재원 : Several South Korean listed biotech companies involved in new drug research and development (R&D) encountered consecutive 'disclaimer of opinion' notifications from external auditors regarding their financial statement audit reports last year. This development holds significant implications as it may lead to trading suspension and delisting, prompting attention towards future consequences.

ai 투자 : Industry sources revealed on March 25th that companies like Cellivery, NewG Lab Pharma, GenN Bio, and Canaria Bio received 'disclaimer of opinion' notifications from external auditors (accounting firms). Cellivery, having received a similar notification in 2022, encountered another for the 2023 fiscal year. Presently, Cellivery remains under trading suspension after receiving a 'disclaimer of opinion' on its audit report in March of the previous year.

As per the audit report, Cellivery's external auditor (Samduk Accounting Firm) expressed an opinion indicating both the uncertainty of going concern and the inadequacy of internal accounting controls concerning the company's consolidated and separate financial statements for the past year. Consequently, Cellivery faces potential delisting due to Samduk Accounting Firm's 'disclaimer of opinion.' The company has until April 12th to appeal to the Korea Exchange. Failure to do so will initiate the delisting process.

In response, a Cellivery spokesperson, via a notice on the company's website, stated, "Despite achieving approximately a 57% reduction in operating losses compared to the previous fiscal year through continuous management efficiency improvements and implementation of self-rescue measures over the past year, the company is in urgent need of attracting large-scale external investments to improve its financial structure and pass the re-audit." Additionally, they emphasized, "Maintaining management control at the upcoming regular shareholders' meeting and extending the improvement period to attract large-scale investments immediately is the only way to prevent delisting and resume trading." Cellivery aims to resolve management disputes at the upcoming regular shareholders' meeting on March 29th and subsequently apply for an extension of the improvement period to the Korea Exchange on April 10th, intending to resume trading through ongoing discussions on attracting external investments.