重大收购及可比性影响

港股IPO招股书披露先例 · 84 家公司,86 项

重大收购及出售事项指申请人在往绩记录期间完成、影响业绩可比性的公司收购或出售,涉及代价结构、商誉及无形资产确认、收入贡献及并表时点。披露常见于概要、风险因素、业务及财务资料等章节,一般说明交易背景、代价、商誉金额及对收入与渠道列报的影响;申请人多交叉引用收购详情,按收购前后分别列示数据,并解释整合措施与战略协同理由。

2023-10-16Prospectus
极兔速递环球有限公司J&T Global Express Limited01519.HK

2021年收购印尼泰国区域经营实体

In 2021, we acquired the unconsolidated regional operating entities in Indonesia and Thailand from relevant regional sponsors.

Business · 第 198 页

Revenue that we generated from unconsolidated regional operating entities contributed to 16% and 2%, respectively, of our revenue in 2020 and 2021.

Business · 第 199 页

Our average cost per parcel in Southeast Asia increased in 2021 due to our acquisition of certain unconsolidated regional operating entities in Indonesia and Thailand, which changed our cost structure in Southeast Asia.

Business · 第 219 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2023-09-18Prospectus
北京第四范式智能技术股份有限公司Beijing Fourth Paradigm Technology Co., Ltd.06682.HK

往绩期间完成三项收购增厚无形资产

From December 31, 2020 to December 31, 2021, our intangible assets increased significantly, mainly as a result of our acquisitions of Ideal Technology and Guangzhou Jianxin.

Financial Information · 第 351 页

Guangzhou Jianxin and its subsidiaries are primarily engaged in provision of intelligent platform and solutions in energy and power industry.

Financial Information · 第 351 页

Goodwill arising from the acquisition of Guangzhou Jianxin, Ideal Technology and EpicHust was monitored separately and assessed as separate CGUs for the purpose of impairment testing.

Financial Information · 第 313 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2023-06-30Prospectus
众安智慧生活服务有限公司Zhong An Intelligent Living Service Limited02271.HK

重组收购CNC商业物业管理业务及三家公司

Upon completion of the acquisitions of the commercial properties property management business from the CNC Group by the Zhong An Group in April 2021, the property management business of both residential and non-residential properties has since then been operated by the Zhong An Group and the CNC Group has ceased to operate any property management business except for the hotel and cinema operation and management.

Business · 第 199 页

Our net current assets decreased by approximately RMB106.7 million to approximately RMB35.7 million as of December 31, 2021, mainly due to (i) decrease in cash and cash equivalents by RMB81.0 million as we settled the consideration payment to acquire the entire equity interest of (a) Zhejiang Runzhou, Yuyao Zhongli and Hangzhou Zhonghong and (b) Zhong An Management as part of the Reorganization;

Financial Information · 第 425 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2023-06-19Prospectus
艾迪康控股有限公司ADICON Holdings Limited09860.HK

往绩期间完成三项实验室并购并涉或有对价

In connection with the acquisition of Shangrao Adicon and Jiangxi Jince, the Group acquired 61% equity interests in Shangrao Adicon and Jiangxi Jince during 2021 at a total consideration of RMB45.7 million in cash, of which RMB27.7 million had been paid, RMB4.4 million remained in payables for investment and RMB18.1 million recognized as contingent consideration as of December 31, 2022.

Financial Information · 第 272 页

In addition, in connection with the acquisition of Henan Adicon, the Group acquired 51% equity interests in Henan Adicon during 2022 at a total consideration of RMB88.9 million in cash, of which RMB62.2 million had been paid and RMB26.7 million recognized as contingent consideration.

Financial Information · 第 272 页

Our net profit grew further by 112.5% from RMB322.3 million in 2021 to RMB684.9 million in 2022, primarily due to (i) continued business growth driven by laboratory expansion and significantly expanded test offering, (ii) increased economies of scale and higher operating efficiency, and (iii) an increase in fair value gains on derivative financial instruments and contingent consideration.

Summary · 第 6 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2023-06-15Prospectus

往绩期间收购事项的影响

Our intangible assets increased from RMB62.7 million as of 31 December 2020 to RMB112.6 million as of 31 December 2021, primarily because we acquired (i) the right and related assets to operate a third party’s store on our Online Marketplace, and (ii) a subsidiary that held the medical institution practicing licence.

Financial Information · 第 266 页

Goodwill recorded on our balance sheet was related to our acquisition of Guangdong Dihao Pharmaceutical Co., Ltd. and Guangdong Dongjian Pharmaceutical Co., Ltd.

Financial Information · 第 266 页

Based on the result of the assessment, we determined that the recoverable amounts of all cashgenerating units are higher than the corresponding carrying amounts as of 31 December 2020, 2021 and 2022.

Financial Information · 第 267 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看

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