港股IPO招股书披露先例 · 102 家公司，102 项
指往绩记录期间向董事、管理层及关键雇员授出的以权益结算股份支付开支金额重大、影响各期损益的情形。招股书一般在概要、风险因素、业务及财务资料章节披露各年开支金额、所涉激励计划及其非现金性质，说明不会产生未来现金付款，并已在经调整净亏损（非IFRS计量）中加回；部分亦披露公允价值以二项式模型厘定，或加速归属等因素导致开支波动的原因。
The significant increase in share-based payment expenses in 2021 was mainly due to our Company accelerating the vesting of 75,000,000 RSUs in October 2021.
Summary · 第 20 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看The reconciling item is non-cash and does not result in cash outflow, and the adjustment has been consistently made during the Track Record Period.
Summary · 第 20 页
The loss for the period increased from RMB44.2 million in the five months ended May 31, 2023 to RMB96.8 million in the five months ended May 31, 2024, mainly due to an increase in impairment losses under the expected credit loss model, net of reversal, operating expenses, equity-settled share-based payment expenses, listing expenses, and depreciation and amortization.
Summary · 第 16 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看(iv) our equity-settled share-based payment expenses are expected to continue to increase in 2024;
Summary · 第 23 页
Share-based payments | 196,369 | 173,698 | 341,751 | 178,931 | 240,600
Summary · 第 14 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Share-based payments relate to (i) the share awards we offered to our employees and directors under the 2018 Share Incentive Plan and (ii) the excess of the transaction price over the fair value of the Class A ordinary shares, with reference to a third-party valuation report, which was considered compensatory in nature in exchange for service of the founders, and therefore was recognized as share-based payment expense and credited to share premium.
Financial Information · 第 398 页
As a part of those share-based awards are conditional on an initial public offering (“IPO”), we have estimated the completion date of our IPO when we calculated share-based payments at each reporting period end.
Financial Information · 第 375 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Share-based payments are non-cash in nature and do not result in cash outflow.
Summary · 第 17 页
The fair value of the options granted is determined by the binomial option pricing model at the grant date, and is expected to be expensed over the respective vesting periods.
Financial Information · 第 354 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Share based payment expenses mainly represent the non-cash employee benefit expenses incurred in connection with our award to management and key employees.
Financial Information · 第 357 页
Share-based payments(1) | 815 | 3,151
Summary · 第 10 页
Share-based payments arose from grant of shares and exercise of anti-dilution rights granted to certain employees and shareholders of our Group which were non-cash in nature.
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Our share-based payments during the Track Record Period arose from shares and anti-dilution rights granted to certain management and shareholders of our Group.
Financial Information · 第 290 页
We had share-based payment expenses of RMB22.7 million, RMB29.8 million and RMB110.4 million in 2021, 2022 and 2023, respectively.
Financial Information · 第 377 页
Our share-based payment expenses increased significantly from RMB29.8 million in 2022 to RMB110.4 million in 2023, primarily due to (1) the share transfer from the Pre-IPO Share Incentive Schemes to 5brothers Limited on March 31, 2023, and (2) an increase in certain restricted shares that were fully vested in 2023.
Financial Information · 第 382 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Share-based payment expenses are non-cash in nature arising from the grant of restricted shares and options to 5brothers Limited and other senior management and employees.
Summary · 第 10 页
Share-based compensation expenses mainly represent expenses incurred in connection with our Pre-IPO ESOP.
Financial Information · 第 551 页
We expect that we will continue to be loss-making in 2024 primarily due to the anticipated costs and expenses associated with (i) the implementation of our commercialization plan, particularly in the U.S. and Europe, and (ii) increased share-based payment expenses.
Summary · 第 38 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看In March 2024, we granted 14,527,004 share options under our Pre-IPO ESOP to certain employees.
Financial Information · 第 598 页
Add: Share-based payments expenses | 291,117 | 3,215 | 2,600
Summary · 第 15 页
The increase between 2021 and 2022 was also due to an increase in share-based payments expenses for our employees principally led by the 2021 Share Incentive Scheme.
Summary · 第 17 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看The decrease in employee benefit expenses in 2022 and 2023 as compared to 2021 was primarily attributable to the significant decrease in share-based payments expenses for our employees in 2022 and 2023.
Financial Information · 第 395 页
Share-based compensation, which represents the non-cash employee benefit expenses incurred. It relates to the share rewards we offered to our employees under the Pre-IPO Share Option Scheme, which is a non-cash expense; and
Summary · 第 12 页
Share-based compensation | 9,648 | 17,322 | 41,698
Summary · 第 13 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看The fair value of share options granted to employees is recognized as an employee cost with corresponding increase in share-based payment reserve.
Financial Information · 第 429 页
Equity-settled share-based payment expenses(3) | 114,876 | – | –
Summary · 第 11 页
Equity-settled share-based payment expenses represent the fair value of the shares granted at the date of grant with taking into account the consideration for subscription of the equity interests.
Summary · 第 12 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看The item is adjusted as it is non-cash and is not expected to result in our future cash payments.
Summary · 第 12 页
During the Track Record Period, we invested a total of RMB345.9 million in share-based compensation and benefits.
Financial Information · 第 398 页
Share-based compensation expenses(ii) | 110,972 | 69,802 | 52,278 | 39,209 | 112,813
Summary · 第 17 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our share-based compensation expenses consists of share options granted under the equity-settled share option schemes and incentive shares or shares granted to our employees.
Summary · 第 17 页
We define adjusted net loss (non-IFRS measure) as net loss for the period adjusted by adding back share-based compensation, fair value changes in financial instruments issued to investors and listing expenses.
Summary · 第 6 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Share-based compensation is non-cash in nature and mainly represents the arrangement that we receive services from employees as consideration for our equity instruments.
Summary · 第 7 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Share-based payments are non-cash in nature and are not expected to result in future cash payments made by us, representing (i) share-based payments in relation to share awards of RMB691.0 million in 2022, which represented the difference between the fair value and price of the paid-in capital of Shiyue Zhongxin granted to Mr. Wang and Ms. Zhao as a consideration for their services rendered, see Note 26(a) of Appendix I to this prospectus; and (ii) share-based payments of RMB187.3 million in 2021 and RMB48.6 million in 2022 in relation to transfers of paid-in capital from our certain senior management to new investors of Series B financing in 2021 and Series C financing in 2022, representing a consideration higher than the fair value of the transferred paid-in capital at the dates of share transfers, see Note 22(a) and Note 26(b) of Appendix I to this prospectus.
Summary · 第 10 页
We expect to experience a decrease in net profit in 2023 compared to 2022, primarily attributable to an increase in share-based compensation resulting from the new options granted under the Pre- IPO Share Option Plan.
Summary · 第 33 页
We operate a share award scheme for the purpose of providing incentives and rewards to eligible participants who contribute to the success of our operations.
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Share-based compensations are non-cash in nature and do not result in cash outflow, and the adjustment has been consistently made during the Track Record Period.
Financial Information · 第 401 页
Share-based payment expenses primarily represent the non-cash employee benefit expenses incurred in connection with our 2019 Share Incentive Plan.
Summary · 第 14 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看The fair values of equity instrument granted are determined by an external valuer using a binomial model, further details of which are given in note 39 to the Accountants' Report in Appendix I to this document.
Financial Information · 第 379 页
For the years ended December 31, 2021 and 2022 and the five months ended May 31, 2023, our research and development expenses amounted to RMB112.9 million, RMB157.3 million and RMB63.7 million, respectively, of which our non-cash share-based payments were RMB25.0 million, nil and nil for the same periods, respectively.
Financial Information · 第 489 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看For the years ended December 31, 2021 and 2022 and the five months ended May 31, 2023, our administrative expenses amounted to RMB31.5 million, RMB20.5 million and RMB6.8 million, respectively, of which our non-cash share-based payments were RMB14.6 million, RMB1.6 million and nil for the same periods, respectively.
Financial Information · 第 489 页
Our research and development expenses amounted to RMB176.0 million, RMB277.3 million, and RMB75.0 million in 2021, 2022 and the four months ended April 30, 2023, respectively, of which our non-cash share-based payments were RMB13.7 million, RMB40.7 million, and RMB13.4 million in 2021, 2022, and the four months ended April 30, 2023, respectively.
Financial Information · 第 374 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our administrative expenses amounted to RMB48.3 million, RMB92.8 million, and RMB28.5 million in 2021, 2022 and the four months ended April 30, 2023, respectively, of which our non-cash share-based payments were RMB20.3 million, RMB63.1 million and RMB16.7 million in 2021, 2022 and the four months ended April 30, 2023, respectively.
Financial Information · 第 374 页
Our Company had granted with an aggregate of 20,000 underlying Shares, which has been adjusted to 1,000,000 underlying Shares after the completion of the Share Subdivision, representing 0.80% of the issued Shares immediately upon completion of the Global Offering (assuming the Over-allotment Option is not exercised) on 31 March 2023.
Summary · 第 19 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看It is expected that the grant of the RSU will cause our Group to incur share-based payment expenses during the vesting period.
Summary · 第 19 页
Share-based payments for ESOP purposes relates to the share rewards we offered to our employees, which is a non-cash expense.
Summary · 第 9 页
Share-based payments for non-ESOP purposes arise from certain share exchange and share repurchase transactions, and transactions among shareholders.
Summary · 第 9 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看We expect that we may still record net loss and adjusted net loss (non-IFRS measure) in the near future, primarily due to the following reasons: (i) spending on selling and marketing to acquire customers and strengthen our brand awareness; (ii) investments in research and development to further enhance our HCM solutions and infrastructures; and (iii) employee related expenses due to rising personnel to support our business expansion, and the increased compensation levels including share-based compensation we provide to a select number of talents to incentivize them.
Summary · 第 19 页