We define adjusted net loss (non-IFRS measure) as loss for the year, adjusted for share-based payment expenses and [REDACTED] expenses.
Summary · 第 7 页
The adjusted net loss (non-IFRS measure) increased significantly in 2025 compared with 2023 and 2024, primarily because our loss for the year increased substantially in 2025, while the non-IFRS adjustments remained limited in amount.
We define adjusted net loss (non-IFRS measure) as loss for the year/period adjusted by adding back share-based payments relating to a share incentive scheme we adopted in 2021 and a share incentive scheme launched by Inner Mongolia Sinuo New Material Technology Co., Ltd. (內蒙古斯諾新材料科技有 限公司, “Inner Mongolia Sinuo”), our non-wholly owned subsidiary, in 2022, which is non-cash in nature.
Summary · 第 8 页
We believe that this measure provides useful information to investors and others in understanding and evaluating our results of operations in the same manner as it helps our management.
We define adjusted net profit (non-IFRS measure) as profit for the period adjusted for share-based payment expenses.
Financial Information · 第 226 页
We believe that such non-IFRS measure facilitate comparisons of operating performance from period to period and company to company by eliminating potential impacts of certain items and provides useful information to investors and others in understanding and evaluating our consolidated results of operations in the same manner as they help our management.
We define adjusted net profit (non-IFRS measure) as profit for the year/period adjusted for (i) share-based payment expenses, which are non-cash in nature; and (ii) listing expenses, which relate to the Global Offering.
Summary · 第 12 页
The use of such non-IFRS measure has limitations as an analytical tool, and you should not consider it 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 Accounting Standards measure) as profit for the year adjusted for share-based payments.
Summary · 第 9 页
Our share-based payments consist of non-cash expenses arising from granting options and restricted shares to eligible individuals under our restricted share incentive plans, the amount of which may not directly correlate with the underlying performance of our business operations.
Summary · 第 9 页
However, our presentation of the adjusted net profit may not be comparable to similarly titled measures presented by other companies.
To supplement our consolidated statements of profit or loss which are presented in accordance with IFRSs, we use adjusted net profit (Non-IFRS measure) and adjusted net profit margin (Non-IFRS measure), which are not required by, or presented in accordance with, IFRSs.
Summary · 第 9 页
We define adjusted net profit (Non-IFRS measure) as profit for the periods adjusted by adding back (i) share-based payments, and (ii) listing expenses, which relate to the Global Offering.
Summary · 第 10 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.
We define adjusted net profit (non-IFRS measure) as profit for the year/period adjusted by adding back/subtracting share-based payment compensation and adding back listing expenses.
Summary · 第 12 页
Share-based payment compensation is non-cash in nature and represent the arrangement under which we receive services from employees as consideration for our equity instruments.
We define adjusted net profit (non-IFRS measure) as profit for the year adding back share-based payments and listing expenses. Share-based payments are non-cash in nature and do not result in cash outflows.
The use of these non-IFRS measures 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 condition as reported under IFRS.
We define adjusted net profit (a non-IFRS measure) as profit for the year/period adjusted for share-based payments (a non-cash item) and listing expenses.
To supplement our consolidated financial statements, we also use adjusted net loss (non-HKFRS measure) as additional financial measure, which is not required by, or presented in accordance with HKFRS.
We define adjusted net loss (Non-IFRS Measure) for the year/period as net loss for the year/period adjusted by adding back (i) share-based payments, (ii) financial cost on financial instruments with preferred rights at amortized cost, and (iii) listing expenses.
Financial Information · 第 389 页
To supplement our consolidated financial statements, which are presented in accordance with IFRS, we also use adjusted net loss (Non-IFRS Measure) as an additional financial measure, which is not required by, or presented in accordance with IFRS.
We define adjusted profit (non-IFRS measure) as profit or loss for the year/period from continuing operations, excluding share-based payment expenses, fair value changes of convertible preferred shares, loss on redesignation of convertible preferred shares, gain on repurchase of convertible preferred shares, listing expenses, and income tax effects of non-IFRS adjustments.
Financial Information · 第 315 页
We recorded (i) an adjusted profit (non-IFRS measure) of RMB714.7 million, RMB817.7 million and RMB909.1 million in 2022, 2023 and 2024, respectively, representing a CAGR of 12.8% from 2022 to 2024; and (ii) an adjusted profit (non-IFRS measure) of RMB369.3 million and RMB495.4 million in the six months ended June 30, 2024 and 2025, respectively, representing a period-over-period growth rate of 34.1%.
We define adjusted profit/(loss) for the year/period (non-IFRS measure) as profit/(loss) for the year/period, excluding equity-settled share-based transactions and effect of corresponding income tax.
Summary · 第 5 页
The use of adjusted profit/(loss) for the year/period (non-IFRS measure) 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 Accounting Standards.
We define adjusted net profit (Non-IFRS measures) as profit for the year/period adjusted for (i) equity-settled share-based payment expenses, which are the non-cash payment in nature; and (ii) listing expenses, which are the expenses relating to the Global Offering.
Summary · 第 14 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.
Adjusted net loss (non-GAAP) represents net loss excluding non-cash share-based compensation and changes in fair value of warrants liability.
Summary · 第 25 页
Our adjusted net loss (non-GAAP measure) increased from US$118.5 million in 2023 to US$153.6 million in 2024, primarily because we ramped up our research and development investments to support the development of the 7th generation robotaxi in collaboration with our OEM partners.
Financial Information · 第 500 页
Our adjusted net loss (non-GAAP measure) increased from US$55.9 million for the six months ended June 30, 2024 to US$74.4 million for the six months ended June 30, 2025, primarily due to (i) our investments in mass production for the 7th generation robotaxi and (ii) the increased employee compensation and benefits to strengthen technological capabilities, which was partially offset by our gains in investment income.
To supplement our historical financial information, which is presented in accordance with IFRS, we also use adjusted profit/(loss) (non-IFRS measure) as additional financial measures, which are not required by, or presented in accordance with IFRS.
Summary · 第 15 页
Adjusted (loss)/profit for the year/period (non-IFRS measure) | (33,479) | 48,406 | 51,874 | 9,394 | 20,177
健康160国际有限公司160 Health International Limited02656.HK
披露经调整净亏损（非IFRS计量）
We define adjusted net loss (non-IFRS measure) as loss from continuing operations adjusted by adding back share-based payment expenses, listing expenses and net finance costs on redemption liabilities.
Summary · 第 22 页
We believe that this non-IFRS measure (i) facilitates comparisons of operating performance from period to period by eliminating potential impacts of non-cash, non-recurring or non-operating items, and (ii) provides useful information to investors in understanding and evaluating our results of operations in the same manner as it helps our management.
Summary · 第 22 页
Adjusted net loss (non-IFRS measures) (unaudited) | (81,945) | (35,693) | (31,474) | (18,849) | (7,163)
We define adjusted profit for the year (a non-IFRS measure) as profit/(loss) for the year adjusted for share-based compensations (a non-cash item).
Financial Information · 第 222 页
In 2024, we recorded an adjusted profit for the year (a non-IFRS measure) of RMB3,838.2 million and an adjusted net margin (a non-IFRS measure) of 5.5%, as compared with an adjusted profit for the year (a non-IFRS measure) of RMB3,096.1 million and an adjusted net margin (a non-IFRS measure) of 5.7% in 2023, primarily due to growth in our smartphones and computers related revenue.