.5 million or approximately 96.0% from approximately RMB1.6 million for the Corresponding Period.華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 7MANAGEMENTDISCUSSIONANDANALYSIS管理層討論及分析毛利及毛利率本集團報告期間錄得毛利約人民幣11.7百萬元，較去年同期之約人民幣12.7百萬元減少約人民幣1.0百萬元或約8.2%。

本集團的毛利率由去年同期約67.8%輕微增加至報告期間約65.7%。

其他收入及其他收益及虧損其他收入由去年同期約人民幣668,000元大幅減少約人民幣140,000元或約21.0%至報告期間約人民幣528,000元，此乃主要由於報告期間本集團收到較少銀行利息收入。

本集團於本報告期間錄得其他收益約人民幣415,000元，相對去年同期錄得約人民幣1.1百萬元。

其他收益主要歸因於外幣與人民幣的匯率波動，其中大部分為未變現匯兌差異。

減值虧損本集團於報告期間錄得貿易應收款項減值虧損（扣除撥回）約人民幣521,000元，比較去年同期約人民幣407,000元。

Gross Profit and Gross Profit MarginThe Group recorded a gross profit of approximately RMB11.7 mi l l ion dur ing the Report ing Per iod, representing a decrease of approximately RMB1.0 million, or approximately 8.2%, from approximately RMB12.7 million during the Corresponding Period.The Group’s gross profit margin slightly increased from approximately 67.8% during the Corresponding Period to approximately 65.7% during the Reporting Period.Other Income and Other Gains and LossesOther income significantly decreased by approximately RMB 140,000 o r a p p r o x i m a t e l y 21.0% , f r o m approximately RMB668,000 during the Corresponding Period to approximately RMB528,000 during the Reporting Period, primarily because the Group received less bank interest income during the Reporting Period.Our Group recorded other gains of approximately RMB415,000 during the Reporting Period compared to approximately RMB1.1 million during the Corresponding Period. Other gains was mainly attributable to the fluctuations in foreign exchange rate between foreign currency and RMB, the majority of which was unrealised foreign exchange difference.Impairment LossesThe Group recorded impairment losses on trade rece ivab les (net o f reversa l ) o f approx imate ly RMB521,000 during the Reporting Period, as compared to approximately RMB407,000 during the Corresponding Period.Third Quarterly Report 2023第三季度業績報告8MANAGEMENTDISCUSSIONANDANALYSIS管理層討論及分析開支銷售及分銷開支及行政開支於報告期間及去年同期保持相對穩定，分別約人民幣6.2百萬元及人民幣6.0百萬元。

研發開支由去年同期約為人民幣2.0百萬元增加約人民幣447,000元或約22.6%至報告期間約為人民幣2.4百萬元。

該增加主要投放更多人員進行研發工作。

報告期間，融資成本指於應用香港財務報告準則第16號後租賃負債的利息約為人民幣26,000元，而去年同期則約為人民幣45,000元。

期內虧損報告期間，期內本公司擁有人應佔虧損約人民幣2.5百萬元，比較去年同期約人民幣555,000元。

虧損增加乃主要有關報告期間毛利及匯兌收益減少，而研發開支增加。

報告期間每股基本虧損為人民幣0.60分，比較去年同期人民幣0.13分。

ExpensesSelling and distribution expenses and administrative expenses remained relatively stable during the Reporting Period and Corresponding Period in the amount of approximately RMB6.2 million and RMB6.0 million respectively.Research and development expenses increased from approximately RMB2.0 million during the Corresponding Period to approximately RMB2.4 million during the Reporting Period which represented an increase of approximately RMB447,000 or approximately 22.6%. The increase was mainly attributable to deploy more manpower for research and development.During the Reporting Period, finance costs representing the interest on lease liabilities under application of Hong Kong Financial Reporting Standard 16 was approximately RMB26,000 as compared to approximately RMB45,000 during the Corresponding Period.Loss for the PeriodDur ing the Repor t ing Per iod , the loss fo r the period attributable to owners of the Company was approximately RMB2.5 mi l l ion, as compared to approximately RMB555,000 during the Corresponding Period. The increase in loss was mainly attributable to decrease in gross profit and foreign exchange gains, whereas increase in research and development expenses during the Reporting Period.Basic loss per share during the Reporting Period was RMB0.60 cents, as compared to RMB0.13 cents during the Corresponding Period.華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 9MANAGEMENTDISCUSSIONANDANALYSIS管理層討論及分析稅項本集團附屬公司適用之中國企業所得稅率為15%（去年同期：15%），而報告期間並無在香港產生應課稅溢利（去年同期：無）。

購股權計劃本公司已根據股東於二零二零年一月十三日的股東特別大會上通過的一項普通決議案採納購股權計劃（「購股權計劃」）。

購股權計劃乃本公司的長期激勵計劃，旨在獎勵其僱員、董事及其他合資格參與者對本集團作出貢獻，同時協助本集團招聘及挽留高素質僱員及其他對本集團成長及發展至關重要的合資格參與者。

於二零二零年四月九日，本公司公佈根據購股權計劃向合資格人士授出合共26,008,000份購股權，惟受限於承受人接納，行使價為每股本公司股份0.125港元。

於授出日期，本公司股份的市價為每股股份0.125港元。

全部購股權可由承接人接納日至二零三零年四月八日行使（包括首尾兩日）。

各承授人已於接納購股權要約時向本公司支付1港元。

有關詳情載於本公司日期為二零二零年四月九日的公告。

TaxationThe PRC enterprise income tax rate applicable to the Group’s subsidiaries is 15% (during the Corresponding Period: 15%), whereas no assessable profit arising from Hong Kong during the Reporting Period (during the Corresponding Period: Nil).SHAREOPTIONSCHEMEThe Company has adopted the Share Option Scheme pursuant to an ordinary resolution passed by the shareholders in the extraordinary general meeting on 13 January 2020 (the “Share Option Scheme”). The Share Option Scheme is a long-term incentive scheme of the Company to reward its employees, Directors and other eligible participants for their contributions to the Group and to assist the Group in its recruitment and retention of high calibre employees and other eligible participants who are instrumental to the growth and development of the Group.On 9 April 2020, the Company announced the granting of an aggregate of 26,008,000 share options, subject to the acceptance by the grantees, at an exercise price of HK$0.125 per share of the Company to the eligible persons under the Share Option Scheme. The market price of the Company’s shares at the date of grant was HK$0.125 per share. All of the share options are exercisable from the date of acceptance by a grantee to 8 April 2030 (both days inclusive). Each of the grantees has paid HK$1 to the Company on acceptance of the offer of share option. Details are set out in the Company’s announcement dated 9 April 2020.Third Quarterly Report 2023第三季度業績報告10MANAGEMENTDISCUSSIONANDANALYSIS管理層討論及分析截至二零二三年九月三十日止期間尚未行使購股權的變動情況如下：The movement during the period and the options outstanding as at 30 September 2023 were as follows:Number of share options購股權數目Category of granteesAs at 1 January 2023Granted during the periodExercised during the periodForfeitedduring the periodAs at 30 September2023合資格人士類別於二零二三年一月一日在此期間獲授在此期間行使在此期間被沒收於二零二三年九月三十日 Executive Directors執行董事Mr. Zhang Shuguang 4,000,000 – – – 4,000,000張曙光先生Mr. Zhang Chunguang 4,000,000 – – – 4,000,000張春光先生Mr. Poon Lai Yin Michael 4,000,000 – (4,000,000) – –潘禮賢先生Mr. He Jiaming 4,000,000 – – – 4,000,000何嘉明先生Other employees 7,504,000 – – – 7,504,000其他員工 Total 23,504,000 – (4,000,000) – 19,504,000總計 Note: The closing price of the Shares immediately before the date on which the options were granted is HK$0.125. The exercise price is HK$0.125. The exercise period during which the options may be exercised is the period from the date of acceptance to 8 April 2030 (both days inclusive). The date of grant was 9 April 2020.All the existing share options of the Company are vested upon granting. Forfeiture of share options are transferred from share option reserve to accumulated profits or losses within the equity of the Company. The exercise price of the forfeited share options is HK$0.125.Save as disclosed above, no options were granted, exercised, forfeited, cancelled or lapsed during the nine months ended 30 September 2023.附註：於所授出之購股權的當日前之股份收市價為0.125港元。

行使價為0.125港元。

可行使購股權之行使期由接納購股權當日至二零三零四月八日（首尾兩天包括在內）。

授出日期為二零二零四月九日。

本公司之所有現有購股權乃於授出時歸屬。

沒收之購股權由購股權儲備轉撥至本公司權益內的累計損益中。

已沒收之購股權之行使價為0.125港元。

除上文所披露者外，截至二零二三年九月三十日止九個月，並無購股權獲授出、行使、沒收、註銷或失效。

華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 11MANAGEMENTDISCUSSIONANDANALYSIS管理層討論及分析計算購股權之公平值時已使用以下假設：緊接授出日期之前的收市股價0.123港元授出日期之股價0.125港元行使價0.125港元預期年期十年預期波幅103.1%股息率無無風險利率0.778%二項式模式乃用於估計購股權之公平值。

購股權之價值受限於二項式模式的限制及多項假設，相關假設屬主觀因素且難以確定。

主觀輸入值假設如有變動會對公平值估值造成重大影響。

資本架構於二零二三年八月十八日，本公司之其中一位董事行使於二零二零年四月九日所授予的4,000,000股份認股權（根據本公司二零二零年一月十三日採納的的股份期權計劃）。

除本報告其他部分所披露者外，於報告期間，本公司的資本架構並無任何變動。

其股本僅包括普通股。

於二零二三年九月三十日，本公司已發行股本為約4.2百萬港元，其已發行股本數目為418,472,000股每股0.01港元之股份。

主要風險及不明朗因素本集團認為營運涉及若干風險及不明朗因素，其中有一部分乃本集團無法控制。

有關風險因素的詳細討論載於日期為二零一八年十一月三十日之招股章程「風險因素」一節。

The following assumptions were used to calculate the fair values of share options:Closing share price immediately before date of grantHK$0.123Grant date share price HK$0.125Exercise price HK$0.125Expected life ten years Expected volatility 103.1%Dividend yield nilRisk-free interest rate 0.778%The binomial model has been used to estimate the fair value of the share options. The value of the share options is subject to the limitations of the binomial model and a number of assumptions which are subjective and difficult to ascertain. Changes in the subjective input assumptions could materially affect the fair value estimate.CAPITALSTRUCTUREOn 18 August 2023, one of the directors of the Company exercise of 4,000,000 share options granted on 9 April 2020 under the Company’s share option scheme adopted on 13 January 2020.Save as disclosed elsewhere in the Report, there has been no change in the Company’s capital structure during the Reporting Period, which only comprises ordinary shares. As at 30 September 2023, the Company’s issued share capital was approximately HK$4.2 million and the number of its issued shares was 418,472,000 of HK$0.01 each.PRINCIPALRISKSANDUNCERTAINTIESThe Group believed that there were certain risks and uncertainties involved in the operations, some of which were beyond the Group’s control. A detailed discussion of the risk factors was set forth in the section headed “Risk Factors” in our Prospectus dated 30 November 2018.Third Quarterly Report 2023第三季度業績報告12MANAGEMENTDISCUSSIONANDANALYSIS管理層討論及分析外匯風險我們營運、資產及負債的功能貨幣大部分以人民幣計值。

因此，除我們的港元、美元及加元計值銀行結餘外，我們並無面臨任何變現損失的重大外匯風險。

本集團現時並無外匯對沖政策。

本集團並無參與任何衍生工具協議，且並無承諾任何金融工具以對沖其於報告期間的外匯風險。

管理層將密切監控本集團的外匯風險，並將於有需要時考慮對沖重大的外幣風險。

庫務政策本集團將繼續採用審慎的庫務政策管理本集團的現金結餘，並維持穩健的流動資金，以確保本集團作好準備把握日後的增長機遇。

重大收購及出售附屬公司及關聯公司於二零二二年十二月十九日，深圳華康與賣方訂立買賣協議，根據條款賣方同意出售而深圳華康同意購買海南金諾賽19%股權，該公司於中國註冊成立之有限公司，主要在中國從事製造及銷售金線蓮提取物產品及相關補充劑，現金代價為人民幣1.9百萬元。

於二零二三年二月九日，深圳華康與賣方訂立買賣協議的補充協議，以修訂及補充買賣協議的若干條件，據此，倘於二零二三年六月三十日或之前未能達成條件，賣方須向深圳華康退還代價人民幣1.9百萬元，而深圳華康須向賣方退還海南金諾賽19%股權。

FOREIGNEXCHANGEEXPOSUREThe functional currencies of our operations, assets and liabilities were mostly denominated in RMB. Therefore, we were not exposed to any significant foreign exchange risk for realised losses, except for our HK$, US$ and CAD denominated bank balances. The Group currently did not have a foreign currency hedging policy. The Group did not engage in any derivatives agreements and did not commit to any financial instruments to hedge its foreign exchange exposure throughout the Reporting Period. The management will closely monitor our Group’s foreign currency exposure and will consider hedging significant foreign currency exposure should the need arises.TREASURYPOLICIESThe Group will continue to employ a prudent treasury policy in managing the Group’s cash balances and maintain strong and healthy liquidity to ensure that the Group is well placed to take advantage of future growth opportunities.MATERIALACQUISITIONSANDDISPOSALSOF SUBSIDIARIESANDAFFILIATEDCOMPANIESOn 19 December 2022, Shenzhen Huakang entered into a sale and purchase agreement with the vendor, pursuant to which the vendor agreed to sell, and Shenzhen Huakang agreed to purchase,19% equity interest in Hainan Jinnuosai, a company incorporated in the PRC with limited liability and is principally engaged in the manufacturing and sale of AFE products and related supplements in the PRC, at a cash consideration of RMB1.9 million.On 9 February 2023, Shenzhen Huakang and the vendor entered into a supplemental agreement to the sale and purchase agreement to amend and supplement certain conditions of the sale and purchase agreement, pursuant to which if the conditions are not fulfilled on or before 30 June 2023, the vendor shall refund to Shenzhen Huakang the consideration of RMB1.9 million and Shenzhen Huakang shall return to the vendor the 19% equity interest in Hainan Jinnuosai.華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 13MANAGEMENTDISCUSSIONANDANALYSIS管理層討論及分析於二零二三年六月三十日，由於另需時間以達成先決條件（「該等條件」），深圳華康及賣方訂立買賣協議的第二份補充協議（「第二份買賣補充協議」），據此同意將達成該等條件日期由「於二零二三年六月三十日」變更為「二零二三年十二月三十一日」。

於二零二三年九月三十日及截至本報告日，該19%股權交易尚未完成。

交易詳情載於本公司日期為二零二三年一月六日、二零二三年二月七日、二零二三年二月九日及二零二三年六月三十日的公告。

於報告期間，除上文披露者外，本集團並無作出任何重大收購及出售附屬公司及關聯公司。

重大投資持有於二零二三年九月三十日，本集團並無持有任何重大投資。

資產抵押於二零二三年九月三十日，本集團並沒有抵押任何重大資產（二零二二年十二月三十一日：就租賃負債抵押汽車，總賬面值為約人民幣217,000元）。

資本承擔於二零二三年九月三十日和二零二二年十二月三十一日，本集團就購買物業、廠房及設備，沒有任何資本承擔。

或然負債於二零二三年九月三十日，本集團並無任何重大或然負債（二零二二年十二月三十一日：無）。

On 30 June 2023, as further time is required for fulfilling the certain conditions (the “Conditions”), Huakang SZ and the vendor entered into a second supplemental agreement to the Sale and Purchase Agreement (the “Second Supplemental Sale and Purchase Agreement”), pursuant to which, it was agreed that the date which the Conditions shall be fulfilled be changed from “on or before 30 June 2023” to “on or before 31 December 2023”.The transaction of the 19% equity interest has not been completed as at 30 September 2023 and up to the date of this Report. Details of the transaction were set out in the Company’s announcements dated 6 January 2023,7 February 2023,9 February 2023 and 30 June 2023.For the Reporting Period, save as disclosed above, the Group did not make any material acquisitions and disposals of subsidiaries and affiliated companies.SIGNIFICANTINVESTMENTHELDAs at 30 September 2023, the Group did not have any significant investment held.PLEDGEOFASSETSAs at 30 September 2023, the Group did not pledge any assets of its material for lease liabilities (31 December 2022: pledged a motor vehicle for lease liabilities with aggregate net carrying amount of approximately RMB217,000).CAPITALCOMMITMENTSAs at 30 September 2023 and 31 December 2022, the Group did not have any capital commitments in respect of the acquisition of property, plant and equipment.CONTINGENTLIABILITIESAs at 30 September 2023, the Group did not have any significant contingent liabilities (31 December 2022: Nil).Third Quarterly Report 2023第三季度業績報告14MANAGEMENTDISCUSSIONANDANALYSIS管理層討論及分析FUTUREPLANSFORMATERIALINVESTMENTS ORCAPITALASSETSSave for the expected investment disclosed in the section headed “Material Acquisitions and Disposals of Subsidiaries and Affiliated Companies” in this Report, the Group does not have other plans for material investments and capital assets as at the date of this Report.DIVIDENDThe Directors do not recommend the payment of any dividend for the nine months ended 30 September 2023 (nine months ended 30 September 2022: Nil).SUBSEQUENTEVENTSSave as disclosed elsewhere in the Report, since 30 September 2023 up to the date of this Report no significant events affecting the Company have taken place.有關重大投資或資本資產的日後計劃除本報告「重大收購及出售附屬公司及關聯公司」一節所披露的預期投資外，本集團於本報告日並無其他有關重大投資及資本資產的計劃。

股息董事不建議派付截至二零二三年九月三十日止九個月的任何股息（截至二零二二年九月三十日止九個月：無）。

期後事項除於本報告其他部分所披露者外，自二零二三年九月三十日直至本報告日並無發生影響本公司的重大事件。

華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 15OTHERINFORMATION其他資料DIRECTORS’ ANDCONTROLLINGSHAREHOLDERS’ INTERESTINCONTRACTSApart from the contracts in relation to the reorganisation of our Group for the L i s t ing, no t ransact ions , arrangements and contracts of significance in relation to the Group’s business to which the Company, or any of its holding company or subsidiaries was a party and in which a Director, controlling shareholders (as defined in the GEMListing Rules) (“Controlling Shareholders”) of the Company and their respective connected parties had a material interest, whether directly or indirectly, subsisted at any time for Reporting Period.DIRECTORS ’ ANDCHIEF EXECUTIVE ’S INTERESTSANDSHORTPOSITIONSINSHARES, UNDERLYINGSHARESANDDEBENTURESAs at 30 September 2023, the interests and short positions of the Directors and chief executive and their associates in the Shares, Underlying Shares and debentures of the Company or any of the associated corporations (within the meaning of Part XV of the Securities and Futures Ordinance (Chapter 571 of the Laws of Hong Kong) (the “SFO”)) which, once the Shares are listed on GEM on the Stock Exchange, will have to be notified to the Company and the Stock Exchange pursuant to Divisions 7 and 8 of Part XV of the SFO (including any interest or short positions which they are taken or deemed to have under such provision of the SFO) or will be required, pursuant to section 352 of the SFO, to be entered in the register referred to therein, or will be required, pursuant to the Rules 5.46 to 5.67 of the GEMListing Rules relating to securities transactions by the Directors, to be notified to the Company and the Stock Exchange pursuant to the Model Code for Securities Transactions by Directors of Listed Issuers, will be as follows:董事及控股股東於合約的權益除有關本集團就上市進行重組的合約外，於報告期間內的任何時間，本公司或其任何控股公司或附屬公司概無參與訂立與本集團業務有關，而本公司董事、控股股東（定義見GEM上市規則）（「控股股東」）及彼等各自關連人士於當中直接或間接擁有重大權益的重大交易、安排及合約。

董事及最高行政人員於股份、相關股份及債權證的權益及淡倉於二零二三年九月三十日，董事及最高行政人員及彼等各自之聯繫人於本公司或其任何相聯法團（定義見香港法例第571章證券及期貨條例（「證券及期貨條例」）第XV部）的股份、相關股份及債權證中，擁有（一旦股份於聯交所GEM上市後）須根據證券及期貨條例第XV部第7及8分部知會本公司及聯交所的權益及淡倉（包括根據證券及期貨條例有關條文彼等被當作或被視為擁有的任何權益或淡倉），或根據證券及期貨條例第352條須登記於該條所指的登記冊內的權益及淡倉，或根據有關董事進行證券交易的GEM上市規則第5.46至5.67條上市發行人董事進行證券交易之標準守則須知會本公司及聯交所的權益及淡倉如下：Third Quarterly Report 2023第三季度業績報告16OTHERINFORMATION其他資料於股份之好倉本公司每股面值0.01港元之普通股Long Positions in the SharesOrdinary shares of HK$0.01 each of the CompanyName of Directors/chief executive董事╱最高行政人員姓名Capacity/Nature of interest身份╱權益性質Number of ordinary shares held(1)所持普通股數目(1)Number of share options held(4)所持購股權數目(4)Total interest權益總計Percentage of shareholding(2)股權百分比(2) Mr. Zhang Shuguang Interests of controlled corporation and concert party(3)238,056,0004,000,000242,056,00057.8%張曙光先生受控法團權益及一致行動人士(3)Mr. Zhang Chunguang Beneficial owner – 4,000,0004,000,0001.0%張春光先生實益擁有人Mr. Poon Lai Yin Michael Beneficial owner 4,000,000 – 4,000,0001.0%潘禮賢先生實益擁有人Mr. He Jiaming Beneficial owner – 4,000,0004,000,0001.0%何嘉明先生實益擁有人Notes:(1) All interest stated are long positions.(2) The calculation is based on the total number of 418,472,000 Shares in issue as at 30 September 2023.(3) On 16 November 2017, Mr. Zhang Shuguang and Mr. Chang Yim Yang entered into the Acting-in-concert Confirmation (“Confirmation”) to acknowledge and confirm, among other things, that they have been and will be actively cooperating, communicating, and acting in concert with each other with respect to their interest in or the business of the relevant members of our Group since they became shareholders of the Company and will continue to act in concert after the signing of the Confirmation. For further details, please refer to the section headed “History and Reorganisation” in the Prospectus. The aggregate of 238,056,000 Shares and 4,000,000 share options are deemed to be interested by them in aggregate under the SFO, consist of (i) 144,032,000 Shares held by Crystal Grant Limited (“Crystal Grant”), a company wholly owned by Mr. Zhang Shuguang, in which Mr. Zhang Shuguang is deemed to be interested under the SFO; and (ii) 94,024,000 Shares held by Ever Charming Inc. (“Ever Charming”), a company wholly owned by Mr. Chang Yim Yang, in which Mr. Zhang Shuguang is deemed to be interested as a result of being a party acting in concert with Mr. Chang Yim Yang; and (iii) 4,000,000 share options granted to Mr. Zhang Shuguang on 9 April 2020.附註：(1)所有所列權益均為好倉。

(2)此乃基於二零二三年九月三十日的已發行股份總數418,472,000股計算。

(3)於二零一七年十一月十六日，張曙光先生及張賢陽先生訂立一項一致行動確認書（「確認書」），以承認並確認（其中包括）彼等於成為本公司股東後一直並將就彼等於本集團有關成員公司之權益或相關業務積極合作溝通並彼此保持一致行動，且將於簽署確認書後繼續保持一致行動。

有關進一步詳情，請參閱招股章程「歷史及重組」一節。

根據證券及期貨條例，彼等合計被視為於合共238,056,000股股份和4,000,000股購股權中擁有權益，其中包括(i) Crystal Grant Limited（「Crystal Grant」，由張曙光先生全資擁有之公司） 持有之144,032,000股股份，根據證券及期貨條例張曙光先生被視為於其中擁有權益；及(ii) Ever Charming Inc.（「Ever Charming」，由張賢陽先生全資擁有之公司）持有之94,024,000股股份，由於張曙光先生為與張賢陽先生一致行動之人士，故其被視為於該等股份中擁有權益；及(iii)在二零二零年四月九日授於張曙光先生4,000,000股購股權。

華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 17OTHERINFORMATION其他資料(4)董事╱最高行政人員持有之本公司相關股份的詳情載於「購股權計劃」一節。

於相聯法團普通股之好倉(4) Details of the underlying shares of the Company held by the Director/chief executives are set out in the section headed “Share Option Scheme”.Long Position in the Ordinary Shares of Associated CorporationsName of Directors/chief executiveName of associated corporationCapacity/Nature of interestNumber of ordinary shares held(Note)Percentage of shareholding董事╱最高行政人員姓名相聯法團名稱身份╱權益性質所持普通股數目（附註）股權百分比 Mr. Zhang Shuguang Crystal Grant Limited Beneficial owner 100 shares of US$1.00 each100%張曙光先生Crystal Grant Limited實益擁有人100股每股1.00美元之股份Note: All interest stated are long positions.Save as disclosed above, as at 30 September 2023, none of the Directors and the chief executive of the Company had any interests or short positions in the Shares, underlying Shares or debentures of the Company or any of its associated corporations (within the meaning of Part XV of the SFO) which would have to be notified to the Company and the Stock Exchange under Divisions 7 and 8 of Part XV of the SFO (including interests or short positions which he is taken or deemed to have under such provision of the SFO) or which would be required, pursuant to Section 352 of the SFO, to be entered in the register referred to therein, or which would be required pursuant to Part XV of the SFO or Rules 5.46 to 5.67 of the GEMListing Rules to be notified to the Company and the Stock Exchange.附註：所有所列權益均為好倉。

除上文所披露者外，於二零二三年九月三十日，概無董事及本公司最高行政人員於本公司或其任何相聯法團（定義見證券及期貨條例第XV部）的股份、相關股份或債權證中擁有根據證券及期貨條例第XV部第7及第8分部須知會本公司及聯交所的任何權益或淡倉（包括根據證券及期貨條例有關條文彼被當作或視為擁有之權益或淡倉），或根據證券及期貨條例第352條須登記於該條所述登記冊的任何權益或淡倉，或根據證券及期貨條例第XV部或GEM上市規則第5.46條至第5.67條須知會本公司及聯交所的任何權益或淡倉。

Third Quarterly Report 2023第三季度業績報告18OTHERINFORMATION其他資料主要股東及其他人士於股份及相關股份之權益及淡倉於二零二三年九月三十日，據董事所知，以下人士（既非董事亦非本公司最高行政人員）於股份或相關股份中擁有根據證券及期貨條例第XV部第2及第3分部之條文須向本公司及聯交所披露，或記錄於本公司根據證券及期貨條例第336條須存置之登記冊內的權益或淡倉：SUBSTANTIALSHAREHOLDERS’ ANDOTHERS PERSONS’ INTERESTSANDSHORTPOSITIONS INSHARESANDUNDERLYINGSHARESAs at 30 September 2023, so far as is known to the Directors, the following persons (not being a Director or chief executive of the Company) had interest or short position in the Shares or underlying Shares which would fell to be disclosed to the Company and the Stock Exchange under the provision of Divisions 2 and 3 of Part XV of the SFO or as recorded in the register required to be kept by the Company pursuant to Section 336 of the SFO:Name of ShareholdersCapacity/Nature of interestNumber of ordinary shares held(1)Number of share options held(4) Total interestPercentage of shareholding(2)股東姓名╱名稱身份╱權益性質所持普通股數目(1)所持購股權數目(4)權益總計股權百分比(2) Crystal Grant Beneficial owner and concert party(3)238,056,0004,000,000242,056,00057.8%Crystal Grant實益擁有人及一致行動人士(3)Ever Charming Beneficial owner and concert party(3)238,056,0004,000,000242,056,00057.8%Ever Charming實益擁有人及一致行動人士(3)Mr. Chang Yim Yang Interests of controlled corporation(1)238,056,0004,000,000242,056,00057.8%張賢陽先生受控法團權益(1)華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 19OTHERINFORMATION其他資料附註：(1)所有所列權益均為好倉。

(2)此乃基於二零二三年九月三十日的已發行股份總數418,472,000股計算。

(3)於二零一七年十一月十六日，張曙光先生及張賢陽先生訂立確認書，以承認並確認（其中包括）彼等於成為本公司股東後一直並將就彼等於本集團有關成員公司之權益或相關業務積極合作溝通並彼此保持一致行動，且將於簽署確認書後繼續保持一致行動。

有關進一步詳情，請參閱招股章程「歷史及重組」一節。

根據證券及期貨條例，彼等合計被視為於合共238,056,000股股份和4,000,000股購股權中擁有權益，其中包括(i) Crystal Grant（由張曙光先生全資擁有之公司）持有之144,032,000股股份，根據證券及期貨條例張曙光先生被視為於其中擁有權益；(ii) Ever Charming（由張賢陽先生全資擁有之公司）持有之94,024,000股股份，由於張曙光先生為與張賢陽先生一致行動之人士，故其被視為於該等股份中擁有權益；及(iii)在二零二零年四月九日授於張曙光先生4,000,000股購股權。

(4)主要股東持有之本公司相關股份的詳情載於「購股權計劃」一節。

Notes:(1) All interests stated are long positions.(2) The calculation is based on the total number of 418,472,000 Shares in issue as at 30 September 2023.(3) On 16 November 2017, Mr. Zhang Shuguang and Mr. Chang Yim Yang entered into the Confirmation to acknowledge and confirm, among other things, that they have been and will be actively cooperating, communicating, and acting in concert with each other with respect to their interest in or the business of the relevant members of our Group since they became shareholders of the Company and will continue to act in concert after the signing of the Confirmation. For further details, please refer to the section headed “History and Reorganisation” in the Prospectus. The aggregate of 238,056,000 Shares and 4,000,000 share options are deemed to be interested by them in aggregate under the SFO, consist of (i) 144,032,000 Shares held by Crystal Grant, a company wholly owned by Mr. Zhang Shuguang, in which Mr. Zhang Shuguang is deemed to be interested under the SFO; (ii) 94,024,000 Shares held by Ever Charming, a company wholly owned by Mr. Chang Yim Yang, in which Mr. Zhang Shuguang is deemed to be interested as a result of being a party acting in concert with Mr. Chang Yim Yang; and (iii) 4,000,000 share options granted to Mr. Zhang Shuguang on 9 April 2020.(4) Details of the underlying shares of the Company held by the substantial shareholder are set out in the section headed “Share Option Scheme”.Third Quarterly Report 2023第三季度業績報告20OTHERINFORMATION其他資料董事收購股份或債權證的權利除本報告另有披露者外，於報告期間的任何時間及直至本報告日期，董事及本公司最高行政人員及彼等各自之緊密聯繫人（定義見GEM上市規則）概無於本公司及╱或其相聯法團（定義見證券及期貨條例）之股份或債權證中擁有任何權益或獲授予或行使可藉收購本公司及╱或其相聯法團股份或債權證而獲取利益之任何權利。

董事及控股股東的競爭權益董事確認，於報告期間及直至本報告日期，概無控股股東或董事或彼等各自之緊密聯繫人（定義見GEM上市規則）於本集團經營業務以外且直接或間接與本集團業務構成競爭或可能構成競爭的任何業務中擁有權益。

購買、出售或贖回上市證券於報告期間，本公司或其任何附屬公司概無購買、出售或贖回本公司任何上市證券。

董事資料變更根據GEM上市規則第17.50A(1)條，董事之資料變動載列如下：潘禮賢先生，為本集團執行董事，辭任Teamway International Group Holdings Limited（前稱金寶寶控股有限公司）（其於聯交所主板上市（股份代號：1239.HK））獨立非執行董事，自二零二三年十一月一日起生效。

除上述變動外，概無其他須根據GEM上市規則第17.50A(1)條予以披露之資料。

DIRECTORS’ RIGHTSTOACQUIRESHARESOR DEBENTURESSave as otherwise disclosed in this Report, at no time during the Reporting Period and up to the date of this Report, have the Directors and the chief executive of the Company and their respective close associates (as defined in the GEMListing Rules) had any interests in, or had been granted, or exercised any rights to acquire benefits by means of the acquisition of shares in, or debentures of, the Company and/or its associated corporations (within the meaning of SFO).COMPETINGINTERESTSOFDIRECTORSAND CONTROLLINGSHAREHOLDERSThe Directors confirm that none of the Controlling Shareholders or the Directors and their respective close associates (as defined in the GEMListing Rules) is interested in any business apart from the business operated by our Group which competes or is like to compete, directly or indirectly, with our Group’s business during the Reporting Period and up to the date of this Report.PURCHASE, SALESORREDEMPTIONOFLISTED SECURITIESThere were no purchases, sales or redemptions of the Company’s listed securities by the Company or any of its subsidiaries during the Reporting Period.CHANGESINDIRECTORSINFORMATIONPursuant to Rule 17.50A(1) of the GEMListing Rules, the change in information of Director is set out below: Mr. Poon Lai Yin Michael, an executive Director of the Group, resigned as independent non-executive director of Teamway International Group Holdings Limited (formerly known as Jin Bao Bao Holdings Limited), a company listed on the Main Board of the Stock Exchange (stock code: 1239.HK) with effect from 1 November 2023. Save as disclosed above, there is no other change in information of the Directors required to be disclosed pursuant to Rule 17.50A(1) of the GEMListing Rules.華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 21OTHERINFORMATION其他資料企業管治常規董事會（「董事會」）致力於持守較高的企業管治標準。

董事會相信，良好的企業管治標準對為本公司提供框架以保障股東利益、提升企業價值、制定業務策略及政策，以及提高透明度及問責性是必不可少的。

本公司已應用GEM上市規則附錄十五所載企業管治守則（「企業管治守則」）載列的原則及守則條文。

本公司自報告期間及直至本報告日期止期間（「有關期間」）已採納及遵守（如適用）企業管治守則。

董事會將持續監察及檢討本公司的企業管治常規，以確保遵守企業管治守則。

董事會已檢討本集團的內部監控系統，以確保建立有效及充分的內部監控系統。

董事會亦召開會議討論財務、營運及風險管理監控。

CORPORATEGOVERNANCEPRACTICESThe Board of the Directors (the “Board“) is committed to achieving high corporate governance standards.The Board believes that good corporate governance standards are essential in providing a framework for the Company to safeguard the interests of shareholders, enhance corporate value, formulate its business strategies and policies, and enhance its transparency and accountability.The Company has applied the principles and code provisions as set out in the Corporate Governance Code (the “CGCode”) contained in Appendix 15 of the GEM Listing Rules.The Company adopted and complied with, where applicable, the CGCode during the Reporting Period and up to the date of this Report (the “Relevant Period”).The Board will continue to monitor and review the Company’s corporate governance practices to ensure compliance with the CGCode.The Board conducted reviews of the system of internal controls of the Group to ensure that an effective and adequate internal control system is in place. The Board also convened meetings to discuss financial, operational and risk management control.Third Quarterly Report 2023第三季度業績報告22OTHERINFORMATION其他資料MODELCODEFORSECURITIESTRANSACTIONSThe Company has adopted a code of conduct regarding securities transactions by the Directors on terms no less exacting than the required standard of dealings concerning securities transactions by the Directors as set out in Rules 5.48 to 5.67 of the GEMListing Rules (the “Model Code”) as its own code governing securities transactions of the Directors (the “Required Standard”). Having made specific enquiry of all the Directors, all of them confirm that they have fully complied with the Required Standard during the Relevant Period except for the incident in connection with the disposal of Shares on 4 January 2023, which Mr. Zhang Shuguang is interested in the shares by reason of the Acting-in-concert Confirmation dated 16 November 2017, details of which were disclosed in the announcement of the Company dated 8 March 2023.Pursuant to Rule 5.66 of the Model Code, the Directors have also requested any employee of the Company or director or employee of a subsidiary of the Company (the “relevant employees”) who, because of his office or employment in the Company or a subsidiary, is likely to possess inside information in relation to the securities of the Company, not to deal in securities of the Company when he would be prohibited from dealing by the Model Code as if he were a Director. No incident of non-compliance of the Required Standard by the relevant employees was noted by the Company.進行證券交易的標準守則本公司已採納一套有關董事進行證券交易的操守守則作為其本身監管董事證券交易的守則（「必守標準」），其條款嚴格程度並不遜於GEM上市規則第5.48至5.67條所載有關董事進行證券交易的必守標準（「標準守則」）。

經向全體董事作出特定查詢後，全體董事均已確認彼等於有關期間內已遵守必守標準，除了事件有關於二零二三年一月四日出售股份事宜，當中張曙光先生因根據日期為二零一七年十一月十六日的一致行動人士確認函而於該股份擁有權益，詳情已於二零二三年三月八日之公告中披露。

根據標準守則第5.66條，董事亦已要求本公司的任何僱員、或本公司附屬公司的任何董事或僱員（「有關僱員」），不得利用彼等因在本公司或附屬公司的職務或工作而可能管有與本公司證券有關的內幕消息，在標準守則禁止董事買賣證券之期間買賣本公司的證券。

本公司並無獲悉有關僱員違反必守標準的事件。

華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 23OTHERINFORMATION其他資料審核委員會及審閱季度業績本公司審核委員會已告成立，並遵照GEM上市規則第5.28條至第5.33條及企業管治守則條文第D.3.3及D.3.7條訂明其職權範圍（「審核委員會」）。

審核委員會由四名獨立非執行董事組成，即鄭發丁博士（主席）、周國輝博士、陳健生先生及周靖雯女士。

審核委員會的主要職責包括協助董事會審閱財務資料和申報程序、風險管理和內部監控系統、內部審核職能的有效性、審核範圍和委任外聘核數師，以及讓本公司僱員可對有關本公司財務申報、內部監控或其他事宜的潛在不當行為提出關注的安排。

本報告中的財務信息尚未經過本公司審計師審閱或審核，但審核委員會成員已審閱於報告期間集團未經審核簡明綜合財務業績，及認為該等報表的編製符合適用的會計準則、GEM上市規則的規定及其他適用的法律規定，並已作出充分披露。

代表董事會主席兼執行董事張曙光香港，二零二三年十一月十四日AUDIT COMMITTEE AND REVIEW OF QUARTERLYRESULTS The audit committee of the Company has been established with its terms of reference in compliance with Rules 5.28 to 5.33 of the GEMListing Rules, and code provisions D.3.3 and D.3.7 of the CGCode (“Audit Committee”). The Audit Committee consists of four independent nonexecutive Directors, namely Dr. Cheng Faat Ting Gary (Chairman), Dr. Chow Kwok Fai Joseph, Mr. Chan Kin Sang and Ms. Chow Ching Man. The main duties of the Audit Committee are to assist the Board in reviewing the financial information and reporting process, risk management and internal control systems, effectiveness of the internal audit function, scope of audit and appointment of external auditors, and arrangements to enable employees of the Company to raise concerns about possible improprieties in financial reporting, internal control or other matters of the Company. The financial information in this Report has not been reviewed nor audited by the Company’s auditor, but the Audit Committee has reviewed the unaudited condensed consolidated financial results of the Group for the Reporting Period and is of the opinion that the preparation of such statements complied with the applicable accounting standards, the requirements under the GEMListing Rules and other applicable legal requirements, and that adequate disclosures have been made.On behalf of the BoardZhang ShuguangChairman and Executive DirectorHong Kong,14 November 2023Third Quarterly Report 2023第三季度業績報告24UNAUDITEDCONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME未經審核簡明綜合損益及其他全面收入表For the three months and nine months ended 30 September 2023截至二零二三年九月三十日止三個月及九個月The Board of the Directors (the “Board”) is pleased to announce the unaudited condensed consolidated results of the Group for the three months and nine months ended 30 September 2023 together with the unaudited comparative figures for the three months and nine months ended 30 September 2022 as follows:Three months ended 30 SeptemberNine months ended 30 September截至九月三十日止三個月截至九月三十日止九個月2023202220232022二零二三年二零二二年二零二三年二零二二年(unaudited) (unaudited) (unaudited) (unaudited)（未經審核） （未經審核） （未經審核） （未經審核） NOTESRMB’000 RMB’000 RMB’000 RMB’000附註人民幣千元人民幣千元人民幣千元人民幣千元 Revenue收入46,3096,95417,77418,751Cost of sales銷售成本(2,182) (1,899) (6,103) (6,041) Gross profit毛利4,1275,05511,67112,710Other income其他收入5154153528668Other gains and losses其他收益及虧損6 (99) 5834151,071Provision for Impairment losses on trade receivables, net貿易應收款項減值虧損撥備淨額(273) (215) (521) (407)Selling and distribution expenses銷售及分銷開支(2,378) (2,137) (6,141) (6,160)Administrative expenses行政開支(1,789) (2,159) (5,995) (6,009)Research and development expenses研發開支(826) (636) (2,425) (1,978)Finance costs融資成本(11) (12) (26) (45)Share of result of the associate分佔聯營公司業務– – – – Profit/(loss) before tax除稅前溢利╱（虧損） 7 (1,095) 632 (2,494) (150)Income tax expense所得稅開支853 (246) (3) (405) Profit/(loss) for the period attributable to the owners of the Company期內本公司擁有人應佔溢利╱（虧損）(1,042) 386 (2,497) (555) Other comprehensive (expense)/income:其他全面（開支）╱收益：Item that may be reclassified subsequently to profit or loss其後可能重新分類至損益的項目Exchange difference on consolidation綜合匯兌差額(84) (317) (409) (530) Total comprehensive income/(expense) for the period attributable to the owners of the Company本公司擁有人應佔期內全面收益╱（開支）總額(1,126) 69 (2,906) (1,085) RMB cents RMB cents RMB cents RMB cents人民幣仙人民幣仙人民幣仙人民幣仙Profit/(loss) per share每股溢利╱（虧損） 9Basic and diluted基本及攤薄(0.25) 0.09 (0.60) (0.13) 董事會（「董事會」）欣然公佈本集團截至二零二三年九月三十日止三個月及九個月的未經審核簡明綜合業績，連同截至二零二二年九月三十日止三個月及九個月的未經審核比較數字如下：華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 25UNAUDITEDCONDENSEDCONSOLIDATED STATEMENTOFCHANGESINEQUITY未經審核簡明綜合權益變動表For the nine months ended 30 September 2023截至二零二三年九月三十日止九個月Reserves儲備SharecapitalShare premiumCapital reserveStatutory reserveTranslation reserveShare optionreserveAccumulated profits/(loss) Sub-total Total equity股本股份溢價資本儲備法定儲備匯兌儲備購股權儲備累計溢利╱（虧損）小計權益總額RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元 At 1 January 2022 (audited)於二零二二年一月一日（經審核） 3,50947,2481,9432,3521552,4049454,19657,705Loss for the period期內虧損– – – – – – (555) (555) (555)Other comprehensive expense:其他全面開支：Item that may be reclassified subsequently to profit or loss其後可能重分類至損益的項目Exchange difference on consolidation綜合匯兌差額– – – – (530) – – (530) (530) Total comprehensive expense for the period期內全面開支總額– – – – (530) – (555) (1,085) (1,085) Transactions with owners:與擁有人之交易：Issuance of new share by way of placing以配售方式發行新股份1282,177 – – – – – 2,1772,305 Total transaction with owners與擁有人之交易總額1282,177 – – – – – 2,1772,305 At 30 September 2022 (unaudited)於二零二二年九月三十日（未經審核） 3,63749,4251,9432,352 (375) 2,404 (461) 55,28858,925 At 1 January 2023 (audited)於二零二三年一月一日（經審核） 3,63749,4251,9432,521 (256) 2,404 (3,150) 52,88756,524Loss for the period期內虧損– – – – – – (2,497) (2,497) (2,497)Other comprehensive expense:其他全面開支：Item that may be reclassified subsequently to profit or loss其後可能重分類至損益的項目Exchange difference on consolidation綜合匯兌差額– – – – (409) – – (409) (409) Total comprehensive expense for the period期內全面開支總額– – – – (409) – (2,497) (2,906) (2,906) Transactions with owners:與擁有人士交易：Issue of new shares upon exercise of options於購股權行使時發行股份37430 – – – – – 430467Recognition of share option reserve購股權儲備確認– – – – – (409) 409 – – Total transaction with owners與擁有人之交易總額37430 – – – (409) 409430467 At 30 September 2023 (unaudited)於二零二三年九月三十日（未經審核） 3,67449,8551,9432,521 (665) 1,995 (5,238) 50,41154,085 Third Quarterly Report 2023第三季度業績報告26NOTESTOTHEUNAUDITEDCONDENSED CONSOLIDATEDFINANCIALSTATEMENTS未經審核簡明綜合財務報表附註For the nine months ended 30 September 2023截至二零二三年九月三十日止九個月1. GENERALHuakang Biomedical Holdings Company Limited was incorporated in the Cayman Islands as an exempted company under the laws of the Cayman Islands with limited liability on 3 August 2017 and its shares are listed on the GEM of The Stock Exchange of Hong Kong Limited on 13 December 2018. The Company is controlled by Mr. Zhang Shuguang and Mr. Chang Yim Yang, who act in concert and hold equity interests in the Company indirectly through Crystal Grant Limited (wholly owned by Mr. Zhang Shuguang), a limited liability company incorporated in the British Virgin Islands (“BVI”) and Ever Charming Inc. (wholly owned by Mr. Chang Yim Yang), a limited liability company incorporated in the BVI, respectively. The addresses of the registered office and principal place of business of the Company are set out in the section headed “Corporate Information” to this Report.The Group is principally engaged in research and development, manufacturing, marketing and sale of biological reagents and auxiliary reproductive supplies and equipment in the PRC through its subsidiary,深圳華康生物醫學工程有限公司(Shenzhen Huakang Bio-Medical Engineering Limited*) (“Shenzhen Huakang”), a limited liability company established in the PRC on 26 June 1992.The consolidated financial statements are presented in RMB, which is the same as the functional currency of the Company and rounded to the nearest thousand unless otherwise stated.1.一般資料華康生物醫學控股有限公司於二零一七年八月三日根據開曼群島法律於開曼群島註冊成立為一間獲豁免有限公司，其股份於二零一八年十二月十三日在香港聯合交易所有限公司GEM上市。

本公司受張曙光先生及張賢陽先生（為一致行動人士，分別透過一間於英屬處女群島（「英屬處女群島」）註冊成立的有限公司Crystal Grant Limited（由張曙光先生全資擁有）及一間於英屬處女群島註冊成立的有限公司Ever Charming Inc.（由張賢陽先生全資擁有）間接於持有本公司權益）控制。

本公司之註冊辦事處及主要營業地點地址載於本報告「公司資料」一節。

本集團主要透過其附屬公司深圳華康生物醫學工程有限公司（「深圳華康」）（於一九九二年六月二十六日在中國成立的有限公司）於中國從事生物製劑及輔助生育用品和設備的研發、生產、營銷及銷售。

綜合財務報表以人民幣呈例，與本公司之功能貨幣相同，且除另有註明外，均四捨五入至最接近之千位數。

* The English name is for identification purpose華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 27NOTESTOTHEUNAUDITEDCONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS未經審核簡明綜合財務報表附註For the nine months ended 30 September 2023截至二零二三年九月三十日止九個月2.呈列基準未經審核簡明綜合財務報表乃根據香港會計師公會（「香港會計師公會」）頒佈之所有適用個別香港財務報告準則（「香港財務報告準則」）、香港會計準則（「香港會計準則」）及詮釋（下文統稱為「香港財務報告準則」）以及香港公司條例的披露規定而編製。

未經審核簡明綜合財務報表亦遵守聯交所GEM證券上市規則之適用披露規定。

編製未經審核簡明綜合財務報表所採納的會計政策與編製本集團截至二零二二年十二月三十一日止年度的年度綜合財務報表所應用者一致，惟於本集團自二零二三年一月一日開始之財政期間首次採用由香港會計師公會頒佈的新訂及經修訂香港財務報告準則除外。

採納新訂及經修訂香港財務報告準則對本未經審核簡明綜合財務報表並無重大財務影響。

且本未經審核簡明綜合財務報表所應用之會計政策並無重大變動。

2. BASISOFPRESENTATIONThe unaudited condensed consolidated financial statements have been prepared in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong Institute of Certified Public Accountants (the “HKICPA”), which collective term includes all applicable individual HKFRSs, Hong Kong Account ing Standards (“HKASs”) and Interpretations issued by the HKICPA and the disclosure requirements of the Hong Kong Companies Ordinance. The unaudited condensed consolidated financial statements also comply with the applicable disclosure requirements of the Rules Governing the Listing of Securities on GEM of the Stock Exchange.The accounting policies adopted in the preparation of the unaudited condensed consolidated financial statement are consistent with those applied in the preparation of the Group’s annual consolidated financial statements for the year ended 31 December 2022, except for the adoption of the new and revised HKFRSs issued by the HKICPA that are adopted for the first time for the Group financial period beginning on 1 January 2023.The adoption of the new and revised HKFRSs has had no significant effect on the unaudited condensed consolidated financial statements and there have been no significant changes to the accounting policies applied in the unaudited condensed consolidated financial statements.Third Quarterly Report 2023第三季度業績報告28NOTESTOTHEUNAUDITEDCONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS未經審核簡明綜合財務報表附註For the nine months ended 30 September 2023截至二零二三年九月三十日止九個月未經審核簡明綜合財務報表乃根據歷史成本基準編製。

未經審核簡明綜合財務報表尚未由本公司核數師審核，但已由審核委員會審閱。

3.採用判斷及估計於編製本未經審核簡明綜合財務報表過程中，管理層於應用本集團會計政策時作出的重大判斷及估計不確定因素的主要來源與二零二二年年度財務報表所應用者相同。

The unaudited condensed consolidated financial statements have been prepared under the historical cost basis.The unaudited condensed consolidated financial statements have not been audited by the Company’s auditor, but have been reviewed by the Audit Committee.3. USEOFJUDGEMENTSANDESTIMATESIn preparing this unaudited condensed consolidated financial statements, the significant judgements made by the management in applying the Group’s accounting policies and the key sources of estimation uncertainty were the same as those that applied to 2022 annual financial statements.華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 29NOTESTOTHEUNAUDITEDCONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS未經審核簡明綜合財務報表附註For the nine months ended 30 September 2023截至二零二三年九月三十日止九個月4.收益及分部資料本集團的經營活動歸屬於研發、生產及銷售(i)生物製劑及輔助生育用品和設備及(ii)健康產品及保健品。

以下為對本集團收益之分析：(a)客戶合約收益分類4. REVENUEANDSEGMENTINFORMATIONThe Group’s operating activities are attributable to research and development, manufacturing and sales of (i) biological reagents and auxiliary reproductive supplies and equipment and (ii) healthcare products and supplements.The following is an analysis of the Group’s revenue:(a) Disaggregation of revenue from contracts with customersThree months ended 30 SeptemberNine months ended 30 September截至九月三十日止三個月截至九月三十日止九個月2023202220232022二零二三年二零二二年二零二三年二零二二年(unaudited) (unaudited) (unaudited) (unaudited)（未經審核） （未經審核） （未經審核） （未經審核）RMB’000 RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元人民幣千元 Sales of biological reagents銷售生物製劑Male fertility IVD reagents男性不育體外診斷試劑4,8494,91114,13413,498Parasite antibody detection reagents寄生蟲系列檢測試劑9171,2422,0232,252Epstein-Barr Virus antibody detection reagentsEB病毒檢測試劑233247524511Sales of auxiliary reproductive supplies and equipment銷售輔助生育用品和設備3103651,030905Sales of healthcare products and supplements銷售健康產品及保健品– 189631,585 Total總計6,3096,95417,77418,751 Types of customers客戶類別Distributors分銷商3,4963,7219,1609,487Non-distributors非分銷商2,8133,2338,6149,264 Total總計6,3096,95417,77418,751 Third Quarterly Report 2023第三季度業績報告30NOTESTOTHEUNAUDITEDCONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS未經審核簡明綜合財務報表附註For the nine months ended 30 September 2023截至二零二三年九月三十日止九個月就資源分配及分部業績評估而向本公司執行董事（即主要營運決策人（「主要營運決策人」））報告的資料著重於所交付或提供的商品或服務的類型。

釐定本集團可呈報分部時，概無將主要營運決策人所識別的經營分部合併計算。

根據本集團內部資料呈報目的，本公司董事已釐定存在兩個可呈報經營分部，載列如下：(1)生物製劑及輔助生育用品和設備；及(2)健康產品及保健品就評估分類表現及在分類間分配資源而言，主要營運決策人根據各分部的經營業績作出決策。

分部業績為呈報予主要營運決策人以供資源分配及評估分部表現的計量基準，其指各分部賺取的溢利或產生的虧損，當中並無分配若干其他收益及虧損、行政開支、總辦公室產生的融資成本、所得稅開支及分佔聯營公司業績。

Information reported to the executive directors of the Company, being identified as the chief operating decision makers (the “CODM”), for the purposes of resource allocation and assessment of segment performance focuses on types of goods or services delivered or provided. No operating segments identified by the CODM have been aggregated in arriving at the reportable segments of the Group.Based on the Group’s internal information reporting purpose, the directors of the Company have determined that there are two reportable operating segments which are set out below:(1) B i o l o g i c a l r e a g e n t s a n d a u x i l i a r y reproductive supplies and equipment; and(2) Healthcare products and supplementsFor the purpose o f as sess ing segment performance and allocating resources between segments, the CODM makes decisions according to the operating results of each segment.Segment results, which are the measures reported to the CODM for the purposes of resources allocation and assessment of segment performance, represent the profit earned or loss incurred by each segment without allocation of certain other gains and losses, administrative expenses, finance costs incurred by head office, income tax expense and share result of an associate.華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 31NOTESTOTHEUNAUDITEDCONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS未經審核簡明綜合財務報表附註For the nine months ended 30 September 2023截至二零二三年九月三十日止九個月(b) Segment revenue and resultsNine months ended 30 September截至九月三十日止九個月Biological reagents and auxiliary reproductive supplies and equipmentsHealthcare products and supplements Total生物製劑及輔助生育用品和設備健康產品及保健品總計202320222023202220232022二零二三年二零二二年二零二三年二零二二年二零二三年二零二二年(Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited)（未經審核） （未經審核） （未經審核） （未經審核） （未經審核） （未經審核）RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元 Segment revenue分部收益17,71117,166631,58517,77418,751 Segment results分部業績1,2913,187 (1,894) (1,578) (603) 1,609 Unallocated head office and corporate income and expenses未分配總辦公室及公司收入及開支– Other income －其他收入1481– Other gains and losses－其他收益及虧損198450– Administrative expenses－行政開支(2,097) (2,281)– Finance costs －融資成本(6) (9) Loss before taxation除稅前虧損(2,494) (150)Income tax expenses所得稅開支(3) (405) Loss for the period期內虧損(2,497) (555) (b)分部收益及業績Third Quarterly Report 2023第三季度業績報告32NOTESTOTHEUNAUDITEDCONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS未經審核簡明綜合財務報表附註For the nine months ended 30 September 2023截至二零二三年九月三十日止九個月(c) Geographical informationThe following table sets out information about the geographical location of the Group’s revenue from external customers which are based on the location of goods delivered.Nine months ended 30 September截至九月三十日止九個月20232022二零二三年二零二二年RMB’000 RMB’000人民幣千元人民幣千元 Revenue from external customers:外部客戶收益：The PRC中國17,71117,166Hong Kong香港621,469Canada加拿大1116 17,77418,751 (d) Information about major customersNone of the customers (including entities under common control) individually accounting for 10% or more of the Group’s total revenue during the nine months ended 30 September 2023 and 2022.(c)地域資料下表載列按貨品交付的地區劃分之本集團外部客戶收益之地域資料。

(d)有關主要客戶的資料截至二零二三年及二零二二年九月三十日止九個月，並無單獨佔本集團總收益10%或以上的客戶（包括受共同控制實體）。

華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 33NOTESTOTHEUNAUDITEDCONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS未經審核簡明綜合財務報表附註For the nine months ended 30 September 2023截至二零二三年九月三十日止九個月5. OTHERINCOMEThree months ended 30 SeptemberNine months ended 30 September截至九月三十日止三個月截至九月三十日止九個月2023202220232022二零二三年二零二二年二零二三年二零二二年(unaudited) (unaudited) (unaudited) (unaudited)（未經審核） （未經審核） （未經審核） （未經審核）RMB’000 RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元人民幣千元 Bank interest income銀行利息收入7545128260Government grants政府補助773190306Sundry income雜項收入7235210102 154153528668 6. OTHERGAINSANDLOSSESThree months ended 30 SeptemberNine months ended 30 September截至九月三十日止三個月截至九月三十日止九個月2023202220232022二零二三年二零二二年二零二三年二零二二年(unaudited) (unaudited) (unaudited) (unaudited)（未經審核） （未經審核） （未經審核） （未經審核）RMB’000 RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元人民幣千元 Foreign exchange gains (losses), net匯兌收益（虧損），淨額(99) 5834151,071 5.其他收入6.其他收益及虧損Third Quarterly Report 2023第三季度業績報告34NOTESTOTHEUNAUDITEDCONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS未經審核簡明綜合財務報表附註For the nine months ended 30 September 2023截至二零二三年九月三十日止九個月7.除稅前溢利╱（虧損）7. PROFIT/(LOSS) BEFORETAXThree months ended 30 SeptemberNine months ended 30 September截至九月三十日止三個月截至九月三十日止九個月2023202220232022二零二三年二零二二年二零二三年二零二二年(unaudited) (unaudited) (unaudited) (unaudited)（未經審核） （未經審核） （未經審核） （未經審核）RMB’000 RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元人民幣千元 Finance costs融資成本Finance charges on lease liabilities租賃負債的財務費用11122645 Staff costs, including directors’ remuneration員工成本，包括董事薪酬Directors’ emoluments董事薪酬6755861,6371,766Other staff costs:其他員工成本：Salaries, bonus and other benefits薪金、花紅及其他福利2,4402,1386,6636,354Contributions to defined contribution plans定額供款計劃供款5394861,5311,440 3,6543,2109,8319,560 Other items其他項目Auditor’s remuneration核數師酬金163177473466Amortisation of intangible assets (included in cost of sales)無形資產攤銷（包含在銷售成本）169103508264Cost of inventories存貨成本2,1821,8996,1036,041Depreciation of property, plant and equipment物業、廠房及設備折舊3194221,2961,303Depreciation of right-of-use assets使用權資產折舊206207619761Other rental and related expenses其他租賃及有關開支– Short term lease －短期租賃112 – 324 –Write-off of inventories (included in selling and distribution expenses)存貨核銷（包含銷售及分銷開支）195 – 26116 華康生物醫學控股有限公司Huakang Biomedical Holdings Company Limited 35NOTESTOTHEUNAUDITEDCONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS未經審核簡明綜合財務報表附註For the nine months ended 30 September 2023截至二零二三年九月三十日止九個月8.所得稅開支8. INCOMETAXEXPENSEThree months ended 30 SeptemberNine months ended 30 September截至九月三十日止三個月截至九月三十日止九個月2023202220232022二零二三年二零二二年二零二三年二零二二年(unaudited) (unaudited) (unaudited) (unaudited)（未經審核） （未經審核） （未經審核） （未經審核）RMB’000 RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元人民幣千元 Current tax即期稅項PRCEnterprise Income Tax中國企業所得稅– Current year －本年度(53) 2463405 The Company and the subsidiaries incorporated in the BVI are tax-exempted. Entity established in the PRC is subject to PRCEnterprise Income Tax at a statutory rate of 25%. Since the Group’s PRC subsidiary, Shenzhen Huakang is recognised as “New and High Technology Enterprise” and therefore is entitled to a concessional tax rate of 15%. The entitlement of this tax benefit is subject to renewal by respective tax bureau in the PRC every three years. The latest approval for Shenzhen Huakang enjoying this tax benefit was obtained in December 2020 for the three years ending 31 December 2023.Hong Kong Profits Tax has not been provided as the Group had no assessable profit arising from Hong Kong for the nine months ended 30 September 2023 and 2022.No provision for deferred taxation has been made in the unaudited condensed consolidated financial statements as there were no significant temporary differences arising during the nine months ended 30 September 2023 and 2022 or at the end of each reporting period.本公司及於英屬處女群島註冊成立的附屬公司均免稅。

於中國成立之實體須按中國企業所得稅法定稅率25%繳納稅項。

由於本集團的中國附屬公司深圳華康獲評為「高新技術企業」，因此可享有15%的優惠稅率。

該項稅務優惠資格須每三年獲相關中國稅務局重續。

深圳華康最近獲此稅務優惠審批之時間為二零二零年十二月，有效期為截至二零二三年十二月三十一日止三年。

由於本集團於截至二零二三年及二零二二年九月三十日止九個月並無在香港產生應課稅溢利，故並無就香港利得稅作出撥備。

由於截至二零二三年及二零二二年九月三十日止九個月或各報告期末並無重大暫時性差異，因此未經審核簡明綜合財務報表並無計提遞延稅項撥備。

Third Quarterly Report 2023第三季度業績報告36NOTESTOTHEUNAUDITEDCONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS未經審核簡明綜合財務報表附註For the nine months ended 30 September 2023截至二零二三年九月三十日止九個月9.每股溢利╱（虧損）本公司擁有人應佔每股基本溢利╱（虧損）的計算乃基於以下數據：9. PROFIT/(LOSS) PERSHAREThe calculation of the basic profit/(loss) per share attributable to the owners of the Company is based on the following data:Three months ended 30 SeptemberNine months ended 30 September截至九月三十日止三個月截至九月三十日止九個月2023202220232022二零二三年二零二二年二零二三年二零二二年(unaudited) (unaudited) (unaudited) (unaudited)（未經審核） （未經審核） （未經審核） （未經審核）RMB’000 RMB’000 RMB’000 RMB’000人民幣千元人民幣千元人民幣千元人民幣千元 Profit/(loss):溢利╱（虧損）：Profit/(loss) for the period attributable to the owners of the Company for the purpose of basic profit/(loss) per share計算每股基本溢利╱（虧損）所用本公司擁有人應佔期內溢利╱（虧損） (1,042) 386 (2,497) (555) Number of shares:股份數目：Weighted average number of ordinary shares of the Company in issue for the purpose of basic loss per share計算每股基本虧損所用本公司已發行普通股加權平均數416,385,043403,932,609415,116,689401,325,275 Diluted loss per share is the same as basic loss per share as the effect of potential ordinary shares is anti-dilutive during the nine months ended 30 September 2023 and 2022.10. DIVIDENDNo dividend was paid or declared by the Company during the nine months ended 30 September 2023 and 2022, nor has any dividend been proposed since the end of the Reporting Period.截至二零二三年及二零二二年九月三十日止九個月，由於普通股具有潛在反攤薄效應，故每股攤薄虧損與每股基本虧損相同。

10.股息截至二零二三年及二零二二年九月三十日止九個月，本公司概無派付或宣派任何股息，及自報告期末亦無建議派付任何股息。

公司資料 管理層討論及分析 其他資料 未經審核簡明綜合損益及其他全面收入表 未經審核簡明綜合權益變動表 未經審核簡明綜合財務報表附註