健康元: 健康元药业集团股份有限公司2024年第三季度报告（英文版）内容摘要

（原标题：健康元药业集团股份有限公司2024年第三季度报告（英文版））

Joincare Pharmaceutical Group Industry Co., Ltd. 2024 Third Quarterly Report

I. MAJOR FINANCIAL DATA

(I) Major Accounting Data and Financial Indicators Unit: Yuan Currency: RMB

| Item|For the Reporting Period|YoY change(%)|From the beginning of the year to the end of the Reporting Period|YoY change(%)| | ---|---|---|---|---| | Revenues|3,664,194,805.57|-6.80|11,898,828,905.02|-5.95| | Net profit attributable to Shareholders of the listed company|335,135,597.05|24.95|1,111,560,063.92|2.58| | Net profit attributable to Shareholders of the listed company after deduction of extraordinary gain and loss|311,474,846.35|16.45|1,073,381,416.07|2.30| | Net cash flow from operating activities|N/A|N/A|2,613,605,501.06|6.25| | Basic earnings per share (RMB/share)|0.18|26.01|0.59|4.63| | Diluted earnings per share (RMB/share)|0.18|26.79|0.59|4.97| | Weighted average return on net assets(%)|2.32|Increased by 0.39 percentage points|7.82|Decreased by 0.40 percentage points|

(II) Items and Amounts of Extraordinary Gains and Losses √Applicable □N/A Unit: Yuan Currency: RMB

| Item|For the Reporting Period|From the beginning of the year to the end of the Reporting Period| | ---|---|---| | Gains and losses on disposal of non-current assets(including the reversal of previously recognized asset impairment provisions)|-303,991.87|-380,432.23| | Government grants recognized in profit or loss for the current period(excluding government grants that are closely related to the business of the Company and are provided in fixed amount or quantity continuously according to the applicable polices and standards of the country).|44,861,228.31|97,182,195.46| | Excluding effective hedging activities related to the company's ordinary operating business, this refers to gains and losses arising from changes in the fair value of financial assets and financial liabilities held by non-financial enterprises, as well as gains and losses from the disposal of financial assets and financial liabilities.|15,453,330.81|-1,320,002.12| | Other non-operating income and expenses excluding the above items|-8,178,945.07|-13,068,229.51| | Less: Effect of income tax|6,413,048.49|12,226,800.99| | Effect of minority equity(after tax)|21,757,822.99|32,008,082.76| | Total|23,660,750.70|38,178,647.85|

(III) Changes in Major Accounting Data and Financial Indicators and Reasons Thereof □Applicable √N/A

(IV) Material Changes in Other Items in Financial Statements and Financial Indicators and Reasons Thereof Unit: Yuan Currency: RMB

| Balance Sheet|30 September 2024|31 December 2023|Change in proportion （%）|Main Reason| | ---|---|---|---|---| | Other receivables|85,854,197.50|46,010,624.61|86.60|Mainly due to the stock options exercised by employees of the subsidiary Livzon Group this period have not yet received the corresponding payment.| | Non-current assets due within one year|650,845,317.12|406,376,425.44|60.16|Mainly due to an increase in time deposits maturing within one year.| | Other current assets|294,526,056.46|77,402,185.01|280.51|Mainly due to new short-term cash management activities.| | Other non-current financial assets|1,399,815,097.39|957,224,255.77|46.24|Mainly due to new cash management activities.| | Financial liabilities held for trading|267,731.76|86,817.12|208.39|Mainly due to changes in the fair value of forward foreign exchange contracts.| | Contract liabilities|98,823,153.11|159,082,637.65|-37.88|Mainly due to the recognition of revenue from contract advances that met the criteria for revenue recognition during this period.| | Taxes payable|271,059,346.85|410,202,854.09|-33.92|Mainly due to a decrease in corporate income tax payable this period.| | Non-current liabilities due within one year|1,930,684,639.47|718,564,144.31|168.69|Mainly due to the transfer of long-term loans maturing within one year.| | Other current liabilities|12,832,993.44|51,087,001.83|-74.88|Mainly due to a decrease in estimated refund liabilities.| | Long-term loans|1,372,606,325.72|3,122,273,278.99|-56.04|Mainly due to the reclassification of long-term loans maturing within one year to current liabilities.| | Other comprehensive income|-65,054,363.34|-12,246,131.22|N/A|Mainly due to changes in the fair value of other equity instruments and fluctuations in exchange rates, resulting in variations in foreign currency translation adjustments.|

| Statement of Income|January to September 2024|January to September 2023|Change in proportion （%）|Main Reason| | ---|---|---|---|---| | Financial expenses|-105,969,421.63|-314,423,140.18|N/A|Mainly due to a decrease in interest income from deposits and fluctuations in foreign exchange gains and losses.| | Gains from changes in fair value|-5,736,443.62|-46,003,628.22|N/A|Mainly due to fluctuations in the market value of held securities investments.| | Losses of credit impairment|-797,210.83|-17,737,505.85|N/A|Mainly due to a decrease in long-aged accounts receivable, leading to a corresponding reduction in expected credit impairment losses.| | Impairment loss of assets|-370,399.04|-200,478.63|N/A|Mainly due to an increase in losses from the disposal of fixed assets.| | Other comprehensive income, net of tax|-86,688,069.37|-22,658,520.87|N/A|Mainly due to changes in the fair value of other equity instrument investments and fluctuations in exchange rates, resulting in variations in foreign currency translation adjustments.|

| Cash Flow Statement|January to September 2024|January to September 2023|Change in proportion （%）|Main Reason| | ---|---|---|---|---| | Net cash flows from investing activities|-1,183,961,052.92|-675,752,976.46|N/A|Mainly due to a higher amount of investment payments made during the current period.|