05158中國生物醫學 第三季度季报.ppt

China Bio-Med Regeneration Technology Limited中國生物醫學再生科技有限公司,Incorporated in the Cayman Islands with limited liability,於開曼群島註冊成立之有限公司,Stock Code 股份代號：8158,Third Quarterly Report 第三季度報告,2010,CHARACTERISTICS OF THE GROWTH ENTERPRISEMARKET(“GEM”)OF THE STOCK EXCHANGE OF HONGKONG LIMITED(THE“STOCK EXCHANGE”)GEM has been positioned as a market designed toaccommodate companies to which a higher investmentrisk may be attached than other companies listed on theStock Exchange.Prospective investors should be awareof the potential risks of investing in such companies andshould make the decision to invest only after due andcareful consideration.The greater risk profile and othercharacteristics of GEM mean that it is a market moresuited to professional and other sophisticated investors.Given the emerging nature of companies listed on GEM,there is a risk that securities traded on GEM may bemore susceptible to high market volatility than securitiestraded on the Main Board and no assurance is given thatthere will be a liquid market in the securities traded onGEM.Hong Kong Exchanges and Clearing Limited and the StockExchange take no responsibility for the contents of this report,make no representation as to its accuracy or completenessand expressly disclaim any liability whatsoever for any losshowsoever arising from or in reliance upon the whole or any partof the contents of this report.This report,for which the directors of China Bio-MedRegeneration Technology Limited(the“Directors”)collectivelyand individually accept full responsibility,includes particularsgiven in compliance with the Rules Governing the Listing ofSecurities on the GEM of the Stock Exchange(the“GEMListing Rules”)for the purpose of giving information with regardto China Bio-Med Regeneration Technology Limited.TheDirectors,having made all reasonable enquiries,confirm that,tothe best of their knowledge and belief:the information containedin this report is accurate and complete in all material respectsand not misleading or deceptive,and there are no other mattersthe omission of which would make any statement herein or thisreport misleading.,香 港 聯 合 交 易 所 有 限 公 司（聯 交所）創業板市場（創業板）之特點創業板之定位乃為相比其他在聯交所上市之公司帶有較高投資風險之公司提供一個上市之市場。有意投資之人士應瞭解投資於該等公司之潛在風險，並應經過審慎周詳之考慮後方可作出投資決定。創業板之較高風險及其他特色表示創業板較適合專業及其他資深投資者。鑑於在創業板上市之公司屬新興性質，在創業板買賣之證券可能會較在主板買賣之證券承受較大之市場波動風險，同時無法保證在創業板買賣之證券會有高流通量之市場。香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就本報告全部或任何部份內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。本報告旨在遵照聯交所創業板證券上市規則（創業板上市規則）之規定，提供有關中國生物醫學再生科技有限公司之資料。中國生物醫學再生科技有限公司各董事（董事）對此共同及個別承擔全部責任。董事在作出一切合理查詢後確認，就彼等所知及所信，本報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，足以令致本報告或其所載任何陳述產生誤導。,報表,4,002,The board of Directors(the“Board”)of China Bio-MedRegeneration Technology Limited(the“Company”)herebyannounces the unaudited consolidated results of the Companyand its subsidiaries(collectively,the“Group”)for the threemonths and nine months ended 31 January 2011,together withthe comparative unaudited figures for the corresponding periodin 2010 as follows:UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF COMPREHENSIVE INCOMEFor the three and nine months ended 31 January 2011,中國生物醫學再生科技有限公司（本公司）董事會（董事會）謹此宣佈本公司及其附屬公司（統稱本集團）截至二零一一年一月三十一日止三個月及九個月之未經審核綜合業績，連同二零一零年同期之未經審核比較數字如下：未經審核簡明綜合全面收入截至二零一一年一月三十一日止三個月及九個月,Three months ended31 January截至一月三十一日止三個月,Nine months ended31 January截至一月三十一日止九個月,2011,2010,2011,2010,二零一一年 二零一零年,二零一一年 二零一零年,Notes附註,HK$000千港元,HK$000千港元,HK$000千港元,HK$000千港元,Continuing operations,持續經營業務,RevenueDirect CostsGross profit/(loss),收益直接成本毛利（損）,3,43(30)13,9(66)(57),Loss on financial assets at fair value,透過損益按公平值列賬之,through profit or loss,財務資產之虧損,(9,140),Other income,其他收入,66,683,84,(1,707),Negative goodwill from acquisition of,自收購附屬公司的股權之,equity interest of subsidiaryAdministrative and operating expensesOperating lossFinance costsLoss before income tax,負商譽行政及經營開支經營虧損財務費用除所得稅前虧損,(14,844)(14,778)(59)(14,837),(4,891)(4,208)2,601(1,607),36,255(37,401)(1,049)(2,130)(3,179),(32,320)(43,224)(3,639)(46,863),Income tax expense,所得稅開支,5,576,1,726,2,000,Loss from continuing operations,持續經營業務之虧損,(14,261),(1,607),(1,453),(44,863),Discontinued operationLoss for the period from discontinued,已終止經營業務已終止經營業務之,operation,本期間虧損,(6,333),(16,283),Loss for the period,本期間虧損,(14,261),(7,940),(1,453),(61,146),Other comprehensive incomeExchange gain/(loss)on translationof financial statements of foreign,其他全面收入換算海外業務財務報表之匯兌收益（虧損）,operations,2,260,3,4,195,(98),Other comprehensive income,期內其他全面收入,for the period,2,260,3,4,195,(98),Total comprehensive income,期內全面總收入,for the period,(12,001),(7,937),2,742,(61,244),China Bio-Med Regeneration Technology Limited Third Quarterly Report 2010,7,003,Three months ended31 January截至一月三十一日止三個月,Nine months ended31 January截至一月三十一日止九個月,2011,2010,2011,2010,二零一一年 二零一零年,二零一一年 二零一零年,Notes附註,HK$000千港元,HK$000千港元,HK$000千港元,HK$000千港元,Profit/(loss)for the periodattributable to:,期內應佔溢利（虧損）：,Owners of the CompanyMinority interest,本公司擁有人少數股東權益,(12,585)(1,676)(14,261),(4,107)(3,833)(7,940),3,857(5,310)(1,453),(50,156)(10,990)(61,146),Total comprehensive incomeattributable to:,應佔全面總收入：,Owners of the CompanyMinority interest,本公司擁有人少數股東權益,(10,365)(1,636)(12,001),(4,104)(3,833)(7,937),8,012(5,270)2,742,(50,254)(10,990)(61,244),Earnings/(loss)per share for profit/本公司擁有人應佔溢利(loss)attributable to the owners of（虧損）之每股盈利,the Company basic(HK cents)From continuing and discontinued,（虧損）基本（港仙）持續及已終止經營業務,operations,(0.178),(0.116),0.058,(1.771),From continuing operations,持續經營業務,(0.178),0.063,0.058,(1.196),diluted(HK cents)From continuing and discontinued,攤薄（港仙）持續及已終止經營業務,operations,N/A不適用,N/A不適用,N/A不適用,N/A不適用,From continuing operations,持續經營業務,N/A不適用,N/A不適用,N/A不適用,N/A不適用,中國生物醫學再生科技有限公司,二零一零年第三季度報告,004,Notes:,附註：,1.,GENERAL INFORMATIONChina Bio-Med Regeneration Technology Limited(the“Company”)was incorporated as an exempted company with limited liabilityin the Cayman Islands under the Companies Law(Revision 2001)of Cayman Islands on 20 April 2001.The address of its registeredoffice is P.O.Box 309,Ugland House,South Church Street,George Town,Grand Cayman,KY1-1104,Cayman Islands andits principal place of business is Suites 31015,31st Floor,DahSing Financial Centre,108 Gloucester Road,Wanchai,HongKong.The Companys shares are listed on the Growth EnterprisesMarket(the“GEM”)of the Stock Exchange of Hong Kong Limited(the“Stock Exchange”).,1.,一般資料中國生物醫學再生科技有限公司（本公司）於二零零一年四月二十日根據開曼群島公司法（二零零一年修訂版）在開曼群島註冊成立為受豁免有限公司。其註冊辦事處及主要營業地點之地址分別為P.O.Box 309,Ugland House,SouthChurch Street,George Town,Grand Cayman,KY1-1104,CaymanIslands及香港灣仔告士打道108號大新金融中心31 樓3101-5 室。本,公司股份於香港聯合交易所有限公司（聯交所）創業板（創業板）上市。,The Company is an investment holding company.The principalactivities of its subsidiaries are the provision of tissue engineeringproducts.,本公司乃一間投資控股公司，其附屬公司之主要業務為提供組織工程產品。,2.,BASIS OF PREPARATIONThe unaudited condensed consolidated financial information forthe nine months ended 31 January 2011 have been preparedunder historical cost convention and in accordance with the HongKong Financial Reporting Standard(“HKFRS”)issued by theHong Kong Institute of Certified Public Accountants(“HKICPA”),accounting principles generally accepted in Hong Kong,thedisclosure requirements of the Hong Kong Companies Ordinanceand the applicable disclosure requirements set out in the Rules,2.,編製基準截至二零一一年一月三十一日止九個月的未經審核簡明綜合財務資料乃根據歷史成本記賬法及遵照香港會計師公會頒佈之香港財務報告準則（香港財務報告準則）、香港普遍認可會計政策及遵照香港公司條例之披露規定及聯交所創業板證券上市規則之適用披露規定而編製。,Governing the Listing of Securities on the GEM of the StockExchange.,The principal accounting policies used in the preparation of theunaudited condensed consolidated results are consistent withthose adopted in the preparation of the annual consolidatedfinancial statements of the Group for the year ended 30 April2010.The unaudited consolidated results have been reviewed by theAudit Committee of the Company.China Bio-Med Regeneration Technology Limited Third Quarterly Report 2010,編製未經審核綜合業績所使用之主要會計政策與編製本集團截至二零一零年四月三十日止年度之年度綜合財務報表所採用者貫徹一致。未經審核綜合業績已由本公司之審核委員會審閱。,9,005,3.,REVENUEThe Groups revenue represents the net amounts received andreceivable from sales of goods provided by the Group to outsidecustomers and invoiced value of tissue engineering skin during thenine months ended 31 January 2011.,3.,收益本集團收益指本集團於截至二零一一年一月三十一日止九個月內向外部顧客出售貨物之已收及應收款項淨額，以及組織工程皮膚的發票,價值。Nine months ended31 January截至一月三十一日止九個月,2011二零一一年HK$000千港元,2010二零一零年HK$000千港元,Continuing operationsDiscontinued operations,持續經營業務已終止經營業務,4343,11,00911,018,4.,FINANCE COSTS,4.,財務費用,Nine months ended31 January截至一月三十一日止九個月,2011二零一一年HK$000千港元,2010二零一零年HK$000千港元,Interest on bank loans,other payablesand amounts due to minorityshareholders of subsidiaries:Continuing operations,銀行貸款、其他應付賬項及應付附屬公司少數股東款項之利息：持續經營業務,Wholly repayable within five yearsImputed interest on convertiblebondsInterest on bank overdraftsDiscontinued operationsWholly repayable within five years,須於五年內全數償還可換股債券之應歸利息銀行透支利息已終止經營業務須於五年內全數償還中國生物醫學再生科技有限公司,9331,175222,1302,130二零一零年第三季度報告,2,0121,6273,63951513,690,7.,7.,(i),(i),006,5.,INCOME TAX EXPENSES,5.,所得稅開支,Nine months ended31 January截至一月三十一日止九個月,2011二零一一年HK$000千港元,2010二零一零年HK$000千港元,Hong Kong Profits tax,香港利得稅,Current periodOver provision in prior periodsDeferred taxation,本期間過往期間之超額撥備遞延稅項,1,7261,726,2,0002,0002,000,No provision for profits tax has been made in the financialstatements for the current period as companies comprising theGroup had no assessable profits.,由於組成本集團之各公司並無應課稅溢利，故當前期間財務報表並無作出利得稅撥備。,6.,DIVIDENDSThe Board does not recommend the payment of dividend for thenine months ended 31 January 2011(2010:Nil).,6.,股息董事會不建議派發截至二零一一年一月三十一日止九個月之股息（二,零一零年：無）。,PROFIT/(LOSS)PER SHAREFrom continuing and discontinued operationsThe calculation of the basic profit/(loss)per share for thenine months ended 31 January 2011 and 2010 is based onthe unaudited consolidated profit attributable to the ownersof the Company of approximately HK$3,857,000(2010:loss approximately HK$50,156,000)and the weightedaverage number of ordinary shares 6,661,227,826(2010:2,831,720,580 ordinary shares)in issue during the period.No diluted loss per share attributable to owners of theCompany was presented for the period ended 31 January2010 as the potential ordinary shares had anti-dilutiveeffect.,每股溢利（虧損）來自持續及已終止經營業務截至二零一一年及二零一零年一月三十一日止九個月之每股基本溢利（虧損）乃根據本公司擁有人應佔未經審 核 綜 合 溢 利 約 3,857,000港元（二零一零年：虧損約50,156,000 港 元）及 期 內 已發行普通股之加權平均數6,661,227,826 股（二 零 一 零年：2,831,720,580 股 普 通股）計算。由於潛在普通股具有反攤薄影響，故此並無呈列截至二零一零年一月三十一日止期間之本公司擁有人應佔每股,已攤薄虧損。China Bio-Med Regeneration Technology Limited Third Quarterly Report 2010,007,(ii),From continuing operationsThe calculation of the basic profit/(loss)per share fromcontinuing operations for the nine months ended 31January 2011 and 2010 is based on the unauditedconsolidated profit attributable to the owners of theCompany of approximately HK$3,857,000(2010:loss approximately HK$33,873,000)and the weightedaverage number of 6,661,227,826 ordinary shares(2010:2,831,720,580 ordinary shares)in issue during theperiod.,(ii),來自持續經營業務截至二零一一年及二零一零年一月三十一日止九個月來自持續經營業務之每股基本溢利（虧損）乃根據本公司擁有人應佔未經審核綜合溢利約3,857,000港元（二零一零年：虧損約33,873,000港元）及期內已發行普通股之加 權 平 均 數 6,661,227,826,股普通股（二零一零年：2,831,720,580股普通股）計算。,No diluted loss per share from continuing operationsattributable to owners of the Company was presented forthe period ended 31 January 2010 as the potential ordinaryshares had anti-dilutive effect.,由於潛在普通股具有反攤薄影響，故此並無呈列截至二零一零年一月三十一日止期间本公司擁有人應佔來自持續經營業務之每股攤薄虧損。,(iii),From discontinued operationsBasic loss per share attributable to owners of the Companyfrom the discontinued operations for period ended 31January 2010 was HK cents per share 0.575,based on theloss for the period ended 31 January 2010 attributable tothe owners of the Company from discontinued operationsof approximately of HK$16,283,000 and the weightedaverage number of 2,831,720,580 ordinary shares in issueduring the period.,(iii),來自已終止經營業務截至二零一零年一月三十一日止期間本公司擁有人應佔來自已終止經營業務之每股基本虧損為每股0.575港仙乃根據本公司擁有人應佔截至二零一零年一月三十一日止期間來自已終止經營業務之虧損約16,283,000港元及期,內已發行普通股之加權平均數2,831,720,580股計算。,No diluted loss per share from discontinued operationsattributable to owners of the Company was presented forthe period ended 31 January 2010 as the potential ordinaryshares had anti-dilutive effect.中國生物醫學再生科技有限公司,由於潛在普通股具有反攤薄影響，故此並無呈列截至二零一零年一月三十一日止期間本公司擁有人應佔來自持續經營業務之每股攤薄虧損。二零一零年第三季度報告,(i),(i),(ii),(ii),(iii),(iii),008,8.,SHARE CAPITAL,8.,股本,At 31 January 2011於二零一一年一月三十一日,At 30 April 2010於二零一零年四月三十日,Authorised capital:,法定股本：,No.of shares股份數目,Amount數額HK$000千港元,No.of shares股份數目,Amount數額HK$000千港元,Ordinary shares of HK$0.01 each,每股面值0.01港元之普通股,10,000,000,000,100,000,10,000,000,000,100,000,Issued and fully paid capital:,已發行及繳足資本：,At beginning of the period,於期初,5,476,880,000,54,769,2,480,880,000,24,809,Shares issued in placing,配售安排下所發行之股份,arrangement(note i)Conversion of convertible bond,（附註i）兌換可換股債券,496,000,000,4,960,(note ii),（附註ii）,1,500,000,000,15,000,2,500,000,000,25,000,Shares issued on exercise of share,因行使購股權而發行之股份,options(note iii),（附註iii）,80,000,000,800,At the end of period,於期終,7,056,880,000,70,569,5,476,880,000,54,769,Note:On 9 November 2009,pursuant to a placing agreementbetween the Company and a placing agent,the Companyissued an aggregate of 496,000,000 new ordinary shareof HK$0.01 each at a price of HK$0.26 per share toindependent third parties.The placement was completedon 26 November 2009.During the period,the convertible bonds with an aggregateprincipal amount of HK$45,000,000 were converted into1,500,000,000 ordinary shares of HK$0.01 each at aconversion price of HK$0.03 per share.The increase in share capital represented the sharesissued on exercise of share options,granted under theCompanys share option scheme.The weighted averageclosing price of the shares of the Company quoted on theStock Exchange immediately before the date on which theoptions were exercised was HK$0.27.China Bio-Med Regeneration Technology Limited Third Quarterly Report 2010,附註：於二零零九年十一月九日，根據本公司與配售代理訂立的配售協議，本公司按每股0.26港元之價格向獨立第三方 發 行 合 共 496,000,000 股每股面值0.01港元之新普通股。配售已於二零零九年十一月二十六日完成。期內，本金總額45,000,000港元之可換股債券按每股0.03 港 元 之 兌 換 價 兌 換 為1,500,000,000 股 每 股 面 值0.01港元之普通股。有關股本增加代表因行使本公司購股權計劃授出之購股權而發行之股份。緊隨該等購股權行使日期前於聯交所所報之本公司股份加權平均收市價為0.27港元。,(a),(a),009,9.,RESERVESFor the nine months ended 31 January 2011,9.,儲備截至二零一一年一月三十一日止,九個月Minority,Equity attributable to owners of the Company本公司擁有人應佔權益Convertiblebonds Accumulated,Interest少數股東權益,Total合計,Share,Share,Translation,Special,equity,profit/,capital,premium,reserve,reserve,reserve,(loss),Total,可換股債券,累積溢利,股本,股份溢價,換算儲備,特殊儲備,股本儲備,（虧損）,合計,HK$000千港元,HK$000千港元,HK$000千港元,HK$000千港元,HK$000千港元,HK$000千港元,HK$000千港元,HK$000千港元,HK$000千港元,(note a)（附註a）,At 1 May 2009(Audited),於二零零九年五月一日,（經審核）,24,809,139,676,1,000,(200),43,910,4,539,213,734,81,665,295,399,Loss for the period,期間虧損,(50,156),(50,156),(10,990),(61,146),Share issued at a premium,按溢價發行之股份（附註b）,(note b),4,960,124,000,128,960,128,960,Share issued expenses,發行股份開支,(1,000),(1,000),(1,000),Conversion of convertible bonds,兌換可換股債券,(note c&d),（附註c及d）,19,000,49,427,(20,857),47,570,47,570,Other comprehensive income:,其他全面收入：,Currency translations,貨幣換算,(98),(98),(98)