历史现金消耗率趋势

港股IPO招股书披露先例 · 21 家公司,21 项

历史现金消耗率趋势类披露,指申请人按年度或期间列示过往月均或年均现金消耗的实际水平及其历史变动,并说明可用现金资源的构成,而非以单一前瞻倍数为核心。此类内容常见于招股书的风险因素、业务、财务资料及概要等章节,通常披露按经营活动现金流出、资本开支及租赁付款等口径计算的历史消耗率、期末现金及等价物与未动用银行融资等资源,并说明全球发售所得款项情况。申请人多在解释中假设未来消耗率与某一历史期间相若或作审慎上调,据此测算现有资金可维持财务可行性的月数,同时列明通过银行融资或外部融资补充资金、监控现金流的安排。

2024-06-04Prospectus

现金消耗率上升及现金可维持约45.5个月

Our historical monthly average cash burn rate was RMB37.1 million, RMB53.0 million and RMB62.2 million in 2021, 2022 and 2023, respectively.

Financial Information · 第 597 页

we estimate that our cash and cash equivalents, current portion of term deposits, current portion of financial assets at FVTPL and restricted cash as of December 31, 2023 will be able to maintain our financial viability for approximately 45.5 months or, if we take into account 10% of the estimated net proceeds from the Global Offering (namely, the portion allocated for our working capital and other general purposes), approximately 46.9 months or, if we take into account 100% of the estimated net proceeds (based on the mid-point of the indicative Offer Price) from the Global Offering, for approximately 59.3 months.

Financial Information · 第 597 页
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