Exhibit 99.2

Dividends

No dividend has been declared or paid by the Company since its incorporation.

Reconciliation between US GAAP and International Financial Reporting Standards

These interim unaudited condensed consolidated financial statements are prepared in accordance with US GAAP, which differ in certain respects from International Financial Reporting Standards (“IFRS”). The effects of material differences prepared under US GAAP and IFRS are as follows:

(i) Reconciliation of condensed consolidated statements of operations


		Six Months Ended June 30, 2026
				IFRS adjustments
						Tax effects of
		Amounts as		Lease		intercompany
		reported under		amortization		unrealized profit		Amounts
		US GAAP		(note (a))		(note (b))		under IFRS

		(in US$’000)
Cost of goods — third parties		(127,275)		1		—		(127,274)
Research and development expenses		(78,783)		31		—		(78,752)
Selling expenses		(14,682)		11		—		(14,671)
Administrative expenses		(31,795)		51		—		(31,744)
Total operating expenses		(277,418)		94		—		(277,324)
Other income, net		12,784		(110)		—		12,674
Income before income taxes and equity in earnings of equity investees		13,653		(16)		—		13,637
Equity in earnings of equity investees, net of tax		3,798		(1)		(11)		3,786
Net income		16,242		(17)		(11)		16,214
Less: Net income attributable to non-controlling interests		(314)		(2)		—		(316)
Net income attributable to the Company		15,928		(19)		(11)		15,898


		Six Months Ended June 30, 2025
				IFRS adjustments
						Tax effects of
		Amounts as		Lease		intercompany		Capitalization
		reported under		amortization		unrealized profit		of rights		Amounts
		US GAAP		(note (a))		(note (b))		(note (c))		under IFRS

		(in US$’000)
Cost of goods — third parties		(147,601)		7		—		—		(147,594)
Research and development expenses		(71,990)		40		—		(16,109)		(88,059)
Selling expenses		(13,873)		11		—		—		(13,862)
Administrative expenses		(27,751)		26		—		—		(27,725)
Total operating expenses		(281,191)		84		—		(16,109)		(297,216)
Gain on divestment of an equity investee		477,456		18		(151)		—		477,323
Other income, net		21,650		(104)		—		—		21,546
Income before income taxes and equity in earnings of equity investees		495,592		(2)		(151)		(16,109)		479,330
Equity in earnings of an equity investee, net of tax		23,125		6		(91)		—		23,040
Net income		455,555		4		(242)		(16,109)		439,208
Less: Net income attributable to non-controlling interests		(601)		3		—		25		(573)
Net income attributable to the Company		454,954		7		(242)		(16,084)		438,635

(ii) Reconciliation of condensed consolidated balance sheets


		June 30, 2026
				IFRS adjustments
						Tax effects of
		Amounts as		Lease		intercompany		Issuance
		reported under		amortization		unrealized profit		costs		Amounts
		US GAAP		(note (a))		(note (b))		(note (d))		under IFRS

		(in US$’000)
Investment in equity investees		11,020		(2)		13		—		11,031
Other non-current assets		34,189		(104)		—		—		34,085
Total assets		1,736,427		(106)		13		—		1,736,334

Total liabilities		461,459		—		—		—		461,459

Additional paid-in capital		1,539,439		—		—		(697)		1,538,742
Accumulated losses		(362,715)		(105)		13		697		(362,110)
Accumulated other comprehensive loss		(3,182)		9		—		—		(3,173)
Total Company’s shareholders’ equity		1,260,776		(96)		13		—		1,260,693
Non-controlling interests		14,192		(10)		—		—		14,182
Total shareholders’ equity		1,274,968		(106)		13		—		1,274,875


		December 31, 2025
				IFRS adjustments
						Tax effects of
		Amounts as		Lease		intercompany		Issuance
		reported under		amortization		unrealized profit		costs		LTIP classification		Amounts
		US GAAP		(note (a))		(note (b))		(note (d))		(note (e))		under IFRS

		(in US$’000)
Investment in equity investees		10,865		(1)		24		—		—		10,888
Other non-current assets		38,886		(86)		—		—		—		38,800
Total assets		1,753,097		(87)		24		—		—		1,753,034

Other payables and accruals		208,892		—		—		—		(883)		208,009
Total current liabilities		315,775		—		—		—		(883)		314,892
Total liabilities		501,835		—		—		—		(883)		500,952

Additional paid-in capital		1,533,868		—		—		(697)		883		1,534,054
Accumulated losses		(378,643)		(86)		24		697		—		(378,008)
Accumulated other comprehensive loss		(4,532)		11		—		—		—		(4,521)
Total Company’s shareholders’ equity		1,237,926		(75)		24		—		883		1,238,758
Non-controlling interests		13,336		(12)		—		—		—		13,324
Total shareholders’ equity		1,251,262		(87)		24		—		883		1,252,082

Notes:

(a)	Lease amortization

Under US GAAP, for operating leases, the amortization of right-of-use assets and the interest expense element of lease liabilities are recorded together as lease expenses, which results in a straight-line recognition effect in the condensed consolidated statements of operations.

Under IFRS, all leases are accounted for like finance leases where right-of-use assets are generally depreciated on a straight-line basis while lease liabilities are measured under the effective interest method, which results in higher expenses at the beginning of the lease term and lower expenses near the end of the lease term.

(b)	Tax effects of intercompany unrealized profit

Under US GAAP, deferred taxes for unrealized profit resulting from intercompany sales of inventory is not recognized.

Under IFRS, deferred taxes for unrealized profit resulting from an intercompany sale of inventory is recognized at the buyer’s tax rate.

(c)	Capitalization of development and commercial rights

Under US GAAP, the acquired development and commercial rights do not meet the capitalization criteria as further development is needed as of the acquisition date and there is no alternative future use. Such rights are considered as IPR&D and were expensed to research and development expenses.

Under IFRS, the acquired development and commercial rights were capitalized to intangible assets. The recognition criterion is always assumed to be met as the price already reflects the probability that future economic benefits will flow to the Group. As at June 30, 2026, the intangible asset has been fully impaired.

(d)	Issuance costs

Under US GAAP and IFRS, there are differences in the criteria for capitalization of issuance costs incurred in the offering of equity securities.

(e)	LTIP classification

Under US GAAP, LTIP awards with performance conditions are classified as liability-settled awards prior to the determination date as they settle in a variable number of shares based on a determinable monetary amount, which is determined upon the actual achievement of performance targets. After the determination date, the LTIP awards are reclassified as equity-settled awards.

Under IFRS, LTIP awards are classified as equity-settled awards, both prior to and after the determination date, as they are ultimately settled in ordinary shares or the equivalent ADS of the Company instead of cash.