華欽科技公布2024財年上半年財報，海外收入增長超過25%

^[1] "Non-GAAP運營費用"是一種Non-GAAP財務指標，其定義為不包括股份補償費用的運營費用，詳細信息請參閱"Unaudited Reconciliation of Non-GAAP and GAAP Results"。

^[2] "Non-GAAP銷售及市場費用"是一種Non-GAAP財務指標，其定義為不包括股份補償費用的銷售及市場費用，詳細信息請參閱"Unaudited Reconciliation of Non-GAAP and GAAP Results"。

^[3] "Non-GAAP管理費用"是一種Non-GAAP財務指標，其定義為不包括股份補償費用的管理費用，詳細信息請參閱"Unaudited Reconciliation of Non-GAAP and GAAP Results"。

^[4] "Non-GAAP凈利潤"是一種Non-GAAP的財務指標，其定義為不包括股份補償費用的凈利潤，詳細信息請參閱"Unaudited Reconciliation of Non-GAAP and GAAP Results"。

^[5] "歸屬于華欽科技股東的Non-GAAP凈利潤"是一種Non-GAAP財務指標，其定義為歸屬于華欽科技股東不包括股份補償費用的凈利潤，詳細信息請參閱"Unaudited Reconciliation of Non-GAAP and GAAP Results"。

CLPS INCORPORATION

CONDENSED CONSOLIDATED BALANCE SHEETS

 (Amounts in U.S. dollars ("$"), except for number of shares)

As of

December 31,

2023

(Unaudited)

June 30,

2023

(Audited)

ASSETS

Current assets:

Cash and cash equivalents

$

35,108,870

$

22,214,029

Restricted cash

89,539

87,604

Accounts receivable, net

39,092,817

48,515,467

Prepayments, deposits and other assets, net

3,279,971

1,665,736

Amounts due from related parties

465,582

391,271

Total Current Assets

$

78,036,779

$

72,874,107

Non-Current assets:

Property and equipment, net

21,404,190

20,112,305

Intangible assets, net

689,783

726,175

Operating lease right-of-use assets

3,006,854

815,324

Long-term investments

612,843

456,598

Prepayments, deposits and other assets, net

1,614,426

252,656

Amounts due from related parties

422,541

-

Deferred tax assets, net

115,975

81,899

Total Assets

$

105,903,391

$

95,319,064

LIABILITIES AND SHAREHOLDERS' EQUITY

Current liabilities:

Bank loans

$

15,699,530

$

10,554,617

Accounts payable

925,425

690,035

Accrued expenses and other current liabilities

379,474

324,021

Tax payables

1,860,960

2,503,375

Contract liabilities

1,189,953

918,470

Salaries and benefits payable

13,228,752

10,586,239

Operating lease liabilities

1,230,907

712,302

Amount due to related parties

25,344

24,889

Total Current Liabilities

$

34,540,345

$

26,313,948

Non-Current liabilities:

Operating lease liabilities

1,906,298

104,114

Deferred tax liabilities

111,057

185,382

Unrecognized tax benefit

2,843,667

2,320,918

Other non-current liabilities

904,793

885,901

 TOTAL LIABILITIES

$

40,306,160

$

29,810,263

Commitments and Contingencies

Shareholders' Equity

Common stock, $0.0001 par value, 100,000,000 shares authorized; 
      25,616,056 shares issued and outstanding as of December 31,
      2023;  23,650,122 shares issued and outstanding as of June 30,
      2023

2,562

2,365

Additional paid-in capital

60,914,080

58,183,383

Statutory reserves

5,517,142

5,356,828

Retained earnings

826,631

5,029,021

Accumulated other comprehensive losses

(3,116,935)

(3,990,594)

Total CLPS Incorporation's Shareholders' Equity

64,143,480

64,581,003

Noncontrolling Interests

1,453,751

927,798

Total Shareholders' Equity

65,597,231

65,508,801

Total Liabilities and Shareholders' Equity

$

105,903,391

$

95,319,064

CLPS INCORPORATION 

UNAUDITED CONDENSED CONSOLIDATED statements

of INCOME AND COMPREHENSIVE INCOME

(Amounts in U.S. dollars ("$"), except for number of shares)

For the six months ended
December 31,

2023

Revenues

$

71,774,201

$

76,760,811

Less: Cost of revenues (note 1)

(56,024,043)

(58,299,928)

Gross profit

15,750,158

18,460,883

Operating income (expenses):

Selling and marketing expenses (note 1)

2,724,226

2,684,075

Research and development expenses

3,194,918

4,359,214

General and administrative expenses (note 1)

11,184,626

10,694,588

Subsidies and other operating income

(437,598)

(620,702)

Total operating expenses

16,666,172

17,117,175

(Loss) income from operations

(916,014)

1,343,708

Other income

308,017

399,917

Other expenses

(198,043)

(183,695)

(Loss) income before income tax and share of income (loss) in equity
   investees

(806,040)

1,559,930

Provision for income taxes

337,563

185,196

(Loss) income before share of income in equity investees

Share of income in equity investees, net of tax

Net (loss) income

(1,143,603)

150,148

(993,455)

1,374,734

22,577

1,397,311

Less: Net income attributable to noncontrolling interests

494,080

129,881

Net (loss) income attributable to CLPS Incorporation's
shareholders

$

(1,487,535)

$

1,267,430

Other comprehensive income (loss)

Foreign currency translation income (loss)

$

905,532

$

(746,569)

Less: foreign currency translation income (loss) attributable to
noncontrolling interest

31,873

(35,064)

Other comprehensive income (loss) attributable to CLPS
Incorporation's shareholders

$

873,659

$

(711,505)

Comprehensive (loss) income attributable to

CLPS Incorporation's shareholders

$

(613,876)

$

555,925

Comprehensive income attributable to noncontrolling interests

525,953

94,817

Comprehensive (loss) income

$

(87,923)

$

650,742

Basic (loss) earnings per common share

$

(0.06)

$

0.05

Weighted average number of share outstanding – basic

24,814,349

23,626,122

Diluted (loss) earnings per common share

$

(0.06)

$

0.05

Weighted average number of share outstanding – diluted

24,814,349

23,643,457

Note:

(1)Includes share-based compensation expenses as follows:

       Cost of revenues

5,809

11,071

       Selling and marketing expenses

192,947

60,091

       General and administrative expenses

2,532,137

1,871,910

2,730,893

1,943,072

CLPS INCORPORATION

UNAUDITED RECONCILIATION OF NON-GAAP AND GAAP RESULTS

(Amounts in U.S. dollars ("$"), except for number of shares)

For the six months ended 

December 31,

2023

2022

Cost of revenues

$

(56,024,043)

$

(58,299,928)

Less: share-based compensation expenses

(5,809)

(11,071)

Non-GAAP cost of revenues

$

(56,018,234)

$

(58,288,857)

Selling and marketing expenses

$

(2,724,226)

$

(2,684,075)

Less: share-based compensation expenses

(192,947)

(60,091)

Non-GAAP selling and marketing
   expenses

$

(2,531,279)

$

(2,623,984)

General and administrative expenses

$

(11,184,626)

$

(10,694,588)

Less: share-based compensation expenses

(2,532,137)

(1,871,910)

Non-GAAP general and administrative
   expenses

$

(8,652,489)

$

(8,822,678)

Operating (loss) income

$

(916,014)

$

1,343,708

Add: share-based compensation expenses

2,730,893

1,943,072

Non-GAAP operating income

$

1,814,879

$

3,286,780

Operating Margin

(1.3)

%

1.8

%

Add: share-based compensation expenses

3.8

%

2.5

%

Non-GAAP operating margin

2.5

%

4.3

%

Net (loss) income

$

(993,455)

$

1,397,311

Add: share-based compensation expenses

2,730,893

1,943,072

Non-GAAP net income

$

1,737,438

$

3,340,383

Net (loss) income attributable to CLPS
   Incorporation's shareholders

$

(1,487,535)

$

1,267,430

Add: share-based compensation expenses

2,730,893

1,943,072

Non-GAAP net income attributable to
  CLPS Incorporation's shareholders

$

1,243,358

$

3,210,502

Weighted average number of share
   outstanding used in computing GAAP and
   non-GAAP basic earnings

24,814,349

23,626,122

GAAP basic (loss) earnings per common
   share

$

(0.06)

$

0.05

Add: share-based compensation expenses

0.11

0.09

Non-GAAP basic earnings per common
   share

$

0.05

$

0.14

Weighted average number of share
   outstanding used in computing GAAP
   diluted (loss) earnings

24,814,349

23,643,457

Weighted average number of share
   outstanding used in computing non-GAAP
   diluted earnings

24,814,477

23,643,457

GAAP diluted (loss) earnings per common
   share

$

(0.06)

$

0.05

Add: share-based compensation expenses

0.11

0.09

Non-GAAP diluted earnings per common
   share

$

0.05

$

0.14