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Prenetics Announces Second Quarter 2023 Financial Results

Key Takeaway: Prenetics Announces Second Quarter 2023 Financial Results HONG KONG, September 15, 2023 Prenetics Global Limited (NASDAQ: PRE) ( Prenetics or the Company ), a leading genomics-driven health sciences company, today announced financial results for the second quarter ended June 30

Full Press Release Details

Prenetics Announces Second Quarter 2023 Financial Results
HONG KONG, September 15, 2023 Prenetics Global Limited (NASDAQ: PRE) ( Prenetics or the Company ), a
leading genomics-driven health sciences company, today announced financial results for the second quarter ended June 30, 2023, along with recent business updates.
Second Quarter 2023 Financial Highlights
First Half 2023 Financial Highlights
We ve always maintained that 2023 would be a transformative year for Prenetics, and our recent strides underscore that belief. We ve
channelled significant investments into areas where we see not just potential, but a clear path to dominance. Our collaboration with Prof. Dennis Lo, particularly in the realm of early cancer detection, stands as a testament to our commitment and
vision. Today, our future business strategy is crystallized into three distinct yet interconnected units: prevention, early cancer detection, and targeted therapy. I am both extremely excited and optimistic about the trajectory we re on, and I
believe that the best is yet to come for Prenetics. said Danny Yeung, Chief Executive Officer and Co-Founder of Prenetics.
Prenetics (NASDAQ:PRE), a leading
genomics-driven health sciences company, is revolutionizing prevention, early detection, and treatment. Our prevention arm, CircleDNA, uses whole exome sequencing to offer the world s most comprehensive consumer DNA test. Insighta, our
US$200 million joint venture with renowned scientist Prof. Dennis Lo, underscores our unwavering commitment to saving lives through pioneering multi-cancer early detection technologies. Insighta plans to introduce Presight for lung and liver
cancers in 2025, and to expand with Presight One for 10+ cancers in 2027. Lastly, ACT Genomics, our treatment unit, is the first Asia-based company to achieve FDA clearance for comprehensive genomic profiling of solid tumors via ACTOnco. Each of
Prenetics units synergistically enhances our global impact on health, truly embodying our commitment to enhancing life through science . To learn more about Prenetics, please visit www.prenetics.com
Investor Relations Contact:
Forward-Looking 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. Statements that are not historical facts, including statements about the Company s goals, targets, projections, outlooks, beliefs, expectations, strategy, plans, objectives of management for future operations of
the Company, and growth opportunities are forward-looking statements. In some cases, forward-looking statements can be identified by words or phrases such as may, will, expect, anticipate,
target, aim, estimate, intend, plan, believe, potential, continue, is/are likely to or other similar expressions. Forward-looking statements
are based upon estimates and forecasts and reflect the views, assumptions, expectations, and opinions of the Company, which involve inherent risks and uncertainties, therefore they should not be relied upon as being necessarily indicative of future
results. A number of factors could cause actual results to differ materially from those contained in any forward-looking statement, including but not limited to: the Company s ability to further develop and grow its business, including new
products and services; its ability to execute on its new business strategy in genomics, precision oncology, and specifically, early detection for cancer; the results of case control studies and/or clinical trials; and its ability to identify and
execute on M&A opportunities, especially in precision oncology. In addition to the foregoing factors, you should also carefully consider the other risks and uncertainties described in the Risk Factors section of the Company s
most recent registration statement on Form F-1 and the prospectus therein, and the other documents filed by the Company from time to time with the U.S. Securities and Exchange Commission. All information
provided in this press release is as of the date of this press release, and the Company does not undertake any duty to update such information, except as required under applicable law.
Basis of Presentation
Unaudited Financial Information
and Non-IFRS Financial Measures has been provided in the financial statements tables included at the end of this press release. An explanation of these measures is also included below under the heading
Unaudited Financial Information and Non-IFRS Financial Measures.
Unaudited Financial Information
and Non-IFRS Financial Measures
To supplement Prenetics consolidated financial statements prepared in
accordance with International Financial Reporting Standards ( IFRS ), the Company is providing non-IFRS measures, adjusted EBITDA from continuing operations, adjusted gross profit from continuing
operations and adjusted (loss)/profit attributable to equity shareholders of Prenetics. These non-IFRS financial measures are not based on any standardized methodology prescribed by IFRS and are not
necessarily comparable to similarly-titled measures presented by other companies. Management believes these non-IFRS financial measures are useful to investors in evaluating the Company s ongoing
operating results and trends.
Management is excluding from some or all of its non-IFRS results (1) Employee
equity-settled share-based payment expenses, (2) depreciation and amortization, (3) finance income and exchange gain or loss, net, and (4) certain items that may not be indicative of our business, results of operations, or outlook,
including but not limited to non-cash and/ or non-recurring items. These non-IFRS financial measures are limited in value because
they exclude certain items that may have a material impact on the reported financial results. Management accounts for this limitation by analyzing results on an IFRS basis as well as a non-IFRS basis and also
by providing IFRS measures in the Company s public disclosures.
In addition, other companies, including companies in
the same industry, may not use the same non-IFRS measures or may calculate these metrics in a different manner than management or may use other financial measures to evaluate their performance, all of which
could reduce the usefulness of these non-IFRS measures as comparative measures. Because of these limitations, the Company s non-IFRS financial measures should not
be considered in isolation from, or as a substitute for, financial information prepared in accordance with IFRS. Investors are encouraged to review the non-IFRS reconciliations provided in the tables captioned
Reconciliation of loss from operations from continuing operations under IFRS and adjusted EBITDA from continuing operations (Non-IFRS) , Reconciliation of gross profit from continuing
operations under IFRS and adjusted gross profit from continuing operations (Non-IFRS) and Reconciliation of (loss)/profit attributable to equity shareholders of Prenetics under IFRS and adjusted
(loss)/profit attributable to equity shareholders of Prenetics (Non-IFRS) set forth at the end of this document.
PRENETICS GLOBAL LIMITED
Unaudited consolidated statements of financial position
(Expressed in United States dollars unless otherwise indicated)
June 30, 2023 March 31, 2023 December 31, 2022
$ $ $
Assets
Property, plant and equipment 10,031,570 11,809,757 13,102,546
Intangible assets 14,101,566 14,463,400 14,785,875
Goodwill 33,800,276 33,800,276 33,800,276
Interests in associates 559,193 677,339 788,472
Deferred tax assets 7,631 7,626 243,449
Deferred expenses 7,097,641 5,119,170 6,307,834
Other non-current assets 741,816 1,064,194 1,292,462
Non-current assets 66,339,693 66,941,762 70,320,914
Deferred expenses 8,588,431 4,547,611 4,577,255
Inventories 3,768,880 3,420,013 4,534,072
Trade receivables 5,636,969 5,718,516 41,691,913
Deposits, prepayments and other receivables 5,594,273 6,488,436 6,889,114
Amount due from an associate 138,781 181,942
Financial assets at fair value through profit or loss 13,593,201 17,537,608 17,537,608
Short-term deposits 19,872,581 19,920,160
Cash and cash equivalents 177,179,297 166,335,875 146,660,195
Current assets 214,499,832 224,102,582 241,810,317
Total assets 280,839,525 291,044,344 312,131,231
Liabilities
Deferred tax liabilities 2,694,720 2,924,369 3,185,440
Warrant liabilities 1,822,139 2,314,609 3,574,885
Lease liabilities 3,255,461 3,627,663 3,763,230
Other non-current liabilities 823,082 830,562 949,701
Non-current liabilities 8,595,402 9,697,203 11,473,256
Trade payables 4,226,392 7,505,724 7,291,133
Accrued expenses and other current liabilities 19,349,105 6,460,445 15,611,421
Contract liabilities 3,703,874 4,917,268 5,674,290
Lease liabilities 2,779,193 2,779,426 2,882,933
Liabilities for puttable financial instrument 2 13,435,228 17,459,600 17,138,905
Tax payable 8,534,527 8,692,193 8,596,433
Current liabilities 52,028,319 47,814,656 57,195,115
Total liabilities 60,623,721 57,511,859 68,668,371
Equity
Share capital 3 15,791 15,882 13,698
Reserves 215,291,050 228,232,194 237,050,429
Total equity attributable to equity shareholders of the Company 215,306,841 228,248,076 237,064,127
Non-controlling interests 4,908,963 5,284,409 6,398,733
Total equity 220,215,804 233,532,485 243,462,860
Total equity and liabilities 280,839,525 291,044,344 312,131,231
PRENETICS GLOBAL LIMITED
Unaudited consolidated statements of profit or loss and other comprehensive income
(Expressed in United States dollars unless otherwise indicated)
For the six months ended
June 30, 2023 June 30, 2022
$ $
(Restated)
Continuing operations
Revenue 11,600,319 8,291,318
Direct costs (6,988,941 ) (5,524,587 )
Gross profit 4,611,378 2,766,731
Other income and other net gain/(losses) 2,629,405 (585,463 )
Selling and distribution expenses 4 (4,672,953 ) (2,454,979 )
Research and development expenses 4 (6,177,592 ) (3,941,463 )
Administrative and other operating expenses 4 (23,158,344 ) (36,608,463 )
Loss from operations (26,768,106 ) (40,823,637 )
Fair value loss on financial assets at fair value through profit or loss (3,944,407 ) (1,659,343 )
Share-based payments on listing 5 (89,546,601 )
Fair value loss on preference shares liabilities (60,091,353 )
Fair value gain/(loss) on warrant liabilities 1,752,746 (1,539,577 )
Share of losses of associates (225,284 )
Other finance costs (108,358 ) (3,883,002 )
Loss before taxation (29,293,409 ) (197,543,513 )
Income tax credit 268,827 1,971,231
Loss from continuing operations (29,024,582 ) (195,572,282 )
Discontinued operation
(Loss)/profit from discontinued operation, net of tax 6 (4,156,608 ) 18,409,191
Loss for the period (33,181,190 ) (177,163,091 )
Other comprehensive income for the period
Item that may be reclassified subsequently to profit or loss:
Exchange difference on translation of:
- financial statements of subsidiaries outside Hong Kong 1,157,683 (4,775,936 )
Total comprehensive income for the period (32,023,507 ) (181,939,027 )
Loss attributable to:
Equity shareholders of Prenetics (32,206,003 ) (177,163,044 )
Non-controlling interests (975,187 ) (47 )
(33,181,190 ) (177,163,091 )
Total comprehensive income attributable to:
Equity shareholders of Prenetics (30,533,737 ) (181,938,980 )
Non-controlling interests (1,489,770 ) (47 )
(32,023,507 ) (181,939,027 )
Loss per share:
Basic (0.20 ) (3.57 )
Diluted (0.20 ) (3.57 )
Loss per share Continuing operations:
Basic (0.18 ) (3.94 )
Diluted (0.18 ) (3.94 )
Weighted average number of common shares:
Basic 158,656,029 49,616,648
Diluted 158,656,029 49,616,648
PRENETICS GLOBAL LIMITED
Unaudited consolidated statements of profit or loss and other comprehensive income
(Expressed in United States dollars unless otherwise indicated)
For the three months ended
June 30, 2023 March 31, 2023 June 30, 2022
$ $ $
(Restated) (Restated)
Continuing operations
Revenue 5,695,579 5,904,740 4,183,499
Direct costs (3,559,119 ) (3,429,822 ) (2,822,908 )
Gross profit 2,136,460 2,474,918 1,360,591
Other income and other net gain/(losses) 1,406,281 1,223,124 (556,361 )
Selling and distribution expenses 4 (2,171,640 ) (2,501,313 ) (1,132,136 )
Research and development expenses 4 (2,703,038 ) (3,474,554 ) (2,192,768 )
Administrative and other operating expenses 4 (10,834,043 ) (12,324,301 ) (20,267,592 )
Loss from operations (12,165,980 ) (14,602,126 ) (22,788,266 )
Fair value loss on financial assets at fair value through profit or loss (3,944,407 ) (1,659,343 )
Share-based payments on listing 5 (89,546,601 )
Fair value loss on preference shares liabilities (31,815,352 )
Fair value gain/(loss) on warrant liabilities 492,470 1,260,276 (1,539,577 )
Share of losses of associates (112,533 ) (112,751 )
Other finance costs (51,464 ) (56,894 ) (1,420,446 )
Loss before taxation (15,781,914 ) (13,511,495 ) (148,769,585 )
Income tax credit/(expense) 245,877 22,950 (246,859 )
Loss from continuing operations (15,536,037 ) (13,488,545 ) (149,016,444 )
Discontinued operation
(Loss)/profit from discontinued operation, net of tax 6 (6,671,413 ) 2,514,805 4,839,249
Loss for the period (22,207,450 ) (10,973,740 ) (144,177,195 )
Other comprehensive income for the period
Item that may be reclassified subsequently to profit or loss:
Exchange difference on translation of:
- financial statements of subsidiaries and associates outside Hong Kong 1,794,185 (636,502 ) (4,245,198 )
Total comprehensive income for the period (20,413,265 ) (11,610,242 ) (148,422,393 )
Loss attributable to:
Equity shareholders of Prenetics (21,807,573 ) (10,398,430 ) (144,177,194 )
Non-controlling interests (399,877 ) (575,310 ) (1 )
(22,207,450 ) (10,973,740 ) (144,177,195 )
Total comprehensive income attributable to:
Equity shareholders of Prenetics (20,037,819 ) (10,495,918 ) (148,422,392 )
Non-controlling interests (375,446 ) (1,114,324 ) (1 )
(20,413,265 ) (11,610,242 ) (148,422,393 )
Loss per share:
Basic (0.14 ) (0.07 ) (2.91 )
Diluted (0.14 ) (0.07 ) (2.91 )
Loss per share Continuing operations:
Basic (0.10 ) (0.08 ) (3.00 )
Diluted (0.10 ) (0.08 ) (3.00 )
Weighted average number of common shares:
Basic 158,963,468 157,839,309 49,616,648
Diluted 158,963,468 157,839,309 49,616,648
PRENETICS GLOBAL LIMITED
Unaudited Financial Information and Non-IFRS Financial Measures
(Expressed in United States dollars unless otherwise indicated)
For the six months ended
June 30, 2023 June 30, 2022
$ $
(Restated)
Loss from operations from continuing operations under IFRS (26,768,106 ) (40,823,637 )
Employee equity-settled share-based payment expenses 6,237,845 17,960,605
Depreciation and amortization 3,935,194 924,050
Other strategic financing, transactional expense and non-recurring expenses 4,002,301 9,202,912
Finance income, exchange gain or loss, net (2,469,946 ) 703,368
Adjusted EBITDA from continuing operations (Non-IFRS) (15,062,712 ) (12,032,702 )
Reconciliation of gross profit from continuing operations under IFRS and adjusted gross profit from continuing operations (Non-IFRS)
For the six months ended
June 30, 2023 June 30, 2022
$ $
(Restated)
Gross profit from continuing operations under IFRS 4,611,378 2,766,731
Depreciation and amortization 719,974 51,786
Adjusted gross profit from continuing operations (Non-IFRS) 5,331,352 2,818,517
Reconciliation of loss attributable to equity shareholders of Prenetics under IFRS and adjusted (loss)/profit attributable to equity shareholders of Prenetics (Non-IFRS)
For the six months ended
June 30, 2023 June 30, 2022
$ $
(Restated)
Loss attributable to equity shareholders of Prenetics under IFRS (32,206,003 ) (177,163,044 )
Employee equity-settled share-based payment expenses 6,237,845 22,344,081
Other strategic financing, transactional expense and non-recurring expenses 9,917,705 10,549,874
Share-based payment on listing 89,546,601
Fair value loss on preference shares liabilities 60,091,353
Fair value (gain)/loss on warrant liabilities (1,752,746 ) 1,539,577
Fair value loss on financial assets at fair value through profit or loss 3,944,407 1,659,343
Adjusted (loss)/profit attributable to equity shareholders of Prenetics (Non-IFRS) (13,858,792 ) 8,567,785
PRENETICS GLOBAL LIMITED
Unaudited Financial Information and Non-IFRS Financial Measures
(Expressed in United States dollars unless otherwise indicated)
Reconciliation of loss from operations from continuing operations under IFRS and adjusted EBITDA from continuing operations (Non-IFRS)
For the three months ended
June 30, 2023 March 31, 2023 June 30, 2022
$ $ $
(Restated) (Restated)
Loss from operations from continuing operations under IFRS (12,165,980 ) (14,602,126 ) (22,788,266 )
Employee equity-settled share-based payment expenses 3,296,861 2,940,984 10,215,945
Depreciation and amortization 1,863,626 2,071,568 230,422
Other strategic financing, transactional expense and non-recurring expenses 3,077,902 924,399 7,638,653
Finance income, exchange gain or loss, net (1,323,782 ) (1,146,164 ) 671,596
Adjusted EBITDA from continuing operations (Non-IFRS) (5,251,373 ) (9,811,339 ) (4,031,650 )
Reconciliation of gross profit from continuing operations under IFRS and adjusted gross profit from continuing operations (Non-IFRS)
For the three months ended
June 30, March 31, June 30,
2023 2023 2022
$ $ $
(Restated) (Restated)
Gross profit from continuing operations under IFRS 2,136,460 2,474,918 1,360,591
Depreciation and amortization 335,648 384,326 26,729
Adjusted gross profit from continuing operations (Non-IFRS) 2,472,108 2,859,244 1,387,320
Reconciliation of loss attributable to equity shareholders of Prenetics under IFRS and adjusted (loss)/profit attributable to equity shareholders of Prenetics (Non-IFRS)
For the three months ended
June 30, 2023 March 31, 2023 June 30, 2022
$ $ $
(Restated) (Restated)
Loss attributable to equity shareholders of Prenetics under IFRS (21,807,573 ) (10,398,430 ) (144,177,194 )
Employee equity-settled share-based payment expenses 3,113,656 3,124,189 12,966,966
Other strategic financing, transactional expense and non-recurring expenses 7,678,799 2,238,906 8,854,689
Share-based payment on listing 89,546,601
Fair value loss on preference shares liabilities 31,815,352
Fair value (gain)/loss on warrant liabilities (492,470 ) (1,260,276 ) 1,539,577
Fair value loss on financial assets at fair value through profit or loss 3,944,407 1,659,343
Adjusted (loss)/profit attributable to equity shareholders of Prenetics (Non-IFRS) (7,563,181 ) (6,295,611 ) 2,205,334
June 30, 2023 March 31, 2023 December 31, 2022
Number of authorized shares of $0.0001 each 500,000,000 500,000,000 500,000,000
Number of issued shares 157,905,434 158,820,280 136,983,110
For the six months ended
June 30, 2023 June 30, 2022
$ $
(Restated)
Selling and distribution expenses 103,868 31,424
Research and development expenses 1,360,896 1,245,847
Administrative and other operating expenses 4,731,546 16,489,378
Total equity-settled share-based payment expenses (excluding share-based payment on listing) 6,196,310 17,766,649
For the three months ended
June 30, 2023 March 31, 2023 June 30, 2022
$ $ $
(Restated) (Restated)
Selling and distribution expenses 58,613 45,255 23,745
Research and development expenses 874,389 486,507 708,511
Administrative and other operating expenses 2,340,502 2,391,044 9,511,007
Total equity-settled share-based payment expenses (excluding share-based payment on listing) 3,273,504 2,922,806 10,243,263
Last updated: Sep 15, 2023