香港2023年10月18日 /美通社/ -- 華欽科技集團(tuán)公司（納斯達(dá)克代碼：CLPS，以下簡(jiǎn)稱"華欽科技"或"集團(tuán)"）于今日公布2023下半財(cái)年（2023年1月1日至2023年6月30日）及2023全年財(cái)務(wù)報(bào)告（2022年7月1日至2023年6月30日）。
在這一時(shí)期，受到美聯(lián)儲(chǔ)利率調(diào)整和中國(guó)新冠疫情政策變化等各種因素的推動(dòng)，全球經(jīng)濟(jì)格局和國(guó)際事務(wù)發(fā)生了較大變化。這一系列前所未有的事件對(duì)宏觀和微觀經(jīng)濟(jì)都產(chǎn)生了影響。
集團(tuán)業(yè)務(wù)發(fā)展也因此受到直接或間接影響，特別是報(bào)告期內(nèi)人民幣對(duì)美元的匯率波動(dòng)對(duì)以美元編制的財(cái)務(wù)報(bào)告產(chǎn)生影響。這些挑戰(zhàn)為華欽科技提供了寶貴的經(jīng)驗(yàn)，并增強(qiáng)了有效應(yīng)對(duì)全球經(jīng)濟(jì)波動(dòng)的能力。
此外，華欽科技觀察到一些既有客戶在預(yù)算支出方面逐漸精細(xì)化，導(dǎo)致對(duì)IT服務(wù)的需求暫時(shí)減少，特別是在銀行和電子商務(wù)領(lǐng)域。然而，華欽科技將此視為一個(gè)機(jī)會(huì)，運(yùn)用企業(yè)創(chuàng)新和定制化服務(wù)以滿足不斷變化的客戶需求，從而為長(zhǎng)期發(fā)展和提高市場(chǎng)適應(yīng)力奠定基礎(chǔ)。
對(duì)于快速行業(yè)發(fā)展和經(jīng)濟(jì)結(jié)構(gòu)變化所引發(fā)的對(duì)IT專業(yè)人才的需求增加，自然而然地推高了薪酬成本。然而，華欽科技通過其人才培養(yǎng)計(jì)劃（TCP）和人才發(fā)展計(jì)劃（TDP）積極應(yīng)對(duì)這個(gè)問題，TCP和TDP無(wú)縫整合了教育、培訓(xùn)和服務(wù)交付。不僅緩解了勞動(dòng)力成本上升的壓力，還履行了培養(yǎng)高級(jí)人才的承諾。
多年來(lái)，華欽科技通過先進(jìn)技術(shù)、廣泛研究和對(duì)客戶需求的了解，強(qiáng)化項(xiàng)目開發(fā)，在業(yè)內(nèi)建立了良好的聲譽(yù)和競(jìng)爭(zhēng)力，議價(jià)能力不斷提升。
同2022財(cái)年下半年（即截止于2022年6月30日的6個(gè)月）財(cái)務(wù)數(shù)據(jù)相比，華欽科技 2023財(cái)年下半年未經(jīng)審計(jì)的財(cái)務(wù)數(shù)據(jù)亮點(diǎn)如下：
同2022財(cái)年（即截止于2022年6月30日的12個(gè)月）財(cái)務(wù)數(shù)據(jù)相比，華欽科技 2023財(cái)年全年經(jīng)審計(jì)的財(cái)務(wù)數(shù)據(jù)亮點(diǎn)如下：
華欽科技首席執(zhí)行官林明輝先生表示："我們2023財(cái)年見證了我們IT咨詢收入的可觀增長(zhǎng)，主要受到財(cái)富管理和汽車領(lǐng)域增長(zhǎng)的推動(dòng)，分別達(dá)到了3,740萬(wàn)美元和1,420萬(wàn)美元。我們不斷提升的吸引新客戶的能力，為我們的故事打下了基礎(chǔ)。"
"本財(cái)年的一個(gè)亮點(diǎn)成就是海外收入增長(zhǎng)了14.6%，從1,410萬(wàn)美元增加到1,620萬(wàn)美元，這主要得益于我們成功的全球擴(kuò)張計(jì)劃。特別值得一提的是我們?cè)诿绹?guó)的業(yè)務(wù)增長(zhǎng)，收入從90萬(wàn)美元激增到280萬(wàn)美元，增長(zhǎng)了214.6%。我們持續(xù)在北美市場(chǎng)進(jìn)一步擴(kuò)張，凸顯了我們?nèi)蛟鲩L(zhǎng)的雄心。"
"展望未來(lái)，我們將抓住中國(guó)經(jīng)濟(jì)疫后復(fù)蘇機(jī)遇，加強(qiáng)集團(tuán)在全球影響力。除了我們財(cái)年的成就外，我們很高興慶祝我們?cè)诩{斯達(dá)克上市的第五個(gè)周年。這個(gè)里程碑象征著我們的透明、責(zé)任和持續(xù)增長(zhǎng)的承諾。"
"在我們探索未來(lái)道路的同時(shí)，我們的承諾始終不渝，為客戶提供創(chuàng)新解決方案、優(yōu)質(zhì)服務(wù)和持久價(jià)值。在邁向下一個(gè)篇章的同時(shí)，我們堅(jiān)定不移地追求卓越和創(chuàng)新。"
華欽科技首席財(cái)務(wù)官楊瑞女士對(duì)此表示："盡管在一個(gè)具有挑戰(zhàn)性的行業(yè)環(huán)境和貨幣波動(dòng)的影響下，華欽科技實(shí)現(xiàn)了穩(wěn)定和可持續(xù)的財(cái)務(wù)表現(xiàn)。我們的收入以人民幣計(jì)增長(zhǎng)了6.5％，并在優(yōu)化費(fèi)用方面取得了進(jìn)展。除去因股票價(jià)格走低而產(chǎn)生的商譽(yù)減值的影響，我們的運(yùn)營(yíng)費(fèi)用在2023財(cái)年下半年下降了20.9％，全年下降了4.6％。我們的經(jīng)營(yíng)活動(dòng)產(chǎn)生的凈現(xiàn)金流也大幅增長(zhǎng)了203.2％，進(jìn)一步增強(qiáng)了我們捕捉新業(yè)務(wù)機(jī)會(huì)和為投資者創(chuàng)造價(jià)值的能力。展望未來(lái)，我們將繼續(xù)致力于多元化收入來(lái)源，并采取積極的措施為股東創(chuàng)造價(jià)值。"
2023財(cái)年下半年未經(jīng)審計(jì)的財(cái)務(wù)數(shù)據(jù)：
收入
2023財(cái)年下半年，收入從上年同期的7,610萬(wàn)美元減少至7,360萬(wàn)美元，同比下降250萬(wàn)美元，同比降幅3.3%。收入下降的主要原因是定制IT解決方案服務(wù)收入的下降。
按類型分
按業(yè)務(wù)分
按地域分
毛利
2023財(cái)年下半年，毛利從上年同期的1,870萬(wàn)美元減少到1,600萬(wàn)美元，同比下降270萬(wàn)美元，同比降幅14.2%。毛利減少主要是由于定制IT解決方案需求的減少。
運(yùn)營(yíng)費(fèi)用
2023財(cái)年下半年，銷售和市場(chǎng)費(fèi)用從上年同期的180萬(wàn)美元減少到60萬(wàn)美元，同比下降120萬(wàn)美元，同比降幅66.1%。銷售和市場(chǎng)費(fèi)用占總收入的比例從上年同期的2.4%減少至0.8%。銷售和市場(chǎng)費(fèi)用降低的主要原因是由于使用智能自動(dòng)化解決方案提高了人才招聘的效率，幫助公司減少了與人才招聘過程相關(guān)的時(shí)間和成本。
2023財(cái)年下半年，研發(fā)費(fèi)用從上年同期的380萬(wàn)美元增長(zhǎng)到400萬(wàn)美元，同比增加20萬(wàn)美元，同比增幅4.8%。研發(fā)費(fèi)用占總收入的比例從上年同期的5.0%增加至5.4%。研發(fā)費(fèi)用增長(zhǎng)的主要原因是與公司正在進(jìn)行的前沿技術(shù)和新項(xiàng)目，如AI生成內(nèi)容（AIGC），CAKU 2.0和新一代貸款系統(tǒng)的持續(xù)研發(fā)計(jì)劃相關(guān)聯(lián)的研發(fā)人員相關(guān)成本增加。
2023財(cái)年下半年，管理費(fèi)用從上年同期的1,390萬(wàn)美元減少到1,090萬(wàn)美元，同比下降300萬(wàn)美元，同比降幅21.1%。管理費(fèi)用占總收入的比例從上年同期的18.2%下降至14.9%。管理費(fèi)用減少主要是由于集團(tuán)為應(yīng)對(duì)具有挑戰(zhàn)性的行業(yè)環(huán)境而進(jìn)行了精細(xì)化管理，包括降低非現(xiàn)金股份報(bào)酬。
營(yíng)業(yè)虧損
2023財(cái)年下半年，營(yíng)業(yè)虧損為130萬(wàn)美元，上年同期營(yíng)業(yè)虧損為20萬(wàn)美元。營(yíng)業(yè)利潤(rùn)率從上年同期的-0.2%降至-1.7%。
其他收入和費(fèi)用
2023財(cái)年下半年，扣除其他費(fèi)用后的其他收入總計(jì)為48萬(wàn)美元，上年同期扣除其他費(fèi)用后的其他收入總計(jì)為46萬(wàn)美元。
所得稅費(fèi)用
2023財(cái)年下半年，所得稅費(fèi)用從上年同期的220萬(wàn)美元減少到50萬(wàn)美元，同比下降170萬(wàn)美元，所得稅費(fèi)用減少的主要原因是2022財(cái)年下半年，集團(tuán)的實(shí)際稅率為25.0%，即中國(guó)大陸的標(biāo)準(zhǔn)法定企業(yè)所得稅稅率。通過在2023財(cái)年更新華欽科技高新技術(shù)企業(yè)認(rèn)證，公司享有15.0%的企業(yè)所得稅優(yōu)惠稅率。
凈（虧損）利潤(rùn)和每股收益
2023財(cái)年下半年，凈虧損為120萬(wàn)美元，上年同期凈虧損為190萬(wàn)美元。
2023財(cái)年下半年，Non-GAAP 凈利潤(rùn)1為170萬(wàn)美元，上年同期Non-GAAP 凈利潤(rùn)為280萬(wàn)美元。
2023財(cái)年下半年，歸屬于華欽科技股東的凈虧損為110萬(wàn)美元，基本每股虧損和稀釋每股虧損均為0. 05美元，上年同期歸屬于華欽科技股東的凈虧損為180萬(wàn)美元，基本每股虧損稀釋每股虧損均為0.08美元。
2023財(cái)年下半年，歸屬于華欽科技股東的Non-GAAP 凈利潤(rùn)2為180萬(wàn)美元，基本每股收益和稀釋每股收益均為0.08美元，上年同期歸屬于華欽科技股東的Non-GAAP凈利潤(rùn)為290萬(wàn)美元，基本每股收益和稀釋每股收益均為0.14美元。
2023財(cái)年全年經(jīng)審計(jì)的財(cái)務(wù)數(shù)據(jù)：
收入
2023財(cái)年全年，收入從上年同期的1.52億美元減少1.504億美元，同比下降160萬(wàn)美元，同比降幅1.1%。收入減少的主要原因是定制IT解決方案服務(wù)需求減少。
按類型分
按業(yè)務(wù)分
按地域分
毛利
2023財(cái)年全年，毛利從上年同期的4,100萬(wàn)美元減少3,450萬(wàn)美元，同比下降650萬(wàn)美元，同比降幅15.9%。 毛利的減少主要是由于IT專業(yè)人才的薪酬成本上升。
運(yùn)營(yíng)費(fèi)用
2023財(cái)年全年，銷售和市場(chǎng)費(fèi)用從上年同期的410萬(wàn)美元減少到330萬(wàn)美元，同比下降80萬(wàn)美元，同比降幅19.6%。銷售和市場(chǎng)費(fèi)用占總收入的比例從上年同期的2.7%下降至2.2%。銷售和市場(chǎng)費(fèi)用降低的主要原因是由于使用智能自動(dòng)化解決方案提高了人才招聘的效率，幫助公司減少了與人才招聘過程相關(guān)的時(shí)間和成本。
2023財(cái)年全年，研發(fā)費(fèi)用從上年同期的800萬(wàn)美元增加到830萬(wàn)美元，同比增長(zhǎng)30萬(wàn)美元，同比增幅4.6%。研發(fā)費(fèi)用占總收入的比例從上年同期的5.2%增加至5.5%。研發(fā)費(fèi)用增長(zhǎng)的主要原因是與公司正在進(jìn)行的前沿技術(shù)和新項(xiàng)目，如AI生成內(nèi)容（AIGC），CAKU 2.0和新一代貸款系統(tǒng)的持續(xù)研發(fā)計(jì)劃相關(guān)聯(lián)的研發(fā)人員相關(guān)成本增加。
2023財(cái)年全年，管理費(fèi)用由上年同期的2,300萬(wàn)美元減少到2,160萬(wàn)美元，同比下降140萬(wàn)美元，同比降幅6.1%。管理費(fèi)用占總收入的比例從上年同期的15.2%下降至14.4%。管理費(fèi)用減少主要是由于集團(tuán)為應(yīng)對(duì)具有挑戰(zhàn)性的行業(yè)環(huán)境而進(jìn)行了精細(xì)化管理，包括降低非現(xiàn)金股份報(bào)酬。
營(yíng)業(yè)利潤(rùn)
2023財(cái)年全年，營(yíng)業(yè)利潤(rùn)為7.64萬(wàn)美元，從上年同期為740萬(wàn)美元，營(yíng)業(yè)利潤(rùn)率從上年同期的4.9%降至0.1%。
其他收入和費(fèi)用
2023財(cái)年全年，扣除其他費(fèi)用后的其他收入總計(jì)為70萬(wàn)美元，上年同期扣除其他費(fèi)用后的其他收入總計(jì)為30萬(wàn)美元。
所得稅費(fèi)用
2023財(cái)年全年，所得稅費(fèi)用從上年同期的300萬(wàn)美元減少到70萬(wàn)美元，同比下降230萬(wàn)美元，所得稅費(fèi)用增加的主要原因是稅前利潤(rùn)的減少，以及在2022財(cái)年下半年，集團(tuán)的實(shí)際稅率為25.0%，即中國(guó)大陸的標(biāo)準(zhǔn)法定企業(yè)所得稅稅率。通過在2023財(cái)年更新華欽科技高新技術(shù)企業(yè)認(rèn)證，公司享有15.0%的企業(yè)所得稅優(yōu)惠稅率。
凈利潤(rùn)和每股收益
2023財(cái)年全年，凈利潤(rùn)從上年同期的460萬(wàn)美元減少至17萬(wàn)美元，同比下降440萬(wàn)美元，同比降幅96.4%。
2023財(cái)年全年，Non-GAAP 凈利潤(rùn)1從上年同期的1,180萬(wàn)美元減少至500萬(wàn)美元，同比下降680萬(wàn)美元，同比降幅57.3%。
2023財(cái)年全年，歸屬于華欽科技股東的凈利潤(rùn)為19萬(wàn)美元，基本每股收益和稀釋每股收益均為0.01美元，上年同期歸屬于華欽科技股東的凈利潤(rùn)為450萬(wàn)美元，基本每股收益和稀釋每股收益均為0.21美元。
2023財(cái)年全年，歸屬于華欽科技股東的Non-GAAP 凈利潤(rùn)2為510萬(wàn)美元，基本每股收益和稀釋每股收益均為0.22美元，上年同期歸屬于華欽科技股東的Non-GAAP 凈利潤(rùn)為1,160萬(wàn)美元，基本每股收益為0.56美元，稀釋每股收益為0.55美元。
現(xiàn)金流
截至2023年6月30日，華欽科技的現(xiàn)金及現(xiàn)金等價(jià)物為2,220萬(wàn)美元，上年同期為1,840萬(wàn)美元。
截至2023年6月30日的12個(gè)月，經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流約為970萬(wàn)美元，投資活動(dòng)使用的現(xiàn)金流約為30萬(wàn)美元，融資活動(dòng)使用的現(xiàn)金流約為430萬(wàn)美元。匯率變化對(duì)現(xiàn)金的影響約為-120萬(wàn)美元。華欽科技認(rèn)為，其目前的現(xiàn)金狀況和運(yùn)營(yíng)現(xiàn)金流足以滿足至少未來(lái)12個(gè)月的預(yù)期現(xiàn)金需求。
財(cái)務(wù)展望
盡管短期內(nèi)我們的業(yè)務(wù)受到挑戰(zhàn)，我們?nèi)匀粚?duì)長(zhǎng)期的業(yè)務(wù)發(fā)展充滿信心。對(duì)于2024財(cái)年，我們預(yù)計(jì)，考慮到財(cái)務(wù)數(shù)據(jù)可能受到匯率浮動(dòng)的影響，以及假定沒有重大收購(gòu)或重大非經(jīng)常性交易，與2023年財(cái)年相比，收入增長(zhǎng)約在10%至15%的范圍內(nèi)，Non-GAAP凈利潤(rùn)增長(zhǎng)約在12%至17%的范圍內(nèi)。
這一預(yù)測(cè)反映了我們目前和初步的觀點(diǎn)，這些觀點(diǎn)可能會(huì)發(fā)生變化，也可能受到風(fēng)險(xiǎn)和不確定性的影響，包括但不限于我們?cè)诠_文件中說明的我們的業(yè)務(wù)和運(yùn)營(yíng)面臨的各種風(fēng)險(xiǎn)和不確定性。
匯率
截至2023年6月30日，除所有者權(quán)益項(xiàng)目外，資產(chǎn)負(fù)債表折算匯率為7.2513元對(duì)1.00美元，截至2022年6月30日為6.6981元對(duì)1.00美元。權(quán)益賬戶按歷史匯率列報(bào)。截至2023年6月30日和2022年6月30日，損益表賬戶的平均折算率分別為 6.9536元對(duì)1.00美元和6.4554元對(duì)1.00美元。人民幣相對(duì)于美元價(jià)值的變化可能會(huì)影響我們以美元為單位報(bào)告的財(cái)務(wù)業(yè)績(jī)，而不會(huì)影響我們業(yè)務(wù)或經(jīng)營(yíng)成果的任何潛在變化。
前瞻性聲明
本新聞稿中的某些陳述屬于經(jīng)修訂的1933年證券法第27A條和經(jīng)修訂的1934年證券交易法第21E條的含義和保護(hù)范圍內(nèi)的"前瞻性聲明"。前瞻性聲明包括有關(guān)集團(tuán)信念、計(jì)劃、目標(biāo)、預(yù)期、假設(shè)、估計(jì)、意圖和未來(lái)業(yè)績(jī)的陳述，并涉及已知和未知的風(fēng)險(xiǎn)，不確定性和其他因素。這可能超出了集團(tuán)的控制權(quán)，可能導(dǎo)致公司的實(shí)際業(yè)績(jī)、表現(xiàn)、資本、所有權(quán)或成就與此類前瞻性聲明中明示或暗示的未來(lái)業(yè)績(jī)，表現(xiàn)或成就產(chǎn)生重大差異。所有此類前瞻性陳述均適用于此項(xiàng)警示性通知，包括但不限于集團(tuán)未來(lái)增長(zhǎng)、表現(xiàn)、成果的預(yù)期，集團(tuán)利用各類商業(yè)、并購(gòu)、技術(shù)等相關(guān)機(jī)會(huì)和舉措的能力，以及集團(tuán)近期在美國(guó)證券交易委員會(huì)的報(bào)告和備案中描述的風(fēng)險(xiǎn)和不確定性。此類報(bào)告可應(yīng)要求由集團(tuán)提供，或通過美國(guó)證券交易委員會(huì)網(wǎng)站 http://www.sec.gov 查詢。集團(tuán)沒有義務(wù)也不承諾在此日期之后或在其他任何此類陳述的相應(yīng)日期之后更新，修改或更正任何前瞻性聲明。
Non-GAAP財(cái)務(wù)指標(biāo)的使用
除了未顯示的合并股東權(quán)益變動(dòng)表、合并現(xiàn)金流量表和附注之外，簡(jiǎn)明合并財(cái)務(wù)信息按照美國(guó)公認(rèn)會(huì)計(jì)原則（"U.S. GAAP"）編制。集團(tuán)采用的Non-GAAP營(yíng)業(yè)利潤(rùn)、Non-GAAP營(yíng)業(yè)利潤(rùn)率、歸屬于華欽科技股東的Non-GAAP凈利潤(rùn)以及基本和稀釋的Non-GAAP每股凈收益，均為Non-GAAP（非公認(rèn)會(huì)計(jì)原則）財(cái)務(wù)指標(biāo)。Non-GAAP營(yíng)業(yè)利潤(rùn)是指不包括非現(xiàn)金性股份報(bào)酬費(fèi)用以及商譽(yù)減值的營(yíng)業(yè)利潤(rùn)。Non-GAAP營(yíng)業(yè)利潤(rùn)率是指非公認(rèn)會(huì)計(jì)原則營(yíng)業(yè)利潤(rùn)占收入的百分比。歸屬于華欽科技股東的Non-GAAP凈利潤(rùn)是歸屬于華欽科技股東的不包括非現(xiàn)金性股份報(bào)酬費(fèi)用以及商譽(yù)減值的凈利潤(rùn)。基本和稀釋的Non-GAAP每股凈收益是指歸屬于普通股股東的Non-GAAP凈利潤(rùn)除以計(jì)算基本和稀釋每股凈收益時(shí)使用的加權(quán)平均股份數(shù)。集團(tuán)認(rèn)為，單獨(dú)分析和排除股份報(bào)酬費(fèi)用以及商譽(yù)減值對(duì)非現(xiàn)金的影響，明確了其業(yè)績(jī)構(gòu)成部分。集團(tuán)評(píng)價(jià)這些Non-GAAP的財(cái)務(wù)指標(biāo)和GAAP的財(cái)務(wù)指標(biāo)，以便更好地了解其經(jīng)營(yíng)業(yè)績(jī)。集團(tuán)使用Non-GAAP的財(cái)務(wù)指標(biāo)來(lái)規(guī)劃、預(yù)測(cè)和衡量預(yù)測(cè)結(jié)果。集團(tuán)認(rèn)為，Non-GAAP財(cái)務(wù)指標(biāo)是投資者和分析師評(píng)估其經(jīng)營(yíng)業(yè)績(jī)的有用補(bǔ)充信息，而無(wú)需考慮這些在公司經(jīng)營(yíng)中始終存在的重大經(jīng)常性的非現(xiàn)金性股份報(bào)酬費(fèi)用以及商譽(yù)減值的影響。然而，作為一種分析工具，使用Non-GAAP財(cái)務(wù)指標(biāo)有著實(shí)質(zhì)性的局限性。使用Non-GAAP財(cái)務(wù)指標(biāo)的一個(gè)局限性是，這些指標(biāo)不包括影響本期集團(tuán)凈利潤(rùn)的所有項(xiàng)目。此外，并非所有公司都以相同的方式計(jì)量Non-GAAP財(cái)務(wù)指標(biāo)，因此它們可能無(wú)法與其他公司使用的其他類似名稱的指標(biāo)進(jìn)行比較。鑒于上述限制，您不應(yīng)將Non-GAAP財(cái)務(wù)指標(biāo)與GAAP財(cái)務(wù)指標(biāo)分離開看，也不能作為其替代指標(biāo)。
這些Non-GAAP財(cái)務(wù)指標(biāo)的列報(bào)不應(yīng)被視為與根據(jù)GAAP編制和列報(bào)的財(cái)務(wù)信息相分離或作為其替代。集團(tuán)鼓勵(lì)投資者仔細(xì)考慮其在GAAP下的業(yè)績(jī)，補(bǔ)充的Non-GAAP信息以及這些列報(bào)之間的調(diào)整，以更全面地了解其業(yè)務(wù)。有關(guān)這些Non-GAAP財(cái)務(wù)指標(biāo)的更多信息，請(qǐng)參見以下"Reconciliations of Non-GAAP and GAAP Results"。
詳情請(qǐng)聯(lián)系：
華欽科技集團(tuán)公司
Rhon Galicha
投資者關(guān)系辦公室
電話：+86-182-2192-5378
郵箱：ir@clpsglobal.com
[1] "Non-GAAP凈利潤(rùn)"是一種Non-GAAP財(cái)務(wù)指標(biāo)，其定義為不包括非現(xiàn)金股份報(bào)酬以及商譽(yù)減值的凈利潤(rùn)，詳細(xì)信息請(qǐng)參閱"Reconciliation of Non-GAAP and GAAP Results"。 |
[2] "歸屬于華欽科技股東的Non-GAAP凈利潤(rùn)"是一種Non-GAAP的財(cái)務(wù)指標(biāo)，其定義為歸屬于公司股東不包括非現(xiàn)金股份報(bào)酬以及商譽(yù)減值的凈利潤(rùn)，詳細(xì)信息請(qǐng)參閱"Reconciliation of Non-GAAP and GAAP Results"。 |
CLPS INCORPORATION CONSOLIDATED BALANCE SHEETS (Amounts in U.S. dollars ("$"), except for number of shares) |
|||||||||
As of June 30, |
As of |
||||||||
2023 (Audited) |
2022 (Unaudited) |
||||||||
ASSETS |
|||||||||
Current assets: |
|||||||||
Cash and cash equivalents |
$ |
22,214,029 |
$ |
37,551,244 |
|||||
Restricted cash |
87,604 |
- |
|||||||
Accounts receivable, net |
48,515,467 |
45,048,831 |
|||||||
Prepayments, deposits and other assets, net |
1,665,736 |
2,963,071 |
|||||||
Amounts due from related parties |
391,271 |
429,369 |
|||||||
Total Current Assets |
72,874,107 |
85,992,515 |
|||||||
Non-Current assets: |
|||||||||
Property and equipment, net |
20,112,305 |
20,430,216 |
|||||||
Intangible assets, net |
726,175 |
920,605 |
|||||||
Goodwill |
- |
2,412,933 |
|||||||
Operating lease right-of-use assets |
815,324 |
1,282,906 |
|||||||
Long-term investments |
456,598 |
566,522 |
|||||||
Prepayments, deposits and other assets, net |
252,656 |
289,422 |
|||||||
Deferred tax assets, net |
81,899 |
305,258 |
|||||||
Total Assets |
$ |
95,319,064 |
$ |
112,200,377 |
|||||
LIABILITIES AND SHAREHOLDERS' EQUITY |
|||||||||
Current liabilities: |
|||||||||
Bank loans |
$ |
10,554,617 |
$ |
16,592,357 |
|||||
Accounts payable |
690,035 |
397,437 |
|||||||
Accrued expenses and other current liabilities |
324,021 |
363,782 |
|||||||
Tax payables |
2,503,375 |
2,505,813 |
|||||||
Contract liabilities |
918,470 |
2,247,687 |
|||||||
Salaries and benefits payable |
10,586,239 |
14,928,223 |
|||||||
Operating lease liabilities |
712,302 |
1,033,044 |
|||||||
Amounts due to related party |
24,889 |
37,034 |
|||||||
Total Current Liabilities |
26,313,948 |
38,105,377 |
|||||||
Non-Current liabilities: |
|||||||||
Operating lease liabilities |
104,114 |
375,636 |
|||||||
Deferred tax liabilities |
185,382 |
142,921 |
|||||||
Unrecognized tax benefit |
2,320,918 |
2,271,027 |
|||||||
Other non-current liabilities |
885,901 |
931,383 |
|||||||
TOTAL LIABILITIES |
29,810,263 |
41,826,344 |
|||||||
Commitments and Contingencies |
|||||||||
Shareholders' Equity |
|||||||||
Common stock, $0.0001 par value, 100,000,000 shares |
2,365 |
2,363 |
|||||||
Additional paid-in capital |
58,183,383 |
57,648,162 |
|||||||
Statutory reserves |
5,356,828 |
6,498,218 |
|||||||
Retained earnings |
5,029,021 |
6,138,216 |
|||||||
Accumulated other comprehensive losses |
(3,990,594) |
(1,261,753) |
|||||||
Total CLPS Incorporation Shareholders' Equity |
64,581,003 |
69,025,206 |
|||||||
Noncontrolling Interests |
927,798 |
1,348,827 |
|||||||
Total Shareholders' Equity |
65,508,801 |
70,374,033 |
|||||||
Total Liabilities and Shareholders' Equity |
$ |
95,319,064 |
$ |
112,200,377 |
|||||
CLPS INCORPORATION UNAUDITED CONSOLIDATED statements of INCOME AND COMPREHENSIVE INCOME (Amounts in U.S. dollars ("$"), except for number of shares) |
|||||||||||||||
For the six months ended June 30, |
|||||||||||||||
2023 |
2022 |
||||||||||||||
Revenues |
$ |
73,595,728 |
$ |
76,100,776 |
|||||||||||
Cost of revenues (note 1) |
(57,574,881) |
(57,423,736) |
|||||||||||||
Gross profit |
16,020,847 |
18,677,040 |
|||||||||||||
Operating income (expenses): |
|||||||||||||||
Selling and marketing expenses (note 1) |
(616,480) |
(1,818,662) |
|||||||||||||
Research and development expenses |
(3,977,785) |
(3,795,772) |
|||||||||||||
General and administrative expenses (note 1) |
(10,946,729) |
(13,877,275) |
|||||||||||||
Impairment of goodwill |
(2,382,538) |
- |
|||||||||||||
Subsidies and other operating income |
635,368 |
658,311 |
|||||||||||||
Total operating expenses |
(17,288,164) |
(18,833,398) |
|||||||||||||
Losses from operations |
(1,267,317) |
(156,358) |
|||||||||||||
Other income |
723,695 |
558,546 |
|||||||||||||
Other expenses |
(246,662) |
(100,336) |
|||||||||||||
(Loss) income before income tax and share of income |
(790,284) |
301,852 |
|||||||||||||
Provision for income taxes |
489,148 |
2,181,071 |
|||||||||||||
Losses before share of losses in equity investees |
(1,279,432) |
(1,879,219) |
|||||||||||||
Share of income (loss) in equity investees, net of tax |
47,686 |
(3,215) |
|||||||||||||
Net losses |
(1,231,746) |
(1,882,434) |
|||||||||||||
Less: Net losses attributable to noncontrolling interests |
(156,845) |
(75,398) |
|||||||||||||
Net losses attributable to CLPS Incorporation's |
$ |
(1,074,901) |
$ |
(1,807,036) |
|||||||||||
Other comprehensive losses |
|||||||||||||||
Foreign currency translation losses |
$ |
(2,785,938) |
$ |
(2,328,918) |
|||||||||||
Less: Foreign currency translation losses attributable |
(57,097) |
(63,519) |
|||||||||||||
Other comprehensive losses attributable to CLPS |
$ |
(2,728,841) |
$ |
(2,265,399) |
|||||||||||
Comprehensive losses attributable to |
|||||||||||||||
CLPS Incorporation's shareholders |
$ |
(3,803,742) |
$ |
(4,072,435) |
|||||||||||
Comprehensive losses attributable to noncontrolling |
(213,942) |
(138,917) |
|||||||||||||
Comprehensive losses |
$ |
(4,017,684) |
$ |
(4,211,352) |
|||||||||||
Basic losses per common share |
$ |
(0.05) |
$ |
(0.08) |
|||||||||||
Weighted average number of share outstanding – basic |
23,629,200 |
21,484,828 |
|||||||||||||
Diluted losses per common share |
$ |
(0.05) |
$ |
(0.08) |
|||||||||||
Weighted average number of share outstanding – diluted |
23,629,200 |
21,484,828 |
|||||||||||||
Note: |
|||||||||||||||
(1) Includes share-based compensation expenses as Cost of revenues |
5,141 |
13,983 |
|||||||||||||
Selling and marketing expenses |
68,969 |
55,834 |
|||||||||||||
General and administrative expenses |
461,114 |
4,646,944 |
|||||||||||||
CLPS INCORPORATION |
||||||||
RECONCILIATION OF NON-GAAP AND GAAP RESULTS (Amounts in U.S. dollars ("$"), except for number of shares)
|
||||||||
For the six months ended |
||||||||
June 30, |
||||||||
2023 |
2022 |
|||||||
(Unaudited) |
(Unaudited) |
|||||||
Cost of revenues |
$ |
(57,574,881) |
$ |
(57,423,736) |
||||
Less: share-based compensation expenses |
(5,141) |
(13,983) |
||||||
Non-GAAP cost of revenues |
$ |
(57,569,740) |
$ |
(57,409,753) |
||||
Selling and marketing expenses |
$ |
(616,480) |
$ |
(1,818,662) |
||||
Less: share-based compensation expenses |
(68,969) |
(55,834) |
||||||
Non-GAAP selling and marketing expenses |
$ |
(547,511) |
$ |
(1,762,828) |
||||
General and administrative expenses |
$ |
(10,946,729) |
$ |
(13,877,275) |
||||
Less: share-based compensation expenses |
(461,114) |
(4,646,944) |
||||||
Non-GAAP general and administrative expenses |
$ |
(10,485,615) |
$ |
(9,230,331) |
||||
Operating losses |
$ |
(1,267,317) |
$ |
(156,358) |
||||
Add: share-based compensation expenses |
535,224 |
4,716,761 |
||||||
Add: Impairment of goodwill |
2,382,538 |
- |
||||||
Non-GAAP operating income |
$ |
1,650,445 |
$ |
4,560,403 |
||||
Operating margin |
(1.7 %) |
(0.2 %) |
||||||
Add: share-based compensation expenses |
0.7 % |
6.2 % |
||||||
Add: Impairment of goodwill |
3.2 % |
- |
||||||
Non-GAAP operating margin |
2.2 % |
6.0 % |
||||||
Net losses |
$ |
(1,231,746) |
$ |
(1,882,434) |
||||
Add: share-based compensation expenses |
535,224 |
4,716,761 |
||||||
Add: Impairment of goodwill |
2,382,538 |
- |
||||||
Non-GAAP net income |
$ |
1,686,016 |
$ |
2,834,327 |
||||
Net losses attributable to CLPS Incorporation's |
$ |
(1,074,901) |
$ |
(1,807,036) |
||||
Add: share-based compensation expenses |
535,224 |
4,716,761 |
||||||
Add: Impairment of goodwill |
2,382,538 |
- |
||||||
Non-GAAP net income attributable to CLPS |
1,842,861 |
2,909,725 |
||||||
$ |
$ |
|||||||
Weighted average number of share |
23,629,200 |
21,484,828 |
||||||
GAAP basic losses per common share |
$ |
(0.05) |
$ |
(0.08) |
||||
Add: share-based compensation expenses |
0.13 |
0.22 |
||||||
Non-GAAP basic earnings per common share |
$ |
0.08 |
$ |
0.14 |
||||
Weighted average number of share |
23,629,200 |
21,484,828 |
||||||
Weighted average number of share |
23,629,200 |
21,522,447 |
||||||
GAAP diluted losses per common share |
$ |
(0.05) |
$ |
(0.08) |
||||
Add: share-based compensation expenses |
0.13 |
0.22 |
||||||
Non-GAAP diluted earnings per common |
$ |
0.08 |
$ |
0.14 |
||||
CLPS INCORPORATION audited CONSOLIDATED BALANCE SHEETS (Amounts in U.S. dollars ("$"), except for number of shares) |
||||||||
As of June 30, |
||||||||
2023 |
2022 |
|||||||
ASSETS |
||||||||
Current assets: |
||||||||
Cash and cash equivalents |
$ |
22,214,029 |
$ |
18,396,987 |
||||
Restricted cash |
87,604 |
- |
||||||
Accounts receivable, net |
48,515,467 |
53,769,887 |
||||||
Prepayments, deposits and other assets, net |
1,665,736 |
4,215,414 |
||||||
Amounts due from related parties |
391,271 |
377,642 |
||||||
Total Current Assets |
72,874,107 |
76,759,930 |
||||||
Non-current assets: |
||||||||
Property and equipment, net |
20,112,305 |
20,601,098 |
||||||
Intangible assets, net |
726,175 |
970,044 |
||||||
Goodwill |
- |
2,363,841 |
||||||
Operating lease right-of-use assets |
815,324 |
- |
||||||
Long-term investments |
456,598 |
610,386 |
||||||
Prepayments, deposits and other assets, net |
252,656 |
248,456 |
||||||
Deferred tax assets, net |
81,899 |
327,040 |
||||||
Total Assets |
$ |
95,319,064 |
$ |
101,880,795 |
||||
LIABILITIES AND SHAREHOLDERS' EQUITY |
||||||||
Current liabilities |
||||||||
Bank loans |
$ |
10,554,617 |
$ |
14,474,363 |
||||
Accounts payable |
690,035 |
343,597 |
||||||
Accrued expenses and other current liabilities |
324,021 |
352,402 |
||||||
Tax payables |
2,503,375 |
2,355,066 |
||||||
Contract liabilities |
918,470 |
587,140 |
||||||
Salaries and benefits payable |
10,586,239 |
12,203,933 |
||||||
Operating lease liabilities |
712,302 |
- |
||||||
Amounts due to related party |
24,889 |
66,884 |
||||||
Total Current Liabilities |
26,313,948 |
30,383,385 |
||||||
Non-current liabilities |
||||||||
Operating lease liabilities |
104,114 |
- |
||||||
Unrecognized tax benefits |
2,320,918 |
2,587,194 |
||||||
Deferred tax liabilities |
185,382 |
150,547 |
||||||
Other non-current liabilities |
885,901 |
959,069 |
||||||
TOTAL LIABILITIES |
29,810,263 |
34,080,195 |
||||||
Commitments and Contingencies |
||||||||
Shareholders' Equity |
||||||||
Common stock, $0.0001 par value, 100,000,000 shares |
2,365 |
2,244 |
||||||
Additional paid-in capital |
58,183,383 |
55,705,209 |
||||||
Statutory reserves |
5,356,828 |
5,071,876 |
||||||
Retained earnings |
5,029,021 |
6,323,792 |
||||||
Accumulated other comprehensive losses |
(3,990,594) |
(550,248) |
||||||
Total CLPS Incorporation's Shareholders' Equity |
64,581,003 |
66,552,873 |
||||||
Noncontrolling Interests |
927,798 |
1,247,727 |
||||||
Total Shareholders' Equity |
65,508,801 |
67,800,600 |
||||||
Total Liabilities and Shareholders' Equity |
$ |
95,319,064 |
$ |
101,880,795 |
||||
CLPS INCORPORATION AUDITED CONSOLIDATED statements of INCOME AND COMPREHENSIVE INCOME (Amounts in U.S. dollars ("$"), except for number of shares) |
||||||||
For the years ended June 30, |
||||||||
2023 |
2022 |
|||||||
Revenue from third parties |
$ |
150,298,963 |
$ |
151,970,357 |
||||
Revenue from related parties |
57,576 |
52,024 |
||||||
Cost of revenue from third parties (note 1) |
(115,827,597) |
(110,989,394) |
||||||
Cost of revenue from related parties |
(47,212) |
(43,951) |
||||||
Gross profit |
34,481,730 |
40,989,036 |
||||||
Operating income (expenses): |
||||||||
Selling and marketing expenses (note 1) |
(3,300,555) |
(4,103,066) |
||||||
Research and development expenses |
(8,336,999) |
(7,971,145) |
||||||
General and administrative expenses (note 1) |
(21,641,317) |
(23,045,664) |
||||||
Impairment of goodwill |
(2,382,538) |
- |
||||||
Subsidies and other operating income |
1,256,070 |
1,536,394 |
||||||
Total operating expenses |
(34,405,339) |
(33,583,481) |
||||||
Income from operations |
76,391 |
7,405,555 |
||||||
Other income |
1,123,612 |
854,250 |
||||||
Other expenses |
(430,357) |
(575,605) |
||||||
Income before income tax and share of income in |
769,646 |
7,684,200 |
||||||
Provision for income taxes |
674,344 |
3,045,992 |
||||||
Income before share of income in equity investees |
95,302 |
4,638,208 |
||||||
Share of income (loss) in equity investees, net of tax |
70,263 |
(50,297) |
||||||
Net income |
165,565 |
4,587,911 |
||||||
Less: Net (loss) income attributable to noncontrolling |
(26,964) |
132,483 |
||||||
Net income attributable to CLPS Incorporation's |
$ |
192,529 |
$ |
4,455,428 |
||||
Other comprehensive income (loss) |
||||||||
Foreign currency translation losses |
$ |
(3,532,507) |
$ |
(1,828,542) |
||||
Less: Foreign currency translation losses attributable |
(92,161) |
(48,211) |
||||||
Other comprehensive losses attributable to CLPS |
$ |
(3,440,346) |
$ |
(1,780,331) |
||||
Comprehensive (loss) income attributable to |
||||||||
CLPS Incorporation's shareholders |
$ |
(3,247,817) |
$ |
2,675,097 |
||||
Comprehensive (loss) income attributable to |
(119,125) |
84,272 |
||||||
Comprehensive (loss) income |
$ |
(3,366,942) |
$ |
2,759,369 |
||||
Basic earnings per common share |
$ |
0.01 |
$ |
0.21 |
||||
Weighted average number of share outstanding – |
23,153,976 |
20,924,683 |
||||||
Diluted earnings per common share |
$ |
0.01 |
$ |
0.21 |
||||
Weighted average number of share outstanding – |
23,153,976 |
21,057,063 |
||||||
Note: |
||||||||
(1) Includes share-based compensation expenses Cost of revenues |
16,212 |
36,906 |
||||||
Selling and marketing expenses |
129,060 |
165,209 |
||||||
General and administrative expenses |
2,333,024 |
6,982,747 |
||||||
CLPS INCORPORATION |
||||||||
RECONCILIATION OF NON-GAAP AND GAAP RESULTS (Amounts in U.S. dollars ("$"), except for number of shares)
|
||||||||
For the years ended |
||||||||
June 30, |
||||||||
2023 |
2022 |
|||||||
(Audited) |
(Audited) |
|||||||
Cost of revenues |
$ |
(115,874,809) |
$ |
(111,033,345) |
||||
Less: share-based compensation expenses |
(16,212) |
(36,906) |
||||||
Non-GAAP cost of revenues |
$ |
(115,858,597) |
$ |
(110,996,439) |
||||
Selling and marketing expenses |
$ |
(3,300,555) |
$ |
(4,103,066) |
||||
Less: share-based compensation expenses |
(129,060) |
(165,209) |
||||||
Non-GAAP selling and marketing expenses |
$ |
(3,171,495) |
$ |
(3,937,857) |
||||
General and administrative expenses |
$ |
(21,641,317) |
$ |
(23,045,664) |
||||
Less: share-based compensation expenses |
(2,333,024) |
(6,982,747) |
||||||
Non-GAAP general and administrative |
$ |
(19,308,293) |
$ |
(16,062,917) |
||||
Operating income |
$ |
76,391 |
$ |
7,405,555 |
||||
Add: share-based compensation expenses |
2,478,296 |
7,184,862 |
||||||
Add: Impairment of goodwill |
2,382,538 |
- |
||||||
Non-GAAP operating income |
$ |
4,937,225 |
$ |
14,590,417 |
||||
Operating margin |
0.1 % |
4.9 % |
||||||
Add: share-based compensation expenses |
3.2 % |
4.7 % |
||||||
Non-GAAP operating margin |
3.3 % |
9.6 % |
||||||
Net income |
$ |
165,565 |
$ |
4,587,911 |
||||
Add: share-based compensation expenses |
2,478,296 |
7,184,862 |
||||||
Add: Impairment of goodwill |
2,382,538 |
- |
||||||
Non-GAAP net income |
$ |
5,026,399 |
$ |
11,772,773 |
||||
Net income attributable to CLPS Incorporation's |
$ |
192,529 |
$ |
4,455,428 |
||||
Add: share-based compensation expenses |
2,478,296 |
7,184,862 |
||||||
Add: Impairment of goodwill |
2,382,538 |
- |
||||||
Non-GAAP net income attributable to CLPS |
$ |
5,053,363 |
$ |
11,640,290 |
||||
Weighted average number of share outstanding |
23,153,976 |
20,924,683 |
||||||
GAAP basic earnings per common share |
$ |
0.01 |
$ |
0.21 |
||||
Add: share-based compensation expenses |
0.21 |
0.35 |
||||||
Non-GAAP basic earnings per common share |
$ |
0.22 |
$ |
0.56 |
||||
Weighted average number of share outstanding |
23,153,976 |
21,057,063 |
||||||
GAAP diluted earnings per common share |
$ |
0.01 |
$ |
0.21 |
||||
Add: share-based compensation expenses |
0.21 |
0.34 |
||||||
Non-GAAP diluted earnings per common share |
$ |
0.22 |
$ |
0.55 |
||||
