关联交易占比重大

港股IPO招股书披露先例 · 6 家公司,6 项

关联交易占比重大,指申请人在往绩记录期间向关联方销售或向其采购占总收入或总采购额比重较高,引发对业务依赖的疑虑。招股书通常于概要、风险因素、业务及财务资料等章节披露相关交易金额、占比及定价依据;申请人一般说明交易按公平原则及正常商业条款进行,参照市价或成本加成方法定价,部分亦通过上市后签订框架协议、偿付或转让关联方欠款等方式作出安排。

2026-08-31Application Proof
广西玉柴船电动力股份有限公司Guangxi Yuchai Marine and Genset Power Co., Ltd.

关联交易占采购及收入比重较高

In FY2023, FY2024, FY2025, 1H2025 and 1H2026, (i) our revenue from the Related Parties amounted to RMB822.6 million, RMB758.8 million, RMB614.3 million, RMB275.3 million and RMB306.8 million, representing 25.4%, 19.0%, 10.0%, 9.2% and 6.8% of our total revenue, respectively, and (ii) our purchases from the Related Parties amounted to RMB1,136.1 million, RMB1,397.8 million, RMB1,938.3 million, RMB875.9 million and RMB1,238.2 million, representing 40.5%, 39.2%, 34.1%, 24.2% and 31.5% of our total purchase amount, respectively.

Summary · 第 4 页

Transactions with the Related Parties are conducted based on normal commercial terms.

Business · 第 149 页

Our Directors are of the view that each of the related party transactions set out above was conducted in the ordinary course of business on an arm's length basis and with normal commercial terms between the relevant parties.

Financial Information · 第 263 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-30Application Proof
卡奥斯物联科技股份有限公司COSMOPlat IoT Technology Co., Ltd.

来自关联方的收入占比56.5%至73.3%及关联方融资租赁

During the Track Record Period, our revenue from the sales from our related parties was RMB3,662.0 million, RMB3,465.1 million, RMB3,585.4 million, RMB820.3 million and RMB852.0 million, in 2023, 2024, 2025 and the three months ended March 31, 2025 and 2026, respectively, representing 73.3%, 68.4%, 56.5%, 65.5% and 57.8% of our total revenue during the same years/periods, respectively.

Financial Information · 第 259 页

Our Directors believe that our transactions with related parties during the Track Record Period were conducted on an arm’s-length basis and they did not distort our results of operations or make our historical results not reflective of our future performance.

Financial Information · 第 259 页

During the Track Record Period, our lease receivables primarily arose from certain equipment that we leased to two related-parties within the Haier Group.

Financial Information · 第 247 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2025-06-30Prospectus
北京极智嘉科技股份有限公司Beijing Geekplus Technology Co., Ltd.02590.HK

关联渠道伙伴收入占比升至7.3%

In 2022, 2023 and 2024, the revenue generated from these Related Channel Partners accounted for 3.7%, 5.0% and 7.3%, respectively, of the total revenue from the sales of AMR solutions.

Business · 第 281 页

Our contract terms with the Related Channel Partners are substantially the same as those with independent channel partners.

Business · 第 281 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2023-12-29Prospectus
长久股份有限公司Changjiu Holdings Limited06959.HK

与关连方的服务、采购及非贸易往来

In 2020, 2021 and 2022 and the six months ended June 30, 2022 and 2023, revenue recorded for providing services to related parties, including the aforementioned company controlled by Ms. Li, amounted to RMB1.7 million, RMB9.3 million, RMB81.8 million, RMB34.5 million and RMB49.5 million, respectively, representing for 0.4%, 2.0%, 14.9%, 13.3% and 16.0% of our total revenue for the same periods.

Financial Information · 第 317 页

The expenses increased from 2021 to 2022, which was primarily due to the technical service fees of RMB11.8 million we incurred for testing and implementation of our North Star System for our automobile dealership operation management services.

Financial Information · 第 318 页

In the six months ended June 30, 2023, we made a purchase of RMB5.7 million from a related party for the North Star System for the provision of our automobile dealership operation management services.

Financial Information · 第 318 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
泛远国际控股集团有限公司FAR International Holdings Group Company Limited02516.HK

与Yidatong的交易按公平原则进行

With respect to the related party transactions set forth in Note 35 to the Accountants’ Report set out in Appendix I to this prospectus, our Directors confirmed that the transaction were conducted on arm’s length basis and based on normal commercial terms and the transaction was fair and reasonable and in the interest of our Company and our Shareholders as a whole.

Financial Information · 第 417 页

The service fees paid by Yidatong were determined through arm’s length negotiations with reference to prevailing market rates.

Financial Information · 第 417 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2023-03-20Prospectus
中天建设(湖南)集团有限公司Zhongtian Construction (Hunan) Group Limited02433.HK

关联方交易规模较大及使用关联方资金

Relevant costs paid to the related parties in total amounted to approximately RMB25.1 million, RMB30.2 million, RMB92.9 million and RMB62.3 million for FY2019, FY2020, FY2021 and 3Q2022, respectively.

Financial Information · 第 506 页

Following the Demerger resolved on 8 May 2019, certain assets including most of our investment properties were transferred from Zhongtian Construction to Puhui Commercial at their respective net book values as at 2 July 2019.

Financial Information · 第 507 页

During the Track Record Period, we also used funds from our related parties for our business operation. Upon Listing, the outstanding amounts due to our related parties will be settled or assigned to Independent Third Parties in full before or upon Listing.

Financial Information · 第 395 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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