TAIWAN LIPOSOME COMPANY, LTD. TAIWAN LIPOSOME COMPANY, LTD. AND
SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS AND
INDEPENDENT AUDITORS' REVIEW REPORT
SIX MONTHS ENDED JUNE 30, 2021 AND 2020
For the convenience of readers and for information purpose only, the independent auditors' review report and the accompanying consolidated financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. In the event of any discrepancy between the English version and the original Chinese version or any differences in the interpretation of the two versions, the Chinese- language review report of independent accountants and consolidated financial statements shall prevail.
TAIWAN LIPOSOME COMPANY, LTD. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
JUNE 30, 2021, DECEMBER 31, 2020 AND JUNE 30, 2020
(THE CONSOLIDATED BALANCE SHEETS AS OF JUNE 30, 2021 AND 2020 ARE UNAUDITED BUT REVIEWED)
(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)
June 30, 2021 | December 31, 2020 | June 30, 2020 | ||||||||||||||
Assets | Note | AMOUNT | % | AMOUNT | % | AMOUNT | % | |||||||||
Current assets | ||||||||||||||||
1100 | Cash and cash equivalents | 6(1) | $ | 696,737 | 52 | $ 1,342,667 | 77 | $ 1,234,795 | 71 | |||||||
1170 | Accounts receivable, net | 6(2) | 157,460 | 12 | 9,287 | 1 | 8,164 | - | ||||||||
1200 | Other receivables | 481 | - | 25,489 | 1 | 11,779 | 1 | |||||||||
1220 | Current income tax assets | 619 | - | 571 | - | 565 | - | |||||||||
1410 | Prepayments | 6(3) | 131,577 | 10 | 53,963 | 3 | 150,641 | 9 | ||||||||
11XX | Total current assets | 986,874 | 74 | 1,431,977 | 82 | 1,405,944 | 81 | |||||||||
Non-current assets | ||||||||||||||||
1600 | Property, plant and | 6(4) and 8 | ||||||||||||||
equipment | 112,821 | 9 | 124,499 | 7 | 121,678 | 7 | ||||||||||
1755 | Right-of-use assets | 6(5) | 66,404 | 5 | 65,554 | 4 | 79,600 | 5 | ||||||||
1780 | Intangible assets | 6(6) | 692 | - | 1,002 | - | 1,805 | - | ||||||||
1900 | Other non-current assets | 6(7) | 164,178 | 12 | 126,429 | 7 | 118,832 | 7 | ||||||||
15XX | Total non-current assets | 334,095 | 26 | 317,484 | 18 | 321,915 | 19 | |||||||||
1XXX | Total assets | $ | 1,330,969 | 100 | $ 1,749,461 | 100 | $ 1,727,859 | 100 |
(Continued)
~2~
TAIWAN LIPOSOME COMPANY, LTD. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
JUNE 30, 2021, DECEMBER 31, 2020 AND JUNE 30, 2020
(THE CONSOLIDATED BALANCE SHEETS AS OF JUNE 30, 2021 AND 2020 ARE UNAUDITED BUT REVIEWED)
(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)
June 30, 2021 | December 31, 2020 | June 30, 2020 | ||||||||||||||||||
Liabilities and equity | Note | AMOUNT | % | AMOUNT | % | AMOUNT | % | |||||||||||||
Current liabilities | ||||||||||||||||||||
2100 | Short-term borrowings | 6(8) | $ | 16,000 | 1 | $ | 16,000 | 1 | $ | 46,000 | 3 | |||||||||
2130 | Current contract liabilities | 6(17) | 12,301 | 1 | - | - | - | - | ||||||||||||
2200 | Other payables | 6(9) | 94,313 | 7 | 189,141 | 11 | 113,698 | 7 | ||||||||||||
2230 | Current income tax liabilities | - | - | 31 | - | - | - | |||||||||||||
2280 | Current lease liabilities | 24,077 | 2 | 25,097 | 1 | 26,537 | 1 | |||||||||||||
2300 | Other current liabilities | 6(10) | 181,158 | 14 | 117,858 | 7 | 55,007 | 3 | ||||||||||||
21XX | Total current liabilities | 327,849 | 25 | |||||||||||||||||
348,127 | 20 | 241,242 | 14 | |||||||||||||||||
Non-current liabilities |
2527 | Non-current contract | |
liabilities | 6(17) | |
2540 | Long-term borrowings | 6(10) |
2550 | Provisions for liabilities- | |
non-current | 6(13) | |
2580 | Non-current lease liabilities | |
2600 | Other non-current liabilities | 6(11) |
25XX | Total non-current | |
liabilities | ||
2XXX | Total liabilities | |
Equity | ||
Equity attributable to owners | ||
of parent | ||
Share capital | 6(14) | |
3110 | Common shares | |
Capital surplus | 6(15) | |
3200 | Capital surplus | |
Retained earnings | ||
3350 | Accumulated deficit | 6(16) |
Other equity | ||
3400 | Other equity interest | |
31XX | Equity attributable to owners | |
of parent | ||
36XX | Non-controlling interests | 6(28) |
3XXX | Total equity | |
Significant contingent | 9 | |
liabilities and | ||
unrecognized contract | ||
commitments | ||
Significant events after | 11 | |
reporting period | ||
3X2X | Total liabilities and equity |
14,032 | 1 | 10,286 | 1 | 10,760 | 1 |
372,809 | 28 | 469,076 | 27 | 451,370 | 26 |
6,432 | - | 6,432 | - | 6,432 | - |
44,004 | 3 | 42,024 | 2 | 54,319 | 3 |
10,065 | 1 | 10,189 | 1 | 11,742 | 1 |
447,342 | 33 | 538,007 | 31 | 534,623 | 31 |
775,191 | 58 | 886,134 | 51 | 775,865 | 45 |
841,549 | 63 | 841,549 | 48 | 841,889 | 49 | ||||||||||
2,307,893 | 173 | 2,300,541 | 131 | 2,292,098 | 133 | ||||||||||
( | 2,956,797 ) | ( 222) | ( | 2,699,974 ) | (154) | ( | 2,174,797 ) | (126) | |||||||
( | 16,499 ) | ( 1 ) | ( | 4,194 ) | - | ( | 7,196) | ( 1 ) | |||||||
176,146 | 13 | 437,922 | 25 | 951,994 | 55 | ||||||||||
379,632 | 29 | 425,405 | 24 | - | - | ||||||||||
555,778 | 42 | ||||||||||||||
863,327 | 49 | 951,994 | 55 | ||||||||||||
$ 1,330,969 | 100 | $ 1,749,461 | 100 | $ | 1,727,859 | 100 |
The accompanying notes are an integral part of these consolidated financial statements.
~3~
TAIWAN LIPOSOME COMPANY, LTD. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
SIX MONTHS ENDED JUNE 30, 2021 AND 2020
(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS, EXCEPT LOSS PER SHARE AMOUNTS)
(UNAUDITED BUT REVIEWED)
Items | |||
4000 | Operating revenue | ||
Operating expenses | |||
6200 | General and | ||
administrative expenses | |||
6300 | Research and | ||
development expenses | |||
6000 | Total operating | ||
expenses | |||
6900 | Operating loss | ||
Non-operating income and | |||
expenses | |||
7100 | Interest income | ||
7010 | Other income | ||
7020 | Other gains and losses | ||
7050 | Finance costs | ||
7000 | Total non-operating | ||
income and expenses | |||
7900 | Loss before income tax | ||
7950 | Income tax expense | ||
8200 | Net loss | ||
Other comprehensive | |||
income (loss) | |||
Items that may be | |||
subsequently | |||
reclassified to profit or | |||
loss | |||
8361 | Financial statement | ||
translation differences | |||
of foreign operations | |||
8300 | Total other | ||
comprehensive income | |||
(loss) | |||
8500 | Total comprehensive loss | ||
Loss attributable to: | |||
8610 | Owners of the parent | ||
8620 | Non-controlling | ||
interests | |||
Total comprehensive loss | |||
attributable to: | |||
8710 | Owners of the parent | ||
8720 | Non-controlling | ||
interests | |||
Loss per share of common | |||
share | |||
9750 | Basic loss per share (in | ||
dollars) | |||
9850 | Diluted loss per share (in | ||
dollars) |
Three months ended June 30, | Six months ended June 30, | |||||||||||||||||||||||||||||||||
2021 | 2020 | 2021 | 2020 | |||||||||||||||||||||||||||||||
Note | AMOUNT | % | AMOUNT | % | AMOUNT | % | AMOUNT | % | ||||||||||||||||||||||||||
6(17) | $ | 160,176 | 100 | $ | 11,776 | 100 | $ | 197,794 | 100 | $ | 23,750 | 100 | ||||||||||||||||||||||
6(11)(12) | ||||||||||||||||||||||||||||||||||
(22)(23) | ||||||||||||||||||||||||||||||||||
( | 31,622 | ) | ( | 20 ) | ( | 39,487 | ) | ( | 335 | ) | ( | 62,669 | ) | ( | 31 | ) | ( | 72,367 | ) | ( | 305 ) | |||||||||||||
( | 220,087 | ) | ( | 137) | ( | 228,881 | ) | ( | 1944) | ( | 442,861 | ) | ( | 224 | ) | ( | 420,659 | ) | ( 1771) | |||||||||||||||
( | 251,709 | ) | ( | 157) | ( | 268,368 | ) | ( 2279) | ( | 505,530 | ) | ( | 255 | ) | ( | 493,026 | ) | ( 2076) | ||||||||||||||||
( | 91,533 | ) | ( | 57) | ( | 256,592 | ) | ( | 2179 | ) | ( | 307,736 | ) | ( | 155 | ) | ( | 469,276 | ) | ( 1976) | ||||||||||||||
6(18) | 373 | - | 238 | 2 | 611 | - | 755 | 3 | ||||||||||||||||||||||||||
6(19) | 11,896 | 7 | 13,887 | 118 | 12,049 | 6 | 14,091 | 60 | ||||||||||||||||||||||||||
6(20) | 8,840 | 6 | 3,507 | 30 | 11,436 | 6 | 5,707 | 24 | ||||||||||||||||||||||||||
6(21) | ( | 4,720 | ) | ( | 3) | ( | 3,129 | ) | ( | 27 | ) | ( | 9,502 | ) | ( | 5 | ) | ( | 7,530 | ) | ( | 32 ) | ||||||||||||
16,389 | 10 | 14,503 | 123 | 14,594 | 7 | 13,023 | 55 | |||||||||||||||||||||||||||
( | 75,144 | ) | ( | 47 ) | ( | 242,089 | ) | ( 2056 | ) | ( | 293,142 | ) | ( | 148 | ) | ( | 456,253 | ) | ( 1921 ) | |||||||||||||||
6(24) | ( | 363 | ) | - | ( | 348 | ) | ( | 3 | ) | ( | 602 | ) | - | ( | 769 | ) | ( | 3 ) | |||||||||||||||
( $ | 75,507 | ) | ( | 47) | ( $ | 242,437 | ) | ( 2059) | ( $ | 293,744 | ) | ( | 148 | ) | ( $ | 457,022 | ) | ( 1924) | ||||||||||||||||
( $ | 13,090 | ) | ( | 8) | $ | 1,698 | 15 | ( $ | 21,285 | ) | ( | 11 | ) | ( $ | 1,808 | ) | ( | 8) | |||||||||
( $ | 13,090 | ) | ( | 8) | $ | 1,698 | 15 | ( $ | 21,285 | ) | ( | 11 | ) | ( $ | 1,808 | ) | ( | 8) | |||||||||
( $ | 88,597 | ) | ( | 55) | ( $ | 240,739 | ) | ( 2044) | ( $ | 315,029 | ) | ( | 159 | ) | ( $ | 458,830 | ) | ( 1932) | |||||||||
( $ | 55,454 | ) | ( | 34) | ( $ | 242,437 | ) | ( 2059) | ( $ | 256,823 | ) | ( | 129 | ) | ( $ | 457,022 | ) | ( 1924) | |||||||||
( $ | 20,053 | ) | ( | 13) | $ | - | - | ( $ | 36,921 | ) | ( | 19 | ) | $ | - | - | |||||||||||
( $ | 63,388 | ) | ( | 39) | ( $ | 240,739 | ) | ( 2044) | ($ | 269,256 | ) | ( | 136 | ) | ( $ | 458,830 | ) | ( 1932) | |||||||||
( $ | 25,209 | ) | ( | 16) | $ | - | - | ($ | 45,773 | ) | ( | 23 | ) | $ | - | - | |||||||||||
6(25)
( | $ | 0.66 | ) | ( | $ | 3.28 | ) | ( | $ | 3.05 | ) | ( | $ | 6.18 | ) |
( | $ | 0.66 | ) | ( | $ | 3.28 | ) | ( | $ | 3.05 | ) | ( | $ | 6.18 | ) |
The accompanying notes are an integral part of these consolidated financial statements.
~4~
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Taiwan Liposome Co. Ltd. published this content on 16 August 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 16 August 2021 01:31:04 UTC.
