港股IPO招股书披露先例 · 266 家公司，282 项
海外市场及经营事项，指发行人在境内市场以外产生重大收入或经营活动的情形，并涵盖关税及贸易政策影响。申请人一般在概要、风险因素、业务及财务资料等章节披露境外收入规模及占比、海外生产基地或区域布局、所涉关税措施等，并说明关税主要由客户承担、海外产能与供应链本地化、市场多元化等安排，辅以董事对相关影响是否重大的评估意见。
In 2023, approximately 76.9% of our total gold production and 71.9% of our total revenue was generated from our overseas business.
Summary · 第 1 页
As of September 30, 2024, approximately 65.2% of our total assets were contributed by our overseas business.
Summary · 第 1 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看We maintain a centralized management and control in the PRC.
Business · 第 430 页
We have also established a growing presence in markets outside mainland China, with approximately 4,800 stores as of September 30, 2024.
Business · 第 201 页
Outside of mainland China, we have expanded across the Southeast Asia market since 2018, which we remain focused on cultivating.
Business · 第 203 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看The inventories aged over one year increased from RMB4.8 million as of December 31, 2023 to RMB116.0 million as of September 30, 2024, primarily due to a slowdown in sales of goods and equipment to franchisees outside mainland China.
Financial Information · 第 340 页
To capture the benefit of our integrated manufacturing capabilities in the PRC and our local decade-long presence, extensive sales and distribution network and rich marketing experience in the RV industry in Australasia, we produce our frame and chassis in China utilizing the latest vacuum press technology and advanced craftsmanship, and then ship them to our assembly lines in Melbourne to be assembled according to Australian federal standards that can be marketed in both Australia and New Zealand.
Business · 第 192 页
Furthermore, we expect to launch hybrid off-road towable RVs and motorized RVs first in Australasia by the end of 2024 and eventually roll out our RV collections in the European and Canadian markets.
Business · 第 191 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看As confirmed by Frost & Sullivan, no import duty was applicable to RVs of a Chinese origin exported into Europe or Canada as of the Latest Practicable Date.
Business · 第 191 页
As advised by our PRC Legal Advisers, the tariffs imposed by the PRC government on finished algal oil DHA products imported from the U.S. and New Zealand was 27% and 20%, respectively, as at the Latest Practicable Date.
Business · 第 210 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看As advised by our PRC Legal Advisers, the cross-border e-commerce model does not involve tariff. As such, our Directors are of the view the Sino-U.S. trade conflict did not have a material adverse impact on our Group.
Business · 第 250 页
As we started to expand overseas, our revenue from sales to customers outside mainland of the PRC amounted to RMB58.0 million and RMB40.4 million in 2023 and the six months ended June 30, 2024, respectively, accounting for 9.8% and 10.5% of our total revenue for the respective periods.
Business · 第 244 页
Revenue from overseas customers increased from RMB0.2 million in 2021 to RMB6.1 million in 2022, and then to RMB58.0 million in 2023 and increased from RMB9.1 million in the six months ended June 30, 2023 to RMB40.4 million in the six months ended June 30, 2024, accounting for 0.3%, 4.5%, 9.8%, 3.0% and 10.5% of our total revenue for the respective periods, which indicates the fast expansion of our business overseas.
Financial Information · 第 376 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Meanwhile, we have deployed R&D resources internationally and established R&D teams in overseas countries, focusing on product design, R&D and reliability assessment to facilitate the understating of local customers and achieve design-win.
Financial Information · 第 377 页
Our revenue from markets outside of China increased both in absolute amount and as a percentage of our total revenue, accounting for 48.1%, 58.1%, 59.1% and 61.4% of our total revenue in 2021, 2022, 2023 and the six months ended June 30, 2024, respectively.
Financial Information · 第 293 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看The increase was primarily due to our enhanced sales and marketing efforts, especially in connection with our overseas business expansion in 2023.
Financial Information · 第 293 页
During the Track Record Period, the revenue derived from overseas countries and regions increased from RMB5.5 million in 2021, to RMB8.6 million in 2022, and further increased to RMB23.2 million in 2023.
Business · 第 335 页
In April 2024, we entered into sales contract with certain customer in Korea, achieving our first overseas bulk sale, with contract price exceeding RMB30.0 million.
Business · 第 335 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看In addition, for overseas countries, we had one subsidiary in Stuttgart, Germany and one subsidiary in Vancouver, Canada.
Business · 第 317 页
In 2021, 2022 and 2023, and the six months ended June 30, 2023 and 2024, our overseas revenue accounted for 2.4%, 6.0%, 7.8%, 7.6% and 8.0% of our revenue, respectively.
Financial Information · 第 351 页
Apart from the Chinese mainland, we have successfully expanded our businesses into markets outside the Chinese mainland, namely Hong Kong SAR, Cambodia, Singapore, Malaysia, Poland, Macau SAR, Indonesia, the Philippines and Brunei.
Summary · 第 10 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看In particular, we plan to replicate our business model and expand our footprint in overseas markets in Southeast Asia and Europe, generating high-quality and sustainable revenue.
Summary · 第 14 页
In 2023, we had the largest international operations among all Asia-based integrated logistics service providers in terms of international revenue, according to Frost & Sullivan.
Summary · 第 3 页
We have a robust presence in Southeast Asia, where we provide local express delivery services in many countries therein.
Business · 第 250 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our international services in general adopt an asset-appropriate approach. In particular, our international freight forwarding service is asset-light, whereby a majority of transportation needs are provided by external carriers, and customs clearance is partly outsourced to external customs brokers.
Summary · 第 9 页
Our revenue generated from sale of goods to customers in the U.S. accounted for 58.3%, 69.6%, 68.8% and 69.2%, respectively, of our total revenue in 2021, 2022, 2023 and the four months ended April 30, 2024.
Business · 第 236 页
In 2021, 2022, 2023 and the four months ended April 30, 2023 and 2024, the revenue contribution for our products subject to the additional tariffs of 25% was RMB1,833.3 million, RMB3,206.2 million, RMB4,413.5 million, RMB1,267.6 million and RMB1,534.6 million, respectively.
Business · 第 236 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看During the Track Record Period, our business operations and financial condition, particularly our revenue, gross profit margin and net profit margin, were not adversely affected by the additional tariffs imposed, as the additional tariffs imposed had been passed on to our customers through the increase of selling prices of our products without any material adverse impact on our competitiveness as evidenced by our continuous growth.
Business · 第 236 页
Revenue of our branded business from the U.S. market increased substantially from RMB46.6 million in 2021 to RMB740.1 million in 2023, reaching RMB269.8 million in the three months ended March 31, 2024.
Business · 第 243 页
For instance, our successful entry into Walmart’s online marketplace in 2022 significantly boosted our U.S. market revenue.
Business · 第 243 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看In particular, we experienced rapid sales growth in the United States compared to the same period of 2023, primarily driven by increased customer demand and our enhanced brand recognition.
Financial Information · 第 328 页
During the Track Record Period, a number of our products exported to the United States, mainly under Smart Home Solutions and Intelligent Building Technology, were subject to tariffs imposed by the U.S. government, ranging from 2.0% to 25.0%.
Business · 第 238 页
In 2023 and the four months ended 30 April 2024, our products exported from mainland China to the United States that were subject to U.S. tariffs contributed to less than 6% of our total revenue.
Business · 第 238 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Overall, the U.S. export control measures currently in place have no material impact on our business and financial performance.
Business · 第 238 页
For the years ended December 31, 2021, 2022 and 2023, revenue generated from our sales in the international markets amounted to RMB618.4 million, RMB681.8 million and RMB617.1 million, accounting for 22.2%, 21.8% and 23.1% of our total revenue, respectively.
Business · 第 167 页
During the Track Record Period, the gross profit margin of our products sold in the overseas markets was relatively higher than that in the PRC because we were able to charge a relatively higher price considering the higher production costs of overseas manufacturers and we were benefited from the lower production costs in the PRC.
Business · 第 167 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our gross profit margin in the overseas markets experienced an overall decrease in 2023 due to the downward trend in the overseas market demands for the same reasons as for domestic sales as well as the higher inventory purchased by overseas customers in 2022 in light of the then transportation restriction amid COVID-19 related measures in the PRC.
Business · 第 167 页
Currently, goods of Chinese origin being exported into the U.S. are subject to a duty ranging from 7.5% to 25% under section 301 of the U.S. Trade Act of 1974 (the “Section 301 Duties”) and formal entry procedures, which apply to our “first-mile” international freight services and are primarily borne by or passed on to our customers.
Summary · 第 21 页
We do not utilize the Tariff Exemption other than for direct shipments to end-consumer involving one single customer, which accounted for 0% of Shenzhen EDA’s revenue during FY2021, and 0% and 12.5% of our revenue in each year during FY2022 and FY2023, respectively.
Summary · 第 22 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our Directors confirmed that during the Track Record Period, we had not been responsible for any of the duties incurred by our customers during our services provided.
Business · 第 271 页
Most of our smart devices and hardware sold to the United States are subject to additional tariffs, with the majority of them subject to a tax rate of 7.5% while the remaining subject to a tax rate of 4.6%.
Business · 第 326 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Furthermore, we sought to mitigate the impact of the costs associated with U.S. tariffs primarily by (i) promoting new consumer smart devices with higher margins that partially cover the tariff costs, (ii) sharing tariff costs with customers or suppliers, and (iii) raising selling prices of our consumer smart devices subject to tariffs where appropriate, taking into consideration factors such as foreign exchange rates and raw material prices.
Business · 第 327 页
For the nine months ended September 30, 2023, our revenue from overseas merchants and enterprises increased significantly with rapid expansion in Southeast Asia countries and across other parts of the world.
Financial Information · 第 398 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看while our TPV of digital payments services in relation to overseas merchants and enterprises increased from RMB 398.3 million to RMB 2,545.1 million during the same period, mainly driven by enhanced knowhows and experience in digital payment services as well as economies of scale.
Financial Information · 第 404 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our revenue generated from overseas increased approximately five-fold from RMB22.7 million in 2020 to RMB111.2 million in 2022, growing from 13.3% to 21.0% of our total revenue.
Business · 第 224 页
During the Track Record Period, the majority of our revenue was generated from sales in the PRC (constituting 92.2%, 92.2%, 87.0% and 73.3% of the total revenue for FY2020, FY2021, FY2022 and 6M2023, respectively), whereas the remaining revenue was generated from other overseas countries which mainly included the United States and Japan.
Summary · 第 10 页
Our Directors consider that although the COVID-19 pandemic had restricted our participation at industry marketing events and exhibitions, especially international events which allowed us to reach out to our international audience, and has severely affected our sales volume and revenue derived from overseas markets, the COVID-19 pandemic has brought about new opportunities to our business landscape and to explore contactless interactions in our daily lives.
Business · 第 395 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our Directors anticipate there will be a recovery of the general economic environment and rebound in market demands, and we will be able to resume participating at international marketing events and exhibitions to promote, sale and deliver our products and services overseas and thereby increase our revenue contribution from overseas countries.
Business · 第 395 页
For our end-to-end cross border delivery services, the number of parcels valued at US$800 or below delivered to the US by us during the Track Record Period amounted to over 90% of the total number of parcels delivered by our Group, in which parcels refer to a single or multiple parcels delivered to the same location under the same shipment order.
Summary · 第 25 页
RMB595.2 million, RMB275.4 million and RMB456.8 million in FY2020, FY2021, FY2022, 6M2022 and 6M2023 were generated from parcels shipped to the US, respectively, representing approximately 52.8%, 51.1%, 47.5%, 45.2% and 67.8% of total revenue in corresponding periods.
Summary · 第 26 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看In 2023, two legislative proposals to limit the De Minimis Exemption are pending before the US Congress, the Import Security and Fairness Act (ISFA) and the De Minimis Reciprocity Act of 2023 (DMRA).
Summary · 第 26 页
In May 2021, our Group entered into an EPC contract (the "Australia Project Contract") with a project owner (the "Project Owner") in respect of the engineering, procurement, construction and operation of a solar farm situated in Australia (the "Australia Project").
Business · 第 218 页
Pursuant to the Termination Agreement, our Group shall pay a further sum of EUR2,353,063 (equivalent to approximately RMB17.8 million) to the Relevant Supplier as settlement (the "Settlement") and that the Procurement Deposit paid will not be returned to our Group.
Business · 第 219 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Furthermore, the Termination will not have a material impact on the operation and financial position of our Group as the contract sum of RMB1,060.5 million only represented an immaterial portion of our amount of backlog as at the Latest Practicable Date.
Business · 第 220 页