所提供的初步展望和指导，以及集团近期在美国证券交易委员会的报告和备案中描述的风险和不确定性。此类报告可应要求由集团提供，或通过美国证券交易委员会网站 http://www.sec.gov 查询。集团没有义务也不承诺在此日期之后或在其他任何此类陈述的相应日期之后更新，修改或更正任何前瞻性声明。 Non-GAAP财务指标的使用 除了未显示的合并股东权益变动表、合并现金流量表和附注之外，简明合并财务信息按照美国公认会计原则（"U.S. GAAP"）编制。集团采用的Non-GAAP营业利润、Non-GAAP营业利润率、归属于华钦科技股东的Non-GAAP净利润以及基本和稀释的Non-GAAP每股净收益，均为Non-GAAP（非公认会计原则）财务指标。Non-GAAP营业利润是指不包括股份补偿费用的营业利润。Non-GAAP营业利润率是指非公认会计原则营业利润占收入的百分比。归属于华钦科技股东的Non-GAAP净利润是归属于华钦科技股东的不包括股份补偿费用的净利润。基本和稀释的Non-GAAP每股净收益是指归属于普通股股东的Non-GAAP净利润除以计算基本和稀释每股净收益时使用的加权平均股份数。集团认为，单独分析和排除股份补偿费用对非现金的影响，明确了其业绩构成部分。集团评价这些Non-GAAP的财务指标和GAAP的财务指标，以便更好地了解其经营业绩。集团使用Non-GAAP的财务指标来规划、预测和衡量预测结果。集团认为，Non-GAAP财务指标是投资者和分析师评估其经营业绩的有用补充信息，而无需考虑这些在公司经营中始终存在的重大经常性的非现金股份补偿费用的影响。然而，作为一种分析工具，使用Non-GAAP财务指标有着实质性的局限性。使用Non-GAAP财务指标的一个局限性是，这些指标不包括影响本期集团净利润的所有项目。此外，并非所有公司都以相同的方式计量Non-GAAP财务指标，因此它们可能无法与其他公司使用的其他类似名称的指标进行比较。鉴于上述限制，您不应将Non-GAAP财务指标与GAAP财务指标分离开看，也不能作为其替代指标。 这些Non-GAAP财务指标的列报不应被视为与根据GAAP编制和列报的财务信息相分离或作为其替代。集团鼓励投资者仔细考虑其在GAAP下的业绩，补充的Non-GAAP信息以及这些列报之间的调整，以更全面地了解其业务。有关这些Non-GAAP财务指标的更多信息，请参见以下"Unaudited Reconciliations of Non-GAAP and GAAP Results"。 详情请联系： 华钦科技集团公司 Rhon Galicha 投资者关系办公室 电话：+86-182-2192-5378 邮箱：ir@clpsglobal.com CLPS INCORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS (Amounts in U.S. dollars ("$"), except for number of shares) As of December 31, 2022 (Unaudited) June 30, 2022 (Audited) ASSETS Current assets: Cash and cash equivalents 37,551,244 18,396,987 Accounts receivable, net 45,048,831 53,769,887 Prepayments, deposits and other assets, net 2,963,071 4,215,414 Amounts due from related parties 429,369 377,642 Total Current Assets 85,992,515 76,759,930 Non-Current assets: Property and equipment, net 20,430,216 20,601,098 Intangible assets, net 920,605 970,044 Goodwill 2,412,933 2,363,841 Long-term investments 566,522 610,386 Prepayments, deposits and other assets, net 289,422 248,456 Deferred tax assets, net 305,258 327,040 Operating lease right-of-use assets 1,282,906 - Total Assets 112,200,377 101,880,795 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Bank loans 16,592,357 14,474,363 Accounts payable 397,437 343,597 Accrued expenses and other current liabilities 363,782 352,402 Tax payables 2,505,813 2,355,066 Contract liabilities 2,247,687 587,140 Salaries and benefits payable 14,928,223 12,203,933 Amount due to related parties 37,034 66,884 Operating lease liabilities, current 1,033,044 - Total Current Liabilities 38,105,377 30,383,385 Non-Current liabilities: Deferred tax liabilities 142,921 150,547 Operating lease liabilities, non-current 375,636 - Other non-current liabilities 3,202,410 3,546,263 TOTAL LIABILITIES 41,826,344 34,080,195 Commitments and Contingencies Shareholders' Equity Common stock, $0.0001 par value, 100,000,000 shares authorized; 23,626,122 shares issued and outstanding as of December 31, 2022; 22,444,822 shares issued and outstanding as of June 30, 2022 2,363 2,244 Additional paid-in capital 57,648,162 55,705,209 Statutory reserves 6,498,218 5,071,876 Retained earnings 6,138,216 6,323,792 Accumulated other comprehensive losses (1,261,753) (550,248) Total CLPS Incorporation's Shareholders' Equity 69,025,206 66,552,873 Noncontrolling Interests 1,348,827 1,247,727 Total Shareholders' Equity 70,374,033 67,800,600 Total Liabilities and Shareholders' Equity 112,200,377 101,880,795 CLPS INCORPORATION UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME (Amounts in U.S. dollars ("$"), except for number of shares) For the six months ended December 31, 2022 2021 Revenues 76,760,811 75,921,605 Less: Cost of revenues (note 1) (58,299,928) (53,609,609) Gross profit 18,460,883 22,311,996 Operating income (expenses): Selling and marketing expenses (note 1) 2,684,075 2,284,404 Research and development expenses 4,359,214 4,175,373 General and administrative expenses (note 1) 10,694,588 9,168,389 Subsidies and other operating income (620,702) (878,083) Total operating expenses 17,117,175 14,750,083 Income from operations 1,343,708 7,561,913 Other income 399,917 295,704 Other expenses (183,695) (475,269) Income before income tax and share of income (loss) in equity investees 1,559,930 7,382,348 Provision for income taxes 185,196 864,921 Income before share of income (loss) in equity investees Share of income (loss) in equity investees, net of tax Net income 1,374,734 22,577 1,397,311 6,517,427 (47,082) 6,470,345 Less: Net income attributable to noncontrolling interests 129,881 207,881 Net income attributable to CLPS Incorporation's shareholders 1,267,430 6,262,464 Other comprehensive income (loss) Foreign currency translation (loss) income (746,569) 500,376 Less: foreign currency translation (loss) income attributable to noncontrolling interest (35,064) 15,308 Other comprehensive (loss) income attributable to CLPS Incorporation's shareholders (711,505) 485,068 Comprehensive income attributable to CLPS Incorporation's shareholders 555,925 6,747,532 Comprehensive income attributable to noncontrolling interests 94,817 223,189 Comprehensive income 650,742 6,970,721 Basic earnings per common share* 0.05 0.31 Weighted average number of share outstanding – basic 23,626,122 20,374,035 Diluted earnings per common share* 0.05 0.31 Weighted average number of share outstanding – diluted 23,643,457 20,457,630 Note: (1) Includes share-based compensation expenses as follows: Cost of revenues 11,071 22,923 Selling and marketing expenses 60,091 109,375 General and administrative expenses 1,871,910 2,335,803 1,943,072 2,468,101 * The shares and per share data are presented on a retroactive basis to reflect the nominal share issuance. 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, 2022 2021 Cost of revenues 58,299,928 53,609,609 Less: share-based compensation expenses 11,071 22,923 Non-GAAP cost of revenues 58,288,857 53,586,686 Selling and marketing expenses 2,684,075 2,284,404 Less: share-based compensation expenses 60,091 109,375 Non-GAAP selling and marketing expenses 2,623,984 2,175,029 General and administrative expenses 10,694,588 9,168,389 Less: share-based compensation expenses 1,871,910 2,335,803 Non-GAAP general and administrative expenses 8,822,678 6,832,586 Operating income 1,343,708 7,561,913 Add: share-based compensation expenses 1,943,072 2,468,101 Non-GAAP operating income 3,286,780 10,030,014 Operating Margin 1.8 % 10.0 % Add: share-based compensation expenses 2.5 % 3.2 % Non-GAAP operating margin 4.3 % 13.2 % Net income 1,397,311 6,470,345 Add: share-based compensation expenses 1,943,072 2,468,101 Non-GAAP net income 3,340,383 8,938,446 Net income attributable to CLPS Incorporation's shareholders 1,267,430 6,262,464 Add: share-based compensation expenses 1,943,072 2,468,101 Non-GAAP net income attributable to CLPS Incorporation's shareholders 3,210,502 8,730,565 Weighted average number of share outstanding used in computing GAAP and non-GAAP basic earnings 23,626,122 20,374,035 GAAP basic earnings per common share 0.05 0.31 Add: share-based compensation expenses 0.09 0.12 Non-GAAP basic earnings per common share 0.14 0.43 Weighted average number of share outstanding used in computing GAAP diluted earnings 23,643,457 20,457,630 Weighted average number of share outstanding used in computing non-GAAP diluted earnings 23,643,457 20,457,630 GAAP diluted earnings per common share 0.05 0.31 Add: share-based compensation expenses 0.09 0.12 Non-GAAP diluted earnings per common share 0.14 0.43 lg...
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