Stock Code: 000028/200028 Notice No.: 2021-37
Short Form of the Stock: Sinopharm Accord /Accord B
China National Accord Medicines Corporation Ltd.
The Third Quarterly Report for 2021
The Company and whole members of the BOD guarantee that the information disclosed is true,
accurate and complete, and there are no any fictitious records, misleading statements or
important omissions.
Important content reminder:
1. Board of Directors, Supervisory Committee, all directors, supervisors and senior executives of China National
Accord Medicines Corporation Ltd. (hereinafter referred to as the Company) hereby confirm that there are no any
fictitious statements, misleading statements, or important omissions carried in this report, and shall take all
responsibilities, individual and/or joint, for the reality, accuracy and completion of the whole contents.
2. Principal of the Company, Person in Charge of Accounting Works and Person in Charge of Accounting Organ
(Accounting Officer) hereby confirm that the Financial Report of the Third Quarterly Report is authentic, accurate
and complete.
3. Whether the Third Quarterly Report has been audited or not
□Yes √No
I. Main financial data
(i) Main accounting data and financial indexes
Whether it has retroactive adjustment or re-statement on previous accounting data or not
□Yes √No
Increase/decrease from
Increase/decrease in
year-begin to
the period compared Year-begin to
Current period period-end compared
with the same period period-end
with the same period
of the previous year
of the previous year
Operating income
17,046,925,131.18 8.51% 50,210,017,018.57 17.09%
(RMB)
Net profit attributable
to shareholders of the 332,710,261.54 -6.05% 1,074,155,274.79 7.68%
listed company (RMB)
Net profit attributable
323,929,049.31 -8.58% 1,044,883,457.53 6.48%
to shareholders of the
1
listed company after
deducting
non-recurring gains
and losses (RMB)
Net cash flow from
operating activities —— —— 1,420,066,537.79 -28.40%
(RMB)
Basic earnings per
0.78 -6.02% 2.51 7.73%
share (RMB/Share)
Diluted earnings per
0.78 -6.02% 2.51 7.73%
share (RMB/Share)
Weighted average ROE 0.36 percentage point 0.05 percentage point
2.29% 7.51%
down down
At the end of the Increase/decrease at the period-end compared
At the end of last year
reporting period with the end of the previous year
Total assets (RMB) 44,855,599,672.17 39,594,533,471.65 13.29%
Net assets attributable
to shareholder of listed 14,679,445,950.04 13,948,322,652.33 5.24%
company (RMB)
(ii) Items and amounts of non-recurring profit (gains)/losses
√ Applicable □ Not applicable
In RMB
Amount from
Amount for the year-begin to Note
Item
period
period-end
Gains/losses from the disposal of non-current asset
Mainly the gains of disposal of the
(including the write-off that accrued for 1,412,736.93 610,707.82 right-of-use assets from store lease
impairment of assets) surrender.
Governmental subsidy reckoned into current
gains/losses (not including the subsidy enjoyed in Mainly the various special subsidies
14,898,997.98 50,262,339.66 and tax rebates received in the
quota or ration according to national standards,
Period.
which are closely relevant to enterprise’s business)
When an enterprise acquires a subsidiary,
associated enterprise and joint venture, the
investment cost is less than the income generated 578,610.41
by the fair value of the identifiable net assets of the
invested entity
Switch back of provision for depreciation of
account receivable and contract assets that are 10,000.00 98,994.76
individually tested for impairment
2
Mainly the non-operating income
arising from write off funds that do
Other non-operating income and expenditure
not need to be paid, and
-3,156,204.15 4,384,579.81
except for the aforementioned items non-operating expenses arising from
public welfare donation expenses,
payment of fines and late fees.
Other gains/losses satisfy a definition of
673,726.22 2,391,162.12
extraordinary gains/losses
Less: impact on income tax 453,104.34 13,415,430.35
Impact on minority shareholders’ equity
4,604,940.41 15,639,146.97
(post-tax)
Total 8,781,212.23 29,271,817.26 --
Other gain/loss items that qualified the definition of non-recurring profit (gains)/losses:
□ Applicable √ Not applicable
The Company does not have other gain/loss items that qualified the definition of non-recurring profit (gains)/losses
Explanation on those non-recurring gain/loss listed in the “Q&A Announcement No.1 on Information Disclosure for Companies Offering
Their Securities to the Public --- Extraordinary Profit/loss” defined as recurring gain/loss
□ Applicable √ Not applicable
The Company does not have the non-recurring gain/loss listed in the “Q&A Announcement No.1 on Information Disclosure for
Companies Offering Their Securities to the Public --- Extraordinary Profit/loss” defined as recurring gain/loss
(iii) Particulars about changes in items of main accounting data and financial index and explanations of
reasons
√ Applicable □Not applicable
(1) Accounts receivable: has an increase of 4,572.2236 million yuan from the beginning of the period with a growth rate of 33.13%,
mainly because the account receivable increase with the expansion of sales in the period, as well as the delay appropriation from medical
insurance and increase in turnover days of account receivable;
(2) Receivable financing: has a decrease of 657.8605 million yuan from the beginning of the period with a growth rate of -46.82%,
mainly because the discounted bank acceptance increased in the period;
(3) Contract assets: has an increase of 6.1211 million yuan from the beginning of the period with a growth rate of 40.33%, ma inly
because as the sales of equipment increase, the receivable quality margin for equipment business increases accordingly;
(4) Construction in progress: has an increase of 30.8528 million yuan from the beginning of the period with a growth rate of 66.16%,
mainly due to the increase of investment for ERP system construction;
(5)Short-term borrowings: has an increase of 1,668.7105 million yuan from the beginning of the period with a growth rate of 103.51%,
mainly due to the increase in invoice financing of account payable;
(6) Accounts payable: has an increase of 3,049.7387 million yuan from the beginning of the period with a growth rate of 39.62%, mainly
because as the growth of business, the purchasing volume and account payable increased accordingly;
(7) Receipts in advance: has an increase of 4.8947 million yuan from the beginning of the period with a growth rate of 39.63%, mainly
because the lease payments received in advance increased;
(8) Interest payable: has a decrease of 22.1891 million yuan from the beginning of the period with a growth rate of -62.38%, mainly
because as the decrease of non-recourse factoring financing for account receivable, interest payable decreases accordingly;
(9) Dividend payable: has an increase of 24.1576 million yuan from the beginning of the period with a growth rate of 378.09%, mainly
because the accrual of dividend payable to minority shareholders increased;
(10)Long-term borrowings: as an increase of 29.9966 million yuan from the beginning of the period with a growth rate of 94.81%,
mainly due to obtaining the long-term credit loans of dedicated equity acquisition;
3
(11) Finance costs: has a year-on-year increase of 78.9280million yuan with a growth rate of 91.05%, mainly because in 2020, the
Company has a large-scale acquisitions, and the corresponding consideration for equity acquisition are paid successively, the interest
income from deposit declined on a year-on-year basis;
(12) Other incomes: has a year-on-year increase of 23.2876 million yuan with a growth rate of 50.42%, mainly because various special
subsidies and tax relief received in the period increased on a year-on-year basis;
(13) Impairment losses: has a year-on-year decrease of 6.6624 million yuan with a growth rate of -119.34%, mainly due to the reversal of
inventory falling price reserves in the period;
(14) Gains on disposal of assets: has a year-on-year decrease of 6.3585 million yuan with a growth rate of -86.83%, mainly because the
gains on disposal of right-to-use assets arising from off-lease retail stores declined on a year-on-year basis;
(15) Non-operating income: has a year-on-year increase of 6.4051 million yuan with a growth rate of 65.50%, mainly because the
account payable that do not need to be paid are written off in the period;
(16) Non-operating expenses: has a year-on-year decrease of 10.8463 million yuan with a growth rate of -53.18%, mainly because a
large amount of litigation compensation occurred in the same period of the previous year;
(17) Other cash receipts relating to operating activities: has a year-on-year decrease of 664.6786 million yuan with a growth rate of
-54.65%, mainly because the special reserve funds received in the period declined on a year-on-year basis;
(18) Cash payments to and on behalf of employees: has a year-on-year increase of 576.5452 million yuan with a growth rate of 30.13%,
mainly because the new enterprise consolidated in second half of 2020 made the cash paid to and for the employees increased in the
period, and as the expansion of the Company, new pharmacies and number of employees increased, the labor costs are rising rig idly;
(19) Cash receipts from returns of investments: has a year-on-year decrease of 16.0302 million yuan with a growth rate of -84.25%,
mainly because the investment project withdrawal payment received from Sinopharm Zhongjin Medical Industry Fund declined on a
year-on-year basis;
(20) Cash received from returns on investments: has a year-on-year decrease of 135.7757 million yuan with a growth rate of -85.09%,
mainly because the dividends received from investment in associated enterprise declined on a year-on-year basis;
(21) Net cash receipts from disposal of fixed assets, intangible assets and other lo ng-term assets: has a year-on-year decrease of
4.5941million yuan with a growth rate of -87.10%, mainly because the cash received from disposal of fixed assets decreased on a
year-on-year basis;
(22) Other cash receipts relating to investing activities: has a year-on-year decrease of 21.9850 million yuan with a growth rate of
-99.75%, mainly because in the same period of previous year, subsidiary of the Company - Sinopharm Holding Guoda Drugstore Co.,
Ltd. (hereinafter referred to as Guoda Drugstore) consolidated the subsidiary - Pudong New Area of Shanghai Pharmaceutical Medicine
Ltd under the same control, the balance of cash pool originally collected to its former parent company Sinopharm Group Co., Ltd are
received, and there is no such event occurred in the period;
(23) Total cash inflows from investing activities: has a year-on-year decrease of 178.3851 million yuan with a growth rate of -86.63%,
mainly because the dividends received from investment in associated enterprise declined on a year-on-year basis;
(24) Cash payments for investments: has a year-on-year increase of 87.8213 million yuan with a growth rate of 309.12%, mainly because
the fees for store exchange paid by subsidiary Guoda Drugstore in the period increased on a year-on-year basis;
(25) Net cash payments for acquisition of subsidiaries and other business units: has a year-on-year decrease of 2,283.6644 million yuan
with a growth rate of -95.77%, mainly because compared with same period of last year, the account of subsidiary acquisition paid by the
subsidiary Guoda Drugstore in the period declined;
(26) Cash payments related to other investing activities: has a year-on-year decrease of 5.00 million yuan with a growth rate of -100.00%,
mainly due to the payment of long-term deposits in the same period of last year, and there was no such event occurred in the period;
(27) Total cash outflows from investing activities: has a year-on-year decrease of 2,147.3163 million yuan with a growth rate of -82.37%,
mainly because compared with same period of last year, the account of subsidiary acquisition paid by the subsidiary Guoda Drugstore in
the period declined;
(28) Net cash flows from investing activities: has a year-on-year increase of 1,968.9313 million yuan with a growth rate of 82.00%,
4
mainly because compared with same period of last year, the account of subsidiary acquisition paid by the subsidiary Guoda Drugstore in
the period declined;
(29) Cash proceeds from investments by others: has a year-on-year increase of 17.2061 million yuan with a growth rate of 100.00%,
mainly because received the investment from minorities in the period, and there was no such event occurred in the same period of the
previous year;
(30) Other cash receipts relating to financing activities: has a year-on-year decrease of 215.6720 million yuan with a growth rate of
-67.47%, mainly due to the decrease in borrowing received from minority shareholders in the period, and the mature money order
deposit collected in the period decline on a year-on-year basis;
(31) Cash repayments for debts: has a year-on-year increase of 673.5614 million yuan with a growth rate of 214.85%, mainly due to the
increase in repayment of loans in the period;
(32)Effect of foreign exchange rate changes on cash and cash equivalents: has a year-on-year increase of 0.4410 million yuan with a
growth rate of 879.85%, mainly due to the impact of exchange rate movements;
(33) Net increase of cash and cash equivalents: has a year-on-year increase of 1,082.7871 million yuan with a growth rate of 59.59%,
mainly because compared with same period of last year, the account of subsidiary acquisition paid by the subsidiary Guoda Dru gstore in
the period declined;
(34) Cash and cash equivalents at beginning of the year: has a year-on-year decrease of 3,020.9579 million yuan with a growth rate of
-35.85%, mainly because in 2020, the Company have large-scale acquisitions, and corresponding consideration of equity acquisition are
paid successively, resulting in a decline in balance of cash and cash equiva lents at the beginning of the year.
II. Shareholders Information
(i) Total number of common shareholders and preference shareholders with voting rights recovered and top
ten common shareholders
In Share
Total preference
shareholders with voting
Total common shareholders at the
45,126 rights recovered at end of 0
end of report period
reporting period (if
applicable)
Top ten shareholders
Amount of Information of shares pledged,
Shareholder’s Nature of Proportion of Amount of
restricted tagged or frozen
name shareholder shares held shares held
shares held State of share Amount
Sinopharm State-owned
56.06% 239,999,991 5,505,770
Group Co., Ltd. legal person
FIRST
SENTIER
INVESTORS
GLOBAL
Foreign
UMBRELLA 2.52% 10,802,495
corporation
FUND PLC -
FSSA CHINA
GROWTH
FUND
Hong Kong
Securities Foreign
1.96% 8,384,966
Clearing corporation
Company Ltd
China National State-owned
1.24% 5,323,043
Pharmaceutical legal person
5
Foreign Trade
Corp.
National Social Domestic non
Security Fund- state-owned 1.06% 4,530,032
portfolio 413 corporation
BBH BOS S/A
FIDELITY FD Foreign
0.78% 3,358,761
- CHINA corporation
FOCUS FD
CPIC Fund-
China Pacific
Life Insurance
Co., Lt. -
participating
insurance
-CPIC fund Domestic non
PICC Stock state-owned 0.70% 2,976,701
Relative corporation
Income
(guaranteed
bonus)single
asset
management
plan
Fidelity
Investment
Management Foreign
0.54% 2,308,237
(Hong Kong) corporation
Limited -
Client’s fund
VANGUARD
EMERGING
Foreign
MARKETS 0.40% 1,697,229
corporation
STOCK
INDEX FUND
ICBC- CPIC
Desheng Small
Domestic non
Selected
state-owned 0.38% 1,632,000
Securities
corporation
Investment
Funds
Top ten shareholders with unrestricted shares held
Shareholder’s name Amount of unrestricted shares held Type of shares
Type Amount
RMB ordinary
Sinopharm Group Co., Ltd. 234,494,221 234,494,221
shares
FIRST SENTIER INVESTORS
GLOBAL UMBRELLA FUND Domestic listed
10,802,495 10,802,495
PLC - FSSA CHINA GROWTH foreign shares
FUND
Hong Kong Securities Clearing RMB ordinary
8,384,966 8,384,966
Company Ltd shares
China National Pharmaceutical RMB ordinary
5,323,043 5,323,043
Foreign Trade Corp. shares
National Social Security Fund- RMB ordinary
4,530,032 4,530,032
portfolio 413 shares
BBH BOS S/A FIDELITY FD - Domestic listed
3,358,761 3,358,761
CHINA FOCUS FD foreign shares
CPIC Fund- China Pacific Life RMB ordinary
2,976,701 2,976,701
Insurance Co., Lt. - participating shares
6
insurance -CPIC fund PICC Stock
Relative Income (guaranteed
bonus)single asset management
plan
Fidelity Investment Management
RMB ordinary
(Hong Kong) Limited - Client’s 2,308,237 2,308,237
shares
fund
VANGUARD EMERGING
Domestic listed
MARKETS STOCK INDEX 1,697,229 1,697,229
foreign shares
FUND
ICBC- CPIC Desheng Small
RMB ordinary
Selected Securities Investment 1,632,000 1,632,000
shares
Funds
Sinopharm Group Co., Ltd. and China National Pharmaceutical Foreign Trade Corporation
Explanation on associated have the same actual controller, which is China National Pharmaceutical Group
relationship among the aforesaid Corporation. It is unknown that there exists no associated relationship or belongs to the
shareholders consistent actionist among the other tradable shareholders regulated by the Management
Measure of Information Disclosure on Change of Shareholding for Listed Companies.
(ii) Total shareholders with preferred stock held and shares held by top ten shareholders with preferred stock
held
□ Applicable √ Not applicable
III. Other significant events
□ Applicable √ Not applicable
IV. Quarterly financial statements
(i) Financial statement
1. Consolidate balance sheet
Prepared by China National Accord Medicines Corporation Ltd.
In RMB
Item September 30, 2021 December 31, 2020
Current assets:
Cash and bank balances 5,030,550,238.21 5,998,204,295.87
Settlement provisions
Capital lent
Trading financial assets
Derivative financial assets
Notes receivable 486,665,614.67 622,115,477.04
Accounts receivable 18,372,194,576.17 13,799,971,014.22
Receivable financing 747,127,225.28 1,404,987,700.38
Advances to suppliers 577,047,357.55 480,313,574.71
Insurance receivable
Reinsurance receivables
Contract reserve of reinsurance
receivable
7
Other receivables 588,663,715.06 535,228,747.69
Including: Interest receivable
Dividend receivable
Buying back the sale of financial
assets
Inventories 7,731,292,407.49 6,285,010,674.46
Contract assets 21,298,841.34 15,177,731.64
Assets held for sale
Non-current asset due within one
year
Other current assets 117,800,222.89 121,082,863.45
Total current assets 33,672,640,198.66 29,262,092,079.46
Non-current assets:
Loans and payments on behalf
Debt investment
Other debt investment
Long-term account receivable
Long-term equity investments 2,506,592,540.54 2,287,019,627.99
Other equity instruments
99,488,340.28 99,488,340.28
investment
Other non-current financial
135,974,908.51 120,972,350.24
assets
Investment properties 115,666,257.13 127,444,379.94
Fixed assets 846,208,850.06 854,191,083.27
Construction in progress 77,483,997.80 46,631,190.23
Productive biological asset
Oil and gas asset
Right-of-use assets 2,602,364,849.90 2,356,952,392.99
Intangible assets 738,312,505.33 734,345,179.40
Expense on Research and
Development
Goodwill 2,932,001,316.63 2,747,375,281.11
Long-term prepaid expenses 547,554,650.71 457,705,276.09
Deferred tax assets 109,492,207.51 92,118,767.81
Other non-current assets 471,819,049.11 408,197,522.84
Total non-current assets t 11,182,959,473.51 10,332,441,392.19
Total assets 44,855,599,672.17 39,594,533,471.65
Current liabilities:
Short-term borrowings 3,280,897,558.10 1,612,187,020.12
Loan from central bank
Capital borrowed
Trading financial liability
Derivative financial liability
Notes payable 7,348,840,877.78 7,520,165,274.69
Accounts payable 10,747,189,833.18 7,697,451,142.50
Receipts in advance 17,247,134.79 12,352,466.64
Contract liabilities 326,085,220.43 368,600,357.14
Selling financial asset of
8
repurchase
Absorbing deposit and interbank
deposit
Security trading of agency
Security sales of agency
Employee benefits payable 277,589,432.45 357,212,047.10
Tax payable 278,421,837.51 316,867,149.16
Other payables 1,499,776,310.73 1,599,166,881.14
Including: Interest payable 13,383,522.61 35,572,620.82
Dividend payable 30,546,882.17 6,389,320.96
Commission charge and
commission payable
Reinsurance payable
Liability held for sale
Non-current liabilities due
815,092,369.38 748,732,059.89
within one year
Other current liabilities 20,574,820.83 24,787,078.55
Total current liabilities 24,611,715,395.18 20,257,521,476.93
Non-current liabilities:
Insurance contract reserve
Long-term borrowings 61,633,794.44 31,637,173.89
Bonds payable
Including: Preferred stock
Perpetual capital
securities
Lease liabilities 1,414,900,980.86 1,303,054,163.90
Long-term payables 6,938,189.00 6,938,189.00
Long-term employee benefits
1,262,000.00 1,319,000.00
payable
Provisions 68,663,166.79 68,808,166.79
Deferred income 88,319,436.13 89,843,583.37
Deferred tax liabilities 192,406,210.58 205,921,408.66
Other non-current liabilities 611,494,372.76 740,862,989.59
Total non-current liabilities 2,445,618,150.56 2,448,384,675.20
Total liabilities 27,057,333,545.74 22,705,906,152.13
Equity
Share capital 428,126,983.00 428,126,983.00
Other equity instrument
Including: Preferred stock
Perpetual capital
securities
Capital surplus 4,371,864,522.76 4,372,504,053.72
Less: Inventory shares
Other comprehensive income 38,592,158.00 38,483,017.72
Reasonable reserve
Surplus reserve 214,063,491.50 214,063,491.50
Provision of general risk
Retained earnings 9,626,798,794.78 8,895,145,106.39
9
Total equity attributable to owners of
14,679,445,950.04 13,948,322,652.33
the parent
Non-controlling interests 3,118,820,176.39 2,940,304,667.19
Total equity 17,798,266,126.43 16,888,627,319.52
Total liabilities and equity 44,855,599,672.17 39,594,533,471.65
Legal Representative: Lin Zhaoxiong
Financial controller: Gu Guolin
Head of Accounting Department: Wang Ying
2. Consolidated Profit Statement (from the year-begin to the period-end)
In RMB
Item Current period Last period
I. Total operating income 50,210,017,018.57 42,880,505,125.63
Including: Operating revenue 50,210,017,018.57 42,880,505,125.63
Interest income
Insurance gained
Commission charge
and commission income
II. Total operating cost 48,889,105,650.99 41,581,721,662.96
Including: Operating costs 44,355,137,220.69 37,944,504,626.84
Interest expense
Commission charge and
commission expense
Cash surrender value
Net amount of expense of
compensation
Net amount of withdrawal
of insurance contract reserve
Bonus expense of
guarantee slip
Reinsurance expense
Tax and surcharges 118,668,192.68 110,209,795.96
Selling expenses 3,489,636,134.44 2,749,994,678.55
Administrative expenses 760,050,554.53 690,327,040.05
R&D expense
Finance costs 165,613,548.65 86,685,521.56
Including: Interest
221,745,036.68 202,695,852.03
expenses
Interest
58,695,611.60 112,936,201.56
income
Add: other incomes 69,475,290.52 46,187,696.54
Investment income (Loss is
232,226,696.90 211,950,494.51
listed with “-”)
Including: Investment
237,971,923.43 247,559,119.49
income from associates
Income from the -11,674,941.64 -40,767,172.72
10
derecognition of financial assets
measured at amortised cost (Loss is
listed with “-”)
Exchange income (Loss is
listed with “-”)
Net exposure hedging
income (Loss is listed with “-”)
Income from change of fair
value (Loss is listed with “-”)
Credit impairment losses/
-31,552,326.70 -29,083,726.06
(Loss is listed with “-”)
Impairment losses (Loss is
1,079,690.03 -5,582,665.20
listed with “-”)
Gain on disposal of assets
964,385.82 7,322,907.21
(Loss is listed with “-”)
III. Operating profits (Loss is listed
1,593,105,104.15 1,529,578,169.67
with “-”)
Add: Non-operating income 16,183,608.97 9,778,532.18
Less: Non-operatingexpenses 9,550,290.33 20,396,541.07
IV. Total profit (Loss is listed with “-”) 1,599,738,422.79 1,518,960,160.78
Less: Income tax expenses 328,358,528.63 297,799,939.72
V. Net profit (Net loss is listed with
1,271,379,894.16 1,221,160,221.06
“-”)
(i) Classify by business continuity
1. Profit or loss from continuing
1,271,379,894.16 1,221,160,221.06
operations (net loss listed with ‘-”)
2.termination of net profit (net
loss listed with ‘-”)
(ii) Classify by ownership
1. Owners of the parent 1,074,155,274.79 997,585,746.42
2. Non-controlling interests 197,224,619.37 223,574,474.64
VI. Other comprehensive income, net
109,140.28 143,939.42
of tax
Other comprehensive income, net of
109,140.28 143,939.42
tax, attributable to owners of the parent
(i) Other comprehensive income
items which will not be reclassified
subsequently to profit of loss
1.Changes of the defined
benefit plans that re-measured
2.Other comprehensive
income under equity method that
cannot be transfer to gain/loss
3.Change of fair value of
investment in other equity instrument
4.Fair value change of
enterprise's credit risk
5. Other
(ii) Other comprehensive income
109,140.28 143,939.42
that will be reclassified to profit or loss
1. Other comprehensive
income using the equity method that 109,140.28 143,939.42
may be reclassified to profit or loss
2.Change of fair value of
11
other debt investment
3.Amount of financial
assets re-classify to other
comprehensive income
4.Credit impairment
provision for other debt investment
5.Cash flow hedging
reserve
6.Translation differences
arising on translation of foreign
currency financial statements
7.Other
Net after-tax of other comprehensive
income attributable to minority
shareholders
VII. Total comprehensive income 1,271,489,034.44 1,221,304,160.48
Total comprehensive income
1,074,264,415.07 997,729,685.84
attributable to owners of the parent
Total comprehensive income
197,224,619.37 223,574,474.64
attributable to non-controlling interests
VIII. Earnings per share:
(i) Basic earnings per share 2.51 2.33
(ii) Diluted earnings per share 2.51 2.33
Enterprise combine under the same control in the Period, the combined party realized net profit of 0.00 Yuan before combination, and
realized 0.00 Yuan at last period for combined party
Legal Representative: Lin Zhaoxiong
Financial controller: Gu Guolin
Head of Accounting Department: Wang Ying
3. Consolidated Cash Flow Statement (from the year-begin to the period-end)
In RMB
Item Current period Last period
I. Cash flows from operating activities:
Cash received from sales of good or
50,434,425,085.34 42,418,077,097.10
rendering of services
Net increase of customer deposit and
interbank deposit
Net increase of loan from central
bank
Net increase of capital borrowed
from other financial institution
Cash received from original
insurance contract fee
Net cash received from reinsurance
business
Net increase of insured savings and
investment
Cash received from interest,
commission charge and commission
Net increase of capital borrowed
12
Net increase of returned business
capital
Net cash received by agents in sale
and purchase of securities
Receipts of taxes and surcharges
9,785,028.42 10,784,614.07
refunds
Other cash receipts relating to
551,569,390.53 1,216,248,037.55
operating activities
Total cash inflows from operating
50,995,779,504.29 43,645,109,748.72
activities
Cash payments for goods and
44,590,896,502.94 37,533,521,802.87
services
Net increase of customer loans and
advances
Net increase of deposits in central
bank and interbank
Cash paid for original insurance
contract compensation
Net increase of capital lent
Cash paid for interest, commission
charge and commission
Cash paid for bonus of guarantee
slip
Cash payments to and on behalf of
2,490,251,009.84 1,913,705,773.98
employees
Payments of all types of taxes and
1,163,054,174.01 1,148,433,266.37
surcharges
Other cash payments relating to
1,331,511,279.71 1,066,101,719.26
operating activities
Total cash outflows from operating
49,575,712,966.50 41,661,762,562.48
activities
Net cash flows from operating activities 1,420,066,537.79 1,983,347,186.24
II. Cash flows from investing activities:
Cash receipts from returns of
2,997,441.73 19,027,649.76
investments
Cash received from returns on
23,798,335.31 159,574,046.42
investments
Net cash receipts from disposal of
fixed assets, intangible assets and other 680,564.38 5,274,705.47
long-term assets
Net cash received from disposal of
subsidiaries and other units
Other cash receipts relating to investing
54,984.60 22,040,000.00
activities
Total cash inflows from investing
27,531,326.02 205,916,401.65
activities
Cash payments to acquire fixed assets,
intangible assets and other long-term 242,406,946.82 188,880,164.05
assets
Cash payments for investments 116,231,775.64 28,410,468.41
Net increase of mortgaged loans
Net cash payments for acquisition of
100,950,637.41 2,384,615,064.76
subsidiaries and other business units
Cash payments related to other 5,000,000.00
13
investing activities
Total cash outflows from investing
459,589,359.87 2,606,905,697.22
activities
Net cash flows from investing activities -432,058,033.85 -2,400,989,295.57
III. Cash flows from financing activities
Cash proceeds from investments by
17,206,123.00
others
Incl: Cash receipts from capital
contributions from non-controlling 17,206,123.00
interests of subsidiaries
Cash receipts from borrowings 922,684,894.52 801,520,037.57
Other cash receipts relating to
103,972,601.77 319,644,627.50
financing activities
Total cash inflows from financing
1,043,863,619.29 1,121,164,665.07
activities
Cash repayments for debts 987,061,372.10 313,500,000.00
Cash payments for distribution of
601,040,337.18 545,931,923.60
dividends or profit and interest expenses
Incl: Dividends or profit paid to
non-controlling shareholders of 54,850,818.34 62,338,791.80
subsidiaries
Other cash payments relating to
1,178,389,883.78 1,661,056,163.63
financing activities
Total cash outflows from financing
2,766,491,593.06 2,520,488,087.23
activities
Net cash flows from financing activities -1,722,627,973.77 -1,399,323,422.16
IV. Effect of foreign exchange rate
390,912.15 -50,126.70
changes on cash and cash equivalents
V. Net increase of cash and cash
-734,228,557.68 -1,817,015,658.19
equivalents
Add: Cash and cash equivalents at
5,405,113,257.99 8,426,071,170.16
beginning of the year
VI. Cash and cash equivalents at end of
4,670,884,700.31 6,609,055,511.97
year
(ii) Explanation on financial statement adjustment
1. Financial statement adjustment at the beginning of the first year when implementation of new leasing
standards from 2021
□ Applicable √ Not applicable
2. Retrospective adjustment of the comparative data for initial implementation of new leasing standards from
2021
□ Applicable √ Not applicable
(iii) Audit report
Whether the 3rd quarterly report has been audited or not
□Yes √ No
The 3rd quarterly report of the Company has not been audited.
Board of Directors of
14
China National Accord Medicines Corporation Ltd.
20 October 2021
15
