We define the adjusted net profit/(loss) (a non-IFRS measure) as profit/(loss) for the year/period by eliminating (i) our equity-settled share-based payment expenses, (ii) listing expenses, and (iii) tax effect of the above non-IFRS adjustments.
Financial Information · 第 320 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.
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.
We define adjusted profit (non-IFRS measure) as (loss)/profit for the year/period, excluding share-based compensation, changes in the carrying amount of financial instruments with preferred rights and listing expenses.
Summary · 第 11 页
Our adjusted profit for the year (non-IFRS measure) increased from RMB126.3 million in 2022 to RMB147.6 million in 2023
Summary · 第 12 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 substitutes for an analysis of, our consolidated statement of profit or loss or financial condition as reported under IFRS Accounting Standards.
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.
We define adjusted net (loss)/profit (non-HKFRS measure) as net profit/(loss) for the year/period adjusted by adding back share-based payment expenses, IPO related expenses, and fair value changes of preferred shares, warrants and convertible notes.
Financial Information · 第 356 页
The use of such non-HKFRS measures 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 HKFRS.
We define adjusted net loss (Non-HKFRS measure) for the periods as net loss for the periods adjusted by adding back (i) share-based payment expenses, (ii) changes in fair value of financial liabilities at shares with preferential rights, and (iii) listing expenses.
Financial Information · 第 340 页
Our adjusted net loss (Non-HKFRS measure) decreased by 15.6% from RMB223.9 million in 2022 to RMB189.0 million in 2023, and further decreased by 49.0% to RMB96.4 million in 2024, mainly reflecting the continuous increase in our gross profit from RMB29.6 million in 2022 to RMB51.8 million in 2023 and RMB126.2 million in 2024.
To supplement our consolidated financial statements presented in accordance with IFRS, we use adjusted net (loss)/profit (non-IFRS measure) as additional financial measures, which are not required by, or presented in accordance with IFRS.
Summary · 第 14 页
We believe that this non-IFRS measure facilitate comparisons of operating performance from year to year and company to company by eliminating potential impacts of certain items, such as share-based payments for employees, interest expense on financial liabilities to investors, loss on convertible redeemable preferred shares and listing expenses.
Summary · 第 14 页
Our adjusted loss (non-IFRS measure) decreased from RMB379.4 million in 2022 to RMB205.7 million in 2023, which was primarily attributable to the increase of gross profit from RMB273.5 million to RMB434.6 million.
We define adjusted net loss (non-IFRS measure) as loss for the year/period adjusted by adding back listing expenses, share-based payments expenses and changes in the carrying amount of redemption liabilities.
Summary · 第 15 页
However, our presentation of adjusted net loss (non-IFRS measure) may not be comparable to similarly titled measures presented by other companies.
Summary · 第 15 页
The application of the non-IFRS 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 condition as reported under IFRS Accounting Standards.
金叶国际集团有限公司GOLDEN LEAF INTERNATIONAL GROUP LIMITED08549.HK
经调整净利润（非HKFRS计量）
To supplement our consolidated financial statements which are presented in accordance with HKFRSs, we also presented the adjusted net profit (Non-HKFRS measure) and adjusted net profit margin (Non-HKFRS measure) as additional financial measures, which are not required by, or presented in accordance with HKFRSs.
Summary · 第 12 页
Listing expenses are mainly expenses related to the Listing and are added back because they were incurred only for the purposes of the Listing.
Summary · 第 12 页
The use of non-HKFRS financial measures has limitations as an analytical tool, and investors should not consider these in isolation from, or as a substitute for, or superior to, analysis of our results of operations or financial conditions as reported in accordance with HKFRSs.
上海挚达科技发展股份有限公司Shanghai Zhida Technology Development Co., Ltd.02650.HK
经调整亏损加回上市开支等调整项目
We define adjusted loss for the year/period (Non-IFRS financial measure) as loss for the year/period adjusted by adding back share-based payment expenses, interest expenses on financial instruments with preferred rights at amortised cost and listing expenses.
Summary · 第 15 页
We define adjusted loss for the year/period (Non-IFRS financial measure) as loss for the year/period adjusted by adding back share-based payment expenses, interest expenses on financial instruments with preferred rights at amortised cost and listing expenses.
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
We define adjusted net loss (non-IFRS measure) as loss for the year/period adjusted for equity-settled share-based payments and listing expenses.
Summary · 第 13 页
We define adjusted EBITDA (non-IFRS measure) as adjusted net loss (non-IFRS measure) adjusted by adding back (i) finance costs, (ii) income tax, (iii) depreciation of property, plant and equipment, and (iv) depreciation of right-of-use assets, and deducting interest income from bank deposits.
Summary · 第 13 页
However, our presentation of the adjusted net loss (non-IFRS measure) and adjusted EBITDA (non-IFRS measure) may not be comparable to similarly titled measures presented by other companies.
In order to supplement our consolidated statement of profit or loss and other comprehensive income, which is presented in accordance with HKFRS Accounting Standards, we use adjusted net profit for the year/period (non-HKFRS measure), EBITDA (non-HKFRS measure) and adjusted EBITDA (non-HKFRS measure) as additional financial measures, which are not required by, or presented in accordance with HKFRS Accounting Standards to evaluate our operating performance.
Summary · 第 22 页
We define adjusted net profit for the year/period (non-HKFRS measure) as (loss)/profit for the year/period adjusted for (i) listing expenses, (ii) equity-settled share-based payment expenses, and (iii) interest on redeemable Preferred Shares.
Summary · 第 22 页
However, adjusted net profit for the year/period (non-HKFRS measure), EBITDA (non-HKFRS measure) and adjusted EBITDA (non-HKFRS measure) have material limitations as analytical tools.
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)
In particular, the non-IFRS measure eliminates impact of certain expenses, including changes in fair value of convertible bonds, changes in fair value of redemption liabilities on equity shares share-based compensation and listing expenses.
Summary · 第 20 页
The use of the non-IFRS measure has limitations as an analytical tool, and you should not consider it in isolation from, or as a substitute for, or superior to, analysis of our results of operations or financial condition as reported under IFRSs.
武汉大众口腔医疗股份有限公司Wuhan Dazhong Dental Medical Co., Ltd.02651.HK
经调整净利润非IFRS计量及调整项
We define adjusted net profit (non-IFRS measure), as net profit for the year adjusted by adding (i) fair value losses or gains on redeemable preference shares; (ii) share-based payment expenses; and (iii) listing expenses.
Summary · 第 14 页
However, 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 conditions as reported under IFRS.
We define adjusted net loss (non-IFRS measure) as loss for the year, adjusted for share-based compensation, listing expenses, and changes in the carrying amount of redemption liabilities.
Summary · 第 15 页
The use of these non-IFRS measures has limitations as an analytical tool, and investors 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.
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.
Operating profit after tax consists of net profit/(loss) adjusted to exclude (i) short-term fluctuations in investment return related to equities, interests in investment funds and investment property and other nonoperating investment return, (ii) finance costs related to borrowings and long-term payables, (iii) mergers and acquisitions (“M&A”), business set-up and restructuring related costs, (iv) IPO related costs, including incentive costs, (v) loss component on onerous contracts measured under variable fee approach (“VFA”), relating to market movements, (vi) implementation costs for IFRS 9 and 17 and GWS, and (vii) any other non-operating items which, in our view, should be disclosed separately to enable a meaningful understanding of our financial performance.
Financial Information · 第 368 页
The Group considers that trends can be more clearly identified without the significant impact of the loss component on onerous contracts, the one-off costs of integration activities and the costs of servicing debt used to finance acquisition activities, and the fluctuating effects of other non-operating items which are largely dependent on market factors.
Financial Information · 第 368 页
Our operating profit after tax (non-IFRS measure) on a CER basis increased by 28.6% from US$378 million in 2023 to US$463 million in 2024.
We define adjusted net profit (non-IFRS measure) as the profit for the year adjusted by adding back share-based payment expenses and listing expenses.
Summary · 第 15 页
Our adjusted net profit (non-IFRS measure) increased by 32.1% from RMB1,151.0 million in 2022 to RMB1,520.4 million in 2023 and further increased by 6.2% to RMB1,614.7 million in 2024, in line with our business growth.