股份支付调整

港股IPO招股书披露先例 · 120 家公司,120 项

此类事项指申请人以加回股份支付(股份奖励)开支为主要调整,呈报经调整净利润或净亏损(非国际财务报告准则计量)。披露常见于概要、风险因素、业务及财务资料章节,一般列示计量定义、调整金额及经调整结果,并解释股份支付属非现金开支、剔除后便于跨期及同业比较,同时提示该计量未必与同业类似计量可比,不应孤立看待或替代按国际财务报告准则呈报的业绩分析。

2026-09-30PHIP
珠海一微科技股份有限公司Amicro Technology Co., Ltd.

经调整净亏损加回股份支付及上市相关开支

We define adjusted net loss (non-IFRS measure) as loss for the years/periods adjusted by adding back share-based payment expenses and [REDACTED] expense.

Summary · 第 11 页

– Share-based payment(1) | — | — | 88,896 | — | —

Summary · 第 11 页

We believe this non-IFRS measure facilitates comparisons of operating performance from period to period and company to company by eliminating the potential impact of certain items.

Summary · 第 10 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-09-28Application Proof
山东力诺医药包装股份有限公司Shandong Linuo Pharmaceutical Packaging Co.,Ltd.

经调整净利润剔除股份支付费用1,468万元

Adjusted net profit (non-IFRS measure) represents net profit for the period excluding share-based compensation expenses, which are non-cash in nature.

Summary · 第 4 页

Share-based compensation expenses | — | — | — | — | 14,680

Summary · 第 4 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-09-28Prospectus
北京奕斯伟计算技术股份有限公司Beijing ESWIN Computing Technology Co., Ltd.01256.HK

非IFRS经调整净亏损计量

We define adjusted net loss (Non-IFRS measure) as loss for the years/periods adjusted by adding back (i) equity-settled share-based payment expenses, which are non-cash in nature, and (ii) listing expenses, which relate to the Global Offering.

Summary · 第 7 页

The use of this Non-IFRS measure has limitations as an analytical tool, and investors should not consider it in isolation from, or as a substitute for analysis of, our results of operations or financial condition as reported under IFRS Accounting Standards.

Summary · 第 7 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-09-23Application Proof

经调整净利润剔除非现金项目影响

We define adjusted net profit (non-HKFRS measure) as profit excluding the effects of share-based payment expenses, interest on redemption liabilities on ordinary shares and [REDACTED].

Summary · 第 11 页

We believe that such non-HKFRS measure facilitates comparisons of operating performance from period to period by eliminating potential impacts of certain items.

Summary · 第 11 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-09-11Application Proof
翱捷科技股份有限公司ASR MICROELECTRONICS CO., LTD.

经调整净(亏损)/利润加回股份支付费用

We define adjusted net (loss)/profit (non-IFRS measure) as (loss)/profit for the year/period adjusted by adding back our equity-settled share-based compensation expenses, which were incurred in connection with our share incentive schemes.

Summary · 第 10 页

The use of non-IFRS measure has limitations as an analytical tool, and you should not consider it in isolation from, or as a substitute for, analysis of our results of operations or financial condition as reported under IFRS Accounting Standards.

Summary · 第 10 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-08-31Prospectus
深圳市江波龙电子股份有限公司Shenzhen Longsys Electronics Co., Ltd.09976.HK

经调整亏损/利润及经调整EBITDA(非IFRS)

To supplement our consolidated financial statements presented in accordance with IFRS Accounting Standards, we use adjusted profit/(loss) for the year/period (non-IFRS measure) and adjusted EBITDA (non-IFRS measure) as additional financial measures, which are not required by, or presented in accordance with IFRS Accounting Standards.

Summary · 第 13 页

Equity-settled share-based payment expense(1) | 198,081 | 232,173 | 91,481 | 44,496 | 20,950

Summary · 第 13 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-08-24Application Proof
上海移芯通信科技股份有限公司Shanghai Eigencomm Technologies Co., Ltd.

经调整净亏损(非IFRS)加回股份支付等

We define adjusted net profit/(loss) (non-IFRS measure) as net profit/(loss) for the year/period adjusted by adding back (i) net share-based payment expense recognized in profit or loss; and (ii) [REDACTED] expenses.

Summary · 第 10 页

However, our presentation of adjusted net profit/(loss) (non-IFRS measure) may not be comparable to similarly titled measures presented by other companies.

Summary · 第 9 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-08-21Application Proof
钱大妈国际控股有限公司Qdama International Holding Ltd.

经调整净利润非HKFRS计量及调整项目

We define adjusted net profit (non-HKFRS measure) as profit/(loss) for the year/period adjusted by (i) fair value gains/(losses) on CRPS, (ii) share-based payment expenses for modification of CRPS, (iii) share-based payments to employees and (iv) [REDACTED].

Financial Information · 第 204 页

We believe this non-HKFRSs measure facilitates comparisons of operating performance from period to period and company to company by eliminating potential impacts of certain items.

Financial Information · 第 203 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-08-19Application Proof
未来穿戴健康科技股份有限公司SKG Health Technologies Co., Ltd.

经调整净利润剔除股份支付及上市开支

(i) equity-settled share-based payment expenses, representing non-cash expenses arising from granting share options and restricted shares to eligible individuals, and (ii) [REDACTED] expenses, representing expenses incurred in connection with the [REDACTED], the previous application for the listing of our Shares on the ChiNext market of the Shenzhen Stock Exchange and the listing of our Shares on the NEEQ.

Summary · 第 6 页

Equity-settled share-based payment expenses | (8,385) | (9,491) | 4,547 | 2,423 | 5,707

Summary · 第 7 页

The use of such non-IFRS measures has limitations as analytical tools, and you should not consider them in isolation from, or as a substitute for analysis of, our results of operations or financial condition as reported under IFRS.

Financial Information · 第 207 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-08-17Prospectus
北京君正集成电路股份有限公司Ingenic Semiconductor Co., Ltd.03223.HK

非IFRS经调整利润剔除股份支付及上市开支

We define adjusted profit for the year/period (a non-IFRS measure) as profit for the year adjusted for listing expenses and share-based compensation (a non-cash item).

Summary · 第 5 页

Adjusted profit for the year/period (a non-IFRS measure) | 515,724 | 409,326 | 431,077 | 85,567 | 327,702

Financial Information · 第 203 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-30Application Proof
卡奥斯物联科技股份有限公司COSMOPlat IoT Technology Co., Ltd.

非国际财务报告准则经调整利润计量及调整项

We define adjusted profit for the year/period from continuing operations (non-IFRS measure) as profit for the year/period from continuing operations, excluding equity-settled share-based payment expenses and [REDACTED] expenses.

Summary · 第 8 页

However, our non-IFRS measure does not have a standardized meaning prescribed by IFRS Accounting Standards, and our presentation of adjusted profit for the year/period from continuing operations (non-IFRS measure) may not be comparable to similarly titled measures presented by other companies.

Summary · 第 8 页

Our adjusted profit for the year increased from RMB7.8 million in 2023 to RMB106.4 million in 2024, reflecting the improved profitability of our continuing operations during the year.

Summary · 第 8 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-30Application Proof
哈尔滨誉研堂中医门诊集团股份有限公司Harbin Yuyantang Traditional Chinese Medicine Outpatient Group Co., Ltd.

经调整净利润加回股份支付及一次性项目

We define adjusted net profit (non-IFRS measure) as profit for the year/period adjusted by adding back: (i) equity-settled share-based payment expenses and (ii) [REDACTED], which relate to the [REDACTED]. The adjustments were consistently made during the Track Record Period.

Summary · 第 9 页

We define adjusted net profit (non-IFRS measure) as profit for the year/period adjusted by adding back: (i) equity-settled share-based payment expenses and (ii) [REDACTED], which relate to the [REDACTED]. The adjustments were consistently made during the Track Record Period. Equity-settled share-based payment expenses is a non-cash item.

Financial Information · 第 208 页

However, our presentation of adjusted net profit (non-IFRS measure) may not be comparable to similarly titled measures presented by other companies.

Summary · 第 9 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-30Application Proof
袁记食品集团股份有限公司YUEN KEE FOOD GROUP CO., LTD.

经调整净利润(非IFRS计量)

We believe this non-IFRS measure facilitates comparisons of operating performance from year to year and company to company by eliminating potential impacts of certain items.

Financial Information · 第 198 页

We define adjusted net profit (non-IFRS measure) as profit for the year adding back (i) share-based payments included in operating expenses, (ii) share-based payments as deduction to revenue, and (iii) [REDACTED] expenses.

Financial Information · 第 198 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-28Application Proof
聚辰半导体股份有限公司Giantec Semiconductor Corporation

经调整净利润加回权益结算股份支付费用

We define adjusted net profit (non-IFRS measure) as profit for the year/period adjusted by adding back equity settled share-based payments.

Summary · 第 6 页

Our adjusted net profit (non-IFRS measure) increased significantly from RMB127.3 million in 2023 to RMB305.3 million in 2024, and further increased to RMB388.2 million in 2025.

Financial Information · 第 207 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-27Application Proof
斯坦德机器人(无锡)股份有限公司Standard Robots (Wuxi) Co., Ltd.

呈报经调整净亏损(非HKFRS计量)

We define adjusted net loss (non-HKFRS measure) as loss for the year/period adjusted by adding back equity-settled share-based payment expenses and [REDACTED] expenses.

Summary · 第 8 页

The use of this non-HKFRS measure should not be considered as substitute for analysis of, our results of operations or financial condition as reported under HKFRSs.

Financial Information · 第 204 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-22Prospectus
中际旭创股份有限公司ZHONGJI INNOLIGHT CO., LTD.03308.HK

非IFRS经调整净利润加回股份支付开支

We define adjusted net profit (Non-IFRS measure) as profit for the years/periods adjusted by adding back share-based payment expenses, which are non-cash in nature.

Summary · 第 7 页

The use of Non-IFRS measures has limitations as an analytical tool, and investors should not consider it in isolation from, or as a substitute for analysis of, our results of operations or financial condition as reported under IFRS Accounting Standards.

Summary · 第 7 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-14Application Proof
深圳市威兆半导体股份有限公司Shenzhen Vergiga Semiconductor Co., Ltd.

经调整净利润剔除股份支付开支等

We define adjusted net profit (non-IFRS measure) as profit for the year/period adjusted for share-based payments and [REDACTED].

Summary · 第 7 页

(1) We recognized a reversal of share-based payment expense of RMB2.4 million in 2023, primarily due to the departure of core management personnel.

Summary · 第 7 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-09Application Proof
江苏知原药业股份有限公司Ziyond Pharmaceutical Co., Ltd.

经调整净利润加回股份支付等非IFRS项目

We define the adjusted net profit (non-IFRS measure) as profit for the year/period adjusted by adding back (i) equity-settled share-based payment, which are non-cash in nature; (ii) changes in the carrying amount of financial instruments issued to [REDACTED], and the financial liabilities would be reclassified to equity upon the [REDACTED]; and (iii) [REDACTED] expenses in relation to our

Summary · 第 6 页

For the years ended December 31, 2023, 2024 and 2025, and for the three months ended March 31, 2025 and 2026, our adjusted net profit (non-IFRS measure) was RMB146.6 million, RMB71.5 million, RMB180.9 million, RMB38.1 million and RMB31.4 million, respectively.

Summary · 第 7 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-08Application Proof

经调整净利润加回股份支付费用

We define adjusted net profit (non-IFRS measure) as profit for the year/period adjusted by adding back equity-settled share-based payment expenses, which are non-cash in nature.

Financial Information · 第 143 页

We believe that this non-IFRS measure provides useful information to [REDACTED] and others in understanding and evaluating our consolidated results of operations in the same manner as it helps our management.

Financial Information · 第 143 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-06-30Application Proof
深圳市道通科技股份有限公司Autel Intelligent Technology Corp., Ltd.

经调整年内利润(非IFRS计量)

The adjusted profit for the year/period (Non-IFRS measure) represents our profit for the year/period before share-based compensation expenses and [REDACTED].

Summary · 第 7 页

We believe that our adjusted profit for the year (Non-IFRS measure) helps illustrate the underlying trends in our business as it eliminates the impacts of non-recurring item.

Financial Information · 第 158 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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