Aesthetic Medical International Holdings Group Limited (Nasdaq:
AIH) (the “Company” or “AIH”), a leading provider of aesthetic
medical services in China, announced its unaudited financial
results for the three months ended March 31, 2023.
Dr. Pengwu Zhou, the Chairman and CEO of
the Company, commented, “The end of 2022 to the beginning of 2023
was a period of widespread infection of COVID-19 in China, which
had a profound impact on offline service providers. As a result, we
were not able to conduct business as usual for a significant
portion of January 2023. Despite the challenges faced by the
company, we remained committed to meeting the needs of our
customers and our treatment centers all resumed normal operations
in February. To protect our customers and employees from the second
wave of COVID-19 and Influenza A, we strengthened our medical
management personnel, implemented new safety protocols and adapted
to new working conditions to ensure that our customers continued to
receive safe and stable services.”
Dr. Zhou continued, “In February 2023,
we closed the Subscription Agreement with Jiechuang for a
consideration of RMB170 million, which will enable us to optimize
our capital structure and supplements liquidity for our future
expansion. The successful completion of our recent financing
illustrates the capital market’s confidence in us, and we look
forward to building on this success in the future. As the economy
begins to recover, we believe that consumers will be more willing
to invest in self-care and personal appearance as their financial
situations improve. With this in mind, we are optimistic about the
future of the aesthetic medical industry and our performances in
2023.”
First Quarter 2023 Financial Highlights
- Total revenue was RMB148.9 million
(USD21.7 million), a decrease of 7.3% from RMB160.7 million in the
first quarter of 2022.
- Gross profit was RMB72.6 million
(USD10.6 million), a decrease of 18.4% from RMB89.0 million in the
first quarter of 2022.
- Selling, general and administrative
("SG&A") expenses together were RMB67.2 million (USD9.8
million), a decrease of 20.4% from RMB84.4 million in the first
quarter of 2022, and SG&A expenses as a percentage of revenue
decreased from 52.5% to 45.1%.
- Adjusted profit after tax1 was
RMB4.0 million (USD0.6 million), compared with profit of RMB4.3
million in the first quarter of 2022.
- Adjusted EBITDA1 was RMB23.7
million (USD3.5 million), decreased from RMB27.0 million in the
first quarter of 2022.
____________________1 Adjusted EBITDA and adjusted profit are
not prepared in accordance with International Financial Reporting
Standards as issued by the International Accounting Standard Board,
or IFRS. For more information regarding non-IFRS financials, please
refer to “Non-IFRS Financial Measures” and “Reconciliations of IFRS
and Non-IFRS Results” appearing elsewhere in this press
release.
First Quarter 2023 Operational Highlights
New and repeat customers
|
|
For the Three Months Ended March 31, |
|
|
|
2022 |
|
|
2023 |
|
|
|
|
|
|
Number |
|
|
% of Total |
|
|
Number |
|
|
% of Total |
|
|
% Change |
|
New Customers |
|
|
9,748 |
|
|
|
18.0 |
% |
|
|
12,922 |
|
|
|
26.1 |
% |
|
|
+32.6 |
% |
Repeat Customers |
|
|
44,413 |
|
|
|
82.0 |
% |
|
|
36,550 |
|
|
|
73.9 |
% |
|
|
-17.7 |
% |
Total Active Customers |
|
|
54,161 |
|
|
|
100.0 |
% |
|
|
49,472 |
|
|
|
100.0 |
% |
|
|
-8.7 |
% |
- As a result of the divestment of treatment centers, the Company
recorded a decrease of 8.7% year-on-year in the total active
customers.
Number of aesthetic medical treatment cases
|
|
For the Three Months Ended March 31, |
|
|
|
2022 |
|
|
2023 |
|
|
|
|
|
|
Number |
|
|
% of Total |
|
|
Number |
|
|
% of Total |
|
|
% Change |
|
Energy-based Treatments |
|
|
103,374 |
|
|
|
73.0 |
% |
|
|
77,619 |
|
|
|
64.3 |
% |
|
|
-24.9 |
% |
Minimally Invasive Aesthetic
Treatments |
|
|
25,399 |
|
|
|
17.9 |
% |
|
|
22,007 |
|
|
|
18.2 |
% |
|
|
-13.4 |
% |
Surgical Treatments |
|
|
7,676 |
|
|
|
5.4 |
% |
|
|
15,246 |
|
|
|
12.6 |
% |
|
|
+98.6 |
% |
General healthcare services
and other aesthetic medical services |
|
|
5,195 |
|
|
|
3.7 |
% |
|
|
5,800 |
|
|
|
4.8 |
% |
|
|
+11.6 |
% |
Total number of treatment
cases |
|
|
141,644 |
|
|
|
100.0 |
% |
|
|
120,672 |
|
|
|
100.0 |
% |
|
|
-14.8 |
% |
- As a result of the divestment of treatment centers and the
temporary closing of treatment centers in January 2023, the
Company recorded a decrease in the number of treatment cases of
14.8% year-on-year.
- Total number of non-surgical aesthetic medical treatments as a
percentage of the total number of aesthetic treatments decreased by
8.4 percentage points.
Average spending per customer
- Average spending per customer increased by 1.4% from RMB2,967
in the first quarter of 2022 to RMB3,009 in the first quarter of
2023, primarily driven by the strategic decision to remove most of
low-price treatment promotions from our service offerings.
First Quarter 2023 Unaudited Financial
Results
|
|
For the Three Months EndedMarch 31, |
|
(RMB millions, except per share data and percentages) |
|
2022 |
|
|
2023 |
|
|
%Change |
|
Revenue |
|
160.7 |
|
|
148.9 |
|
|
-7.3 |
% |
Non-surgical aesthetic medical services |
|
114.2 |
|
|
109.7 |
|
|
-3.9 |
% |
Minimally invasive aesthetic treatments |
|
45.1 |
|
|
58.0 |
|
|
+28.6 |
% |
Energy-based treatments |
|
69.1 |
|
|
51.7 |
|
|
-25.2 |
% |
Surgical aesthetic medical services |
|
36.2 |
|
|
25.9 |
|
|
-28.5 |
% |
General healthcare services and other aesthetic medical
services |
|
10.3 |
|
|
13.3 |
|
|
+29.1 |
% |
Gross profit |
|
89.0 |
|
|
72.6 |
|
|
-18.4 |
% |
Gross margin |
|
55.4 |
% |
|
48.8 |
% |
|
-6.6 |
p.p.2 |
(Loss)/profit for the period |
|
(2.6 |
) |
|
0.2 |
|
|
N.M. |
4 |
(Loss) /profit margin |
|
-1.6 |
% |
|
0.1 |
% |
|
N.M. |
4 |
EBITDA3 |
|
20.0 |
|
|
19.9 |
|
|
-0.5 |
% |
Adjusted EBITDA4 |
|
26.9 |
|
|
23.7 |
|
|
-11.9 |
% |
Adjusted EBITDA margin |
|
16.8 |
% |
|
15.9 |
% |
|
-0.9 |
p.p.2 |
Adjusted profit/(loss) 3 |
|
4.3 |
|
|
4.0 |
|
|
-7.0 |
% |
Adjusted profit/(loss)
margin |
|
2.7 |
% |
|
2.7 |
% |
|
N.M. |
4 |
Basic (loss) per share |
|
(0.05 |
) |
|
0.004 |
|
|
N.M. |
4 |
Diluted (loss) per share |
|
(0.05 |
) |
|
0.004 |
|
|
N.M. |
4 |
____________________Notes: 2 p.p. represents percentage
points3 Refer to below “Non-IFRS Financial Measures”4 N.M.
represents not meaningful
Revenue
Total revenue was RMB148.9 million (USD21.7
million), representing a decrease of 7.3% from RMB160.7 million in
the first quarter of 2022, primarily attributable to the divestment
of underperforming assets in 2022 as well as the temporary closing
of treatment centers in January 2023.
Cost of sales and services rendered
Cost of sales and services rendered was RMB76.2
million (USD11.1 million), representing an increase of 6.3% from
RMB71.7 million in the first quarter of 2022.
Gross profit
Gross profit was RMB72.6 million (USD10.6
million), representing a decrease of 18.4% from RMB89.0 million in
the first quarter of 2022. Gross profit margin was 48.8%, a
decrease of 6.6 percentage points from 55.4% in the first quarter
of 2022. The decrease was attributable to the temporary closing of
treatment centers in January 2023.
Selling expenses
Selling expenses were RMB42.4 million (USD6.2
million), representing 28.5% of the Company’s total revenue in the
first quarter of 2023, compared with RMB52.9million in the first
quarter of 2022, which represented 32.9% of the Company’s total
revenue of the first quarter of 2022. Selling expenses as of
revenue decreased by 4.4 percentage points year-on-year. The
reduction in the selling expenses and its contribution was mainly a
result of the Company's strategic reduction of online advertising
budgets, as well as the divestment of underperforming assets in
2022.
General and administrative
expenses
General and administrative expenses were RMB24.7
million (USD3.6 million), representing a decrease of 21.6% from
RMB31.5 million in the first quarter of 2022, primarily due to the
divestment of underperforming assets in 2022.
Other gains/(losses), net
Other gains/(losses), net was a loss of RMB3.6
million (USD0.5 million), compared with a loss of RMB0.05 million
in the first quarter of 2022, primarily due to the disposal of one
of our subsidiaries.
Profit/loss for the period
As a result of the foregoing, the Company
recorded a profit of RMB0.2 million (USD0.03 million) for the first
quarter of 2023, compared with a loss of RMB2.6 million in the
first quarter of 2022. Basic and diluted earnings per share were
both earnings of RMB 0.004 (earnings of USD0.0006 per share) in the
first quarter of 2023, compared with basic and diluted loss per
share of RMB 0.05 in the first quarter of 2022.
Certain Non-IFRS items5
EBITDA for the first quarter of 2023 was a
profit of RMB19.9 million (USD2.9 million), compared with RMB20.0
million in the first quarter of 2022.
Adjusted EBITDA for the first quarter of 2023
was RMB23.7 million (USD3.5 million), compared with RMB26.9 million
in the first quarter of 2022.
Adjusted profit after tax for the first quarter
of 2023 was RMB4.0 million (USD0.6 million), compared with RMB4.3
million in the first quarter of 2022.
_________________5 EBITDA, adjusted EBITDA and
adjusted loss are not prepared in accordance with International
Financial Reporting Standards as issued by the International
Accounting Standard Board, or IFRS. For more information regarding
non-IFRS financials, please refer to “Non-IFRS Financial Measures”
and “Reconciliations of IFRS and Non-IFRS Results” appearing
elsewhere in this press release.
Cash and cash equivalents
Cash and cash equivalents amounted to RMB115.4
million (USD$16.8 million) as of March 31, 2023, compared with
RMB31.0 million as of March 31, 2022.
Liquidity and capital resources
The Company had a net current asset of a loss of
RMB306.0 million (USD$44.6 million) as of March 31, 2023,
which included current borrowings of RMB140.4 million.
Recent Developments
Renovation of Two Flagship Hospitals
In February 2023, Shenzhen Pengai announced
the successful completion of its recent renovation project, which
has transformed its first floor into a state-of-the-art reception
center to offer customers a comfortable and innovative environment
for their aesthetic needs. In April 2023, Shenzhen Pengcheng
Hospital began the redecoration of the department of energy-based
equipment and a facade renovation, which will provide a refreshed
and modern look to the exterior of the building. The construction
is expected to be completed by June.
Continued to Strengthen SOP and Training
Programs to Enhance Service Quality
The Company has always strived to enhance its
service quality to enhance its brand value and to promote repeated
customer spending and customer referrals. In the first quarter, it
further strengthened the training programs for customer service
personnel and newly recruited employees with the latest aesthetic
medical market trends, product offerings and the latest
standardized operating procedures (SOP). To better evaluate the
service quality of all its centers, the Company has engaged mystery
shoppers this quarter, who will discretely visit each treatment
center with a budget of RMB1,000 and provide assessments on user
experience for management’s review. In the first quarter of 2023,
18 mystery shoppers’ assessments and feedback regarding service
quality of department of energy-based equipment have been received.
The Group believes these measures can improve the service quality
of all centers, which supports business scalability and sustainable
growth in the long run.
Further Divestment of Treatment Centers to
Enhance Operating Efficiency
In January 2023, the Company entered into a
share purchase agreement with a non-affiliated third party, under
which it transferred 100% of the equity of its wholly-owned
subsidiary, Shenzhen Miaoyan Medical Technology Investment
Co., Ltd. to this third party for a consideration of RMB1.9
million. As of the date of this report, the transaction has not
been closed.
In May 2023, the Company entered into a
share purchase agreement with a non-affiliated third party, under
which it transferred 100% of the equity of its wholly-owned
subsidiary, Shenzhen Jiayan Aesthetic Medical Clinic to this third
party for a consideration of RMB80,000. Compared to the company's
initial investment of RMB300,000, a loss of RMB220,000 was incurred
from this transaction, which has been closed as of the date of this
report.
Closing of A Series of Agreements Disclosed
on July 20, 2022
The Share Purchase Agreement, entered into by
and among the Company, Australia Wanda International Company
Limited, Seefar Global Holdings Limited, Jubilee Set Investments
Limited, Dr. Zhou Pengwu and Ms. Ding Wenting with
consideration of RMB100 million, is expected to be closed in
May 2023. Upon the closing, Peak Asia Investment Holdings V
Limited undertakes to convert its convertible note’s outstanding
principal amount of USD5 million as well as interest into the
Company’s ordinary shares at the price of RMB4.203 per share.
Exchange Rate
This press release contains translations of
certain Renminbi (RMB) amounts into U.S. dollars (USD$) solely for
the convenience of the reader. Unless otherwise specified, all
translations of Renminbi amounts into U.S. dollar amounts in this
press release are made at RMB6.8676 to USD1.0, which was the U.S.
dollars middle rate announced by the Board of Governors of the
Federal Reserve System of the United States on March 31,
2023.
Non-IFRS Financial Measures
EBITDA represents profit before income tax,
adjusted to exclude finance costs and amortization and
depreciation. Adjusted EBITDA represents EBITDA, adjusted to
exclude professional fee, share-based payment, loss on disposal of
subsidiaries.
Adjusted profit represents profit/(loss) for the
period, adjusted to exclude professional fee, share-based payment,
loss on disposal of subsidiaries.
EBITDA, adjusted EBITDA and adjusted profit are
non-IFRS financial measures. You should not consider EBITDA,
adjusted EBITDA and adjusted profit as a substitute for or superior
to net income prepared in accordance with IFRS. Furthermore,
because non-IFRS measures are not determined in accordance with
IFRS, they are susceptible to varying calculations and may not be
comparable to other similarly titled measures presented by other
companies. You are encouraged to review the Company’s financial
information in its entirety and not rely on a single financial
measure.
The Company presents EBITDA, adjusted EBITDA and
adjusted profit as supplemental performance measures because it
believes that such measures provide useful information to the
investors in understanding and evaluating the Company’s results of
operations, and facilitate operating performance comparisons from
period to period and company to company.
About Aesthetic Medical International Holdings Group
Limited
AIH, known as “Peng’ai” in China, is a leading
provider of aesthetic medical services in China. AIH operates
through treatment centers that are spread across major cities in
mainland China, with a major focus on the Guangdong-Hong Kong-Macau
Greater Bay area and the Yangtze River Delta area. Leveraging over
20 years of clinical experience, AIH provides one-stop aesthetic
service offerings, including surgical aesthetic treatments,
non-surgical aesthetic treatments, general medical services, and
other aesthetic services. For more information regarding the
Company, please visit https://ir.aihgroup.net/.
Cautionary Statements
This press release contains “forward-looking
statements.” These statements are made under the “safe harbor”
provisions of the U.S. Private Securities Litigation Reform Act of
1995. These forward-looking statements can be identified by
terminology such as “will”, “expects”, “anticipates”, “aims”,
“future”, “intends”, “plans”, “believes”, “estimates”, “likely to”
and similar statements. Statements that are not historical facts,
including statements about the Company’s beliefs, plans and
expectations, are forward-looking statements. Forward-looking
statements involve inherent risks and uncertainties. These risks
and uncertainties and others that relate to the Company’s business
and financial condition are detailed from time to time in the
Company’s SEC filings, and could cause the actual results to differ
materially from those contained in any forward-looking statement.
These forward-looking statements are made only as of the date
indicated, and the Company undertakes no obligation to update or
revise the information contained in any forward-looking statements,
except as required under applicable law.
Investor Relations Contacts
For investor and media inquiries, please contact:
Aesthetic Medical International Holdings Group
Limited
Email: ir@pengai.com.cn
Website: https://ir.aihgroup.net
AESTHETIC MEDICAL INTERNATIONAL HOLDINGS GROUP
LIMITED
CONSOLIDATED BALANCE SHEETS
|
|
31 March |
|
|
31 March |
|
|
31 March |
|
|
|
2022 |
|
|
2023 |
|
|
2023 |
|
|
|
RMB’000 |
|
|
RMB’000 |
|
|
USD’000 |
|
ASSETS |
|
|
|
|
|
|
|
|
|
Non-current
assets |
|
|
|
|
|
|
|
|
|
Property, plant and
equipment |
|
373,190 |
|
|
314,872 |
|
|
45,849 |
|
Investment properties |
|
|
|
|
23,065 |
|
|
3,359 |
|
Intangible assets |
|
38,189 |
|
|
36,708 |
|
|
5,345 |
|
Investments accounted for
using the equity method |
|
5,774 |
|
|
- |
|
|
- |
|
Prepayments and deposits |
|
14,846 |
|
|
19,673 |
|
|
2,864 |
|
Deferred income tax
assets |
|
43,531 |
|
|
64,405 |
|
|
9,378 |
|
|
|
475,530 |
|
|
458,723 |
|
|
66,795 |
|
|
|
|
|
|
|
|
|
|
|
Current
assets |
|
|
|
|
|
|
|
|
|
Inventories |
|
27,871 |
|
|
24,378 |
|
|
3,550 |
|
Trade receivables |
|
4,883 |
|
|
10,029 |
|
|
1,460 |
|
Other receivables, deposits
and prepayments |
|
28,289 |
|
|
32,405 |
|
|
4,719 |
|
Amounts due from related
parties |
|
4,371 |
|
|
2,873 |
|
|
418 |
|
Restricted cash |
|
- |
|
|
1,959 |
|
|
285 |
|
Asset held-for-sale |
|
- |
|
|
1,083 |
|
|
158 |
|
Cash and cash equivalents |
|
31,009 |
|
|
115,412 |
|
|
16,805 |
|
|
|
96,423 |
|
|
188,139 |
|
|
27,395 |
|
Total
assets |
|
571,953 |
|
|
646,862 |
|
|
94,190 |
|
|
|
|
|
|
|
|
|
|
|
EQUITY AND
LIABILITIES |
|
|
|
|
|
|
|
|
|
Equity attributable to
owners of the Company |
|
|
|
|
|
|
|
|
|
Share capital |
|
469 |
|
|
873 |
|
|
127 |
|
Treasury shares |
|
(2,023 |
) |
|
(2,023 |
) |
|
(295 |
) |
Accumulated losses |
|
(1,064,524 |
) |
|
(1,140,287 |
) |
|
(166,039 |
) |
Other reserves |
|
912,829 |
|
|
1,198,138 |
|
|
174,462 |
|
|
|
(153,249 |
) |
|
56,701 |
|
|
8,255 |
|
Non-controlling
interests |
|
(29,177 |
) |
|
(13,049 |
) |
|
(1,900 |
) |
Total
equity |
|
(182,426 |
) |
|
43,652 |
|
|
6,355 |
|
|
|
|
|
|
|
|
|
|
|
AESTHETIC MEDICAL INTERNATIONAL HOLDINGS GROUP
LIMITED
CONSOLIDATED BALANCE SHEETS
(CONTINUED)
|
|
31 March |
|
|
31 March |
|
|
31 March |
|
|
|
2022 |
|
|
2023 |
|
|
2023 |
|
|
|
RMB’000 |
|
|
RMB’000 |
|
|
USD$’000 |
|
LIABILITIES |
|
|
|
|
|
|
|
|
|
Non-current
liabilities |
|
|
|
|
|
|
|
|
|
Borrowings |
|
64,525 |
|
|
17,579 |
|
|
2,560 |
|
Lease liabilities |
|
119,591 |
|
|
91,509 |
|
|
13,325 |
|
Convertible note |
|
38,059 |
|
|
- |
|
|
- |
|
Deferred income tax
liabilities |
|
278 |
|
|
- |
|
|
- |
|
|
|
222,453 |
|
|
109,088 |
|
|
15,885 |
|
|
|
|
|
|
|
|
|
|
|
Current
liabilities |
|
|
|
|
|
|
|
|
|
Trade payables |
|
36,599 |
|
|
42,752 |
|
|
6,225 |
|
Accruals, other payables and
provisions |
|
73,233 |
|
|
42,623 |
|
|
6,207 |
|
Contingent consideration and
consideration payable |
|
7,045 |
|
|
4,667 |
|
|
680 |
|
Amounts due to related
parties |
|
473 |
|
|
- |
|
|
- |
|
Contract liabilities |
|
214,555 |
|
|
160,765 |
|
|
23,409 |
|
Borrowings |
|
161,665 |
|
|
140,448 |
|
|
20,451 |
|
Lease liabilities |
|
29,207 |
|
|
27,404 |
|
|
3,990 |
|
Current income tax
liabilities |
|
9,149 |
|
|
10,898 |
|
|
1,587 |
|
Convertible note |
|
|
|
|
64,565 |
|
|
9,401 |
|
|
|
531,926 |
|
|
494,122 |
|
|
71,950 |
|
Total
liabilities |
|
754,379 |
|
|
603,210 |
|
|
87,835 |
|
|
|
|
|
|
|
|
|
|
|
Total equity and
liabilities |
|
571,953 |
|
|
646,862 |
|
|
94,190 |
|
|
|
|
|
|
|
|
|
|
|
AESTHETIC MEDICAL INTERNATIONAL HOLDINGS GROUP
LIMITEDCONSOLIDATED STATEMENTS OF COMPREHENSIVE
INCOME
|
|
31 March |
|
|
31 March |
|
|
31 March |
|
|
|
2022 |
|
|
2023 |
|
|
2023 |
|
|
|
RMB’000 |
|
|
RMB’000 |
|
|
USD$’000 |
|
Revenue |
|
160,700 |
|
|
148,883 |
|
|
21,679 |
|
Cost of sales and services
rendered |
|
(71,652 |
) |
|
(76,244 |
) |
|
(11,102 |
) |
|
|
|
|
|
|
|
|
|
|
Gross
profit |
|
89,048 |
|
|
72,639 |
|
|
10,577 |
|
Selling expenses |
|
(52,924 |
) |
|
(42,433 |
) |
|
(6,179 |
) |
General and administrative
expenses |
|
(31,461 |
) |
|
(24,739 |
) |
|
(3,602 |
) |
Finance costs |
|
(7,113 |
) |
|
(5,259 |
) |
|
(766 |
) |
Other gains/(losses), net |
|
(51 |
) |
|
(3,605 |
) |
|
(525 |
) |
(Loss)/profit before
income tax |
|
(2,501 |
) |
|
(3,397 |
) |
|
(495 |
) |
Income tax
(expense)/credit |
|
(148 |
) |
|
3,579 |
|
|
521 |
|
(Loss)/profit for the
period |
|
(2,649 |
) |
|
182 |
|
|
26 |
|
|
|
|
|
|
|
|
|
|
|
Other comprehensive
income/(loss): |
|
|
|
|
|
|
|
|
|
Items that may be subsequently
reclassified to profit or loss |
|
|
|
|
|
|
|
|
|
Currency translation
differences |
|
907 |
|
|
(126 |
) |
|
(18 |
) |
|
|
|
|
|
|
|
|
|
|
Total other
comprehensive income/(loss) for the period, net of
tax |
|
907 |
|
|
(126 |
) |
|
(18 |
) |
Total comprehensive
(loss)/income for the period |
|
(1,742 |
) |
|
56 |
|
|
8 |
|
|
|
|
|
|
|
|
|
|
|
(Loss)/profit
attributable to: |
|
|
|
|
|
|
|
|
|
Owners of the Company |
|
(3,225 |
) |
|
481 |
|
|
70 |
|
Non-controlling interests |
|
576 |
|
|
(299 |
) |
|
(44 |
) |
(Loss)/profit for the
period |
|
(2,649 |
) |
|
182 |
|
|
26 |
|
|
|
|
|
|
|
|
|
|
|
AESTHETIC MEDICAL INTERNATIONAL HOLDINGS GROUP
LIMITEDCONSOLIDATED STATEMENTS OF COMPREHENSIVE
INCOME
|
|
31 March |
|
|
31 March |
|
|
31 March |
|
|
|
2022 |
|
|
2023 |
|
|
2023 |
|
|
|
RMB’000 |
|
|
RMB’000 |
|
|
USD$’000 |
|
(Loss)/earnings per
share for (loss)/profit attributable to owners of the Company (in
RMB per share) |
|
|
|
|
|
|
|
|
|
—Basic |
|
(0.05 |
) |
|
0.004 |
|
|
0.0006 |
|
—Diluted |
|
(0.05 |
) |
|
0.004 |
|
|
0.0006 |
|
|
|
|
|
|
|
|
|
|
|
Total comprehensive
(loss)/income attributable to: |
|
|
|
|
|
|
|
|
|
Owners of the Company |
|
(2,318 |
) |
|
355 |
|
|
52 |
|
Non-controlling interests |
|
576 |
|
|
(299 |
) |
|
(44 |
) |
Total comprehensive
(loss)/income for the year |
|
(1,742 |
) |
|
56 |
|
|
8 |
|
EBITDA |
|
19,971 |
|
|
19,881 |
|
|
2,895 |
|
Adjusted EBITDA |
|
26,947 |
|
|
23,680 |
|
|
3,448 |
|
Adjusted profit/(loss) |
|
4,327 |
|
|
3,981 |
|
|
580 |
|
AESTHETIC MEDICAL INTERNATIONAL HOLDINGS
GROUP LIMITEDRECONCILIATIONS OF IFRS AND NON-IFRS
RESULTS
EBITDA and Adjusted
EBITDA |
|
For the Three Months EndedMarch 31, |
|
|
|
2022 |
|
|
2023 |
|
|
2023 |
|
|
|
RMB’000 |
|
|
RMB’000 |
|
|
USD$’000 |
|
(Loss)/profit before income
tax for the period |
|
(2,501 |
) |
|
(3,397 |
) |
|
(495 |
) |
Adjustments |
|
|
|
|
|
|
|
|
|
+ Finance costs |
|
7,113 |
|
|
5,337 |
|
|
777 |
|
+ Amortization and
depreciation |
|
15,359 |
|
|
17,941 |
|
|
2,613 |
|
EBITDA |
|
19,971 |
|
|
19,881 |
|
|
2,895 |
|
|
|
|
|
|
|
|
|
|
|
+ Professional fees |
|
1,240 |
|
|
908 |
|
|
132 |
|
+ Share-based compensation
expense |
|
5,736 |
|
|
- |
|
|
- |
|
+ Loss on disposal of
subsidiaries |
|
- |
|
|
2,891 |
|
|
421 |
|
Adjusted
EBITDA |
|
26,947 |
|
|
23,680 |
|
|
3,448 |
|
|
|
|
|
|
|
|
|
|
|
AESTHETIC MEDICAL INTERNATIONAL HOLDINGS GROUP
LIMITEDRECONCILIATIONS OF IFRS AND NON-IFRS
RESULTS (CONTINUED)
Adjusted
Profit |
|
For the Three Months EndedMarch 31, |
|
|
|
2022 |
|
|
2023 |
|
|
2023 |
|
|
|
RMB’000 |
|
|
RMB’000 |
|
|
USD$’000 |
|
(Loss)/profit for the
period |
|
(2,649 |
) |
|
182 |
|
|
26 |
|
Adjustments |
|
|
|
|
|
|
|
|
|
+ Professional fees |
|
1,240 |
|
|
908 |
|
|
133 |
|
+ Share-based compensation
expense |
|
5,736 |
|
|
- |
|
|
- |
|
+ Loss on disposal of
subsidiaries |
|
- |
|
|
2,891 |
|
|
421 |
|
Adjusted
profit |
|
4,327 |
|
|
3,981 |
|
|
580 |
|
|
|
|
|
|
|
|
|
|
|
Aesthetic Medical (NASDAQ:AIH)
過去 株価チャート
から 4 2024 まで 5 2024
Aesthetic Medical (NASDAQ:AIH)
過去 株価チャート
から 5 2023 まで 5 2024