瑞昌国际控股有限公司RUICHANG INTERNATIONAL HOLDINGS LIMITED01334.HK
经调整利润加回上市开支约510万至1,260万元
We calculated the adjusted profit (non-HKFRS measure) for the year by adding back the Listing expenses to the profit for the year as presented in accordance with HKFRS.
Summary · 第 8 页
We believe that the presentation of non-HKFRS financial measures when shown in conjunction with the corresponding HKFRS financial measures provides useful information to potential investors and management in understanding and evaluating our operating performance from period to period.
We define the adjusted profit for the year (non-IFRS measure) by adding back the Listing expenses to the profit for the year as presented in accordance with IFRS. Listing expenses are mainly expenses related to the Global Offering and are added back mainly because they were incurred for the purpose of the Listing.
Summary · 第 14 页
During the Track Record Period, our profit for the year was RMB35.1 million, RMB47.4 million and RMB51.5 million respectively.
We define adjusted net loss (non-IFRS measure) as net loss for the year adjusted by adding back changes in the carrying amount of convertible redeemable preferred shares, changes in the carrying amount of other financial liabilities issued to investors, equity-settled share-based payments and listing expenses related to the Global Offering.
Summary · 第 13 页
The use of this 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 IFRSs.
We define adjusted net loss (non-IFRS measure) as net loss for the year, adjusted by adding share-based payment expenses, listing expenses, and fair value changes of financial liabilities at FVTPL relating to shares with preferential rights issued by us, which are non-cash in nature.
Summary · 第 13 页
The use of this 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 IFRSs.
上海声通信息科技股份有限公司Shanghai Voicecomm Information Technology Co., Ltd.02495.HK
经调整净利润为非国际财务报告准则指标
To supplement our consolidated financial statements which are presented in accordance with IFRS, we also use the adjusted net profit (a non-IFRS measure) as an additional financial measure, which is not required by, or presented in accordance with, IFRS.
Summary · 第 15 页
We define the adjusted net profit (a non-IFRS measure) as profit for the year by eliminating the impacts of changes in carrying amount of redeemable capital contributions.
Summary · 第 16 页
Therefore, by eliminating the impacts of the said item in the calculation of the adjusted net profit (a non-IFRS measure), such measure could better reflect our underlying operating performance and could better facilitate the comparison of operating performance from year to year.
We define adjusted profit from continuing operations (non-IFRS measure) as profit from continuing operations for the financial year adjusted by adding back (i) share-based payments which arose from grant of shares and exercise of anti-dilution rights granted to certain employees and shareholders of our Group, which are non-cash in nature; and (ii) Listing expenses in relation to the Share Offer.
However, our presentation of the adjusted profit from continuing operations (non-IFRS measure) may not be comparable to similarly titled measures presented by other companies.
We define adjusted net profit (non-IFRS measure) as profit/(loss) for the year adjusted for share-based payment expenses, change in fair value of Preferred Shares, and listing expense.
Summary · 第 10 页
Therefore, we believe that these items should be adjusted for when calculating our adjusted net profit (non-IFRS measure) to facilitate potential investors in assessing our performance, especially in making year-to-year comparisons of, and assessing the profile of, our operating and financial performance.
Summary · 第 10 页
Our adjusted net profit (non-IFRS measure) was RMB238.0 million, RMB84.7 million and RMB225.6 million in 2021, 2022 and 2023, respectively, representing an adjusted net profit margin (non-IFRS measure) of 30.5%, 14.9% and 27.7% for the same years, respectively.
We define ‘‘adjusted net profit (non-IFRS measure)’’ as profit/loss for the year and add back listing expenses.
Summary · 第 13 页
Our adjusted net profit (non-IFRS measure) amounted to RMB20.9 million, RMB13.6 million and RMB23.6 million for the years ended 31 December 2021, 2022 and 2023, respectively.
Summary · 第 13 页
Our adjusted net profit (non-IFRS measure) increased from RMB13.6 million for the year ended 31 December 2022 to RMB23.6 million for the year ended 31 December 2023 while our adjusted net profit margin (non-IFRS measure) increased from 2.5% to 3.4% during the same years, respectively.
We define adjusted net loss (non-IFRS measure) as net loss adjusted by adding back (i) changes in fair value of CRPS and other financial liabilities, (ii) share-based compensation expenses and (iii) listing expenses.
Summary · 第 28 页
The use of the non-IFRS measure has limitations as an analytical tool, and you should not consider them in isolation from, as a substitute for analysis of, or superior to, our results of operations or financial conditions as reported under IFRS.
There are two components to the adjusted EBITDA (non-IFRS measure) metric: (1) EBITDA (non-IFRS measure), which we define as profit/loss before income tax plus finance costs, depreciation of property, plant and equipment, depreciation of right-of-use assets and amortization of intangible assets, less finance income; and (2) adjustments to EBITDA (non-IFRS measure), which include items of share-based payments expenses and listing expenses.
Summary · 第 14 页
The use of these non-IFRS measures has limitations as an analytical tool and, as such, they should not be considered in isolation from, or as substitute for analysis of, our consolidated statements of comprehensive income or financial condition as reported under IFRS.
We exclude listing expenses, fair value changes of convertible redeemable preferred shares, fair value changes of warrants, and gain on forfeiture of valuation adjustment mechanism in calculating adjusted net profit (non-IFRS measure).
Summary · 第 10 页
However, our presentation of adjusted net profit (non-IFRS measure) may not be comparable to similarly titled measures presented by other companies.
We define adjusted net profit (non-HKFRS measure) as profit for the year adjusted by adding back listing expenses.
Summary · 第 11 页
Listing expenses were in relation to the Listing and the Global Offering.
Summary · 第 11 页
We believe that the presentation of non-HKFRS measures when shown in conjunction with the corresponding HKFRS measures provides useful information to investors and management in facilitating a comparison of operating performance from period to period.
Adjusted profit (a non-IFRS measure) is defined as profit or loss for the year by adding back the effects of (i) fair value loss on financial liabilities at FVTPL, (ii) share incentive plan expense and (iii) listing expenses.
Summary · 第 12 页
We exclude share incentive plan expense as such expenses are non-cash in nature and do not result in cash outflows. We also exclude listing expenses with respect to this Global Offering.
We define adjusted net loss (non-IFRS measure) as net loss for the year adjusted by adding back fair value changes of convertible redeemable preferred shares, interest on preferred shares, listing expenses and share-based compensation expenses.
Summary · 第 23 页
Our adjusted net losses (non-IFRS measure) decreased from RMB132.3 million in 2022 to RMB27.7 million in 2023, primarily due to (i) an increase in gross profit, resulting from the increasing contribution of revenue from SaaS business, and (ii) a decrease in our research and development expenses, resulting from the enhanced efficacy and cost-efficiency of our research and development efforts.
We define “adjusted net (loss)/profit” (non-IFRS measure) as loss for the year from continuing operations excluding changes in the carrying amount of contingently redeemable preferred shares and ordinary shares, share-based compensation and listing expenses.
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 conditions as reported under IFRS.
We define adjusted EBITDA (Non-IFRS measure) as EBITDA (Non-IFRS measure) adjusted by adding back (i) listing expenses, which relate to the Global Offering, and (ii) share-based compensation expenses, which are non-cash in nature.
The term of adjusted EBITDA is not defined under HKFRS and should not be considered in isolation or construed as alternatives to loss/profit from operations or any other measure of performance or as an indicator of our operating performance or profitability.
Summary · 第 19 页
Our adjusted EBITDA (non-HKFRS measure) amounted to HK$32.1 million, HK$77.0 million, HK$85.4 million, representing 139.9% and 10.9% year-on-year increase, respectively, for the three years ended 31 March 2023, and HK$44.5 million and HK$52.2 million for the six months ended 30 September 2022 and 2023, respectively, representing 17.3% period-on-period increase.
We use adjusted net loss (non-HKFRS measure) as an additional financial measure, which is not required by, or presented in accordance with, HKFRSs.
Summary · 第 5 页
We define adjusted net loss (non-HKFRS measure) as loss for the year/period adjusted by interest charge on redeemable capital contribution and listing expenses.
Summary · 第 6 页
Adjusted net loss (non-HKFRS measure) | (318,687) | (487,550) | (471,205) | (250,104) | (214,033)
Further, without taking into account our Listing expenses, our net profit margin during the Track Record Period remained relatively stable at the rate of approximately 15.7%, 16.3%, 15.2% and 18.1% respectively.
Business · 第 223 页
We generated operating profit before working capital changes of approximately RMB37.7 million, RMB33.0 million, RMB36.4 million, RMB16.5 million and RMB20.6 million for FY2020, FY2021, FY2022, 6M2022 and 6M2023, respectively, which took into account the Listing expenses of approximately RMB1.0 million, RMB7.5 million, RMB10.1 million, RMB6.6 million and RMB5.9 million for FY2020, FY2021, FY2022, 6M2022 and 6M2023, respectively.