重叠金额占比极低

港股IPO招股书披露先例 · 51 家公司,52 项

此类事项指申请人存在同时兼具客户与供应商身份的交易对手,惟相关销售及采购金额各自占总收益或总采购额的比例均极低。招股书通常于概要、风险因素、业务及财务资料章节披露重叠方身份、购销金额及占比,并说明销售与采购互不附带条件、条款经独立磋商,按正常商业条款及公平原则进行,与其他客户及供应商相若,部分案例亦确认对方为独立第三方或援引行业惯例。

2025-06-25Prospectus
安井食品集团股份有限公司ANJOY FOODS GROUP CO., LTD.02648.HK

前五大供应商中五家同时为本公司客户

Among our top five suppliers in each of 2022, 2023 and 2024, five were our customers.

Business · 第 212 页

The purchases from these overlapping customer-suppliers of the respective year in aggregate amounted to RMB522.7 million, RMB745.6 million and RMB794.0 million in 2022, 2023 and 2024, accounting for 6.3%, 7.9% and 8.6% of our total procurement in the same periods, respectively.

Business · 第 212 页

Negotiations of the terms of our sales to and purchases from these customer-suppliers were conducted on an individual basis, and the sales and purchases were not inter-conditional with each other.

Business · 第 212 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2025-06-13Prospectus
佰泽医疗集团Bayzed Health Group Inc02609.HK

13至20名客户同时为供应商

During the Track Record Period, certain of our customers were also our suppliers (the "Suppliers/Customers"), to whom we primarily sold pharmaceuticals and medical consumables during the same years. As of December 31, 2022, 2023 and 2024, we had a total of 13, 12 and 20 Suppliers/Customer(s), respectively.

Business · 第 392 页

For the years ended December 31, 2022, 2023 and 2024, the purchase amount from these Suppliers/Customers was RMB15.0 million, RMB8.6 million and RMB15.5 million, respectively.

Business · 第 393 页

Our Directors confirm that negotiations of the terms of our sales to and purchases from the Suppliers/Customers were conducted on a case-by-case basis, and the products and services supplied to and products sourced from the Suppliers/Customers were neither inter-connected nor inter-conditional with each other.

Business · 第 393 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2025-05-08Prospectus
绿茶集团有限公司Green Tea Group Limited06831.HK

部分前五大供应商同时向公司采购产品

In 2024, Supplier J purchased beef short rib from us, which amounted to RMB5.1 million, representing less than 0.2% of our total revenue in 2024.

Business · 第 193 页

In 2023, Supplier A purchased beverage from us, which amounted to approximately RMB18,600, representing less than 0.1% of our total revenue in 2023.

Business · 第 193 页

All of our top five largest suppliers are independent third parties.

Business · 第 195 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2024-10-31Prospectus
傲基(深圳)跨境商务股份有限公司AuGroup (SHENZHEN) Cross-Border Business Co., Ltd.02519.HK

存在既为客户又为供应商的重叠主体

During the Track Record Period, the total revenue and total purchase amount related to overlapped customers/suppliers, in aggregation, was less than 5% of our total revenue or total transaction amount with suppliers, respectively.

Business · 第 264 页

The Directors confirm that all of the Group's sales to and purchases from these overlapping customer-suppliers were conducted in the ordinary course of business under normal commercial terms and on arm's length basis.

Business · 第 264 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2024-06-28Prospectus
广联科技控股有限公司GL-Carlink Technology Holding Limited02531.HK

Supplier B既为五大供应商亦为重叠客户

In each year of the Track Record Period, among our five largest suppliers, Supplier B is our overlapping customer and supplier.

Business · 第 303 页

At Supplier B’s request, we sold one of our electronic components that Supplier B could assemble and incorporate into Supplier B’s own product into in-vehicle devices and sell to their own customers.

Business · 第 303 页

Our Directors confirm that all of our purchases from and sales to Supplier B were not inter-conditional, inter-related or otherwise considered as one transaction.

Business · 第 303 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2024-06-21Prospectus
元续科技控股有限公司METASURFACE TECHNOLOGIES HOLDINGS LIMITED08637.HK

五大供应商之一Mega Valve亦为公司客户

We may, from time to time, have overlapping suppliers and customers, which, according to the CIC Report, is a common practice for contract manufacturers and service providers in the precision engineering industry as raw material suppliers may also require precision engineering services for their own manufacturing equipment and/or products.

Business · 第 217 页

The revenue generated from Mega Valve and Fitting Pte Ltd amounted to approximately S$21,000 and S$1,300 for the years ended 31 December 2022 and 2023, respectively.

Business · 第 218 页

Our Directors confirmed that all of such transactions with Mega Valve and Fitting Pte Ltd during the Track Record Period were conducted in the ordinary course of business under normal commercial terms and on arm’s length basis.

Business · 第 218 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2024-06-04Prospectus

2023年有六家客户与供应商重叠

The number of our overlapping customers and suppliers was nil, nil and six in 2021, 2022 and 2023, respectively.

Business · 第 474 页

Negotiations of the terms of our sales to and purchases from these overlapping customers and suppliers were conducted on an individual basis and the sales and purchases were neither inter-connected nor inter-conditional with each other.

Business · 第 474 页

Our revenue from these overlapping customers and suppliers in 2021, 2022 and 2023 was nil, nil and RMB0.7 million, respectively.

Business · 第 474 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2023-12-12Prospectus
知行汽车科技(苏州)股份有限公司iMotion Automotive Technology (Suzhou) Co., Ltd.01274.HK

Mobileye同为2022年前五大供应商及客户

In 2022, Mobileye was also one of our top five customers.

Business · 第 295 页

For the year ended December 31, 2022, our revenue generated from Mobileye amounted to RMB6.6 million, accounting for 0.5% of our total revenue.

Business · 第 295 页

Our Directors confirmed that all of our sales to Mobileye and purchases from Mobileye were conducted in the ordinary course of business under normal commercial terms and on arm’s length basis.

Business · 第 295 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2023-10-31Prospectus
华视集团控股有限公司Huashi Group Holdings Limited01111.HK

存在重叠客户兼供应商(武汉通瑞诚益等)

Wuhan Tongrui Chengyi Cultural Media Company Limited (武漢通瑞誠益文化傳媒有限 公司) ("Wuhan Tongrui") was one of our advertising agent customers for FY2021 and was also our supplier for FY2020, FY2021, FY2022 and 4M2023.

Business · 第 264 页

Our Directors confirm that our services to or engagement of Wuhan Tongrui were entered into after due consideration taking into account the prevailing service fee and conducted in the ordinary course of business under normal commercial terms and on an arm's length basis.

Business · 第 264 页

Negotiations of the terms of our sales to and purchases from the Second Overlapping Customer and Supplier were conducted on an individual basis and the sales and purchases were neither inter-connected nor inter-conditional with each other.

Business · 第 265 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2023-10-30Prospectus
喜相逢集团控股有限公司XXF Group Holdings Limited02473.HK

三家主要供应商同时为业务端客户

Three of our major suppliers, namely Supplier A, Supplier B and Supplier H, were also our customers, mainly business-end customers of our third party automobile aftermarket service providers, during the Track Record Period, to which our Group provided automobile-related promotion services.

Business · 第 246 页

The amount of revenue from these suppliers for the years ended 31 December 2020, 2021, 2022 and the six months ended 30 June 2023 as our business-end customers were approximately RMB0.3 million, RMB0.5 million, RMB1.9 million and RMB0.01 million, respectively, representing 0.03%, 0.04%, 0.2% and 0.002% of our total revenue for the respective years/period, respectively.

Business · 第 246 页

Our Directors confirm that negotiations of the terms of our purchases from and sales to all the above mentioned entities were conducted on an individual basis and the terms of transactions with all these entities are similar to those transactions with our other customers or suppliers.

Business · 第 246 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2023-06-28Prospectus
慧居科技股份有限公司Wise Living Technology Co., Ltd02481.HK

信邦建设集团2022年同时为客户及供应商

For the years ended 31 December 2020, 2021 and 2022, revenue from the provision of our engineering construction services to such company was approximately nil, nil and RMB14.3 million, representing approximately nil, nil and 1.0% of our total revenue, respectively.

Business · 第 283 页

Our purchase amount in relation to engineering construction services provided by such company for the years ended 31 December 2020, 2021 and 2022 amounted to RMB1.1 million, RMB11.1 million and RMB7.3 million, representing approximately 0.1%, 1.3% and 0.7% of our total purchase for the same years, respectively.

Business · 第 283 页

Our Directors have confirmed that our trade payables to and our trade receivables from the aforementioned engineering construction company were settled separately, and the relevant sales and purchases were neither inter-connected nor inter-conditional with each other.

Business · 第 283 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2023-06-28Prospectus
慧居科技股份有限公司Wise Living Technology Co., Ltd02481.HK

兰州国资城市发展公司同时为客户及供应商

For the years ended 31 December 2020, 2021 and 2022, revenue from the provision of our heat services to such company was approximately RMB7.0 million, RMB8.9 million and RMB11.4 million, representing approximately 0.5%, 0.7% and 0.8% of our total revenue, respectively.

Business · 第 283 页

Our purchase amount in relation to gas-fired boilers from such company for the years ended 31 December 2020, 2021 and 2022 amounted to nil, RMB23.7 million and nil, representing approximately nil, 2.7% and nil of our total purchase, respectively.

Business · 第 284 页

Our Directors have confirmed that our trade payables to and our trade receivables from the aforementioned urban development company were settled separately, and the relevant sales and purchases were neither inter-connected nor inter-conditional with each other.

Business · 第 284 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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