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招股説明書
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每股
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合計
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公開發行價 | | | | $ | 3.00 | | | | | $ | 4,005,000 | | |
承保折扣和佣金(1) | | | | $ | 0.225 | | | | | $ | 300,375 | | |
未扣除費用的收益給我們 | | | | $ | 2.775 | | | | | $ | 3,704,625 | | |
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第
頁
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招股説明書摘要
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| | | | 5 | | |
產品摘要
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| | | | 9 | | |
彙總歷史財務數據
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| | | | 11 | | |
風險因素
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| | | | 12 | | |
使用收益
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| | | | 44 | | |
證券和股利政策市場信息
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| | | | 45 | | |
大寫
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| | | | 46 | | |
稀釋
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| | | | 47 | | |
未經審計的形式簡明合併財務信息
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| | | | 48 | | |
管理層對財務狀況和經營成果的討論和分析
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| | | | 55 | | |
業務
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| | | | 76 | | |
管理
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| | | | 88 | | |
高管薪酬
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| | | | 94 | | |
某些關係和關聯方交易
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| | | | 99 | | |
主要股東
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| | | | 103 | | |
證券説明
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| | | | 104 | | |
有資格未來出售的股票
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| | | | 115 | | |
美國聯邦所得税考慮因素
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| | | | 117 | | |
承銷
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| | | | 122 | | |
法律事務
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| | | | 129 | | |
專家
|
| | | | 129 | | |
您可以在哪裏找到更多信息
|
| | | | 129 | | |
披露歐盟委員會對證券賠償的立場
不是負債 |
| | | | 129 | | |
財務報表
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| | | | F-1 | | |
(以千為單位)
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截至9個月的時間
3月31日 |
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截止的財政年度
06月30日 |
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2023
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2022
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2022
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2021
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2020
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淨收入
|
| | | $ | 911,590 | | | | | $ | 1,152,198 | | | | | $ | 1,417,377 | | | | | $ | 1,323,567 | | | | | $ | 775,596 | | |
營業(虧損)收入
|
| | | | (33,049) | | | | | | 46,477 | | | | | | 42,098 | | | | | | 47,907 | | | | | | 109,849 | | |
淨(虧損)收入
|
| | | | (30,774) | | | | | | 33,240 | | | | | | 28,619 | | | | | | 34,178 | | | | | | 5,044 | | |
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截至2023年3月31日
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實際
|
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調整後(1)
|
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現金和現金等價物
|
| | | $ | 1,034 | | | | | $ | 3,694 | | |
流動資產總額
|
| | | | 251,387 | | | | | | 254,047 | | |
總資產
|
| | | | 388,225 | | | | | | 390,915 | | |
總負債
|
| | | | 304,266 | | | | | | 304,266 | | |
股東權益合計
|
| | | | 83,959 | | | | | | 86,619 | | |
(千元)
|
| |
3月31日
2023 |
| |
06月30日
2022 |
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美國銀行循環信貸安排
|
| | | $ | 127,426 | | | | | $ | 136,176 | | |
減去:遞延財務成本
|
| | | | (83) | | | | | | (208) | | |
循環信貸,淨額
|
| | | $ | 127,343 | | | | | $ | 135,968 | | |
| | |
2023年3月31日
|
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| | |
實際
|
| |
調整後的
|
| | ||||||||
現金和現金等價物
|
| | | $ | 1,034 | | | | | $ | 3,694 | | | | ||
債務: | | | | | | | | | | | | | | | ||
循環信貸安排,淨額
|
| | | $ | 127,343 | | | | | $ | 127,343 | | | | ||
總負債
|
| | | | 127,343 | | | | | | 127,343 | | | | ||
股東權益: | | | | | | | | | | | | | | | ||
優先股每股票面價值0.0001美元,授權1,000,000股,0股已發行和未償還的實際和調整後
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普通股:每股面值0.0001美元,截至2023年3月31日實際和調整授權5.5億股,截至2022年6月30日1億股;實際發行和未償還49,167,170股,截至2023年3月31日調整後50,502,170股
|
| | | | 5 | | | | | | 5 | | | | ||
實收資本
|
| | | | 44,326 | | | | | | 46,986 | | | | ||
累計其他綜合損失
|
| | | | (66) | | | | | | (66) | | | | ||
留存收益
|
| | | | 39,694 | | | | | | 39,694 | | | | ||
股東權益合計
|
| | | | 83,959 | | | | | | 86,619 | | | | ||
總市值
|
| | | $ | 211,302 | | | | | $ | 213,962 | | | |
|
A類普通股每股公開發行價
|
| | | | | | | | | $ | 3.00 | | |
|
在此之前,截至2023年3月31日的每股有形賬面淨值(虧損)
提供服務 |
| | | $ | (0.57) | | | | | | | | |
|
本次發行中投資者應佔的調整後每股有形賬面淨值增加
|
| | | | 0.07 | | | | | | | | |
|
本次發行後調整後的每股有形賬面淨值
|
| | | | | | | | | | (0.50) | | |
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本次發行向新的A類普通股投資者每股攤薄
|
| | | | | | | | | $ | 3.50 | | |
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個共享
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%
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阿達拉A類普通股股東(公眾股東)
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| | | | 167,170 | | | | | | 0.3 | | |
阿達拉A類普通股股東(發起人)
|
| | | | 1,500,000 | | | | | | 3.1 | | |
前聯盟股東(1)
|
| | | | 47,500,000 | | | | | | 96.6 | | |
流通股
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| | | | 49,167,170 | | | | | | 100% | | |
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歷史
|
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交易
調整 |
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備註
|
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形式
濃縮的 組合 |
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美國公認會計原則
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阿達拉
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聯盟
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淨銷售額
|
| | | | | | | | | $ | 911,590 | | | | | | | | | | | | | | | | | $ | 911,590 | | |
銷售成本
|
| | | | | | | | | | 837,897 | | | | | | | | | | | | | | | | | | 837,897 | | |
毛利
|
| | | | | | | | | | 73,693 | | | | | | — | | | | | | | | | | | | 73,693 | | |
運營費用: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
履行服務
|
| | | | | | | | | | 50,153 | | | | | | | | | | | | | | | | | | 50,153 | | |
銷售、一般和行政部門
|
| | | $ | 1,164 | | | | | $ | 44,559 | | | | | | | | | | | | | | | | | | 45,723 | | |
折舊攤銷
|
| | | | — | | | | | | 4,845 | | | | | | | | | | | | | | | | | | 4,845 | | |
交易成本
|
| | | | | | | | | | 4,355 | | | | | | (3,300) | | | | | | 2e | | | | | | 1,055 | | |
IC光盤
|
| | | | | | | | | | 2,833 | | | | | | | | | | | | | | | | | | 2,833 | | |
個人防護用品銷售收益
|
| | | | — | | | | | | (3) | | | | | | | | | | | | | | | | | | (3) | | |
總運營費用
|
| | | | 1,164 | | | | | | 106,742 | | | | | | (3,300) | | | | | | | | | | | | 104,606 | | |
營業虧損
|
| | | $ | (1,164) | | | | | $ | (33,049) | | | | | $ | 3,300 | | | | | | | | | | | $ | (30,913) | | |
| | |
歷史
|
| |
交易
調整 |
| |
備註
|
| |
形式
濃縮的 組合 |
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| | |
美國公認會計原則
|
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阿達拉
|
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聯盟
|
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營業外收入(費用): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
利息
|
| | | | | | | | | | (9,105) | | | | | | | | | | | | | | | | | | (9,105) | | |
信託賬户中持有的有價證券賺取的利息
|
| | | | 1,983 | | | | | | | | | | | | (1,983) | | | | | | 2b | | | | | | — | | |
權證負債公允價值變動
|
| | | | 1,408 | | | | | | | | | | | | (863) | | | | | | 2d | | | | | | 545 | | |
營業外收入(費用)合計
|
| | | | 3,391 | | | | | | (9,105) | | | | | | (2,846) | | | | | | | | | | | | (8,560) | | |
所得税(福利)支出前收入
|
| | | | 2,227 | | | | | | (42,154) | | | | | | 454 | | | | | | | | | | | | (39,473) | | |
所得税撥備
|
| | | | (368) | | | | | | 11,380 | | | | | | 476 | | | | | | 2c | | | | | | 11,488 | | |
淨收益(虧損)
|
| | | $ | 1,859 | | | | | $ | (30,774) | | | | | $ | 930 | | | | | | | | | | | $ | (27,985) | | |
補充數據 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
加權平均流通股: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
基本流通股
|
| | | | — | | | | | | 47,804 | | | | | | | | | | | | | | | | | | 49,167 | | |
稀釋後的流通股
|
| | | | — | | | | | | 47,804 | | | | | | | | | | | | | | | | | | 49,167 | | |
基本和稀釋後每股收益(虧損): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
每股基本收益(虧損)
|
| | | | — | | | | | $ | (0.64) | | | | | | | | | | | | | | | | | $ | (0.57) | | |
稀釋後每股收益(虧損)
|
| | | | — | | | | | $ | (0.64) | | | | | | | | | | | | | | | | | $ | (0.57) | | |
| | |
歷史
|
| |
交易
調整 |
| |
備註
|
| |
形式
濃縮的 組合 |
| ||||||||||||||||||
| | |
美國公認會計原則
|
| |||||||||||||||||||||||||||
| | |
阿達拉
|
| |
聯盟
|
| ||||||||||||||||||||||||
淨銷售額
|
| | | | | | | | | $ | 1,417,377 | | | | | | | | | | | | | | | | | $ | 1,417,377 | | |
銷售成本
|
| | | | | | | | | | 1,234,994 | | | | | | | | | | | | | | | | | | 1,234,994 | | |
毛利
|
| | | | | | | | | | 182,383 | | | | | | — | | | | | | | | | | | | 182,383 | | |
運營費用: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
履行服務
|
| | | | | | | | | | 64,260 | | | | | | | | | | | | | | | | | | 64,260 | | |
銷售、一般和行政部門
|
| | | $ | 1,814 | | | | | $ | 58,110 | | | | | | (120) | | | | | | 2a | | | | | | 59,804 | | |
折舊攤銷
|
| | | | — | | | | | | 8,259 | | | | | | | | | | | | | | | | | | 8,259 | | |
交易成本
|
| | | | | | | | | | (251) | | | | | | 3,300 | | | | | | 2e | | | | | | 3,049 | | |
IC光盤
|
| | | | | | | | | | 9,907 | | | | | | | | | | | | | | | | | | 9,907 | | |
個人防護用品銷售收益
|
| | | | — | | | | | | — | | | | | | | | | | | | | | | | | | — | | |
總運營費用
|
| | | | 1,814 | | | | | | 140,285 | | | | | | 3,180 | | | | | | | | | | | | 145,279 | | |
營業收入(虧損)
|
| | | $ | (1,814) | | | | | $ | 42,098 | | | | | $ | (3,180) | | | | | | | | | | | $ | 37,104 | | |
| | |
歷史
|
| |
交易
調整 |
| |
備註
|
| |
形式
濃縮的 組合 |
| ||||||||||||||||||
| | |
美國公認會計原則
|
| |||||||||||||||||||||||||||
| | |
阿達拉
|
| |
聯盟
|
| ||||||||||||||||||||||||
營業外收入(費用): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
利息
|
| | | | | | | | | | (4,056) | | | | | | | | | | | | | | | | | | (4,056) | | |
持有有價證券賺取的利息
信託帳户 |
| | | | 164 | | | | | | | | | | | | (164) | | | | | | 2b | | | | | | — | | |
權證負債公允價值變動
|
| | | | 4,872 | | | | | | | | | | | | (2,818) | | | | | | 2d | | | | | | 2,054 | | |
營業外收入(費用)合計
|
| | | | 5,036 | | | | | | (4,056) | | | | | | (2,982) | | | | | | | | | | | | (2,002) | | |
所得税前收入
|
| | | | 3,222 | | | | | | 38,042 | | | | | | (6,162) | | | | | | | | | | | | 35,102 | | |
所得税撥備
|
| | | | — | | | | | | (9,423) | | | | | | — | | | | | | | | | | | | (9,423) | | |
淨收入
|
| | | $ | 3,222 | | | | | $ | 28,619 | | | | | $ | (6,162) | | | | | | | | | | | $ | 25,679 | | |
補充數據 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
加權平均流通股: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
基本流通股
|
| | | | 14,375 | | | | | | 47,500 | | | | | | | | | | | | | | | | | | 49,167 | | |
稀釋後的流通股
|
| | | | 14,375 | | | | | | 47,500 | | | | | | | | | | | | | | | | | | 49,167 | | |
基本和稀釋後每股收益(虧損): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
基本每股收益
|
| | | $ | 0.22 | | | | | $ | 0.60 | | | | | | | | | | | | | | | | | $ | 0.52 | | |
稀釋後每股收益
|
| | | $ | 0.22 | | | | | $ | 0.60 | | | | | | | | | | | | | | | | | $ | 0.52 | | |
| | |
九個月
已結束 2023年3月31日 |
| |
2022年6月30日
|
| ||||||
普通股股東的預計淨(虧損)收入
|
| | | $ | (27,985,000) | | | | | $ | 25,679,000 | | |
形式加權平均股份計算,基本和稀釋: | | | | | | | | | |||||
阿達拉A類普通股股東(公眾股東)
|
| | | | 167,170 | | | | | | 167,170 | | |
Adara B類普通股股東(發起人)
|
| | | | 1,500,000 | | | | | | 1,500,000 | | |
前聯盟股東
|
| | | | 47,500,000 | | | | | | 47,500,000 | | |
形式加權平均流通股 - 基本和稀釋(1)
|
| | | | 49,167,170 | | | | | | 49,167,170 | | |
每股淨(虧損)收益 - 基本和稀釋後收益(1)
|
| | | $ | (0.57) | | | | | $ | 0.52 | | |
(千美元,不包括股票)
|
| |
三個
個月 已結束 3月31日 2023 |
| |
三個
個月 已結束 3月31日 2022 |
| ||||||
淨收入
|
| | | $ | 227,728 | | | | | $ | 320,412 | | |
收入成本(不包括折舊和攤銷)
|
| | | | 200,402 | | | | | | 280,272 | | |
運營費用 | | | | | | | | | | | | | |
分銷和履約費用
|
| | | | 14,923 | | | | | | 15,754 | | |
銷售、一般和管理費用
|
| | | | 14,783 | | | | | | 14,755 | | |
折舊攤銷
|
| | | | 1,679 | | | | | | 1,958 | | |
交易成本
|
| | | | 3,348 | | | | | | 31 | | |
IC光盤佣金+
|
| | | | — | | | | | | 1,751 | | |
總運營費用
|
| | | | 34,733 | | | | | | 34,248 | | |
營業(虧損)收入
|
| | | | (7,407) | | | | | | 5,891 | | |
其他費用 | | | | | | | | | | | | | |
利息支出,淨額
|
| | | | 3,207 | | | | | | 1,004 | | |
其他費用合計
|
| | | | 3,207 | | | | | | 1,004 | | |
所得税(福利)費用前收入(虧損)
|
| | | | (10,614) | | | | | | 4,887 | | |
所得税(福利)費用
|
| | | | (2,864) | | | | | | 1,173 | | |
淨(虧損)收入
|
| | | $ | (7,750) | | | | | $ | 3,714 | | |
(千元)
|
| |
三個月
已結束 2023年3月31日 |
| |
三個月
已結束 2022年3月31日 |
| ||||||
淨收益(虧損)
|
| | | $ | (7,750) | | | | | $ | 3,714 | | |
添加回: | | | | | | | | | | | | | |
利息支出
|
| | | | 3,207 | | | | | | 1,004 | | |
所得税支出(福利)
|
| | | | (2,864) | | | | | | 1,173 | | |
折舊攤銷
|
| | | | 1,679 | | | | | | 1,958 | | |
EBITDA | | | | $ | (5,728) | | | | | $ | 7,849 | | |
調整 | | | | | | | | | | | | | |
IC光盤
|
| | | | — | | | | | | 1,751 | | |
併購手續費
|
| | | | — | | | | | | 3 | | |
SPAC合併交易成本
|
| | | | 3,348 | | | | | | — | | |
調整後的EBITDA
|
| | | $ | (2,380) | | | | | $ | 9,603 | | |
截至2023年3月31日的三個月調整後EBITDA包括以下費用:
|
| | | | | | | | | | | | |
遞增存儲費用拱廊
|
| | | $ | 872 | | | | | | | | |
(千美元,不包括股票)
|
| |
九個月
已結束 3月31日 2023 |
| |
九個月
已結束 3月31日 2022 |
| ||||||
淨收入
|
| | | $ | 911,590 | | | | | $ | 1,152,198 | | |
收入成本(不包括折舊和攤銷)
|
| | | | 837,897 | | | | | | 998,304 | | |
運營費用 | | | | | | | | | | | | | |
分銷和履約費用
|
| | | | 50,153 | | | | | | 48,961 | | |
銷售、一般和管理費用
|
| | | | 44,559 | | | | | | 44,364 | | |
折舊攤銷
|
| | | | 4,845 | | | | | | 6,330 | | |
交易成本
|
| | | | 4,355 | | | | | | (251) | | |
IC光盤委員會
|
| | | | 2,833 | | | | | | 8,014 | | |
固定資產處置損失(收益)
|
| | | | (3) | | | | | | — | | |
總運營費用
|
| | | | 106,742 | | | | | | 107,418 | | |
營業(虧損)收入
|
| | | | (33,049) | | | | | | 46,477 | | |
其他費用 | | | | | | | | | | | | | |
利息支出,淨額
|
| | | | 9,105 | | | | | | 2,740 | | |
其他費用合計
|
| | | | 9,105 | | | | | | 2,740 | | |
所得税(福利)費用前收入(虧損)
|
| | | | (42,154) | | | | | | 43,737 | | |
所得税(福利)費用
|
| | | | (11,380) | | | | | | 10,497 | | |
淨(虧損)收入
|
| | | $ | (30,774) | | | | | $ | 33,240 | | |
(千元)
|
| |
九個月
已結束 2023年3月31日 |
| |
九個月
已結束 2022年3月31日 |
| ||||||
淨收益(虧損)
|
| | | $ | (30,774) | | | | | $ | 33,240 | | |
添加回: | | | | | | | | | | | | | |
利息支出
|
| | | | 9,105 | | | | | | 2,740 | | |
所得税支出(福利)
|
| | | | (11,380) | | | | | | 10,497 | | |
折舊攤銷
|
| | | | 4,845 | | | | | | 6,330 | | |
EBITDA | | | | | (28,204) | | | | | | 52,807 | | |
調整 | | | | | | | | | | | | | |
IC光盤
|
| | | | 2,833 | | | | | | 8,014 | | |
SPAC合併交易成本
|
| | | | 3,348 | | | | | | — | | |
併購手續費
|
| | | | 1,007 | | | | | | (251) | | |
出售個人防護用品的收益
|
| | | | (3) | | | | | | — | | |
調整後的EBITDA
|
| | | $ | (21,019) | | | | | $ | 60,570 | | |
|
國際運輸成本過高(售出單位)
|
| | | $ | 8,241 | | | |
|
|
|
過高的國際運輸成本(手頭)
|
| | | | 7,100 | | | | | |
|
拱廊降價銷售
|
| | | | 12,156 | | | | | |
|
遞增存儲費用拱廊
|
| | | | 3,950 | | | | | |
|
消費品庫存儲備
|
| | | | 3,700 | | | | | |
| 合計 | | | | $ | 35,147 | | | | | |
(千美元,不包括股票)
|
| |
年終了
2022年6月30日 |
| |
年終了
2021年6月30日 |
| ||||||
淨收入
|
| | | $ | 1,417,377 | | | | | $ | 1,323,567 | | |
收入成本(不包括折舊和攤銷)
|
| | | | 1,234,995 | | | | | | 1,140,885 | | |
運營費用 | | | | | | | | | | | | | |
分銷和履約費用
|
| | | | 64,260 | | | | | | 56,885 | | |
銷售、一般和管理費用
|
| | | | 58,110 | | | | | | 57,250 | | |
折舊攤銷
|
| | | | 8,259 | | | | | | 11,651 | | |
交易成本
|
| | | | (251) | | | | | | 3,509 | | |
IC光盤委員會
|
| | | | 9,907 | | | | | | 5,394 | | |
財產和設備處置損失
|
| | | | — | | | | | | 87 | | |
總運營費用
|
| | | | 140,285 | | | | | | 134,775 | | |
營業收入
|
| | | | 42,098 | | | | | | 47,907 | | |
其他費用 | | | | | | | | | | | | | |
利息支出,淨額
|
| | | | 4,056 | | | | | | 2,938 | | |
其他費用合計
|
| | | | 4,056 | | | | | | 2,938 | | |
所得税支出撥備前收入
|
| | | | 38,042 | | | | | | 44,969 | | |
所得税費用
|
| | | | 9,423 | | | | | | 10,791 | | |
淨收入
|
| | | | 28,619 | | | | | | 34,178 | | |
其他綜合收益 | | | | | | | | | | | | | |
外幣折算
|
| | | | 7 | | | | | | 15 | | |
綜合收入總額
|
| | | $ | 28,626 | | | | | $ | 34,193 | | |
| | |
2022年6月30日
|
| |
2021年6月30日
|
| ||||||
所得税撥備
|
| | | $ | 9,423 | | | | | $ | 10,791 | | |
實際税率
|
| | | | 25% | | | | | | 24% | | |
法定聯邦所得税税率
|
| | | | 21% | | | | | | 21% | | |
(千美元,不包括股票)
|
| |
年終了
2021年6月30日 |
| |
年終了
2020年6月30日 |
| ||||||
淨收入
|
| | | $ | 1,323,567 | | | | | $ | 775,596 | | |
收入成本(不包括折舊和攤銷)
|
| | | | 1,140,885 | | | | | | 656,485 | | |
運營費用 | | | | | | | | | | | | | |
分銷和履約費用
|
| | | | 56,885 | | | | | | 35,877 | | |
銷售、一般和管理費用
|
| | | | 57,250 | | | | | | 50,007 | | |
折舊攤銷
|
| | | | 11,651 | | | | | | 15,784 | | |
交易成本
|
| | | | 3,509 | | | | | | — | | |
IC光盤委員會
|
| | | | 5,394 | | | | | | 8,182 | | |
財產和設備處置損失
|
| | | | 87 | | | | | | — | | |
總運營費用
|
| | | | 134,775 | | | | | | 109,850 | | |
營業收入
|
| | | | 47,907 | | | | | | 9,261 | | |
其他費用 | | | | | | | | | | | | | |
利息支出,淨額
|
| | | | 2,938 | | | | | | 3,524 | | |
其他費用合計
|
| | | | 2,938 | | | | | | 3,524 | | |
所得税支出撥備前收入
|
| | | | 44,969 | | | | | | 5,737 | | |
所得税費用
|
| | | | 10,791 | | | | | | 376 | | |
淨收入
|
| | | | 34,178 | | | | | | 5,361 | | |
其他綜合收益 | | | | ||||||||||
外幣折算
|
| | | | 15 | | | | | | (318) | | |
綜合收入總額
|
| | | $ | 34,193 | | | | | $ | 5,043 | | |
| | |
2021年6月30日
|
| |
2020年6月30日
|
| ||||||
所得税撥備
|
| | | $ | 10,791 | | | | | $ | 376 | | |
實際税率
|
| | | | 24% | | | | | | 7% | | |
法定聯邦所得税税率
|
| | | | 21% | | | | | | 21% | | |
(百萬美元)
|
| |
3月31日
2023 |
| |
06月30日
2022 |
| ||||||
旋轉平衡
|
| | | $ | 127 | | | | | $ | 136 | | |
可用性
|
| | | | 24 | | | | | | 48 | | |
| | |
截至9個月
3月31日 |
| |
截至2010年6月30日的年度
|
| ||||||||||||||||||||||||
(千)
|
| |
2023
|
| |
2022
|
| |
2022
|
| |
2021
|
| |
2020
|
| |||||||||||||||
淨收益(虧損)。。。。。。。。。。。。。。。。。。。。。
|
| | | $ | (30,774) | | | | | $ | 33,241 | | | | | $ | 28,619 | | | | | $ | 34,178 | | | | | $ | 5,362 | | |
經營活動提供的淨現金(用於)。。。。。。。。。。。。。。。。。。。。。。。。。。。。
|
| | | | 8,314 | | | | | | (83,643) | | | | | | (83,554) | | | | | | 74,716 | | | | | | 27,390 | | |
投資活動。。。。。。。。。。。。。。。。。。。。。。
|
| | | | 1 | | | | | | — | | | | | | (50) | | | | | | (66,059) | | | | | | (5,263) | | |
融資活動。。。。。。。。。。。。。。。。。。。。。
|
| | | | (87,500) | | | | | | 81,097 | | | | | | 81,038 | | | | | | (5,977) | | | | | | (23,353) | | |
估值假設
|
| |
3月31日
2023 |
| |||
股價
|
| | | $ | 3.30 | | |
執行價
|
| | | $ | 11.50 | | |
波動率(年度)
|
| | | | 28.6% | | |
無風險費率
|
| | | | 3.58% | | |
預計到期時間(年)
|
| | | | 4.8 | | |
名稱
|
| |
年齡
|
| |
職位
|
|
布魯斯·奧格爾維 | | |
65
|
| | 董事會執行主席兼AEC董事 | |
傑弗裏·沃克 | | |
55
|
| | AEC首席執行官兼董事 | |
約翰·庫奇 | | |
57
|
| | 首席財務官兼AEC董事 | |
託馬斯·芬克 | | |
59
|
| | 獨立董事 | |
W.湯姆·唐納森三世 | | |
46
|
| | 獨立董事 | |
Terilea J.Wielenga | | |
64
|
| | 獨立董事 | |
克里斯·納格爾森 | | |
55
|
| | 獨立董事 | |
姓名和職務
|
| |
年
|
| |
工資
|
| |
獎金
|
| |
所有其他
薪酬 |
| |
合計
薪酬 |
| |||||||||||||||
布魯斯·奧格爾維
執行主席 |
| | | | 2022 | | | | | $ | 800,000 | | | | | | — | | | | | $ | 15,831 | | | | | $ | 815,831 | | |
| | | 2021 | | | | | $ | 800,000 | | | | | | — | | | | | $ | 78,535 | | | | | $ | 878,535 | | | ||
傑弗裏·沃克
首席執行官 |
| | | | 2022 | | | | | $ | 800,000 | | | | | | — | | | | | $ | 37,002 | | | | | $ | 837,002 | | |
| | | 2021 | | | | | $ | 800,000 | | | | | | — | | | | | $ | 77,243 | | | | | $ | 877,243 | | | ||
約翰·庫奇
首席財務官 |
| | | | 2022 | | | | | $ | 275,000 | | | | | $ | 34,575 | | | | | $ | 10,415 | | | | | $ | 319,990 | | |
| | | 2021 | | | | | $ | 275,000 | | | | | $ | 68,750 | | | | | $ | 11,855 | | | | | $ | 355,605 | | | ||
保羅·艾貝勒
COKEM前董事長 |
| | | | 2022 | | | | | $ | 292,000 | | | | | $ | 21,900 | | | | | $ | 13,671 | | | | | $ | 327,571 | | |
| | | 2021 | | | | | $ | 292,000 | | | | | $ | 29,200 | | | | | $ | 14,572 | | | | | $ | 335.772 | | | ||
本的意思是
分銷解決方案部門的總裁 |
| | | | 2022 | | | | | $ | 335,000 | | | | | $ | 25,125 | | | | | $ | 13,670 | | | | | $ | 373,795 | | |
| | | 2021 | | | | | $ | 335,000 | | | | | $ | 50,250 | | | | | $ | 14,571 | | | | | $ | 399,820 | | |
名稱
|
| |
基本工資(美元)
|
| |
目標獎金
百分比(%) |
| ||||||
布魯斯·奧格爾維
|
| | | | 800,000 | | | | | | 100 | | |
傑弗裏·沃克
|
| | | | 800,000 | | | | | | 100 | | |
受益人姓名(1)
|
| |
股票數量:
A類普通股 實益擁有的 |
| |
百分比:
出色的 A類 普通股 |
| ||||||
董事和高管 | | | | | | | | | |||||
布魯斯·奧格爾維(2)(3)
|
| | | | 15,195,975 | | | | | | 30.9% | | |
傑弗裏·沃克(2)
|
| | | | 22,852,778 | | | | | | 46.5% | | |
託馬斯·芬克(4)
|
| | | | 875,051 | | | | | | 1.8% | | |
W.湯姆·唐納森三世(5)
|
| | | | 2,410,062 | | | | | | 4.7% | | |
Terilea J.Wielenga(6)
|
| | | | — | | | | | | — | | |
克里斯·納格爾森(6)
|
| | | | — | | | | | | — | | |
John Kutch(7)
|
| | | | — | | | | | | — | | |
董事和高管作為一個羣體(7名個人)
|
| | | | 41,333,866 | | | | | | 80.0% | | |
5%的持有者 | | | | | | | | | |||||
Ogilvie Legacy Trust日期為2021年9月14日(8)
|
| | | | 8,554,025 | | | | | | 17.4% | | |
承銷商
|
| |
數量:
個共享 |
| |||
ThinkEquity LLC
|
| | | | 1,335,000 | | |
合計
|
| | | | 1,335,000 | | |
| | |
每股
|
| |
總計(不含)
超額配售 選項 |
| |
總計
超額配售 選項 |
| |||||||||
公開發行價
|
| | | $ | 3.00 | | | | | $ | 4,005,000 | | | | | $ | 4,605,750 | | |
承保折扣和佣金(7.5%)
|
| | | $ | 0.225 | | | | | $ | 300,375 | | | | | $ | 345,431 | | |
未扣除費用的收益給我們
|
| | | $ | 2.775 | | | | | $ | 3,704,625 | | | | | $ | 4,260,319 | | |
非實報實銷費用津貼(1%)(1)
|
| | | $ | 0.03 | | | | | $ | 40,050 | | | | | $ | 40,050 | | |
| | |
第
頁
|
| |||
聯合娛樂控股公司合併財務報表 | | | | | | | |
截至2022年9月30日(未經審計)和2022年6月30日的未經審計簡明綜合資產負債表
|
| | | | F-2 | | |
截至2023年3月31日和2022年3月31日的三個月和九個月未經審計的簡明合併經營報表(未經審計)
|
| | | | F-3 | | |
截至2023年3月31日和2022年3月31日的三個月和九個月未經審計的股東權益簡明合併變動表(未經審計)
|
| | | | F-4 | | |
截至2023年3月31日和2022年3月31日的9個月未經審計的現金流量簡明合併報表(未經審計)
|
| | | | F-6 | | |
未經審計簡明合併財務報表附註(未經審計)
|
| | | | F-7 | | |
|
獨立註冊會計師事務所報告
|
| | | | F-23 | | |
| 合併財務報表 | | | | | | | |
|
截至2022年、2022年和2021年6月30日止年度的綜合經營報表和全面收益表
|
| | | | F-25 | | |
|
截至2022年和2021年6月的合併資產負債表
|
| | | | F-26 | | |
|
截至2022年、2022年、2021年和2020年6月30日的合併現金流量表
|
| | | | F-27 | | |
|
截至2022年6月30日的年度股東權益變動表
和2021年 |
| | | | F-28 | | |
|
合併財務報表附註
|
| | | | F-29 | | |
(千美元),共享信息除外
|
| |
3月31日
2023 |
| |
06月30日
2022 |
| ||||||
| | |
(未經審計)
|
| | | | | | | |||
資產 | | | | | | | | | | | | | |
流動資產 | | | | | | | | | | | | | |
現金和現金等價物
|
| | | $ | 1,034 | | | | | $ | 1,469 | | |
貿易應收賬款,淨額
|
| | | | 79,444 | | | | | | 98,699 | | |
應收關聯方
|
| | | | — | | | | | | 245 | | |
庫存,淨額
|
| | | | 163,057 | | | | | | 249,439 | | |
其他流動資產
|
| | | | 7,852 | | | | | | 9,128 | | |
流動資產總額
|
| | | | 251,387 | | | | | | 358,980 | | |
財產和設備,淨額
|
| | | | 11,266 | | | | | | 3,284 | | |
經營性租賃使用權資產
|
| | | | 7,493 | | | | | | 8,360 | | |
商譽
|
| | | | 87,151 | | | | | | 79,903 | | |
無形資產,淨額
|
| | | | 24,754 | | | | | | 18,764 | | |
其他長期資產
|
| | | | 270 | | | | | | 3,748 | | |
遞延税金資產淨額
|
| | | | 5,904 | | | | | | — | | |
總資產
|
| | | $ | 388,225 | | | | | $ | 473,039 | | |
負債和股東權益 | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | |
應付賬款
|
| | | $ | 149,780 | | | | | $ | 198,187 | | |
應計費用
|
| | | | 9,805 | | | | | | 11,573 | | |
經營租賃債務的當前部分
|
| | | | 3,740 | | | | | | 4,453 | | |
融資租賃債務的當期部分
|
| | | | 2,404 | | | | | | — | | |
循環信貸安排,淨額
|
| | | | 127,343 | | | | | | 135,968 | | |
本票
|
| | | | 472 | | | | | | — | | |
應付所得税
|
| | | | — | | | | | | 418 | | |
流動負債總額
|
| | | | 293,544 | | | | | | 350,599 | | |
認股權證
|
| | | | 205 | | | | | | — | | |
融資租賃義務,非流動
|
| | | | 5,909 | | | | | | 3,377 | | |
經營性租賃債務,非流動
|
| | | | 4,608 | | | | | | 4,864 | | |
遞延納税義務
|
| | | | — | | | | | | 5,271 | | |
總負債
|
| | | | 304,266 | | | | | | 364,111 | | |
承付款和或有事項(附註12) | | | | | | | | | | | | | |
股東權益 | | | | | | | | | | | | | |
優先股每股面值0.0001美元,授權1,000,000股,已發行0股,未償還
|
| | | | — | | | | | | — | | |
普通股:每股面值0.0001美元,2023年3月31日授權發行5.5億股,2022年6月30日授權發行1億股;截至2023年3月31日已發行和未發行49,167,170股,截至2022年6月30日授權發行47,500,000股
|
| | | | 5 | | | | | | 5 | | |
實收資本
|
| | | | 44,326 | | | | | | 39,995 | | |
庫存股
|
| | | | — | | | | | | (2,674) | | |
累計其他綜合損失
|
| | | | (66) | | | | | | (66) | | |
留存收益
|
| | | | 39,694 | | | | | | 71,668 | | |
股東權益合計
|
| | | | 83,959 | | | | | | 108,928 | | |
總負債和股東權益
|
| | | $ | 388,225 | | | | | $ | 473,039 | | |
($千,不包括每股和每股
金額) |
| |
三個月
已結束 3月31日 2023 |
| |
三個月
已結束 3月31日 2022 |
| |
九個月
已結束 3月31日 2023 |
| |
九個月
已結束 3月31日 2022 |
| | ||||||||||||||
淨收入
|
| | | $ | 227,728 | | | | | $ | 320,412 | | | | | $ | 911,590 | | | | | $ | 1,152,198 | | | | ||
收入成本(不包括折舊和攤銷)
|
| | | | 200,402 | | | | | | 280,274 | | | | | | 837,897 | | | | | | 998,304 | | | | ||
運營費用 | | | | | | | | | | | | | | | | | | | | | | | | | | | ||
分銷和履約費用
|
| | | | 14,923 | | | | | | 15,755 | | | | | | 50,153 | | | | | | 48,961 | | | | ||
銷售、一般和行政
費用 |
| | | | 14,783 | | | | | | 14,754 | | | | | | 44,559 | | | | | | 44,364 | | | | ||
折舊攤銷
|
| | | | 1,679 | | | | | | 1,957 | | | | | | 4,845 | | | | | | 6,330 | | | | ||
交易成本
|
| | | | 3,348 | | | | | | 31 | | | | | | 4,355 | | | | | | (251) | | | | ||
IC光盤委員會
|
| | | | — | | | | | | 1,751 | | | | | | 2,833 | | | | | | 8,014 | | | | ||
固定資產處置損失
|
| | | | — | | | | | | — | | | | | | (3) | | | | | | — | | | | | |
總運營費用
|
| | | | 34,733 | | | | | | 34,248 | | | | | | 106,742 | | | | | | 107,418 | | | | ||
營業(虧損)收入
|
| | | | (7,407) | | | | | | 5,890 | | | | | | (33,049) | | | | | | 46,477 | | | | ||
其他費用 | | | | | | | | | | | | | | | | | | | | | | | | | | | ||
利息支出,淨額
|
| | | | 3,207 | | | | | | 1,004 | | | | | | 9,105 | | | | | | 2,740 | | | | ||
其他費用合計
|
| | | | 3,207 | | | | | | 1,004 | | | | | | 9,105 | | | | | | 2,740 | | | | ||
所得税前(虧損)收益(收益)
費用 |
| | | | (10,614) | | | | | | 4,887 | | | | | | (42,154) | | | | | | 43,737 | | | | ||
所得税(福利)費用
|
| | | | (2,864) | | | | | | 1,173 | | | | | | (11,380) | | | | | | 10,497 | | | | ||
淨(虧損)收入
|
| | | | (7,750) | | | | | | 3,714 | | | | | | (30,774) | | | | | | 33,240 | | | | ||
每股淨(虧損)收益 - 基本版和稀釋版
|
| | | $ | (0.16) | | | | | $ | 0.08 | | | | | $ | (0.64) | | | | | $ | 0.70 | | | | ||
加權平均未償還普通股
|
| | | | 48,426,206 | | | | | | 47,500,000 | | | | | | 47,804,228 | | | | | | 47,500,000 | | | |
(千元)
|
| |
常見的
股票 已發佈 |
| |
面值
|
| |
實收金額
大寫 |
| |
成本
金庫 庫存 |
| |
累計
其他 綜合 收入(虧損) |
| |
保留
收入 |
| |
合計
|
| |||||||||||||||||||||
2022年6月30日的餘額
|
| | | | 47,500,000 | | | | | $ | 5 | | | | | $ | 39,995 | | | | | $ | (2,674) | | | | | $ | (66) | | | | | $ | 71,668 | | | | | $ | 108,928 | | |
淨虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (7,509) | | | | | | (7,509) | | |
2022年9月30日的餘額
|
| | | | 47,500,000 | | | | | | 5 | | | | | $ | 39,995 | | | | | $ | (2,674) | | | | | $ | (66) | | | | | $ | 64,159 | | | | | $ | 101,419 | | |
出資
|
| | | | — | | | | | $ | — | | | | | | 6,592 | | | | | | 6,592 | | | | | | | | | | | | | | | | | | | | |
淨虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (15,515) | | | | | | (15,515) | | |
2022年12月31日的餘額
|
| | | | 47,500,000 | | | | | $ | 5 | | | | | $ | 46,587 | | | | | $ | (2,674) | | | | | $ | (66) | | | | | $ | 48,644 | | | | | $ | 92,496 | | |
庫存股折算
|
| | | | — | | | | | | — | | | | | | (2,674) | | | | | | 2,674 | | | | | | — | | | | | | — | | | | | | — | | |
合併:反向資本重組
|
| | | | 1,667,170 | | | | | | — | | | | | | (787) | | | | | | — | | | | | | — | | | | | | — | | | | | | (787) | | |
或有股份的公允價值
|
| | | | — | | | | | | — | | | | | | 1,200 | | | | | | — | | | | | | — | | | | | | (1,200) | | | | | | — | | |
淨虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (7,750) | | | | | | (7,750) | | |
2023年3月31日的餘額
|
| | | | 49,167,170 | | | | | $ | 5 | | | | | $ | 44,326 | | | | | $ | — | | | | | $ | (66) | | | | | $ | 39,694 | | | | | $ | 83,959 | | |
(千元)
|
| |
常見的
股票 已發佈 |
| |
面值
|
| |
實收金額
大寫 |
| |
成本
金庫 庫存 |
| |
累計
其他 綜合 收入(虧損) |
| |
保留
收入 |
| |
合計
|
| |||||||||||||||||||||
2021年6月30日的餘額
|
| | | | 47,500,000 | | | | | $ | 5 | | | | | $ | 39,995 | | | | | $ | (2,674) | | | | | $ | (72) | | | | | $ | 43,049 | | | | | $ | 80,303 | | |
淨收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 5,672 | | | | | | 5,672 | | |
2021年9月30日的餘額
|
| | | | 47,500,000 | | | | | $ | 5 | | | | | $ | 39,995 | | | | | $ | (2,674) | | | | | $ | (72) | | | | | $ | 48,721 | | | | | $ | 85,975 | | |
淨收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 23,854 | | | | | | 23,854 | | |
2021年12月31日的餘額
|
| | | | 47,500,000 | | | | | $ | 5 | | | | | $ | 39,995 | | | | | $ | (2,674) | | | | | $ | (72) | | | | | $ | 72,575 | | | | | $ | 109,829 | | |
出資
|
| | | | — | | | | | | — | | | | | | 2,518 | | | | | | — | | | | | | — | | | | | | — | | | | | | 2,518 | | |
淨收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 3,714 | | | | | | 3,714 | | |
2022年3月31日的餘額
|
| | | | 47,500,000 | | | | | $ | 5 | | | | | $ | 42,513 | | | | | $ | (2,674) | | | | | $ | (72) | | | | | $ | 76,289 | | | | | $ | 116,061 | | |
(千元)
|
| |
九個月
已結束 3月31日 2023 |
| |
九個月
已結束 3月31日 2022 |
| ||||||
經營活動現金流: | | | | | | | | | | | | | |
淨(虧損)收入
|
| | | $ | (30,774) | | | | | $ | 33,240 | | |
將淨(虧損)收入與
對帳的調整
|
| | | | | | | | | | | | |
經營活動提供(使用)的淨現金:
|
| | | | | | | | | | | | |
存貨減記
|
| | | | 10,800 | | | | | | — | | |
財產和設備折舊
|
| | | | 1,804 | | | | | | 2,438 | | |
無形資產攤銷
|
| | | | 3,041 | | | | | | 3,872 | | |
遞延融資成本攤銷(計入利息)
|
| | | | 125 | | | | | | 125 | | |
壞賬支出
|
| | | | 330 | | | | | | 170 | | |
處置固定資產收益
|
| | | | (3) | | | | | | — | | |
資產和負債經收購後的淨額變化
|
| | | | | | | | | | | | |
貿易應收賬款
|
| | | | 22,213 | | | | | | (5,539) | | |
應收關聯方
|
| | | | 245 | | | | | | 476 | | |
庫存
|
| | | | 80,814 | | | | | | (108,113) | | |
應付所得税\應收款項
|
| | | | (11,960) | | | | | | (1,905) | | |
經營性租賃使用權資產
|
| | | | 867 | | | | | | 3,190 | | |
經營租賃義務
|
| | | | (969) | | | | | | (3,391) | | |
其他資產
|
| | | | 5,606 | | | | | | (3,773) | | |
應付賬款
|
| | | | (73,313) | | | | | | (10,095) | | |
應計費用
|
| | | | (512) | | | | | | 5,662 | | |
經營活動提供(使用)的淨現金
|
| | | | 8,314 | | | | | | (83,643) | | |
投資活動現金流: | | | | | | | | | | | | | |
企業收購收到的現金,扣除獲得的現金後的淨額
|
| | | | 1 | | | | | | — | | |
投資活動提供的淨現金
|
| | | | 1 | | | | | | — | | |
融資活動的現金流: | | | | | | | | | | | | | |
融資租賃付款
|
| | | | — | | | | | | (773) | | |
賣方票據付款
|
| | | | — | | | | | | (3,750) | | |
循環信貸安排付款
|
| | | | (873,137) | | | | | | (1,078,603) | | |
循環信貸借款
|
| | | | 864,387 | | | | | | 1,158,328 | | |
融資預付款收益
|
| | | | — | | | | | | 3,377 | | |
出資
|
| | | | — | | | | | | 2,518 | | |
融資活動提供的淨現金(用於)
|
| | | | (8,750) | | | | | | 81,097 | | |
現金和現金等價物淨減少
|
| | |
|
(435)
|
| | | |
|
(2,546)
|
| |
期初現金
|
| | |
|
1,469
|
| | | |
|
4,028
|
| |
現金,期末
|
| | | $ | 1,034 | | | | | $ | 1,482 | | |
現金流量信息補充披露 | | | | | | | | | | | | | |
支付利息的現金
|
| | | $ | 10,128 | | | | | $ | 1,848 | | |
繳納所得税的現金
|
| | | $ | 586 | | | | | $ | 2,692 | | |
非現金投資活動補充披露 | | | | | | | | | | | | | |
以債務融資的固定資產
|
| | | $ | 8,252 | | | | | $ | — | | |
出資
|
| | | $ | 6,592 | | | | | $ | — | | |
| | |
三個月
已結束 2023年3月31日 |
| |
三個月
已結束 2022年3月31日 |
| |
九個月
已結束 2023年3月31日 |
| |
九個月
已結束 2022年3月31日 |
| ||||||||||||
淨(虧損)收入(千)
|
| | | $ | (7,750) | | | | | $ | 3,714 | | | | | $ | (30,774) | | | | | $ | 33,240 | | |
基本股份和稀釋股份
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | |
加權平均A類已發行普通股
|
| | | | 48,426,206 | | | | | | 47,500,000 | | | | | | 47,804,228 | | | | | | 47,500,000 | | |
A類普通股每股虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | |
- 基本版和稀釋版
|
| | | $ | (0.16) | | | | | $ | 0.08 | | | | | $ | (0.64) | | | | | $ | 0.70 | | |
(千元)
|
| |
2023年3月31日
|
| |
2022年6月30日
|
| ||||||
貿易應收賬款
|
| | | $ | 82,187 | | | | | $ | 101,064 | | |
少: | | | | | | | | | | | | | |
信貸損失準備
|
| | | | (286) | | | | | | (557) | | |
銷售退貨儲備,淨額
|
| | | | (1,694) | | | | | | (1,898) | | |
客户返利和折扣準備金
|
| | | | (763) | | | | | | 90 | | |
總免税額
|
| | | | (2,743) | | | | | | (2,365) | | |
貿易應收賬款,淨額
|
| | | $ | 79,444 | | | | | $ | 98,699 | | |
(千元)
|
| |
截至9個月
2023年3月31日 |
| |
截至9個月
2022年3月31日 |
| ||||||
第一大客户
|
| | | | 13.0% | | | | | | 23.6% | | |
2號客户
|
| | | | 10.9% | | | | | | * | | |
(千元)
|
| |
2023年3月31日
|
| |
2022年6月30日
|
| ||||||
第一大客户
|
| | | | 17.3% | | | | | | 21.4% | | |
2號客户
|
| | | | 15.3% | | | | | | * | | |
3號客户
|
| | | | 10.0% | | | | | | 14.2% | | |
(千元)
|
| |
2023年3月31日
|
| |
2022年6月30日
|
| ||||||
庫存
|
| | | $ | 173,029 | | | | | $ | 255,236 | | |
少:儲量
|
| | | | (9,972) | | | | | | (5,797) | | |
庫存,淨額
|
| | | $ | 163,057 | | | | | $ | 249,439 | | |
(千元)
|
| |
2023年3月31日
|
| |
2022年6月30日
|
| ||||||
其他資產 - Current | | | | | | | | | | | | | |
預付知識產權
|
| | | $ | 3,007 | | | | | $ | 2,443 | | |
預付保險
|
| | | | 532 | | | | | | 431 | | |
預付收購
|
| | | | — | | | | | | 2,243 | | |
預付運費
|
| | | | 143 | | | | | | 216 | | |
預付製造組件
|
| | | | 104 | | | | | | 79 | | |
預付租金
|
| | | | 1,302 | | | | | | — | | |
預付費維護
|
| | | | 1,209 | | | | | | 885 | | |
預付運輸用品
|
| | | | 1,555 | | | | | | 2,831 | | |
其他資產合計 - Current
|
| | | $ | 7,852 | | | | | $ | 9,128 | | |
其他長期資產
|
| | | | | | | | | | | | |
存款
|
| | | $ | 270 | | | | | $ | 3,748 | | |
其他長期資產合計
|
| | | $ | 270 | | | | | $ | 3,748 | | |
(千元)
|
| |
2023年3月31日
|
| |
2022年6月30日
|
| ||||||
財產和設備 | | | | | | | | | | | | | |
租賃改進
|
| | | $ | 1,680 | | | | | $ | 1,680 | | |
機械設備
|
| | | | 26,963 | | | | | | 19,440 | | |
傢俱和固定裝置
|
| | | | 1,749 | | | | | | 3,530 | | |
大寫軟件
|
| | | | 10,508 | | | | | | 11,451 | | |
資本租賃項下的設備
|
| | | | 12,488 | | | | | | 12,917 | | |
計算機設備
|
| | | | 1,626 | | | | | | 2,662 | | |
施工中
|
| | | | 154 | | | | | | 154 | | |
| | | | | 55,168 | | | | | | 51,834 | | |
減去:累計折舊和攤銷
|
| | | | (43,902) | | | | | | (48,550) | | |
總財產和設備,淨額
|
| | | | 11,266 | | | | | $ | 3,284 | | |
(千元)
|
| | | | | | |
商譽,截至2022年6月30日
|
| | | $ | 79,903 | | |
業務收購帶來的額外收益
|
| | | | 7,248 | | |
商譽,截至2023年3月31日
|
| | | $ | 87,151 | | |
(千元)
|
| |
2023年3月31日
|
| |
2022年6月30日
|
| ||||||
無形資產: | | | | | | | | | | | | | |
客户關係
|
| | | $ | 78,000 | | | | | $ | 78,000 | | |
商品名 - 聯盟
|
| | | | 5,200 | | | | | | 5,200 | | |
不參加競爭的約定
|
| | | | 10 | | | | | | 10 | | |
麥加客户關係
|
| | | | 8,023 | | | | | | 8,023 | | |
客户列表
|
| | | | 18,792 | | | | | | 9,760 | | |
合計
|
| | | $ | 110,025 | | | | | $ | 100,993 | | |
累計攤銷
|
| | | | (85,271) | | | | | | (82,229) | | |
無形資產,淨額
|
| | | $ | 24,754 | | | | | $ | 18,764 | | |
(千元)
|
| |
無形資產
|
| |||
截至2010年6月30日的年度 | | | | | | | |
2023
|
| | | $ | 1,767 | | |
2024
|
| | | | 4,223 | | |
2025
|
| | | | 3,651 | | |
2026
|
| | | | 3,339 | | |
2027
|
| | | | 3,289 | | |
之後
|
| | | | 8,485 | | |
預計攤銷總額
|
| | | $ | 24,754 | | |
(千元)
|
| |
2023年3月31日
|
| |
2022年6月30日
|
| ||||||
營銷資金應計項目
|
| | | $ | 3,762 | | | | | $ | 2,738 | | |
工資和工資税應計項目
|
| | | | 2,214 | | | | | | 3,904 | | |
其他費用的應計項目
|
| | | | 3,829 | | | | | | 4,931 | | |
應計費用合計
|
| | | $ | 9,805 | | | | | $ | 11,573 | | |
(千元)
|
| |
2023年3月31日
|
| |
2022年6月30日
|
| ||||||
美國銀行循環信貸協議
|
| | | $ | 127,426 | | | | | $ | 136,176 | | |
減去:遞延財務成本
|
| | | | (83) | | | | | | (208) | | |
循環信貸,淨額
|
| | | $ | 127,343 | | | | | $ | 135,968 | | |
| | |
三個月
已結束 3月31日 2023 |
| |
三個月
已結束 3月31日 2022 |
| |
九個月
已結束 3月31日 2023 |
| |
九個月
已結束 3月31日 2022 |
| ||||||||||||
租賃成本 | | | | | | | | | | | | | | | | | | | | | | | | | |
融資租賃成本: | | | | | | | | | | | | | | | | | | | | | | | | | |
使用權資產攤銷
|
| | | | 51 | | | | | | 122 | | | | | | 153 | | | | | | 597 | | |
租賃負債利息
|
| | | | 3 | | | | | | 5 | | | | | | 9 | | | | | | 23 | | |
運營租賃成本
|
| | | | 949 | | | | | | 1,133 | | | | | | 3,137 | | | | | | 3,399 | | |
短期 - 租賃成本
|
| | | | 14 | | | | | | — | | | | | | 36 | | | | | | — | | |
總租賃成本
|
| | | | 1,017 | | | | | | 1,260 | | | | | | 3,335 | | | | | | 4,019 | | |
其他信息 | | | | | | | | | | | | | | | | | | | | | | | | | |
計入租賃負債的金額所支付的現金:
|
| | | | | | | | | | | | | | | | | | | | | | | | |
融資租賃的營運現金流
|
| | | | 3 | | | | | | 6 | | | | | | 10 | | | | | | 26 | | |
經營租賃產生的營運現金流
|
| | | | 1,043 | | | | | | 1,218 | | | | | | 3,387 | | | | | | 3,614 | | |
融資租賃現金流
|
| | | | 53 | | | | | | 190 | | | | | | 158 | | | | | | 968 | | |
以新資產換取的使用權資產
融資租賃負債 |
| | | | 10,457 | | | | | | — | | | | | | 10,457 | | | | | | — | | |
以新資產換取的使用權資產
經營性租賃負債 |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | |
淨使用權資產重計量
|
| | | | — | | | | | | — | | | | | | (9) | | | | | | (1,190) | | |
加權平均剩餘租賃期限 - 融資
租期(年) |
| | | | 10.4 | | | | | | 2.1 | | | | | | 10.4 | | | | | | 2.1 | | |
加權平均剩餘租期−經營租賃(年)
|
| | | | 1.7 | | | | | | 2.6 | | | | | | 1.7 | | | | | | 2.6 | | |
加權平均貼現率 - 財務
租約 |
| | | | 3.7 | | | | | | 3.7 | | | | | | 3.7 | | | | | | 3.7 | | |
加權平均貼現率 - 經營租賃
|
| | | | 4.1 | | | | | | 4.1 | | | | | | 4.1 | | | | | | 4.1 | | |
(千元)
|
| |
經營租賃
|
| |
融資租賃
|
| ||||||
2023
|
| | | | 2,770 | | | | | | 585 | | |
2024
|
| | | | 4,033 | | | | | | 2,449 | | |
2025
|
| | | | 1,415 | | | | | | 2,635 | | |
2026
|
| | | | 130 | | | | | | 2,748 | | |
2027
|
| | | | — | | | | | | 1,176 | | |
租賃付款總額
|
| | | | 8,562 | | | | | | 9,807 | | |
扣除的利息
|
| | | | (214) | | | | | | (1,494) | | |
合計
|
| | | | 8,348 | | | | | | 8,313 | | |
(千元)
|
| |
截止三個月
2023年3月31日 |
| |
截至9個月
2023年3月31日 |
| ||||||
收入
|
| | | $ | 2,614 | | | | | $ | 13,219 | | |
淨收入
|
| | | | 364 | | | | | | 1,450 | | |
|
現金收購
|
| | | $ | 1 | | |
|
貿易應收賬款
|
| | | | 3,289 | | |
|
庫存
|
| | | | 5,232 | | |
|
無形資產
|
| | | | 9,031 | | |
|
其他資產
|
| | | | 19 | | |
|
應付賬款
|
| | | | (24,820) | | |
|
可識別淨資產(負債)合計
|
| | | | (7,248) | | |
|
商譽
|
| | | | 7,248 | | |
|
總體考慮
|
| | | $ | — | | |
|
Adara公共共享
|
| | | | 167,170 | | |
|
Adara贊助商股份
|
| | | | 1,500,000 | | |
|
傳統聯盟股份
|
| | | | 47,500,000 | | |
|
合併後普通股流通股合計
|
| | | | 49,167,170 | | |
|
股價
|
| | | $ | 3.30 | | |
|
每股行權價
|
| | | $ | 11.50 | | |
|
無風險利率
|
| | | | 3.58% | | |
|
預期波動率
|
| | | | 28.6% | | |
|
預期股息收益率
|
| | | | — | | |
| | |
截至2023年3月31日
|
| |||||||||||||||||||||
| | |
合計
|
| |
1級
|
| |
二級
|
| |
3級
|
| ||||||||||||
認股權證
|
| | | $ | 205 | | | | | $ | — | | | | | $ | — | | | | | $ | 205 | | |
(千美元,不包括股票和每股金額)
|
| |
年終了
2022年6月30日 |
| |
年終了
2021年6月30日 |
| |
年終了
2020年6月30日 |
| |||||||||
淨收入
|
| | | $ | 1,417,377 | | | | | $ | 1,323,567 | | | | | $ | 775,596 | | |
收入成本(不包括折舊和攤銷)
|
| | | | 1,234,995 | | | | | | 1,140,885 | | | | | | 656,485 | | |
運營費用 | | | | | | | | | | | | | | | | | | | |
分銷和履約費用
|
| | | | 64,260 | | | | | | 56,885 | | | | | | 35,877 | | |
銷售、一般和管理費用
|
| | | | 58,110 | | | | | | 57,249 | | | | | | 50,007 | | |
折舊攤銷
|
| | | | 8,259 | | | | | | 11,651 | | | | | | 15,784 | | |
交易成本
|
| | | | (251) | | | | | | 3,509 | | | | | | — | | |
IC光盤委員會
|
| | | | 9,907 | | | | | | 5,394 | | | | | | 8,182 | | |
財產和設備處置損失
|
| | | | — | | | | | | 87 | | | | | | — | | |
總運營費用
|
| | | | 140,285 | | | | | | 134,775 | | | | | | 109,850 | | |
營業收入
|
| | | | 42,098 | | | | | | 47,907 | | | | | | 9,261 | | |
其他費用 | | | | | | | | | | | | | | | | | | | |
利息支出,淨額
|
| | | | 4,056 | | | | | | 2,938 | | | | | | 3,524 | | |
其他費用合計
|
| | | | 4,056 | | | | | | 2,938 | | | | | | 3,524 | | |
所得税支出撥備前收入
|
| | | | 38,042 | | | | | | 44,969 | | | | | | 5,737 | | |
所得税費用
|
| | | | 9,423 | | | | | | 10,791 | | | | | | 376 | | |
淨收入
|
| | | | 28,619 | | | | | | 34,178 | | | | | | 5,361 | | |
其他綜合收益 | | | | | | | | | | | | | | | | | | | |
外幣折算
|
| | | | 7 | | | | | | 15 | | | | | | (318) | | |
綜合收入總額
|
| | | $ | 28,626 | | | | | | 34,193 | | | | | | 5,043 | | |
每股淨收益 - 基本版和稀釋版
|
| | | $ | 0.60 | | | | | $ | 0.72 | | | | | $ | 0.11 | | |
*計算每股淨收益時使用的股份
|
| | | | 47,500,000 | | | | | | 47,500,000 | | | | | | 47,500,000 | | |
每股實收資本分配情況
|
| | | $ | — | | | | | $ | 0.14 | | | | | $ | — | | |
(千元)
|
| |
2022年6月30日
|
| |
2021年6月30日
|
| ||||||
資產 | | | | | | | | | | | | | |
流動資產 | | | | | | | | | | | | | |
現金和現金等價物
|
| | | $ | 1,469 | | | | | $ | 4,028 | | |
貿易應收賬款,淨額
|
| | | | 98,699 | | | | | | 111,332 | | |
應收關聯方
|
| | | | 245 | | | | | | 1,476 | | |
庫存,淨額
|
| | | | 249,439 | | | | | | 141,661 | | |
其他流動資產
|
| | | | 9,128 | | | | | | 7,287 | | |
流動資產總額
|
| | | | 358,980 | | | | | | 265,784 | | |
財產和設備,淨額
|
| | | | 3,284 | | | | | | 6,330 | | |
經營性租賃使用權資產
|
| | | | 8,360 | | | | | | 12,658 | | |
商譽
|
| | | | 79,903 | | | | | | 79,903 | | |
無形資產,淨額
|
| | | | 18,764 | | | | | | 23,927 | | |
其他長期資產
|
| | | | 3,748 | | | | | | 361 | | |
總資產
|
| | | $ | 473,039 | | | | | $ | 388,963 | | |
負債和股東權益 | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | |
應付賬款
|
| | | $ | 198,187 | | | | | $ | 214,332 | | |
應計費用
|
| | | | 11,573 | | | | | | 13,555 | | |
融資租賃債務的當期部分
|
| | | | — | | | | | | 811 | | |
經營租賃債務的當前部分
|
| | | | 4,453 | | | | | | 4,622 | | |
賣方説明,當前
|
| | | | — | | | | | | 3,000 | | |
應付所得税
|
| | | | 418 | | | | | | 2,286 | | |
循環信貸安排,淨額
|
| | | | 135,968 | | | | | | — | | |
流動負債總額
|
| | | | 350,599 | | | | | | 238,606 | | |
循環信貸安排,淨額
|
| | | | — | | | | | | 53,580 | | |
非流動債務
|
| | | | 3,377 | | | | | | | | |
賣方説明,非流動
|
| | | | — | | | | | | 750 | | |
經營租賃義務
|
| | | | 4,864 | | | | | | 9,277 | | |
遞延納税義務
|
| | | | 5,271 | | | | | | 6,448 | | |
總負債
|
| | | | 364,111 | | | | | | 308,661 | | |
承付款和或有事項(注11) | | | | | | | | | | | | | |
股東權益 | | | | | | | | | | | | | |
優先股:每股面值0.0001美元,授權1,000,000股,0股已發行,未償還
|
| | | | — | | | | | | — | | |
*普通股:每股面值0.0001美元,授權1億股;已發行和未償還4750萬股
|
| | | | 5 | | | | | | 5 | | |
實收資本
|
| | | | 39,995 | | | | | | 39,995 | | |
庫存股
|
| | | | (2,674) | | | | | | (2,674) | | |
累計其他綜合損失
|
| | | | (66) | | | | | | (73) | | |
留存收益
|
| | | | 71,668 | | | | | | 43,049 | | |
股東權益合計
|
| | | | 108,928 | | | | | | 80,302 | | |
總負債和股東權益
|
| | | $ | 473,039 | | | | | $ | 388,963 | | |
(千元)
|
| |
年終了
2022年6月30日 |
| |
年終了
2021年6月30日 |
| |
年終了
2020年6月30日 |
| |||||||||
經營活動現金流: | | | | | | | | | | | | | | | | | | | |
淨收入
|
| | | $ | 28,619 | | | | | $ | 34,178 | | | | | $ | 5,361 | | |
將淨收入與
對帳的調整
|
| | | | | | | | | | | | | | | | | | |
經營活動提供(使用)的現金:
|
| | | | | | | | | | | | | | | | | | |
財產和設備折舊
|
| | | | 3,096 | | | | | | 5,623 | | | | | | 7,124 | | |
無形資產攤銷
|
| | | | 5,163 | | | | | | 5,772 | | | | | | 8,660 | | |
遞延融資成本攤銷(計入利息)
|
| | | | 165 | | | | | | 334 | | | | | | 358 | | |
壞賬支出
|
| | | | 496 | | | | | | 225 | | | | | | 155 | | |
遞延所得税
|
| | | | (1,177) | | | | | | 1,543 | | | | | | 1,286 | | |
固定資產處置損失
|
| | | | — | | | | | | 87 | | | | | | — | | |
資產和負債經收購後的淨額變化
|
| | | | | | | | | | | | | | | | | | |
貿易應收賬款
|
| | | | 12,138 | | | | | | 8,053 | | | | | | 13,684 | | |
應收關聯方
|
| | | | 1,231 | | | | | | 157 | | | | | | (1,633) | | |
庫存
|
| | | | (107,778) | | | | | | (8,617) | | | | | | 35,821 | | |
應付所得税\應收款項
|
| | | | (1,867) | | | | | | 4,453 | | | | | | (1,187) | | |
經營性租賃使用權資產
|
| | | | 4,299 | | | | | | (817) | | | | | | 3,137 | | |
經營租賃義務
|
| | | | (4,583) | | | | | | 664 | | | | | | (3,284) | | |
其他資產
|
| | | | (5,230) | | | | | | 1,980 | | | | | | 3,228 | | |
應付賬款
|
| | | | (16,146) | | | | | | 18,686 | | | | | | (38,761) | | |
應計費用
|
| | | | (1,980) | | | | | | 2,395 | | | | | | (6,560) | | |
經營活動提供(使用)的淨現金
|
| | | | (83,554) | | | | | | 74,718 | | | | | | 27,391 | | |
投資活動現金流: | | | | | | | | | | | | | | | | | | | |
資本支出
|
| | | | (50) | | | | | | (650) | | | | | | (2,702) | | |
為企業收購支付的現金,扣除現金後的淨額
已收購 |
| | | | — | | | | | | (65,409) | | | | | | (2,561) | | |
用於投資活動的淨現金
|
| | | | (50) | | | | | | (66,059) | | | | | | (5,263) | | |
融資活動的現金流: | | | | | | | | | | | | | | | | | | | |
賣方票據付款
|
| | | | (3,750) | | | | | | (4,750) | | | | | | — | | |
循環信貸安排付款
|
| | | | (1,346,442) | | | | | | (1,310,333) | | | | | | (724,783) | | |
循環信貸借款
|
| | | | 1,428,664 | | | | | | 1,318,518 | | | | | | 698,670 | | |
融資租賃付款
|
| | | | (811) | | | | | | (2,101) | | | | | | (2,478) | | |
債務收益
|
| | | | 3,377 | | | | | | — | | | | | | 1,378 | | |
資本分紅
|
| | | | — | | | | | | (6,811) | | | | | | — | | |
出資
|
| | | | — | | | | | | — | | | | | | 3,860 | | |
延期融資成本
|
| | | | — | | | | | | (500) | | | | | | — | | |
融資活動提供(使用)的淨現金
|
| | | | 81,038 | | | | | | (5,977) | | | | | | (23,353) | | |
現金和現金等價物淨增(減)
|
| | |
|
(2,566)
|
| | | |
|
2,682
|
| | | |
|
(1,225)
|
| |
貨幣換算對現金和現金等價物的淨影響
|
| | |
|
7
|
| | | |
|
15
|
| | | |
|
(318)
|
| |
期初現金
|
| | |
|
4,028
|
| | | |
|
1,331
|
| | | |
|
2,874
|
| |
現金,期末
|
| | | $ | 1,469 | | | | | $ | 4,028 | | | | | $ | 1,331 | | |
現金流量信息補充披露 | | | | | | | | | | | | | | | | | | | |
支付利息的現金
|
| | | $ | 2,878 | | | | | $ | 2,079 | | | | | $ | 3,272 | | |
繳納所得税的現金
|
| | | $ | 9,345 | | | | | $ | 6,540 | | | | | $ | 362 | | |
非現金投資活動補充披露 | | | | | | | | | | | | | | | | | | | |
根據資本租賃購得的財產和設備
|
| | | $ | — | | | | | $ | — | | | | | $ | 1,378 | | |
出具與收購相關的賣方票據
|
| | | $ | — | | | | | $ | 8,500 | | | | | $ | — | | |
PPP貸款豁免
|
| | | $ | — | | | | | $ | 1,740 | | | | | $ | — | | |
(千元)
|
| |
常見的
股票 已發佈 |
| |
標準桿
值 |
| |
實收金額
大寫 |
| |
成本
金庫 庫存 |
| |
累計
其他 綜合 收入(虧損) |
| |
保留
收入 |
| |
合計
|
| |||||||||||||||||||||
*2019年6月30日的餘額
|
| | | | 47,500,000 | | | | | $ | 5 | | | | | $ | 42,946 | | | | | $ | (2,675) | | | | | $ | 230 | | | | | $ | 3,510 | | | | | $ | 44,016 | | |
貨幣折算調整
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (318) | | | | | | — | | | | | | (318) | | |
出資
|
| | | | — | | | | | | — | | | | | | 3,860 | | | | | | — | | | | | | — | | | | | | — | | | | | | 3,860 | | |
淨收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 5,361 | | | | | | 5,361 | | |
2020年6月30日的餘額
|
| | | | 47,500,000 | | | | | $ | 5 | | | | | $ | 46,806 | | | | | $ | (2,675) | | | | | $ | (88) | | | | | $ | 8,871 | | | | | $ | 52,919 | | |
貨幣折算調整
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 15 | | | | | | — | | | | | | 15 | | |
實收資本分配情況
|
| | | | — | | | | | | — | | | | | | (6,811) | | | | | | — | | | | | | — | | | | | | — | | | | | | (6,811) | | |
購買庫存股
|
| | | | — | | | | | | — | | | | | | — | | | | | | 1 | | | | | | — | | | | | | — | | | | | | 1 | | |
淨收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 34,178 | | | | | | 34,178 | | |
2021年6月30日的餘額
|
| | | | 47,500,000 | | | | | $ | 5 | | | | | $ | 39,995 | | | | | $ | (2,674) | | | | | $ | (73) | | | | | $ | 43,049 | | | | | $ | 80,302 | | |
貨幣折算調整
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 7 | | | | | | — | | | | | | 7 | | |
淨收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 28,619 | | | | | | 28,619 | | |
2022年6月30日的餘額
|
| | | | 47,500,000 | | | | | $ | 5 | | | | | $ | 39,995 | | | | | $ | (2,674) | | | | | $ | (66) | | | | | $ | 71,668 | | | | | $ | 108,928 | | |
資產類別
|
| |
使用壽命
|
|
租賃改進
|
| | 5年 - 10年 | |
機械設備
|
| | 3年 - 7年 | |
傢俱和固定裝置
|
| | 5年 - 7年 | |
大寫軟件
|
| | 1個 - 3年 | |
資產類別
|
| |
使用壽命
|
|
資本租賃項下的設備
|
| | 5年 | |
計算機設備
|
| | 2 - 5年 | |
(千元)
|
| |
2022年6月30日
|
| |
2021年6月30日
|
| ||||||
貿易應收賬款
|
| | | $ | 101,064 | | | | | $ | 115,618 | | |
少: | | | | | | | | | | | | | |
壞賬準備
|
| | | | (557) | | | | | | (1,145) | | |
銷售退貨準備金,淨額
|
| | | | (1,898) | | | | | | (2,975) | | |
客户返利和折扣準備金
|
| | | | 90 | | | | | | (166) | | |
總免税額
|
| | | | (2,365) | | | | | | (4,286) | | |
貿易應收賬款,淨額
|
| | | $ | 98,699 | | | | | $ | 111,332 | | |
| | |
年終了
|
| |||||||||||||||
(千元)
|
| |
2022年6月30日
|
| |
2021年6月30日
|
| |
2020年6月30日
|
| |||||||||
第一大客户
|
| | | | 23.6% | | | | | | 23.7% | | | | | | 19.6% | | |
(千元)
|
| |
2022年6月30日
|
| |
2021年6月30日
|
| ||||||
第一大客户
|
| | | | 21.4% | | | | | | 12.2% | | |
2號客户
|
| | | | 14.2% | | | | | | * | | |
(千元)
|
| |
2022年6月30日
|
| |
2021年6月30日
|
| ||||||
庫存
|
| | | $ | 255,236 | | | | | $ | 145,740 | | |
少:儲量
|
| | | | (5,797) | | | | | | (4,079) | | |
庫存,淨額
|
| | | $ | 249,439 | | | | | $ | 141,661 | | |
(千元)
|
| |
2022年6月30日
|
| |
2021年6月30日
|
| ||||||
其他資產 - Current | | | | | | | | | | | | | |
預付知識產權
|
| | | $ | 2,443 | | | | | $ | 3,411 | | |
預付保險
|
| | | | 431 | | | | | | 2,011 | | |
預付收購
|
| | | | 2,243 | | | | | | — | | |
預付運費
|
| | | | 216 | | | | | | | | |
預付製造組件
|
| | | | 79 | | | | | | 167 | | |
預付費維護
|
| | | | 885 | | | | | | 165 | | |
預付運輸用品
|
| | | | 2,832 | | | | | | 1,533 | | |
其他資產合計 - Current
|
| | | $ | 9,129 | | | | | $ | 7,287 | | |
其他資產 - Long Term | | | | | | | | | | | | | |
存款
|
| | | $ | 3,748 | | | | | $ | 361 | | |
其他資產合計 - Long Term
|
| | | $ | 3,748 | | | | | $ | 361 | | |
(千元)
|
| |
2022年6月30日
|
| |
2021年6月30日
|
| ||||||
財產和設備 | | | | | | | | | | | | | |
租賃改進
|
| | | $ | 1,680 | | | | | $ | 1,597 | | |
機械設備
|
| | | | 19,440 | | | | | | 19,236 | | |
傢俱和固定裝置
|
| | | | 3,530 | | | | | | 2,622 | | |
大寫軟件
|
| | | | 11,451 | | | | | | 11,422 | | |
資本租賃項下的設備
|
| | | | 12,917 | | | | | | 12,917 | | |
計算機設備
|
| | | | 2,662 | | | | | | 2,665 | | |
施工中
|
| | | | 154 | | | | | | 104 | | |
| | | | | 51,834 | | | | | | 50,563 | | |
減去:累計折舊和攤銷
|
| | | | (48,550) | | | | | | (44,233) | | |
總財產和設備,淨額
|
| | | $ | 3,284 | | | | | $ | 6,330 | | |
(千元)
|
| |
生活
(單位:年) |
| |
攤銷
年終了 2021年6月30日 |
| |
06月30日
2021 |
| |
攤銷
年終了 2022年6月30日 |
| |
06月30日
2022 |
| ||||||||||||
可識別無形資產: | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
客户關係
|
| |
15
|
| | | $ | (4,331) | | | | | $ | 14,633 | | | | | $ | (3,690) | | | | | $ | 10,943 | | |
商品名 - 聯盟
|
| |
10
|
| | | | (382) | | | | | | 634 | | | | | | (254) | | | | | | 380 | | |
不參加競爭的約定
|
| |
7
|
| | | | (1) | | | | | | 4 | | | | | | (1) | | | | | | 3 | | |
麥加客户關係
|
| |
15
|
| | | | (575) | | | | | | 3,932 | | | | | | (575) | | | | | | 3,357 | | |
客户列表
|
| |
10 – 15
|
| | | | (739) | | | | | | 4,724 | | | | | | (643) | | | | | | 4,081 | | |
可識別無形資產總額:
|
| | | | | | $ | (6,028) | | | | | $ | 23,927 | | | | | $ | (5,163) | | | | | $ | 18,764 | | |
(千元)
|
| |
無形的
資產 |
| |||
截至2010年6月30日的年度 | | | | | | | |
2023
|
| | | $ | 4,056 | | |
2024
|
| | | | 3,470 | | |
2025
|
| | | | 2,898 | | |
2026
|
| | | | 2,586 | | |
2027
|
| | | | 2,536 | | |
之後
|
| | | | 3,218 | | |
預計攤銷總額
|
| | | $ | 18,764 | | |
(千元)
|
| |
2022年6月30日
|
| |
2021年6月30日
|
| ||||||
營銷資金應計項目
|
| | | $ | 2,738 | | | | | $ | 1,294 | | |
工資和工資税應計項目
|
| | | | 3,904 | | | | | | 6,833 | | |
其他費用的應計項目
|
| | | | 4,931 | | | | | | 5,428 | | |
應計費用合計
|
| | | $ | 11,573 | | | | | $ | 13,555 | | |
(千元)
|
| |
2022年6月30日
|
| |
2021年6月30日
|
| ||||||
美國銀行循環信貸協議
|
| | | $ | 136,176 | | | | | $ | 53,955 | | |
減去:遞延財務成本
|
| | | | (208) | | | | | | (375) | | |
循環信貸,淨額
|
| | | $ | 135,968 | | | | | $ | 53,580 | | |
| | |
截至2010年6月30日的年度
|
| |||||||||||||||
(千)
|
| |
2022
|
| |
2021
|
| |
2020
|
| |||||||||
所得税費用(福利): | | | | | | | | | | | | | | | | | | | |
當前:
|
| | | | | | | | | | | | | | | | | | |
聯邦政府
|
| | | $ | 7,937 | | | | | $ | 7,201 | | | | | $ | (1,759) | | |
狀態
|
| | | | 2,663 | | | | | | 2,304 | | | | | | 849 | | |
總電流
|
| | | $ | 10,599 | | | | | $ | 9,505 | | | | | $ | (910) | | |
延期:
|
| | | | | | | | | | | | | | | | | | |
聯邦政府
|
| | | | (951) | | | | | | 1,070 | | | | | | 1,137 | | |
狀態
|
| | | | (226) | | | | | | 216 | | | | | | 149 | | |
延期合計
|
| | | | (1,177) | | | | | | 1,286 | | | | | | 1,286 | | |
所得税費用
|
| | | $ | 9,423 | | | | | $ | 10,791 | | | | | $ | 376 | | |
| | |
截至2010年6月30日的年度
|
| | | | |||||||||||||||||||||||||||||||||
(千)
|
| |
2022
|
| |
2021
|
| |
2020
|
| | | | |||||||||||||||||||||||||||
按法定税率計提的聯邦所得税規定
|
| | | $ | 7,484 | | | | | | 21% | | | | | $ | 9,444 | | | | | | 21% | | | | | $ | 1,205 | | | | | | 21% | | | | | |
扣除聯邦福利後的州税
|
| | | | 2,437 | | | | | | 6% | | | | | | 2,520 | | | | | | 6% | | | | | | 997 | | | | | | 17% | | | | | |
餐飲娛樂
|
| | | | — | | | | | | 0% | | | | | | 6 | | | | | | 0% | | | | | | 18 | | | | | | 0% | | | | | |
國外衍生無形收入
|
| | | | (618) | | | | | | -2% | | | | | | (802) | | | | | | -2% | | | | | | (598) | | | | | | -10% | | | | | |
金額前無結轉退款
|
| | | | — | | | | | | 0% | | | | | | — | | | | | | 0% | | | | | | (1,216) | | | | | | -21% | | | | | |
債務減免和利息收入
|
| | | | — | | | | | | 0% | | | | | | — | | | | | | 0% | | | | | | — | | | | | | 0% | | | | | |
其他
|
| | | | 120 | | | | | | -1% | | | | | | (377) | | | | | | -1% | | | | | | (30) | | | | | | -1% | | | | | |
所得税費用
|
| | | $ | 9,423 | | | | | | 24% | | | | | $ | 10,791 | | | | | | 24% | | | | | $ | 376 | | | | | | 6% | | | | | |
| | |
截至2010年6月30日的年度
|
| |||||||||
(千)
|
| |
2022
|
| |
2021
|
| ||||||
遞延税金資產: | | | | ||||||||||
其他延期(ICDISC)
|
| | | $ | 583 | | | | | $ | 245 | | |
淨營業虧損
|
| | | | 30 | | | | | | 30 | | |
壞賬
|
| | | | 39 | | | | | | 83 | | |
遞延税金資產合計
|
| | | | 652 | | | | | | 358 | | |
遞延納税義務: | | | | | | | | | | | | | |
庫存
|
| | | | (324) | | | | | | (875) | | |
應計項目目前不可抵扣
|
| | | | (792) | | | | | | (98) | | |
預付費
|
| | | | (1,004) | | | | | | (1,224) | | |
財產和設備
|
| | | | (1,399) | | | | | | (1,924) | | |
商譽/無形資產
|
| | | | (2,404) | | | | | | (2,685) | | |
遞延納税負債合計
|
| | | | (5,923) | | | | | | (6,806) | | |
遞延税金淨負債
|
| | |
$
|
(5,271)
|
| | | |
$
|
(6,448)
|
| |
(千元)
|
| |
2022
|
| |
2021
|
| |
2020
|
| |||||||||
租賃成本 | | | | | | | | | | | | | | | | | | | |
融資租賃成本:
|
| | | | | | | | | | | | | | | | | | |
使用權資產攤銷
|
| | | $ | 675 | | | | | $ | 1,189 | | | | | $ | 1,095 | | |
租賃負債利息
|
| | | | 27 | | | | | | 81 | | | | | | 125 | | |
運營租賃成本
|
| | | | 4,515 | | | | | | 4,789 | | | | | | 3,827 | | |
短期租賃成本
|
| | | | 1,140 | | | | | | — | | | | | | — | | |
可變租賃成本
|
| | | | 1,633 | | | | | | 869 | | | | | | 680 | | |
總租賃成本
|
| | | $ | 7,990 | | | | | $ | 6,928 | | | | | $ | 5,727 | | |
其他信息 | | | | | | | | | | | | | | | | | | | |
租賃負債計量中包含的金額支付的現金: | | | | | | | | | | | | | | | | | | | |
融資租賃的營運現金流
|
| | | $ | 30 | | | | | $ | 86 | | | | | $ | 125 | | |
經營性租賃產生的營運現金流
|
| | | $ | 4,820 | | | | | $ | 4,944 | | | | | $ | 3,973 | | |
融資租賃產生的現金流
|
| | | | 1,070 | | | | | | 1,931 | | | | | | 1,720 | | |
以新融資租賃負債換取的使用權資產
|
| | | | — | | | | | | — | | | | | | 1,561 | | |
以資本化經營租賃負債交換獲得的使用權資產
|
| | | | — | | | | | | 3,640 | | | | | | 39 | | |
淨ROU重新測量
|
| | | | (651) | | | | | | 841 | | | | | | 169 | | |
| | |
截至2009年6月30日的年度
|
| |||||||||||||||
| | |
2022
|
| |
2021
|
| |
2020
|
| |||||||||
加權平均剩餘租賃期限 - 經營租賃
|
| | | | 2.33 | | | | | | 1.63 | | | | | | 2.13 | | |
加權平均剩餘租賃期限 - 融資租賃
|
| | | | 2.06 | | | | | | 3.12 | | | | | | 4.09 | | |
加權平均貼現率 - 經營租賃
|
| | | | 4.10 | | | | | | 3.35 | | | | | | 3.26 | | |
加權平均貼現率 - 融資租賃
|
| | | | 3.70 | | | | | | 4.46 | | | | | | 4.45 | | |
(千元)
|
| |
運行中
租約 |
| |||
2023
|
| | | | 4,403 | | |
2024
|
| | | | 4,019 | | |
2025
|
| | | | 1,402 | | |
2026
|
| | | | 99 | | |
租賃付款總額
|
| | | | 9,923 | | |
扣除的利息
|
| | | | (606) | | |
合計
|
| | | $ | 9,317 | | |
(千元)
|
| |
截至9個月
2021年6月30日 |
| |||
收入
|
| | | $ | 405,714 | | |
淨收入
|
| | | | 19,567 | | |
|
結賬時的現金
|
| | | $ | 71,859 | | |
|
賣家須知
|
| | | | 8,500 | | |
| | | | | $ | 80,359 | | |
(千元)
|
| | | | | | |
現金收購
|
| | | $ | 6,450 | | |
貿易應收賬款
|
| | | | 48,729 | | |
庫存
|
| | | | 70,267 | | |
其他資產
|
| | | | 1,779 | | |
應付賬款
|
| | | | (48,770) | | |
應計費用
|
| | | | (734) | | |
財產和設備
|
| | | | 2,638 | | |
採購總價
|
| | | $ | 80,359 | | |
| | |
年終了
|
| |||||||||
(千元)
|
| |
2021年6月30日
|
| |
2020年6月30日
|
| ||||||
收入
|
| | | $ | 1,414,039 | | | | | $ | 1,195,005 | | |
淨收入
|
| | | | 42,542 | | | | | | 3,402 | | |