We define adjusted net profit (non-IFRS measure) as profit for the year adjusted for equity-settled share-based payment expenses, expenses related to previous A-share listing attempt, [REDACTED] and changes in the carrying amount of redemption liabilities.
Summary · 第 8 页
We believe that such non-IFRS measure facilitates comparisons of operating performance from period to period and company to company by eliminating the potential impact of items that our management does not consider to be indicative of our operating performance.
To supplement our consolidated financial statements presented in accordance with IFRS Accounting Standards, we use adjusted net (loss)/profit (non-IFRS measure), adjusted net (loss)/profit margin (non-IFRS measure), EBIT (non-IFRS measure), EBIT margin (non-IFRS measure), adjusted EBIT (non-IFRS measure) and adjusted EBIT margin (non-IFRS measure), as additional financial measures, which are not required by, or presented in accordance with IFRS Accounting Standards.
The use of non-IFRS measures has limitations as an analytical tool, and [REDACTED] should not consider them in isolation from, or as substitute for analysis of, our results of operations or financial condition as reported under IFRS Accounting Standards.
北京圆心科技集团股份有限公司Beijing Yuanxin Technology Group Co., Ltd.
经调整净亏损及经调整EBITDA计量
We define adjusted net loss (non-IFRS measure) as loss and total comprehensive loss for the year adjusted by adding back share-based payment compensation and [REDACTED] expense.
Summary · 第 6 页
To supplement our consolidated financial statements, which are presented in accordance with IFRSs, we also use adjusted net loss (non-IFRS measure) and adjusted EBITDA (non-IFRS measure) as additional financial measures, which are not required by, or presented in accordance with, IFRS.
We define adjusted net profit (Non-IFRS measure) as profit for the periods adjusted by adding back (i) sharebased payments, which are non-cash in nature, and (ii) listing expenses, which relate to the Global Offering.
We define adjusted net profit (non-IFRS measure) as net profit for the period adjusted by adding back equity-settled share-based payment expenses, losses on changes in fair value of financial liabilities, and listing expenses, and adjusted net profit margin (non-IFRS measure) as adjusted net profit (non-IFRS measure) divided by revenue.
Summary · 第 7 页
The use of these non-IFRS measures has limitations as an analytical tool, and you should not consider them in isolation from, or as a substitute for an analysis of, our results of operations or financial condition as reported under IFRS.
We define adjusted net profit (non-HKFRS measure) as profit excluding the effects of share-based payments expense and listing expenses.
Summary · 第 7 页
The use of such non-HKFRS measure has limitations as an analytical tool, and you should not consider it in isolation from, or as substitute for analysis of, our results of operations or financial conditions as reported under HKFRS.
We define adjusted net profit/(loss) (non-IFRS measure) for the year as the profit/(loss) for the year adjusted to add back equity-settled share-based payment expenses and listing expenditures.
Summary · 第 7 页
Adjusted net profit/(loss) (non-IFRS measure) for the year | (249,498) | 150,205 | 3,234,932
We define adjusted net loss (non-IFRS measure) as loss for the year adjusted by share-based compensation and [REDACTED] expenses.
Summary · 第 11 页
We believe that these items should be adjusted for when calculating our adjusted net loss (non-IFRS measure) in order to provide potential [REDACTED] with a complete and fair understanding of our operating results, especially in making period-to-period comparisons of, and assessing the profile of, our operating and financial performance, and making comparisons with other comparable companies with similar business operations.
Financial Information · 第 233 页
Adjusted net loss (non-IFRS measure) for the year | (103,194) | (89,799)
We define adjusted net profit (non-IFRS measure) as profit for the year adjusted by adding back [REDACTED], share-based payment expenses and finance cost on redemption liabilities.
Financial Information · 第 181 页
Share-based payment expenses are non-cash in nature, representing the arrangement under which we received services from employees as consideration for our equity instruments.
Financial Information · 第 181 页
Finance cost on redemption liabilities refers to the expenses we incur related to the liabilities we have assumed for the redemption of these ordinary shares.
We define the adjusted net profit (a non-IFRS measure) as profit for the year by eliminating our equity-settled share-based payment expenses. Our management considers that equity-settled share-based payment expenses are non-cash in nature and do not result in cash outflow.
Summary · 第 10 页
Profit for the year | 37,116 | 18,054 | 41,181
Summary · 第 10 页
The use of such non-IFRS measure has limitations as an analytical tool, and you should not consider it in isolation form, or as substitute for analysis of, our results of operations or financial condition as reported under IFRS.
Our management considers that (i) equity-settled share-based payment expenses and changes in the carrying amount of redemption liabilities are non-cash in nature and do not result in cash outflow, and (ii) [REDACTED] are expenses relating to the [REDACTED].
Summary · 第 11 页
We recorded adjusted net profit (Non-IFRS Measure) of RMB213.4 million, RMB294.4 million and RMB522.5 million for the years ended December 31, 2023, 2024 and 2025, respectively.
We define adjusted net profit/(loss) (non-IFRS measure) as profit/(loss) for the year, adjusted for share-based compensation expenses, which are non-cash in nature, and [REDACTED].
Summary · 第 11 页
The use of this non-IFRS measure has limitations as an analytical tool, and you should not consider them in isolation from, or as substitute for analysis of, our results of operations or financial condition as reported under IFRS.
We define adjusted profit (non-IFRS measure) as the loss for the year adjusted by share-based compensation expenses, fair value losses of convertible redeemable preferred shares and [REDACTED] expenses.
Summary · 第 9 页
Our adjusted profit (non-IFRS measure) was RMB45.3 million in 2023, RMB113.1 million in 2024 and RMB56.9 million in 2025.
Summary · 第 3 页
The use of this non-IFRS measure should not be considered as substitute for analysis of our results of operations or financial condition as reported under IFRS.
We define adjusted net profit (non-HKFRS measure) as profit for the year adjusted by expenses for the [REDACTED].
Summary · 第 8 页
Given such expenses were incurred for the purpose of the [REDACTED], the adjustment has been consistently made during the Track Record Period.
Summary · 第 8 页
The non-HKFRS measure shall not be considered in isolation from, or as substitute for analysis of, our consolidated statement of profit or loss or financial condition as reported under HKFRS.
We define adjusted profit (non-IFRS measure) as profit for the year adjusted by adding back share-based payment expense and [REDACTED] for the [REDACTED].
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.
We define adjusted net profit (non-IFRS measure) for the year as profit for the year adjusted by adding back share-based payment expenses.
Summary · 第 5 页
Share-based payment expenses are a non-cash expenses arising from granting restricted share unit to selected directors and employees.
Summary · 第 5 页
The use of this non-IFRS measure has limitations as an analytical tool, and should not be considered in isolation from, or as substitute for analysis of, our results of operations or financial condition as reported under IFRS Accounting Standards.
We define adjusted net profit/(loss) (non-IFRS measure) as profit/(loss) for the year adjusted for share-based payment expenses, which are non-cash in nature arising from the grant of share awards to employees.
Summary · 第 8 页
However, our presentation of adjusted net profit/(loss) (non-IFRS measure) may not be comparable to similarly titled measures presented by other companies.
To supplement our consolidated financial statements, which are presented in accordance with IFRS, we also use adjusted net (loss)/profit (non-IFRS measure) as an additional financial measure, which is not required by, or presented in accordance with IFRS.
Financial Information · 第 237 页
We define adjusted net (loss)/profit (non-IFRS measure) as (loss)/profit for the periods adjusted by adding back share-based payment expenses and listing expense.
Financial Information · 第 237 页
The use of this non-IFRS measure should not be considered as a substitute for analysis of our results of operations or financial condition as reported under IFRS.