附錄 99.1
ETAO 國際有限公司及子公司
合併資產負債表
（以美元計，股票和每股數據除外）
| | |
截至截至 | |
| | |
6/30/2023 | | |
12/31/2022 | |
| 資產 | |
| | |
| |
| 流動資產： | |
| | |
| |
| 現金 | |
$ | 772,048 | | |
$ | 693,781 | |
| 限制性現金 | |
| 1,327,463 | | |
| - | |
| 應收賬款 | |
| 1,211,866 | | |
| 1,425,824 | |
| 向供應商提供的預付款 | |
| 4,069 | | |
| 66,638 | |
| 其他應收賬款和預付款 | |
| 55,526 | | |
| 59,682 | |
| 庫存 | |
| 115,512 | | |
| 301,810 | |
| 流動資產總額 | |
| 3,486,484 | | |
| 2,547,735 | |
| | |
| | | |
| | |
| 財產、廠房和設備，淨額 | |
| 185,979 | | |
| 173,342 | |
| 無形資產，淨額 | |
| 22,780 | | |
| 24,005 | |
| 長期預付費用 | |
| (15,362 | ) | |
| - | |
| 使用權資產 | |
| 447,645 | | |
| 471,716 | |
| 關聯方應收賬款 | |
| 300,975 | | |
| 147,385 | |
| 非流動資產總額 | |
| 942,017 | | |
| 816,448 | |
| 總資產 | |
$ | 4,428,501 | | |
$ | 3,364,183 | |
| | |
| | | |
| | |
| 負債 | |
| | | |
| | |
| 流動負債： | |
| | | |
| | |
| 銀行貸款 | |
$ | 137,574 | | |
$ | 166,717 | |
| 應付賬款-交易 | |
| 222,494 | | |
| 342,446 | |
| 客户預付款 | |
| 285,265 | | |
| 310,548 | |
| 應計費用和其他應付賬款 | |
| 426,498 | | |
| 419,887 | |
| 應付經營租約，當期 | |
| 116,747 | | |
| 123,025 | |
| 流動負債總額 | |
| 1,188,578 | | |
| 1,362,623 | |
| | |
| | | |
| | |
| 應付票據 | |
| 1,319,487 | | |
| - | |
| 關聯方應付款 | |
| 84,513 | | |
| 597,387 | |
| 應付經營租約，非當期 | |
| 303,431 | | |
| 319,748 | |
| 負債總額 | |
| 2,896,009 | | |
| 2,279,758 | |
| | |
| | | |
| | |
| 承付款和意外開支 | |
| | | |
| | |
| | |
| | | |
| | |
| 公平 | |
| | | |
| | |
| B 類普通股 | |
| | | |
| 330 | |
| A 類普通股（美元）0.0001每股面值；96,700,000截至2022年12月31日的已發行和流通股票 | |
| 9,670 | | |
| 9,670 | |
| 額外實收資本 | |
| 877,742,498 | | |
| 877,742,498 | |
| 累計赤字 | |
| (876,019,100 | ) | |
| (876,517,003 | ) |
| 累計其他綜合虧損 | |
| (176,551 | ) | |
| (100,955 | ) |
| Etao 的股東權益 | |
| 1,556,517 | | |
| 1,134,540 | |
| 非控股權益 | |
| (24,025 | ) | |
| (50,115 | ) |
| 總權益 | |
| 1,532,492 | | |
| 1,084,425 | |
| 負債總額和股東權益 | |
$ | 4,428,501 | | |
$ | 3,364,183 | |
ETAO 國際有限公司、
有限公司和子公司，
合併損益表和綜合虧損表
（以美元計，股票和每股數據除外）
| | |
在截至的六個月中
6月30日 | |
| | |
2023 | | |
2022 | |
| 淨收入 | |
$ | 1,923,283 | | |
$ | 1,093,836 | |
| 收入成本 | |
| (1,209,423 | ) | |
| (603,592 | ) |
| 毛利 | |
| 713,860 | | |
| 490,244 | |
| | |
| | | |
| | |
| 運營費用： | |
| | | |
| | |
| 銷售費用 | |
| (350,936 | ) | |
| (76,055 | ) |
| 一般和行政 | |
| (1,857,617 | ) | |
| (133,875 | ) |
| 研究和開發費用 | |
| (22,055 | ) | |
| - | |
| 運營費用總額 | |
| (2,230,608 | ) | |
| (209,930 | ) |
| 運營收入（虧損） | |
| (1,516,748 | ) | |
| 280,314 | |
| | |
| | | |
| | |
| 其他收入（虧損）： | |
| | | |
| | |
| 其他收入 | |
| 38,053 | | |
| 2,371 | |
| 利息收入 | |
| 2,918 | | |
| - | |
| 利息支出 | |
| (4,004 | ) | |
| (3,694 | ) |
| 其他開支 | |
| (352 | ) | |
| (2,322 | ) |
| 其他收入總額/（虧損） | |
| 36,615 | | |
| (3,645 | ) |
| | |
| | | |
| | |
| 所得税支出前的利潤（虧損） | |
| (1,480,133 | ) | |
| 276,669 | |
| | |
| | | |
| | |
| 所得税支出 | |
| (7,146 | ) | |
| (614 | ) |
| 持續經營業務的淨利潤（虧損） | |
$ | (1,487,729 | ) | |
$ | 276,055 | |
| | |
| | | |
| | |
| 非控股權益（收益）損失 | |
| (24,700 | ) | |
| (79,812 | ) |
| 歸屬於股東的淨利潤（虧損） | |
| (1,511,979 | ) | |
| 196,243 | |
| 其他綜合收益（虧損）： | |
| | | |
| | |
| 扣除所得税後的外幣折算損失 | |
| (75,596 | ) | |
| (16,716 | ) |
| 綜合收益總額（虧損） | |
$ | (1,587,575 | ) | |
$ | 179,527 | |
| | |
| | | |
| | |
每股普通股虧損，基本和攤薄後 | |
| (1.15 | ) | |
| | |
已發行普通股、基本股和攤薄後普通股的加權平均數 | |
| 102,445,851 | | |
| | |
0.08102445881假的--12-31Q22023-06-30000193969600019396962023-01-012023-06-3000019396962023-06-3000019396962022-12-310001939696US-GAAP：關聯黨成員2023-06-300001939696US-GAAP：關聯黨成員2022-12-310001939696US-GAAP：普通階級成員2023-06-300001939696US-GAAP：普通階級成員2022-12-3100019396962022-01-012022-06-30iso421:USDiso421:USDxbrli: 股票xbrli: 股票