Hong Kong IPO disclosure precedents · 42 companies, 42 items
Disclosures containing quantified sensitivity analysis of profit to raw material price movements and pricing mechanisms (such as cost-plus or pass-through models) that pass price changes to customers.
During the Track Record Period, prices of certain goods, such as beef, have increased, and are expected to continue to grow at a moderate rate in the future.
Business · p. 196
Our raw materials and consumables cost, of which a significant portion is the cost of meat products, dairy products and sauces, represented 28.1%, 26.4% and 27.2% of our revenue in 2020, 2021 and 2022, respectively, representing a relatively flat trend.
As a significant portion of our shipping capacity is derived from chartered-in vessels which we chartered in from vessel suppliers, we are therefore exposed to the cyclicality and volatility of the BDI.
Financial Information · p. 414
Owing to the susceptibility of our charter hire cost to market charter rates, the following sensitivity analysis illustrates the impact of hypothetical fluctuations in charter hire cost on net profit before tax during the Track Record Period, assuming all other factors were to remain unchanged and the charter rate charged by our chartered-in vessels would fluctuate to the same extent.
Financial Information · p. 415
We currently have not entered into agreements to hedge fluctuation in the price of bunker.