金斯瑞(01548.HK):傳奇生物(LEGN.US)擬重述2019至2021年年度經審計財務報表
金斯瑞生物科技(01548.HK)公布,根據楊森生物科技協議,公司非全資附屬傳奇生物(LEGN.US)擬通過修改其截至2021年12月底止年度的20-F表格及關於截至2022年3月底止三個月傳奇生物的中期財務資料的6-K表格,以重述其此前發佈的截至2019年12月底、2020年12月底及2021年12月底止的年度經審計財務報表,及關於截至今年3月底止三個月的6-K表格中包含的未經審計中期財務資料。
公司指出,傳奇生物與楊森於2017年12月達成全球合作和授權協議,在全球範圍內共同開發和商業化西達基奧侖賽(cilta-cel)。此前,傳奇生物已在楊森協議下對兩項履約義務確認收入:出售cilta-cel商業許可;及向與楊森合作項下的聯合指導委員會(JSC)提供服務。商業許可在出售時確認為收入,傳奇生物就向JSC提供服務而確認的收入在楊森協議下的整個臨床開發計劃期間內確認。
惟傳奇生物管理層已決定,商業許可的原估值被低估,因此,受影響財務中收入確認的會計處理存在重大差錯。重新審議楊森協議下的收入確認會導致楊森協議下收入確認的時間發生變化,但傳奇生物根據楊森協議預計獲得的總收入不會發生變化。另料傳奇重述不會對傳奇生物的現金狀況、現金流及流動性產生任何影響。傳奇生物正在評估和確認受影響財務的最終會計結論和重述調整。
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