格隆汇11月29日丨领航医药生物科技(00399.HK)发布公告,截至2021年9月30日止6个月,公司收益为663.2万港元,同比减少7.27%;公司拥有人应占盈利为1.25亿港元,上年同期亏损为9344.9万港元;每股亏损8.54港仙。
On November 29th, 00399.HK announced that for the six months ended September 30, 2021, the company's income was HK $6.632 million, down 7.27% from the same period last year; the profit attributable to the company's owners was HK $125 million, compared with a loss of HK $93.449 million in the same period last year; a loss of HK8.54 cents per share.
公告称,转亏为盈乃主要由于可换股债券三完成第二次修订而产生的非现金项目所致。可换股债券三已重列至可换股债券三于完成日负债部分的公平值(比其账面值低)。负债部分账面值与公平值之间的差异约为2.51亿港元,已计入本财政期间的收益表内。
The announcement said that the turn from loss to profit was mainly due to the non-cash items resulting from the completion of the second revision of the convertible bonds. Convertible Bond III has been reclassified to the fair value of the liability portion of Convertible Bond III at the completion date (lower than its carrying amount). The difference between the carrying amount and fair value of the liability portion is approximately HK $251 million and has been included in the income statement for the current financial period.