敏感性分析及成本转嫁

港股IPO招股书披露先例 · 42 家公司,42 项

这类事项指招股书就利润对原材料及大宗商品价格变动的敏感性所作的量化披露,以及成本加成、调价转嫁等定价机制的说明。相关内容常见于风险因素、业务、财务资料及概要等章节,申请人一般列示原材料成本占收入或销售成本的比重、不同波动幅度对利润的影响,并说明通过锁价协议、多供应商策略、集中采购及套期保值等安排管理价格波动,或经调价机制将成本转嫁给客户。

2023-03-16Prospectus
达势股份有限公司DPC Dash Ltd01405.HK

牛肉等原材料价格上涨及敏感性分析

During the Track Record Period, prices of certain goods, such as beef, have increased, and are expected to continue to grow at a moderate rate in the future.

Business · 第 196 页

Our raw materials and consumables cost, of which a significant portion is the cost of meat products, dairy products and sauces, represented 28.1%, 26.4% and 27.2% of our revenue in 2020, 2021 and 2022, respectively, representing a relatively flat trend.

Business · 第 196 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2023-03-14Prospectus
洲际船务集团控股有限公司Seacon Shipping Group Holdings Limited02409.HK

租金及燃油价格波动影响业绩并附敏感性分析

As a significant portion of our shipping capacity is derived from chartered-in vessels which we chartered in from vessel suppliers, we are therefore exposed to the cyclicality and volatility of the BDI.

Financial Information · 第 414 页

Owing to the susceptibility of our charter hire cost to market charter rates, the following sensitivity analysis illustrates the impact of hypothetical fluctuations in charter hire cost on net profit before tax during the Track Record Period, assuming all other factors were to remain unchanged and the charter rate charged by our chartered-in vessels would fluctuate to the same extent.

Financial Information · 第 415 页

We currently have not entered into agreements to hedge fluctuation in the price of bunker.

Financial Information · 第 416 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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