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收入增量。　　这些大手笔并购令华润医药商誉迅速攀升，也带来研发端的负担。博雅生物收购绿十字香港形成商誉7.28亿元。华润三九并表天士力医药则将后者98项在研产品管线纳入集团—天士力研发投入10.39亿元，占营业收入的12.23%，这将带来不小的研发开支和营销整合成本。　　从交易定价看，上述几笔收购的估值均不算便宜。天士力受让价为14.85元/股，约为其2024年每股净资产8.11元的1.83倍；绿

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