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ARCPOINT TO HOST CONFERENCE CALL TO DISCUSS 2023 Q4 AND FULL YEAR FINANCIAL RESULTS

ARCPOINT TO HOST CONFERENCE CALL TO DISCUSS 2023 Q4 AND FULL YEAR FINANCIAL RESULTS

ARCPOINT 將舉辦電話會議,討論 2023 年第四季度和全年財務業績
GlobeNewswire ·  04/30 04:30

Greenville, South Carolina, April 29, 2024 (GLOBE NEWSWIRE) -- ARCpoint Inc. (TSXV: ARC) (the "Company" or "ARCpoint") a leading US-based franchise system providing drug testing, alcohol screening, DNA and direct to consumer ("DTC") clinical lab testing services, announces that it will host a conference call at 4pm Eastern time, Wednesday, May 1, 2024 to review the Company's 2023 full year and fourth quarter, ending December 31, 2023 results.

南卡羅來納州格林維爾,2024年4月29日(GLOBE NEWSWIRE)——總部位於美國的領先特許經營系統ArcPoint Inc.(TSXV:ARC)(“公司” 或 “ArcPoint”)是一家提供藥物測試、酒精篩選、DNA和直接面向消費者(“DTC”)臨床實驗室測試服務的領先特許經營系統,宣佈將於2024年5月1日星期三美國東部時間下午4點舉行電話會議,全面審查公司2023年的情況截至2023年12月31日的年度和第四季度業績。

The dial-in number for the conference call is as follows:

電話會議的撥入號碼如下:

Canada / USA Toll Free 1-844-763-8274
International Toll +1-647-484-8814

加拿大/美國免費電話 1-844-763-8274
國際電話 +1-647-484-8814

Callers should dial in 5 – 10 min prior to the scheduled start time and ask to join the ARCpoint call:

呼叫者應在預定開始時間前 5 — 10 分鐘撥號並要求加入 ArcPoint 通話:

ARCpoint President and CEO, John Constantine commented "We have worked hard to make progress in bringing our costs in line with revenues over the past 14 months, including recent new staffing and operational reductions. Together, all of these reductions have resulted in an approximately 45% reduction in our headcount and 30% reduction in our overall operating expenses since early 2023".

ArcPoint總裁兼首席執行官約翰·康斯坦丁評論說:“在過去的14個月中,我們一直在努力使成本與收入保持一致,包括最近新的人員裁減和運營裁員。自2023年初以來,所有這些裁員加起來使我們的員工人數減少了約45%,總運營支出減少了30%”。

Throughout April 2024, the Company enacted reductions in headcount as well as to operational and administrative costs that are expected to result in annualized savings of approximately $530,000 in staffing costs and $440,000 in operational and administrative costs. These recently completed reductions are in addition to the staffing and operational cuts totalling USD$2 million as previously reported by the Company in its news releases dated March 8 and October 17, 2023.

在整個2024年4月,公司削減了員工人數以及運營和管理成本,預計每年將節省約53萬美元的人員成本和44萬美元的運營和管理成本。正如該公司先前在2023年3月8日和10月17日的新聞稿中報告的那樣,最近完成的裁員和業務裁員總額爲200萬美元。

Mr. Constantine concluded, "While the effects of these cuts have been difficult, we believe they are necessary to bring longer term value to our shareholders as we seek to leverage our MyARCpointLabs technology platform to create a healthcare ecosystem that will drive more business to our franchisees and expand our distribution network through new partnerships."

康斯坦丁先生總結說:“儘管這些削減的影響很大,但我們認爲這些削減對於爲股東帶來長期價值是必要的,因爲我們正在尋求利用我們的MyArcPointLabs技術平台來創建一個醫療保健生態系統,爲我們的加盟商帶來更多業務,並通過新的合作伙伴關係擴大我們的分銷網絡。”

On July 10, 2023 the Company reported that it had launched its new consumer e-commerce platform, MyARCpointLabs. ("MAPL") MAPL was developed to make it easier for the Company's franchisees to attract and better serve individual healthcare consumers and for a greater number of consumers to purchase the Company's products and services more easily. By year end of 2023, every ARCpoint franchised location had MAPL integrated into their location and interfaced with their local website. MAPL also provides interface support with various other healthcare organizations and acts as the operations tool within the franchise system. The technology virtualizes the Company's consumer business model allowing for the expansion of the Company's footprint to other entities beyond traditional ARCpoint facilities and enabling franchisees to generate revenue prior to having a brick and mortar facility. MAPL also allows for the linking of diagnostic testing services with virtual physicians and other healthcare system constituents, such as independent pharmacies.

2023年7月10日,該公司報告說,它已經推出了新的消費者電子商務平台MyArcPointLabs。(“MAPL”)開發MAPL的目的是使公司的加盟商更容易吸引和更好地爲個人醫療保健消費者提供服務,並使更多的消費者更容易地購買公司的產品和服務。到2023年年底,每個ArcPoint特許經營地點都已將MAPL整合到其位置中,並與其本地網站進行了接口。MAPL還爲其他各種醫療保健組織提供接口支持,並充當特許經營系統中的運營工具。該技術虛擬化了公司的消費者業務模式,允許將公司的業務範圍擴展到傳統ArcPoint設施以外的其他實體,並使加盟商能夠在擁有實體設施之前創造收入。MAPL還允許將診斷測試服務與虛擬醫生和其他醫療保健系統組成部分(例如獨立藥房)聯繫起來。

On November 21, 2023, the Company further announced that it had implemented a new application programming interface ("API") with MD Care Group LLC, ("MD Care Group") a telehealth company, which provides consumers with cost-effective, virtual access to health care through a national network of thousands of board-certified physicians and health care providers. This allows ARCpoint customers to connect with MD Care Group's doctors, through MAPL, to discuss results from ARCpoint diagnostic tests or other medical concerns they may have. This opens the door for future opportunities for the creation of virtual primary care and urgent care centers anywhere ARCpoint services can be accessed.

2023年11月21日,該公司進一步宣佈,它已與遠程醫療公司MD Care Group LLC(“MD Care Group”)實施了新的應用程序編程接口(“API”),該公司通過由數千名董事會認證的醫生和醫療保健提供者組成的全國網絡爲消費者提供具有成本效益的虛擬醫療服務。這使ArcPoint客戶能夠通過MAPL與MD Care Group的醫生聯繫,討論ArcPoint診斷測試的結果或他們可能遇到的其他醫療問題。這爲未來在任何可以訪問 ArcPoint 服務的地方創建虛擬初級保健和緊急護理中心的機會打開了大門。

As at December 31, 2023, the Company had total cash on hand of approximately US$1.0 million, comprised of US$0.9 million in unrestricted cash and cash equivalents and US$0.1 million in Brand Fund restricted cash. Use of Brand Fund restricted cash is at the Company's discretion and is used to increase sales and the brand presence of the Company's entities and franchisees.

截至2023年12月31日,公司手頭現金總額約爲100萬美元,包括90萬美元的非限制性現金和現金等價物以及10萬美元的品牌基金限制性現金。品牌基金限制性現金的使用由公司自行決定,用於增加銷售額和公司實體和加盟商的品牌知名度。

All results below are reported under International Financial Reporting Standards and in US dollars.

以下所有結果均按照《國際財務報告準則》以美元報告。

Summary of 2023 Q4 Financial Results

2023 年第四季度財務業績摘要

  • Total revenues for the three months ended December 31, 2023, were $1.8 million compared to $1.3 million for the three months ended December 31, 2022. The increase in revenue for Q4 2023 versus Q4 2022 was primarily due to higher royalty and franchising revenues and also an increase in support service revenues provided to franchisees and lab services.
  • Net loss for the three months ended December 31, 2023, was $3.0 million compared to a net loss of $6.1 million for the three months ended December 31, 2022. The decrease in loss for Q4 2023 versus Q4 2022 was primarily due to a decrease in stock-based compensation of $1.0 million and a decrease in professional fees of $0.4 million. Net loss for Q4 2022 was higher also due to non-recurring items in the period including loss on conversion of convertible debt of $1.3 million and public listing expense and transaction costs of $2.2 million.
  • Operating cash flow for the three months ended December 31, 2023 was negative $0.2 million compared to negative $0.3 million for the three months ended December 31, 2022.
  • EBITDA for the three months ended December 31, 2023, was negative $2.7 million compared to negative $5.8 million for the three months ended December 31, 2022.
  • Adjusted EBITDA for the three months ended December 31, 2023, was negative $0.7 million compared to negative $1.3 million for the three months ended December 31, 2022. The decrease in negative Adjusted EBITDA for Q4 2023 versus Q4 2022 was primarily due to increase in revenues of $0.4 million and overall reduction in operating expenses.
  • 截至2023年12月31日的三個月,總收入爲180萬美元,而截至2022年12月31日的三個月,總收入爲130萬美元。與2022年第四季度相比,2023年第四季度的收入增長主要是由於特許權使用費和特許經營收入的增加,以及向加盟商和實驗室服務提供的支持服務收入的增加。
  • 截至2023年12月31日的三個月,淨虧損爲300萬美元,而截至2022年12月31日的三個月淨虧損爲610萬美元。與2022年第四季度相比,2023年第四季度的虧損減少主要是由於股票薪酬減少了100萬美元,專業費用減少了40萬美元。2022年第四季度的淨虧損增加也歸因於該期間的非經常性項目,包括130萬美元的可轉換債務轉換虧損以及220萬美元的公開上市費用和交易成本。
  • 截至2023年12月31日的三個月,運營現金流爲負20萬美元,而截至2022年12月31日的三個月,運營現金流爲負30萬美元。
  • 截至2023年12月31日的三個月,息稅折舊攤銷前利潤爲負270萬美元,而截至2022年12月31日的三個月,息稅折舊攤銷前利潤爲負580萬美元。
  • 截至2023年12月31日的三個月,調整後的息稅折舊攤銷前利潤爲負70萬美元,而截至2022年12月31日的三個月,調整後的息稅折舊攤銷前利潤爲負130萬美元。與2022年第四季度相比,2023年第四季度調整後息稅折舊攤銷前利潤爲負下降的主要原因是收入增加了40萬美元,運營費用總體減少。

Summary of 2023 Year-End Audited Financial Results

2023 年年終經審計的財務業績摘要

  • Total revenues of $6.7 million for the twelve months ended December 31, 2023 compared to $10.9 million for the twelve months ended December 31, 2022. The difference in revenue for 2023 versus 2022 was due to overall reduction in royalties and franchise fees and also reduction in support and lab services revenues.
  • Net loss of $8.9 million for twelve months ended December 31, 2023 compared to a net loss of $8.3 million for the twelve months ended December 31, 2022. The difference in net loss for 2023 versus 2022 was due to decline in revenues of $4.2 million partially offset by reduction in operating expenses of 0.8 million and listing expenses and transaction costs of $2.2 million.
  • Operating cash flow for the twelve months ended December 31, 2023 was negative $4.2 million compared to negative $0.1 million for the twelve months ended December 31, 2022.
  • EBITDA for the twelve months ended December 31, 2023, was negative $7.7 million compared to negative $7.3 million for the twelve months ended December 31, 2022.
  • Adjusted EBITDA for the twelve months ended December 31, 2023, was negative $4.3 million compared to negative $1.0 million for the twelve months ended December 31, 2022. The increase in negative Adjusted EBITDA was primarily due to a decline in revenues of $4.2 million partially offset by a reduction in operating expenses of$ 0.8 million.
  • 截至2023年12月31日的十二個月中,總收入爲670萬美元,而截至2022年12月31日的十二個月的總收入爲1,090萬美元。2023年與2022年的收入差異是由於特許權使用費和特許權使用費的總體減少以及支持和實驗室服務收入的減少。
  • 截至2023年12月31日的十二個月淨虧損爲890萬美元,而截至2022年12月31日的十二個月淨虧損爲830萬美元。2023年與2022年的淨虧損差異是由於收入下降420萬美元,部分被80萬美元的運營費用減少以及220萬美元的上市費用和交易成本的減少所抵消。
  • 截至2023年12月31日的十二個月的運營現金流爲負420萬美元,而截至2022年12月31日的十二個月爲負10萬美元。
  • 截至2023年12月31日的十二個月的息稅折舊攤銷前利潤爲負770萬美元,而截至2022年12月31日的十二個月的息稅折舊攤銷前利潤爲負730萬美元。
  • 截至2023年12月31日的十二個月調整後的息稅折舊攤銷前利潤爲負430萬美元,而截至2022年12月31日的十二個月的調整後息稅折舊攤銷前利潤爲負100萬美元。調整後息稅折舊攤銷前利潤的負增長主要是由於收入下降420萬美元,部分被運營費用減少80萬美元所抵消。

DEFINITION AND RECONCILIATION OF NON-IFRS FINANCIAL MEASURES
The Company reports certain non-IFRS measures that are used to evaluate the performance of its businesses and the performance of their respective segments. Securities regulators require such measures to be clearly defined and reconciled with their most comparable IFRS measures.

非國際財務報告準則財務指標的定義和對賬
公司報告了某些非國際財務報告準則指標,這些指標用於評估其業務業績及其相應部門的業績。證券監管機構要求明確界定此類衡量標準,並與其最具可比性的國際財務報告準則指標保持一致。

As non-IFRS measures generally do not have a standardized meaning, they may not be comparable to similar measures presented by other issuers. Rather, these are provided as additional information to complement those IFRS measures by providing further understanding of the results of the operations of the Company from management's perspective. Accordingly, these measures should not be considered in isolation, nor as a substitute for analysis of the Company's financial information reported under IFRS. Non-IFRS measures used to analyze the performance of the Company's businesses include "EBITDA" and "Adjusted EBITDA".

由於非國際財務報告準則指標通常沒有標準化含義,因此它們可能無法與其他發行人提出的類似指標進行比較。相反,這些是作爲額外信息提供的,目的是通過從管理層的角度進一步了解公司的經營業績,對這些國際財務報告準則的衡量標準進行補充。因此,不應孤立地考慮這些衡量標準,也不應將其作爲對公司根據《國際財務報告準則》報告的財務信息的分析的替代品。用於分析公司業務業績的非國際財務報告準則指標包括 “息稅折舊攤銷前利潤” 和 “調整後的息稅折舊攤銷前利潤”。

The Company believes that these non-IFRS financial measures provide meaningful supplemental information regarding the Company's performances and may be useful to investors because they allow for greater transparency with respect to key metrics used by management in its financial and operational decision-making. These financial measures are intended to provide investors with supplemental measures of the Company's operating performances and thus highlight trends in the Company's core businesses that may not otherwise be apparent when solely relying on the IFRS measures. These non-IFRS measures are calculated as follows:

公司認爲,這些非國際財務報告準則財務指標提供了有關公司業績的有意義的補充信息,可能對投資者有用,因爲它們可以提高管理層在財務和運營決策中使用的關鍵指標的透明度。這些財務指標旨在爲投資者提供衡量公司經營業績的補充指標,從而凸顯公司核心業務的趨勢,否則這些趨勢在僅依靠國際財務報告準則衡量標準時可能不明顯。這些非國際財務報告準則指標的計算方法如下:

"EBITDA" is comprised as income (loss) less interest, income tax and depreciation and amortization. Management believes that EBITDA is a useful indicator for investors, and is used by management, in evaluating the operating performance of the Company. See "Consolidated EBITDA and Adjusted EBITDA Reconciliation" appended to this press release for a quantitative reconciliation of EBITDA to the most directly comparable financial measure.

“息稅折舊攤銷前利潤” 由收入(虧損)減去利息、所得稅以及折舊和攤銷組成。管理層認爲,息稅折舊攤銷前利潤是投資者的有用指標,管理層使用它來評估公司的經營業績。有關息稅折舊攤銷前利潤與最直接可比財務指標的量化對賬,請參閱本新聞稿所附的 “合併息稅折舊攤銷前利潤和調整後息稅折舊攤銷前利潤對賬”。

"Adjusted EBITDA" is comprised as income (loss) less interest, income tax, depreciation, amortization, share-based compensation, Brand Fund revenue and expense timing difference, change in fair value of warrant liability, foreign exchange gain (loss) and other income / expenses not attributable to the operations of the Company. Management believes that EBITDA is a useful indicator for investors, and is used by management, in evaluating the operating performance of the Company. See "Consolidated EBITDA and Adjusted EBITDA Reconciliation" appended to this press release for a quantitative reconciliation of Adjusted EBITDA to the most directly comparable financial measure.

“調整後的息稅折舊攤銷前利潤” 包括收益(虧損)減去利息、所得稅、折舊、攤銷、基於股份的薪酬、品牌基金收入和支出時差、認股權證負債公允價值的變化、外匯收益(虧損)和其他不可歸因於公司運營的收入/支出。管理層認爲,息稅折舊攤銷前利潤是投資者的有用指標,管理層使用它來評估公司的經營業績。有關調整後息稅折舊攤銷前利潤與最直接可比財務指標的量化對賬,請參閱本新聞稿所附的 “合併息稅折舊攤銷前利潤和調整後息稅折舊攤銷前利潤對賬”。

A reconciliation of how the Company calculates EBITDA and Adjusted EBITDA is provide in the table appended to this press release.

本新聞稿所附表格列出了公司計算息稅折舊攤銷前利潤和調整後息稅折舊攤銷前利潤的對賬情況。

For more information, please see the audited annual Financial Statements (the "Financial Statements") and the annual Management Discussion & Analysis of the Company (MD&A") under the Company's profile at .

欲了解更多信息,請參閱公司簡介下的經審計的年度財務報表(“財務報表”)和公司年度管理層討論與分析(MD&A”),網址爲。

About ARCpoint Inc.
ARCpoint is a leading US-based franchise system that leverages technology along with brick-and-mortar locations to give businesses and individual consumers access to convenient, cost-effective healthcare information and solutions with transparent, up-front pricing, so that they can be proactive and preventative with their health and well-being. ARCpoint is based in Greenville, South Carolina, USA. ARCpoint Franchise Group LLC, formed under the laws of the state of South Carolina in February 2005, is the franchisor of ARCpoint Labs and supports over 130 independently owned locations. ARCpoint sells franchises to individuals throughout the United States and provides support in the form of marketing, technology and training to new franchisees. ARCpoint Corporate Labs LLC develops corporate-owned labs committed to providing accurate, cost-effective solutions for customers, businesses and physicians. AFG Services LLC serves as the innovation center of the ARCpoint group of companies as it builds a proprietary technology platform and a physician network to equip all ARCpoint labs with best-in-class tools and solutions to better serve their customers. The platform also digitalizes and streamlines administrative functions such as materials purchasing, compliance, billing and physician services for ARCpoint franchise labs and other clients.

關於 ArcPoint Inc.
ArcPoint 是一家總部位於美國的領先特許經營系統,它利用技術與實體店鋪爲企業和個人消費者提供方便、經濟實惠的醫療保健信息和解決方案,並提供透明、預先定價的預付價格,從而使他們能夠積極主動地爲自己的健康和福祉進行預防。ArcPoint 總部位於美國南卡羅來納州的格林維爾。ArcPoint 特許經營集團有限責任公司根據南卡羅來納州法律於 2005 年 2 月成立,是 ArcPoint Labs 的特許經營商,爲 130 多個獨立場所提供支持。ArcPoint 向美國各地的個人出售特許經營權,並以營銷、技術和培訓的形式向新的加盟商提供支持。ArcPoint Corporate Labs LLC 開發企業自有實驗室,致力於爲客戶、企業和醫生提供準確、經濟實惠的解決方案。AFG Services LLC是ArcPoint集團公司的創新中心,它建立了專有技術平台和醫生網絡,爲所有ArcPoint實驗室配備一流的工具和解決方案,以更好地爲客戶提供服務。該平台還對 ArcPoint 特許經營實驗室和其他客戶的管理職能進行了數字化和簡化,例如材料採購、合規、計費和醫生服務。

For more information, please contact:

欲了解更多信息,請聯繫:

ARCpoint Inc.
Jason Tong, Chief Financial Officer
Phone : (604) 889-7827
E-mail : invest@arcpointlabs.com

ArcPoint Inc
Jason Tong,首席財務官
電話:(604) 889-7827
電子郵件:invest@arcpointlabs.com

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION :

關於前瞻性信息的警示聲明:

Forward-Looking Information – this news release contains "forward-looking information" within the meaning of applicable Canadian securities laws which are based on ARCpoint's current internal expectations, estimates, projections, assumptions and beliefs and views of future events. Forward-looking information can be identified by the use of forward-looking terminology such as "expect", "likely", "may", "will", "should", "intend", "anticipate", "potential", "proposed", "estimate" and other similar words, including negative and grammatical variations thereof, or statements that certain events or conditions "may", "would" or "will" happen, or by discussions of strategy.

前瞻性信息 — 本新聞稿包含適用的加拿大證券法所指的 “前瞻性信息”,這些信息基於ArcPoint當前的內部預期、估計、預測、假設和信念以及對未來事件的看法。前瞻性信息可以通過使用前瞻性術語來識別,例如 “預期”、“可能”、“將”、“應該”、“打算”、“預期”、“潛在”、“提議”、“估計” 和其他類似詞語,包括其負面和語法變體,或關於某些事件或條件 “可能”、“將” 或 “將” 發生的陳述,或戰略討論。

The forward-looking information in this news release is based upon the expectations, estimates, projections, assumptions and views of future events which management believes to be reasonable in the circumstances. Forward-looking information includes estimates, plans, expectations, opinions, forecasts, projections, targets, guidance or other statements that are not statements of fact. Froward-looking information necessarily involve known and unknown risks, including, without limitation, risks associated with general economic conditions; adverse industry events; loss of markets; future legislative and regulatory developments; inability to access sufficient capital from internal and external sources, and/or inability to access sufficient capital on favourable terms; the ability of the Company to implement its business strategies, the COVID-19 pandemic; competition and other risks.

本新聞稿中的前瞻性信息基於對未來事件的預期、估計、預測、假設和觀點,管理層認爲這些預期、估計、預測、假設和觀點在這種情況下是合理的。前瞻性信息包括估計、計劃、預期、觀點、預測、預測、目標、指導或其他非事實陳述的陳述。前瞻性信息必然涉及已知和未知的風險,包括但不限於與總體經濟狀況相關的風險;不利的行業事件;市場損失;未來的立法和監管發展;無法從內部和外部來源獲得足夠的資本,和/或無法以優惠條件獲得足夠的資本;公司實施其業務戰略的能力、COVID-19 疫情;競爭和其他風險。

Any forward-looking information speaks only as of the date on which it is made, and except as required by law, the Company does not undertake any obligation to update or revise any forward-looking information, whether as a result of new information, future events or otherwise. New factors emerge from time to time, and it is not possible for the Company to predict all such factors. When considering the forward-looking information contained herein, readers should keep in mind the risk factors and other cautionary statements in the Company's disclosure documents filed with the applicable Canadian securities regulatory authorities on SEDAR at . The risk factors and other factors noted in the disclosure documents could cause actual events or results to differ materially from those described in any forward-looking information.

任何前瞻性信息僅代表截至其發佈之日,除非法律要求,否則公司沒有義務更新或修改任何前瞻性信息,無論是由於新信息、未來事件還是其他原因造成的。新的因素不時出現,公司不可能預測所有這些因素。在考慮此處包含的前瞻性信息時,讀者應記住公司在SEDAR上向適用的加拿大證券監管機構提交的披露文件中的風險因素和其他警示性陳述,網址爲。披露文件中指出的風險因素和其他因素可能導致實際事件或結果與任何前瞻性信息中描述的事件或結果存在重大差異。

Neither the TSX Venture Exchange nor its Regulation Services Provider (as that term is defined in the policies of the Exchange) accepts responsibility for the adequacy or accuracy of this Press release.

多倫多證券交易所風險交易所及其監管服務提供商(該術語在交易所政策中定義)均不對本新聞稿的充分性或準確性承擔責任。

ARCpoint Inc.
Consolidated EBITDA and Adjusted EBITDA Reconciliation
(Expressed in United States Dollars)

ArcPoint Inc
合併息稅折舊攤銷前利潤和調整後息折舊攤銷前利潤
(以美元表示)

  1. Finance expense comprised of interest on bank loans, notes payable and lease liabilities
  2. Share-based compensation expense comprised of non-cash compensation
  3. Other income comprised of government assistance benefit received pertaining to the COVID-19 pandemic.
  4. One-time legal and professional fees refer to expenses and other transactional costs incurred for financings and restructuring completed in 2022 and one-time legal fees in 2023.
  5. The Group operates a Brand Fund established to collect and administer funds contributed for use in advertising and promotional programs designed to increase sales and enhance the reputation of the Group and its franchisees. The Group reports contributions and expenditures on a gross basis on the Group's statement of profit and loss. Brand Fund contributions are recognized as revenue when invoiced, as the Group has full discretion on how and when the Brand Fund revenues are spent. Brand Fund revenue received may not equal advertising expenditures for the period due to timing of promotions and this difference is recognized to earnings. This adjustment is made to normalize for the timing difference of the Brand Fund revenues and Brand Fund expenditures.
  6. In the current fiscal year, the Group revised the capitalized commissions amortization period from 10 to 7 years which in management's view more accurately reflect the average franchisee period they relate to. The Company recorded accelerated amortization of the asset of $722,663 during the year ended December 31, 2023 and have a remaining net book value of $2,510,012.
  1. 財務費用包括銀行貸款利息、應付票據和租賃負債
  2. 基於股份的薪酬支出包括非現金薪酬
  3. 其他收入包括獲得的與 COVID-19 疫情有關的政府援助補助金。
  4. 一次性法律和專業費用是指2022年完成的融資和重組以及2023年完成的一次性律師費所產生的費用和其他交易成本。
  5. 集團運營品牌基金,旨在收集和管理用於廣告和促銷計劃的捐款,這些資金旨在增加銷售額並提高集團及其加盟商的聲譽。專家組在集團損益表中按毛額報告繳款和支出。品牌基金的捐款在開具發票時被確認爲收入,因爲集團對品牌基金收入的使用方式和時間擁有完全的自由裁量權。由於促銷的時機,收到的品牌基金收入可能不等於該期間的廣告支出,這種差額將計入收益。進行此調整是爲了使品牌基金收入和品牌基金支出的時間差異正常化。
  6. 在本財年中,集團將資本化佣金攤還期從10年修訂爲7年,管理層認爲,這更準確地反映了與之相關的平均加盟期限。在截至2023年12月31日的年度中,該公司加速攤銷了722,663美元的資產,剩餘賬面淨值爲2510,012美元。

譯文內容由第三人軟體翻譯。


以上內容僅用作資訊或教育之目的,不構成與富途相關的任何投資建議。富途竭力但無法保證上述全部內容的真實性、準確性和原創性。
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