Prenetics Announces Second Quarter 2023 Financial Results

HONG KONG, Sept. 15, 2023 /PRNewswire/ — 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

Revenue from continuing operations of US$5.7 million Adjusted EBITDA from continuing operations of US$(5.3) million Cash and other short-term assets[1] of US$214.5 million as of June 30, 2023

First Half 2023 Financial Highlights

Revenue from continuing operations of US$11.6 million Adjusted EBITDA from continuing operations of US$(15.1) million

“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.

Recent Highlights

Completed transaction with Prof. Dennis Lo for Insighta as a 50/50 Joint Venture for Multi-Cancer Early Detection in July 2023. Prenetics provided US$100m in consideration, with US$80m in cash and US$20m of shares in Prenetics. Initial clinical trial data is promising. A large multi-country overseas clinical trial is set to begin in early 2024. ACT Genomics is expected to launch a 500-gene panel and a 100-gene panel comprehensive genomic profiling “liquid” biopsy test by the fourth quarter of 2023. ACT Genomics product development work continues for a Minimal Residual Disease (MRD) test is expected to be rolled out by Q2 2024. Multiple distribution and partnership deals are being discussed for Southeast Asia and in the Middle East. More details will be shared once available. Significant improvement in operational efficiency and cost optimization, reducing adjusted EBITDA from continuing operations from a loss of US$(9.8) million in the first quarter of 2023 to US$(5.3) million in the current quarter with further reductions expected in the second half of 2023.

About 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

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,

March 31,

December 31,

2023

2023

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,

June 30,

2023

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,

March 31,

June 30,

2023

2023

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)

Reconciliation of loss from operations from continuing operations under IFRS and adjusted EBITDA from continuing operations (Non-IFRS)

For the six months ended

June 30,

June 30,

2023

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,

June 30,

2023

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,

June 30,

2023

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,

March 31,

June 30,

2023

2023

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,

March 31,

June 30,

2023

2023

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

[1] Represents current assets, including cash and cash equivalents totaling US$177.2 million, financial assets at fair value through profit or loss of US$13.6 million, and trade receivables of US$5.6 million, amongst other accounting line items under current assets.

[2] In connection with the acquisition of ACT Genomics, the remaining shareholders of ACT Genomics – representing 25.61% of the fully diluted shareholding of ACT Genomics that Prenetics does not own – were granted put options which allow these remaining shareholders to put their remaining shares to Prenetics under certain conditions. The liabilities arising from such put option are recorded as liabilities for puttable financial instrument, and are valued at the present value of the exercise price of the put option.

[3] Represents number of authorized and issued shares as follows:

June 30,

March 31,

December 31,

2023

2023

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

[4] Includes equity-settled share-based payment expenses (excluding share-based payment on listing) from continuing operations as follows:

For the six months ended

June 30,

June 30,

2023

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,

March 31,

June 30,

2023

2023

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

[5] The acquisition of the net assets of Artisan Acquisition Corp. (“Artisan”) on May 18, 2022 does not meet the definition of a business under IFRS and has therefore been accounted for as a share-based payment. The excess of fair value of Prenetics shares issued over the fair value of Artisan’s identifiable net assets acquired represents compensation for the service of a stock exchange listing for its shares and is expensed as incurred.

[6] We ceased our COVID-19 testing business entirely in 2023 Q2. As a result, COVID-19 testing business is reported as a discontinued operation under IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. In accordance with IFRS 5, the results of the discontinued operation have been presented separately from the continuing operations in the consolidated statements of profit or loss and other comprehensive income. The comparative information in the consolidated statements of profit or loss and other comprehensive income has also been re-presented to show the results of discontinued operation separately.

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