港股IPO招股书披露先例 · 6 家公司，6 项
公司的解释、律师意见及原文页码定位：在 Matters 中查看The loss incurred by RIGOL Malaysia in 2024 and 2025 is primarily due to non-transfer pricing commercial factors that RIGOL Malaysia was a newly established company and its business operations were in the start-up stage.
Business · 第 165 页
In 2023, 2024 and 2025, the number of loss-making self-operated offline stores were 31, 83 and 71, respectively.
Business · 第 132 页
These loss-making self-operated offline stores were primarily because we strategically opened self-operated offline stores as “local first stores” in new and emerging markets during the Track Record Period.
Business · 第 132 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看All of our loss-making self-operated online stores in 2024 have achieved profitability in 2025.
Business · 第 123 页
In FY2023 and FY2025, there were two and one loss-making stores respectively.
Business · 第 119 页
The loss incurred by the two stores (which were subsequently closed in the same year as abovementioned) in FY2023 was mainly attributable to the closure of borders for a substantial period during FY2023, as both stores were located in the northern part of Hong Kong to which the tourists from the Chinese Mainland contributed a large portion of their revenue.
Business · 第 119 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Notwithstanding the loss for the FY2023, our Directors have carefully assessed whether there were any indicators of impairment for our Group's property, plant and equipment and right-of-use assets as at 31 March 2023.
Financial Information · 第 244 页
In 2021, 2022, 2023 and the eight months ended August 31, 2024, the number of our loss-making restaurants (excluding the restaurants closed in the year) was 63, 66, 66 and 56, with their total amount of operating losses of RMB15.8 million, RMB18.5 million, RMB13.3 million and RMB11.2 million, respectively.
Business · 第 174 页
The rest two Caishou restaurants were closed in May 2024 and July 2024, respectively, which had not yet achieved initial breakeven by then, because the customer traffic in the commercial districts where they were located did not meet our expectations.
Business · 第 174 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看To improve the performance of our loss-making restaurants, we have adopted a set of internal measures, including, but not limited to (i) regularly reviewing all expenses to identify areas where it can optimize while not compromising quality or service, for example, renegotiating with landlords for lower rent; (ii) improving the quality of the dishes; (iii) reviewing the performance of the key restaurant employees and investing in staff training to improve service capability to attract more customers; (iv) making adjustments to the team of key restaurant employees where necessary; and (v) launching marketing events and increasing advertising activities.
Business · 第 174 页
We had aggregate operating losses from our e-commerce stores of RMB4.7 million, RMB2.9 million, RMB2.2 million and RMB1.7 million in 2021, 2022 and 2023 and the six months ended June 30, 2024, respectively, primarily due to the establishment of new e-commerce stores and the operational expenses of e-commerce stores.
Business · 第 336 页
The costs we incurred in association with many of such stores, including marketing and promotion fees, staff salaries and other miscellaneous expenses, exceeded the gross profits we derived from sales of products in such stores because they were still in the sales ramp-up stage.
Business · 第 336 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看We had an aggregate operating loss of RMB0.6 million from our self-operated stores in 2023, primarily due to we established several self-operated stores in 2023, all of which have yet to reach breakeven, thereby causing an operating loss.
Business · 第 336 页
Among our 34 boutiques that have been in operation during the Track Record Period, we had five, three, and one loss-making boutique(s) in 2021, 2022, and 2023, respectively.
Business · 第 199 页
Net operating losses incurred by our loss-making boutiques amounted to approximately RMB5.2 million, RMB4.6 million, and RMB0.1 million for the same corresponding years, primarily due to the adverse effects of the COVID-19 pandemic from 2021 to 2022, which was substantially eliminated in 2023.
Business · 第 199 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Among the 37 boutiques that had opened during the Track Record Period and up to the Latest Practicable Date, Fuzhou MixC Boutique (福州萬象城店) was the only one that had never recorded net profit during operation.
Business · 第 198 页