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开曼群岛
(成立或组织的州或其他司法管辖区)
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不适用
(国际税务局雇主识别号码)
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复制到:
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冯林
首席财务官 北土城东路12号1楼和3楼 朝阳区 北京100029 人民Republic of China +8610 5691-6765 |
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杜舒先生
Skadden、Arps、Slate、Meagher&Flom LLP 爱丁堡大厦42楼转 中环皇后大道15号 香港 +852 3740-4700 |
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关于本招股说明书
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| | | | 1 | | |
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前瞻性陈述
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| | | | 3 | | |
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我们公司
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| | | | 4 | | |
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风险因素
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| | | | 16 | | |
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使用收益
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| | | | 23 | | |
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大写
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| | | | 24 | | |
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某些财务信息
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| | | | 25 | | |
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股本说明
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| | | | 31 | | |
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美国存托股份说明
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| | | | 42 | | |
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优先股说明
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| | | | 50 | | |
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认股权证说明
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| | | | 52 | | |
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认购权说明
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| | | | 53 | | |
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单位说明
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| | | | 54 | | |
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民事责任的可执行性
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| | | | 55 | | |
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征税
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| | | | 57 | | |
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出售股东
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| | | | 58 | | |
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配送计划
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| | | | 62 | | |
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费用
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| | | | 65 | | |
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法律事务
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| | | | 66 | | |
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专家
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| | | | 67 | | |
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您可以在哪里找到更多信息
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| | | | 68 | | |
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通过引用合并某些文件
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| | | | 69 | | |
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税
计算(1) |
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假设税前收益(2)
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| | | | 100.0% | | |
按25%的法定税率征收所得税(3)
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| | | | (25.0)% | | |
可供分配的净收益
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| | | | 75.0% | | |
按10%(4)的标准税率预缴税款
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| | | | (7.5)% | | |
对母公司/股东的净分配
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| | | | 67.5% | | |
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截至2022年6月30日
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人民币
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美元
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(in千个,共享数据除外)
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债务: | | | | | | | | | | | | | |
长期借款的当前部分(1)
|
| | | | 233,000 | | | | | | 34,786 | | |
长期债务的当前部分
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| | | | 108,054 | | | | | | 16,132 | | |
长期债务
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| | | | 864,428 | | | | | | 129,056 | | |
夹层股权: | | | | | | | | | | | | | |
高级可转换优先股(面值0.0001美元,授权1,000,000,000股;已发行和已发行股票422,371,104股)
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| | | | 547,719 | | | | | | 81,772 | | |
股东亏损: | | | | | | | | | | | | | |
普通股
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| | | | 782 | | | | | | 117 | | |
新增实收资本
|
| | | | 14,265,799 | | | | | | 2,129,828 | | |
累计其他综合收益
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| | | | 229,801 | | | | | | 34,308 | | |
累计赤字
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| | | | (15,893,289) | | | | | | (2,372,806) | | |
股东亏损总额
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| | | | (1,397,073) | | | | | | (208,578) | | |
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截至6月30日的三个月
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2021
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2022
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人民币
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人民币
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美元
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(In千人,股数和每人除外
共享数据) |
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收入 | | | | | | | | | | | | | | | | | | | |
零售车辆销售
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| | | | 91,745 | | | | | | 348,393 | | | | | | 52,014 | | |
批发车辆销售
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| | | | 176,591 | | | | | | 263,956 | | | | | | 39,408 | | |
其他人
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| | | | 9,482 | | | | | | 13,821 | | | | | | 2,063 | | |
总收入
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| | | | 277,818 | | | | | | 626,170 | | | | | | 93,485 | | |
收入成本
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| | | | (266,689) | | | | | | (619,411) | | | | | | (92,476) | | |
毛利
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| | | | 11,129 | | | | | | 6,759 | | | | | | 1,009 | | |
运营费用 | | | | | | | | | | | | | | | | | | | |
销售和营销
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| | | | (42,159) | | | | | | (64,798) | | | | | | (9,674) | | |
一般和行政
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| | | | (38,347) | | | | | | (45,575) | | | | | | (6,804) | | |
研发
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| | | | (8,338) | | | | | | (8,960) | | | | | | (1,338) | | |
信贷损失赔偿,净
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| | | | 5,476 | | | | | | 377 | | | | | | 56 | | |
总运营费用
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| | | | (83,368) | | | | | | (118,956) | | | | | | (17,760) | | |
其他经营收入净额
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| | | | 21,542 | | | | | | 15,580 | | | | | | 2,326 | | |
运营亏损
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| | | | (50,697) | | | | | | (96,617) | | | | | | (14,425) | | |
利息收入
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| | | | 3,045 | | | | | | 270 | | | | | | 40 | | |
利息支出
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| | | | (18,389) | | | | | | (5,448) | | | | | | (813) | | |
其他收入
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| | | | 1,114 | | | | | | 14,249 | | | | | | 2,127 | | |
其他费用
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| | | | (818) | | | | | | (1,727) | | | | | | (258) | | |
外汇损失
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| | | | (3,723) | | | | | | (2,748) | | | | | | (410) | | |
发行高级可转换优先股的公允价值影响(i)
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| | | | — | | | | | | 252,190 | | | | | | 37,651 | | |
(损失)/不计所得税费用的收入
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| | | | (69,468) | | | | | | 160,169 | | | | | | 23,912 | | |
所得税费用
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| | | | — | | | | | | (151) | | | | | | (23) | | |
附属公司收入/(损失)权益
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| | | | 276 | | | | | | (38) | | | | | | (6) | | |
净(损失)/收入,扣除税款
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| | | | (69,192) | | | | | | 159,980 | | | | | | 23,883 | | |
减:归属于非控股权益股东的净亏损
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—
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| | | | | (3) | | | | | | — | | |
UXIN LIMITED普通股股东应占净(亏损)/收入
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| | | | (69,192) | | | | | | 159,983 | | | | | | 23,883 | | |
净(损失)/收入
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| | | | (69,192) | | | | | | 159,980 | | | | | | 23,883 | | |
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截至6月30日的三个月
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2021
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2022
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人民币
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人民币
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美元
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(In千人,股数和每人除外
共享数据) |
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外币兑换,扣除零税
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| | | | 24,870 | | | | | | (58,660) | | | | | | (8,758) | | |
全面(损失)/收入总额
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| | | | (44,322) | | | | | | 101,320 | | | | | | 15,125 | | |
减:归属于非控股的全面亏损总额
股东利益 |
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—
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| | | | | (3) | | | | | | — | | |
优信有限公司普通股股东应占综合(亏损)/收益总额
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| | | | (44,322) | | | | | | 101,323 | | | | | | 15,125 | | |
UXIN LIMITED普通股股东应占净(亏损)/收入
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| | | | (69,192) | | | | | | 159,983 | | | | | | 23,883 | | |
加权平均流通股 - Basic
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| | | | 1,116,946,693 | | | | | | 1,189,841,431 | | | | | | 1,189,841,431 | | |
加权平均流通股 - 稀释
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| | | | 1,116,946,693 | | | | | | 1,193,043,619 | | | | | | 1,193,043,619 | | |
普通股股东净(亏损)/每股收益,基本
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| | | | (0.06) | | | | | | 0.09 | | | | | | 0.01 | | |
普通股股东净(亏损)/每股收益,
稀释 |
| | | | (0.06) | | | | | | 0.09 | | | | | | 0.01 | | |
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截至6月30日的三个月
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2021
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2022
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人民币
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人民币
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美元
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(千)
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收入成本
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| | | | — | | | | | | — | | | | | | — | | |
销售和营销
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| | | | — | | | | | | — | | | | | | — | | |
一般和行政
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| | | | 6,142 | | | | | | 11,690 | | | | | | 1,745 | | |
研发
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| | | | — | | | | | | — | | | | | | — | | |
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截至3月31日
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截至6月30日,
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2022
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2022
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人民币
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人民币
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美元
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(千)
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资产 | | | | | | | | | | | | | | | | | | | |
流动资产 | | | | | | | | | | | | | | | | | | | |
现金和现金等价物
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| | | | 128,021 | | | | | | 88,189 | | | | | | 13,166 | | |
受限现金
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| | | | 8,276 | | | | | | 4,691 | | | | | | 700 | | |
应收账款,净额
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| | | | 832 | | | | | | 1,386 | | | | | | 210 | | |
因担保付款而确认的贷款,净额
信用损失准备人民币324,371元和 截至2022年3月31日和2022年6月30日,人民币323,190元, 分别 |
| | | | 54,888 | | | | | | 50,599 | | | | | | 7,554 | | |
截至2022年3月31日和2022年6月30日,其他应收账款,扣除信用损失拨备后分别为人民币30,251元和人民币29,581元
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| | | | 166,006 | | | | | | 164,808 | | | | | | 24,605 | | |
库存,净
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| | | | 426,257 | | | | | | 378,889 | | | | | | 56,567 | | |
远期合同资产(i)
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| | | | 36 | | | | | | 19,640 | | | | | | 2,932 | | |
预付费用和其他流动资产
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| | | | 90,012 | | | | | | 63,010 | | | | | | 9,407 | | |
流动资产总额
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| | | | 874,328 | | | | | | 771,212 | | | | | | 115,141 | | |
非流动资产 | | | | | | | | | | | | | | | | | | | |
财产、设备和软件,净
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| | | | 34,531 | | | | | | 36,097 | | | | | | 5,389 | | |
长期投资
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| | | | 288,756 | | | | | | 288,718 | | | | | | 43,104 | | |
其他非流动资产(ii)
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| | | | 24,000 | | | | | | 21,000 | | | | | | 3,135 | | |
使用权资产,净值
|
| | | | 29,584 | | | | | | 24,590 | | | | | | 3,671 | | |
非流动资产合计
|
| | | | 376,871 | | | | | | 370,405 | | | | | | 55,299 | | |
总资产
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| | | | 1,251,199 | | | | | | 1,141,617 | | | | | | 170,440 | | |
负债、夹层股权和股东亏损
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| | | | | | | | | | | | | | | | | | |
流动负债 | | | | | | | | | | | | | | | | | | | |
应付账款
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| | | | 92,534 | | | | | | 83,821 | | | | | | 12,514 | | |
担保负债
|
| | | | 179 | | | | | | 111 | | | | | | 17 | | |
令状负债(i)
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| | | | 196,390 | | | | | | 416 | | | | | | 62 | | |
其他应付款项及其他流动负债(iii)
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| | | | 674,333 | | | | | | 611,097 | | | | | | 91,235 | | |
长期借款的流动部分
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| | | | 233,000 | | | | | | 233,000 | | | | | | 34,786 | | |
长期债务的流动部分(iv)
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| | | | 102,206 | | | | | | 108,054 | | | | | | 16,132 | | |
流动负债总额
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| | | | 1,298,642 | | | | | | 1,036,499 | | | | | | 154,746 | | |
非流动负债 | | | | | | | | | | | | | | | | | | | |
应付给Webank的对价(v)
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| | | | 107,642 | | | | | | 79,041 | | | | | | 11,801 | | |
经营租赁负债
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| | | | 10,866 | | | | | | 11,003 | | | | | | 1,643 | | |
长期债务(iv)
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| | | | 817,648 | | | | | | 864,428 | | | | | | 129,056 | | |
非流动负债合计
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| | | | 936,156 | | | | | | 954,472 | | | | | | 142,500 | | |
总负债
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| | | | 2,234,798 | | | | | | 1,990,971 | | | | | | 297,246 | | |
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截至3月31日
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截至6月30日,
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2022
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2022
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人民币
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人民币
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美元
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(千)
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夹层股权 | | | | | | | | | | | | | | | | | | | |
高级可转换优先股(面值0.0001美元,截至2022年3月31日和2022年6月30日分别授权1,000,00,000股;截至2022年3月31日和2022年6月30日分别已发行和发行400,524,323股和422,371,104股)(i)
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| | | | 526,484 | | | | | | 547,719 | | | | | | 81,772 | | |
夹层股权总额
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| | | | 526,484 | | | | | | 547,719 | | | | | | 81,772 | | |
股东亏损 | | | | | | | | | | | | | | | | | | | |
普通股
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| | | | 782 | | | | | | 782 | | | | | | 117 | | |
新增实收资本
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| | | | 14,254,109 | | | | | | 14,265,799 | | | | | | 2,129,828 | | |
累计其他综合收益
|
| | | | 288,461 | | | | | | 229,801 | | | | | | 34,308 | | |
累计赤字
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| | | | (16,053,272) | | | | | | (15,893,289) | | | | | | (2,372,806) | | |
Uxin股东亏损总额
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| | | | (1,509,920) | | | | | | (1,396,907) | | | | | | (208,553) | | |
非控股权益
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| | | | (163) | | | | | | (166) | | | | | | (25) | | |
股东亏损总额
|
| | | | (1,510,083) | | | | | | (1,397,073) | | | | | | (208,578) | | |
总负债、夹层权益和股东亏损
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| | | | 1,251,199 | | | | | | 1,141,617 | | | | | | 170,440 | | |
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存取A类普通股或美国存托股份的人员
持有者必须支付: |
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用于:
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每100个美国存托凭证(或100个美国存托凭证的一部分)5美元(或更少)
|
| | 发行美国存托证券,包括因分配A类普通股或权利或其他财产而发行的发行 | |
每个美国存托股份0.05美元(或更少) | | | 出于提取目的取消ADS,包括存款协议终止向ADS持有人的任何现金分配 | |
存取A类普通股或美国存托股份的人员
持有者必须支付: |
| |
用于:
|
|
如果分发给您的证券是A类普通股,并且A类普通股已存放用于发行美国存托凭证,则应支付的费用相当于该费用 | | | 由托管人分配给美国存托股份持有人的分配给已存放证券(包括权利)持有人的证券的分配 | |
每个日历年每个美国存托股份$0.05(或更少) | | | 托管服务 | |
注册费或转让费 | | | 当您存入或提取A类普通股时,将A类普通股在我们的股份登记册上的转让和登记至托管人或其代理人的名称 | |
托管人的费用 | | | 电报和传真传输(如果存款协议中明确规定) | |
| | | 将外币兑换成美元 | |
美国存托凭证或托管人必须为任何美国存托凭证或美国存托凭证相关的A类普通股支付的税款和其他政府费用,如股票转让税、印花税或预扣税 | | | 根据需要 | |
托管人或其代理人为已交存证券支付的任何费用 | | | 根据需要 | |
| | |
A类
普通 个共享 |
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B类
普通 个共享 |
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前辈
可兑换的 优先股 |
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总股数
(在 上 折算基准) |
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%†
|
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%的
聚合 投票 电源†† |
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个共享
已注册 根据 至此 注册 声明 (最大 数量: 分享 可能出售) |
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销售股东: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Nio实体(1)
|
| | | | — | | | | | | — | | | | | | 1,158,503,599 | | | | | | 1,454,600,307 | | | | | | 42.4 | | | | | | 38.3 | | | | | | 1,454,600,307 | | |
Astral Success Limited(2)
|
| | | | — | | | | | | — | | | | | | 458,782,405 | | | | | | 776,028,879 | | | | | | 22.6 | | | | | | 20.4 | | | | | | 776,028,879 | | |
58.com控股公司(3)
|
| | | | 183,495,146 | | | | | | — | | | | | | — | | | | | | 183,495,146 | | | | | | 5.7 | | | | | | 5.2 | | | | | | 183,495,146 | | |
百度(香港)
有限(4) |
| | | | 79,832,280 | | | | | | — | | | | | | — | | | | | | 79,832,280 | | | | | | 2.5 | | | | | | 2.2 | | | | | | 79,832,280 | | |
Redrock Holding Investments
有限(5) |
| | | | 68,221,485 | | | | | | — | | | | | | — | | | | | | 68,221,485 | | | | | | 2.1 | | | | | | 1.9 | | | | | | 68,221,485 | | |
ClearVue UXin Holdings,
有限公司(6) |
| | | | 50,912,962 | | | | | | — | | | | | | — | | | | | | 50,912,962 | | | | | | 1.6 | | | | | | 1.4 | | | | | | 50,912,962 | | |
LC Fund V,LP(7)
|
| | | | 50,232,683 | | | | | | — | | | | | | — | | | | | | 50,232,683 | | | | | | 1.6 | | | | | | 1.4 | | | | | | 50,232,683 | | |
TPG Growth III SF Pte.有限公司(8)
|
| | | | 37,608,578 | | | | | | — | | | | | | — | | | | | | 37,608,578 | | | | | | 1.2 | | | | | | 1.1 | | | | | | 37,608,578 | | |
| | |
A类
普通 个共享 |
| |
B类
普通 个共享 |
| |
前辈
可兑换的 优先股 |
| |
总股数
(在 上 折算基准) |
| |
%†
|
| |
%的
聚合 投票 电源†† |
| |
个共享
已注册 根据 至此 注册 声明 (最大 数量: 分享 可能出售) |
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罗杰(9)
|
| | | | — | | | | | | | | | | | | 14,564,520 | | | | | | 35,714,286 | | | | | | 1.1 | | | | | | 1.0 | | | | | | 35,714,286 | | |
JenCap UX(10)
|
| | | | 27,572,210 | | | | | | — | | | | | | — | | | | | | 27,572,210 | | | | | | 0.9 | | | | | | 0.8 | | | | | | 27,572,210 | | |
JENCAP UX II PLUS LLC(11)
|
| | | | 16,872,900 | | | | | | — | | | | | | — | | | | | | 16,872,900 | | | | | | 0.5 | | | | | | 0.5 | | | | | | 16,872,900 | | |
海下优信国际有限合伙企业(12)
|
| | | | 4,610,889 | | | | | | — | | | | | | — | | | | | | 4,610,889 | | | | | | 0.1 | | | | | | 0.1 | | | | | | 4,610,889 | | |
LC并行基金V,L.P(13)
|
| | | | 3,708,719 | | | | | | — | | | | | | — | | | | | | 3,708,719 | | | | | | 0.1 | | | | | | 0.1 | | | | | | 3,708,719 | | |
|
展品
编号 |
| |
展品说明
|
|
| 4.1 | | | 注册人于2018年6月13日向美国证券交易委员会提交的A类普通股注册人证书样本(通过引用注册人于2018年6月13日提交给美国证券交易委员会的F-1/A注册表(档案号:333-225266)附件4.2并入) | |
| 4.2 | | | 登记人、托管人以及据此发行的美国存托股份的持有人和实益所有人之间的存托协议,日期为2018年6月27日(通过引用登记人于2018年9月28日提交给美国证券交易委员会的S-8表格登记说明书(文件编号:333-227576)附件44.3并入) | |
| 4.3 | | |
注册人美国存托凭证样本(附于附件4.2)
|
|
| 4.4* | | | 优先股注册人证书样本 | |
| 4.5* | | | 保证协议格式(包括保证证书) | |
| 4.6* | | | 认购权协议格式(包括权利证书格式) | |
| 4.7* | | | 单位协议表(含单位合格证) | |
| 5.1† | | |
Maples and Calder(Hong Kong)LLP对登记普通股的有效性的意见
|
|
| 8.1† | | |
Maples and Calder(Hong Kong)LLP对开曼群岛某些税务问题的意见(见附件5.1)
|
|
| 8.2† | | |
北京Docvit律师事务所对中国法律若干问题的意见
|
|
| 23.1† | | |
独立注册会计师事务所普华永道中天律师事务所同意
|
|
| 23.2† | | |
Maples and Calder(Hong Kong)LLP同意(见附件5.1)
|
|
| 23.3† | | |
北京Docvit律师事务所同意(见附件8.2)
|
|
| 24.1† | | |
授权书(包括在本注册声明第II部分的签名页上)
|
|
| 107† | | |
备案费表计算
|
|
|
签名
|
| |
标题(S)
|
|
|
/S/戴昆
昆代
|
| |
董事会主席兼首席执行官
(首席执行官) |
|
|
/s/李斌
Li斌
|
| |
董事
|
|
|
/s/刘二海
刘二海
|
| |
董事
|
|
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/s/程路
程路
|
| |
董事
|
|
|
/s/鲁戎
鲁戎
|
| |
董事
|
|
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/s/庄杨
庄杨
|
| |
董事
|
|
|
/s/冯林
冯林
|
| |
首席财务官
(首席财务官) |
|