附件 99.1
DIH发布2025年第二季度财务业绩,并重申2024年6月30日的10-Q表格
美国马萨诸塞州诺威尔 – 2024年11月14日 DIH Holding US, Inc.("DIH")(纳斯达克:DHAI)是一家全球性的先进机器人设备提供商,致力于用于物理康复,采用互动方式结合视觉刺激,以便在行走障碍、平衡能力下降和/或手臂及手部功能受损的患者中进行临床研究和强化功能康复及训练。今天,该公司宣布截至2024年9月30日的第二财政季度财务业绩,并重申截至2024年6月30日的第一财政季度财务业绩,以反映2024年6月末销售的两台设备的收入及相关销售成本确认的时间问题。
最近的亮点
“我们的财务结果代表了连续多个季度的强劲营业收入增长和财务表现,”DIH的董事长兼首席执行官Jason Chen表示。“我们很高兴在这一季度实现了税前正收入,同时也认可我们的毛利率结构出现了显著变化。尽管我们将继续优先考虑提升运营效率,但我们正在调整2025年其余时间的营业收入指导,以应对某些宏观环保母基条件及其他业务因素。我们现在预计2025财年营业收入将达到$6000万至$6700万。”
2024年9月30日结束的第二财季财务结果
Revenue for the three months ended September 30, 2024 increased by $510万, or 39.1%, to $1820万 from $1310万 for the three months ended September 30, 2023. The overall increase was primarily due to an increase in devices sold of $490万, or 48.8% year over year. The increase in devices revenue was primarily driven by higher sales volume in EMEA. Services revenue remained flat as compared to the prior period. Other revenue increased by $20万 to $40万 for the three months ended September 30, 2024 compared to $20万 for the three months ended September 30, 2023. Total revenue in the EMEA and in the Americas increased by $450万 and $80万, respectively, to $1070万 and $460万 for the three months ended September 30, 2024 compared to $620万 and $380万 for the three months ended September 30, 2023. The increase was partially offset by a decrease in sales in APAC of $10万.
The impact due to foreign currency translation is immaterial for the three months ended September 30, 2024.
Gross profit for the second fiscal quarter ended September 30, 2024, was $960万, an increase of 76.7% compared to the prior year period. The increase was driven by an increase of $450万 in sales primarily in the EMEA region. Cost of sales was improved as compared to September 30, 2023, and was driven in part by a provision adjustment in the prior year that was not recurring in the current period and the realization of an average 10% price increase implemented in the prior year for any new orders placed after the effective date of the increase. Due to the significant order intake in the last half of fiscal year 2024, the impact of the price increase is largely realized in fiscal year 2025 and beyond.
Selling, general and administrative expenses for the three months ended September 30, 2024 decreased by $60万, or 9.6%, to $580万 from $640万 for the three months ended September 30, 2023. The decrease was driven by a $50万 decrease in professional service fees during the three months ended September 30, 2024 because professional expenses incurred during three months ended September 30, 2023 were related to the business combination and are not recurring.
截至2024年9月30日的三个月研发费用增加了30万,或20.6%,从2023年9月30日的160万增至190万。增加主要归因于相关的20万的摊销费用。
与在2024年9月30日结束的三个月内准备好投入使用的资本化软件相关的摊销费用增加了10万以及员工薪酬的增加。
截至2024年9月30日,现金及现金等价物总计为180万。
2025财年展望
公司已将2025财年的预计营业收入修订为在6000万到6700万之间。
2024年6月30日10-Q表的重述
在编制截至2024年9月30日的三个月和六个月的基本报表时,公司识别出两项设备销售及相关销售成本,这些销售应在2024年6月30日转移控制时确认。这些设备销售在最初发布的10-Q表中未被记录。上述2024年6月30日非依赖期的未经审计的合并财务报表中的错误将在重述的财务报表中纠正,并在之前提交的10-Q表的修正案和Form S-1的后效修正案中进行修正。
由于公司重述2024年6月30日的非依赖期,我们借此机会针对在当前审核期间识别出的不重要的调整,或在之前的审核期间被忽略的调整进行调整。 财务数据包括任何重述的金额作为附录表格包含在本新闻稿中。2024年6月30日10Q-A和2024年9月30日10Q将于2024年11月19日前提交。
关于DIH Holding US,Inc。
DIH是“传递灵感和健康”愿景的代表,致力于通过提供设备和解决方案实现残疾和功能障碍人士的日常生活改进。DIH是一个全球领先半导体科技提供商,提供先进的物理康复机器人设备,采用交互式视觉刺激模式,为行走障碍、平衡降低和或手臂和手持功能受损的患者提供临床研究和功能重建训练。DIH由全球领先的市场细分技术提供商合并而成,是一家具有变革性的康复解决方案提供商,巩固了一项主要是碎片状和劳动密集的行业。
关于前瞻性声明的注意事项
本新闻稿包含某些非历史事实陈述,也包含了《1995年私人证券诉讼改革法案》下的安全港条款。这些非历史事实陈述包括有关本次商业结盟、DIH所提供的服务及其所经营的市场以及DIH预测的未来业绩的某些声明。这些朝着例示性目的提供的前瞻性陈述以及基于其当前的期望和假设所进行的对未来事件的预期和其他声明,因此受到可能导致实际结果与预期结果相差甚远的风险和不确定性的影响。这些风险和不确定性包括但不限于:一般经济、政治和商业条件;DIH实现其预测收入的能力;DIH无法实现最近完成的商业结盟所预期的收益以及在需要额外债务或股本资金时对其进行访问的能力。虽然DIH有意在未来某个时候更新这些前瞻性陈述,但DIH明确宣布不承担任何义务去这样做。
投资者联系人
Greg Chodaczek
332-895-3230
Investor.relations@dih.com
DIH HOLDING US公司。
合并资产负债表
(以千为单位,除股份和每股数据外,未经审计)
|
|
截至2024年9月30日 |
|
|
截至2024年3月31日 |
|
||
资产 |
|
|
|
|
|
|
||
流动资产: |
|
|
|
|
|
|
||
现金及现金等价物 |
|
$ |
1,759 |
|
|
$ |
3,225 |
|
受限现金 |
|
|
300 |
|
|
|
— |
|
应收账款,扣除$233和$667的准备金后 |
|
|
6,383 |
|
|
|
5,197 |
|
净存货 |
|
|
9,591 |
|
|
|
7,830 |
|
应收关联方款项 |
|
|
6,133 |
|
|
|
5,688 |
|
其他流动资产 |
|
|
5,608 |
|
|
|
5,116 |
|
总流动资产 |
|
|
29,774 |
|
|
|
27,056 |
|
物业及设备,净额 |
|
|
790 |
|
|
|
530 |
|
资本化的软件,净额 |
|
|
1,992 |
|
|
|
2,131 |
|
其他无形资产,净额 |
|
|
380 |
|
|
|
380 |
|
租赁权利资产,净额 |
|
|
4,182 |
|
|
|
4,466 |
|
其他税务资产 |
|
|
128 |
|
|
|
267 |
|
其他资产 |
|
|
948 |
|
|
|
905 |
|
总资产 |
|
$ |
38,194 |
|
|
$ |
35,735 |
|
负债和逆差 |
|
|
|
|
|
|
||
流动负债: |
|
|
|
|
|
|
||
应付账款 |
|
$ |
5,231 |
|
|
$ |
4,305 |
|
员工报酬 |
|
|
3,813 |
|
|
|
2,664 |
|
应付关联方 |
|
|
10,322 |
|
|
|
10,192 |
|
递延营收的当前部分 |
|
|
5,900 |
|
|
|
5,211 |
|
制造保修责任 |
|
|
621 |
|
|
|
513 |
|
长期租赁负债的流动部分 |
|
|
1,494 |
|
|
|
1,572 |
|
可转换债务的当前到期部分,按公允价值计量 |
|
|
1,991 |
|
|
|
— |
|
来自客户的预付款 |
|
|
8,945 |
|
|
|
10,562 |
|
应计费用和其他流动负债(按公允价值计量为480美元) |
|
|
11,046 |
|
|
|
9,935 |
|
总流动负债 |
|
|
49,363 |
|
|
|
44,954 |
|
可转换债务,扣除当前到期部分,按公允价值计量 |
|
|
928 |
|
|
|
— |
|
应付票据 - 关联方 |
|
|
9,404 |
|
|
|
11,457 |
|
非流动递延收益 |
|
|
4,943 |
|
|
|
4,670 |
|
长期租赁负债 |
|
|
2,731 |
|
|
|
2,917 |
|
递延所得税负债 |
|
|
86 |
|
|
|
112 |
|
其他非流动负债 |
|
|
5,134 |
|
|
|
4,171 |
|
总负债 |
|
$ |
72,589 |
|
|
$ |
68,281 |
|
承诺和 contingencies |
|
|
|
|
|
|
||
赤字: |
|
|
|
|
|
|
||
优先股,面值$0.00001;授权10,000,000股;截至2024年9月30日和2024年3月31日没有发行和流通的股份 |
|
|
— |
|
|
|
— |
|
普通股,面值$0.0001;授权100,000,000股;截至2024年9月30日和2024年3月31日已发行和流通34,544,935股 |
|
|
3 |
|
|
|
3 |
|
股本溢价 |
|
|
3,323 |
|
|
|
2,613 |
|
累积赤字 |
|
|
(35,756 |
) |
|
|
(35,212 |
) |
累积其他综合收益(损失) |
|
|
(1,965 |
) |
|
|
50 |
|
总亏损 |
|
$ |
(34,395 |
) |
|
$ |
(32,546 |
) |
总负债和赤字 |
|
$ |
38,194 |
|
|
$ |
35,735 |
|
DIH HOLDING US, INC.
综合损益表
(以千为单位,除每股数据外,未经审计)
|
截至9月30日的三个月 |
|
|
截至9月30日的六个月内 |
|
|||||||||||
|
|
2024 |
|
|
2023 |
|
|
2024 |
|
|
2023 |
|
||||
收入 |
|
$ |
18,162 |
|
|
$ |
13,060 |
|
|
$ |
35,122 |
|
|
$ |
26,105 |
|
销售成本 |
|
|
8,605 |
|
|
|
7,652 |
|
|
|
16,110 |
|
|
|
15,300 |
|
毛利润 |
|
|
9,557 |
|
|
|
5,408 |
|
|
|
19,012 |
|
|
|
10,805 |
|
营业费用: |
|
|
|
|
|
|
|
|
|
|
|
|
||||
销售、一般和管理费用 |
|
|
5,758 |
|
|
|
6,372 |
|
|
|
14,368 |
|
|
|
12,209 |
|
研发 |
|
|
1,911 |
|
|
|
1,584 |
|
|
|
3,555 |
|
|
|
3,022 |
|
总营业费用 |
|
|
7,669 |
|
|
|
7,956 |
|
|
|
17,923 |
|
|
|
15,231 |
|
营业利润(亏损) |
|
|
1,888 |
|
|
|
(2,548 |
) |
|
|
1,089 |
|
|
|
(4,426 |
) |
其他收入(费用): |
|
|
|
|
|
|
|
|
|
|
|
|
||||
利息支出 |
|
|
(26 |
) |
|
|
(155 |
) |
|
|
(161 |
) |
|
|
(275 |
) |
其他收入(费用),净额 |
|
|
(1,761 |
) |
|
|
271 |
|
|
|
(414 |
) |
|
|
(418 |
) |
其他收入(支出)总额 |
|
|
(1,787 |
) |
|
|
116 |
|
|
|
(575 |
) |
|
|
(693 |
) |
税前收入(损失) |
|
|
101 |
|
|
|
(2,432 |
) |
|
|
514 |
|
|
|
(5,119 |
) |
所得税费用 |
|
|
335 |
|
|
|
52 |
|
|
|
1,058 |
|
|
|
278 |
|
净损失 |
|
$ |
(234 |
) |
|
$ |
(2,484 |
) |
|
$ |
(544 |
) |
|
$ |
(5,397 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
||||
每股基本和摊薄净亏损 |
|
$ |
(0.01 |
) |
|
$ |
(0.10 |
) |
|
$ |
(0.02 |
) |
|
$ |
(0.22 |
) |
普通股基本和稀释平均股数 |
|
|
34,545 |
|
|
|
25,000 |
|
|
|
34,545 |
|
|
|
25,000 |
|
DIH HOLDING US, INC.
综合损益合并报表
(in thousands, unaudited)
|
|
截至九月三十日的三个月 |
|
|
截至九月三十日的六个月 |
|
||||||||||
|
|
2025 |
|
2023 |
|
|
2024 |
|
2023 |
|
||||||
净亏损 |
|
$ |
(234 |
) |
|
$ |
(2,484 |
) |
|
$ |
(544 |
) |
|
$ |
(5,397 |
) |
其他综合损益,净额税后 |
|
|
|
|
|
|
|
|
|
|
|
|
||||
外币换算调整,税后$0 |
|
|
454 |
|
|
|
(601 |
) |
|
|
(934 |
) |
|
|
240 |
|
养老金负债调整,税后$0 |
|
|
(562 |
) |
|
|
60 |
|
|
|
(1,081 |
) |
|
|
(360 |
) |
其他综合(损失)收益 |
|
|
(108 |
) |
|
|
(541 |
) |
|
|
(2,015 |
) |
|
|
(120 |
) |
全面损失 |
|
$ |
(342 |
) |
|
$ |
(3,025 |
) |
|
$ |
(2,559 |
) |
|
$ |
(5,517 |
) |
DIH HOLDING US,INC. AND SUBSIDIARIES
合并股权(亏损)变动汇总表
(以千为单位,未经审计)
|
截至9月30日三个月的情况 |
|
||||||||||||||||
|
普通股 |
|
|
|
|
|
|
|
|
|
||||||||
|
股份 |
|
金额 |
|
资本公积金 |
|
累计赤字 |
|
累计其他综合收益(损失) |
|
股东权益总额(赤字) |
|
||||||
余额,2024年6月30日 |
|
34,544,935 |
|
$ |
3 |
|
$ |
3,323 |
|
$ |
(35,522 |
) |
$ |
(1,857 |
) |
$ |
(34,053 |
) |
净亏损 |
|
— |
|
|
— |
|
|
— |
|
|
(234 |
) |
|
— |
|
|
(234 |
) |
其他综合损失,扣除税金 |
|
— |
|
|
— |
|
|
— |
|
|
— |
|
|
(108 |
) |
|
(108 |
) |
2024年9月30日的余额 |
|
34,544,935 |
|
$ |
3 |
|
$ |
3,323 |
|
$ |
(35,756 |
) |
$ |
(1,965 |
) |
$ |
(34,395 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
|
股份(1) |
|
金额 |
|
额外实收资本 |
|
累计赤字 |
|
累计其他综合收益(损失) |
|
总权益(赤字) |
|
||||||
余额,2023年6月30日 |
|
25,000,000 |
|
$ |
2 |
|
$ |
(1,898 |
) |
$ |
(29,682 |
) |
$ |
132 |
|
$ |
(31,446 |
) |
净损失 |
|
— |
|
|
— |
|
|
— |
|
|
(2,484 |
) |
|
— |
|
|
(2,484 |
) |
其他综合损失,税后净额 |
|
— |
|
|
— |
|
|
— |
|
|
— |
|
|
(541 |
) |
|
(541 |
) |
2023年9月30日余额 |
|
25,000,000 |
|
$ |
2 |
|
$ |
(1,898 |
) |
$ |
(32,166 |
) |
$ |
(409 |
) |
$ |
(34,471 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
截至9月30日的六个月期间 |
|
||||||||||||||||
|
普通股 |
|
|
|
|
|
|
|
|
|
||||||||
|
股份 |
|
金额 |
|
额外已支付资本 |
|
累计亏损 |
|
累计其他综合收益(损失) |
|
总权益(亏损) |
|
||||||
2024 年 3 月 31 日余额 |
|
34,544,935 |
|
$ |
3 |
|
$ |
2,613 |
|
$ |
(35,212 |
) |
$ |
50 |
|
$ |
(32,546 |
) |
净亏损 |
|
— |
|
|
— |
|
|
— |
|
|
(544 |
) |
|
— |
|
|
(544 |
) |
与反向资本化相关的期间外调整 |
|
— |
|
|
— |
|
|
710 |
|
|
— |
|
|
— |
|
|
710 |
|
其他综合损失,税后净额 |
|
— |
|
|
— |
|
|
— |
|
|
— |
|
|
(2,015 |
) |
|
(2,015 |
) |
余额,2024年9月30日 |
|
34,544,935 |
|
$ |
3 |
|
$ |
3,323 |
|
$ |
(35,756 |
) |
$ |
(1,965 |
) |
$ |
(34,395 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
|
股份(1) |
|
金额 |
|
额外实收资本 |
|
累计亏损 |
|
累计其他综合收益(损失) |
|
总股本(赤字) |
|
||||||
2023年3月31日的结存 |
|
25,000,000 |
|
$ |
2 |
|
$ |
(1,898 |
) |
$ |
(26,769 |
) |
$ |
(289 |
) |
$ |
(28,954 |
) |
净亏损 |
|
— |
|
|
— |
|
|
— |
|
|
(5,397 |
) |
|
— |
|
|
(5,397 |
) |
其他综合损失,税后净额 |
|
— |
|
|
— |
|
|
— |
|
|
— |
|
|
(120 |
) |
|
(120 |
) |
余额,2023年9月30日 |
|
25,000,000 |
|
$ |
2 |
|
$ |
(1,898 |
) |
$ |
(32,166 |
) |
$ |
(409 |
) |
$ |
(34,471 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
(1) 所有流通股和每股金额已重新列示,以反映商业合并协议中规定的反向资本化,如基本报表附注1所述。
DIH HOLDING US, INC.
合併現金流量表
(以千为单位,未经审计)
|
|
截至9月30日的六个月 |
|
|||||
|
|
2024 |
|
|
2023 |
|
||
经营活动现金流量: |
|
|
|
|
|
|
||
净亏损 |
|
$ |
(544 |
) |
|
$ |
(5,397 |
) |
调整使净损失转化为经营活动产生的现金流量: |
|
|
|
|
|
|
||
折旧和摊销 |
|
|
351 |
|
|
|
147 |
|
拨备 |
|
|
(434 |
) |
|
|
(869 |
) |
存货过时补贴 |
|
|
(108 |
) |
|
|
739 |
|
养老金缴纳 |
|
|
(309 |
) |
|
|
(309 |
) |
养老金费用 |
|
|
155 |
|
|
|
136 |
|
可转换债务和认股权证负债的公允价值变动 |
|
|
400 |
|
|
|
— |
|
汇率期货利润/损失 |
|
|
(38 |
) |
|
|
418 |
|
非现金租赁费用 |
|
|
828 |
|
|
|
770 |
|
非现金利息支出 |
|
|
— |
|
|
|
14 |
|
递延税款及其他非现金所得税支出 |
|
|
112 |
|
|
|
12 |
|
运营资产和负债的变化: |
|
|
|
|
|
|
||
应收账款 |
|
|
(694 |
) |
|
|
2,149 |
|
存货 |
|
|
(1,527 |
) |
|
|
(1,528 |
) |
应收关联方 |
|
|
(548 |
) |
|
|
343 |
|
由于关联方相关事项 |
|
|
(98 |
) |
|
|
988 |
|
其他资产 |
|
|
(481 |
) |
|
|
(1,350 |
) |
营运租赁负债 |
|
|
(820 |
) |
|
|
(957 |
) |
应付账款 |
|
|
813 |
|
|
|
1,764 |
|
员工薪酬 |
|
|
1,070 |
|
|
|
(59 |
) |
其他负债 |
|
|
(247 |
) |
|
|
197 |
|
递延收入 |
|
|
846 |
|
|
|
1,265 |
|
制造业-半导体的保修责任 |
|
|
100 |
|
|
|
180 |
|
来自客户的预付款 |
|
|
(1,737 |
) |
|
|
2,591 |
|
应计费用及其他流动负债 |
|
|
1,376 |
|
|
|
519 |
|
经营活动产生的净现金流量 |
|
|
(1,534 |
) |
|
|
1,763 |
|
投资活动现金流量: |
|
|
|
|
|
|
||
购买物业和设备 |
|
|
(423 |
) |
|
|
(73 |
) |
投资活动所使用的净现金 |
|
|
(423 |
) |
|
|
(73 |
) |
筹集资金的现金流量: |
|
|
|
|
|
|
||
发行可转换债务证券的收益,扣除发行费用 |
|
|
2,809 |
|
|
|
— |
|
相关方应付票据的付款 |
|
|
(2,053 |
) |
|
|
(3,744 |
) |
筹集资金的净现金流量 |
|
|
756 |
|
|
|
(3,744 |
) |
汇兑对现金及现金等价物的影响 |
|
|
35 |
|
|
|
15 |
|
现金及现金等价物和受限制现金的净减少 |
|
|
(1,166 |
) |
|
|
(2,039 |
) |
期初现金、现金等价物及受限制的现金余额 |
|
|
3,225 |
|
|
|
3,175 |
|
现金、现金等价物和受限现金-期末 |
|
$ |
2,059 |
|
|
$ |
1,136 |
|
现金、现金等价物和限制性现金协调表: |
|
|
|
|
|
|
||
现金及现金等价物 |
|
$ |
1,759 |
|
|
$ |
1,136 |
|
受限现金 |
|
|
300 |
|
|
|
— |
|
现金、现金等价物和受限制的现金总额 |
|
$ |
2,059 |
|
|
$ |
1,136 |
|
现金流量补充披露: |
|
|
|
|
|
|
||
已支付利息 |
|
$ |
162 |
|
|
$ |
262 |
|
所缴纳所得税 |
|
$ |
15 |
|
|
$ |
— |
|
非现金投资和融资活动的补充披露: |
|
|
|
|
|
|
||
通过逆向重组结算的应付账款 |
|
$ |
710 |
|
|
$ |
— |
|
DIH HOLDING US公司。
重述合并资产负债表
(以千为单位,除股份和每股数据外,未经审计)
|
|
截至2024年6月30日 |
|
|||||||||
|
|
按照先前报告 |
|
|
调整 |
|
|
重述 |
|
|||
资产 |
|
|
|
|
|
|
|
|
|
|||
流动资产: |
|
|
|
|
|
|
|
|
|
|||
现金及现金等价物 |
|
$ |
2,749 |
|
|
$ |
— |
|
|
$ |
2,749 |
|
应收账户,扣除631美元的备抵 |
|
|
5,690 |
|
|
|
773 |
|
|
|
6,463 |
|
净存货 |
|
|
9,014 |
|
|
|
(32 |
) |
|
|
8,982 |
|
应收关联方款项 |
|
|
5,728 |
|
|
|
— |
|
|
|
5,728 |
|
其他流动资产 |
|
|
6,194 |
|
|
|
(398 |
) |
|
|
5,796 |
|
总流动资产 |
|
|
29,375 |
|
|
|
343 |
|
|
|
29,718 |
|
物业及设备,净值 |
|
|
664 |
|
|
|
— |
|
|
|
664 |
|
资本化的软件,净额 |
|
|
2,052 |
|
|
|
— |
|
|
|
2,052 |
|
其他无形资产,净额 |
|
|
380 |
|
|
|
— |
|
|
|
380 |
|
租赁权利资产,净额 |
|
|
4,388 |
|
|
|
— |
|
|
|
4,388 |
|
其他税务资产 |
|
|
417 |
|
|
|
— |
|
|
|
417 |
|
其他资产 |
|
|
933 |
|
|
|
— |
|
|
|
933 |
|
总资产 |
|
$ |
38,209 |
|
|
$ |
343 |
|
|
$ |
38,552 |
|
负债和逆差 |
|
|
|
|
|
|
|
|
|
|||
流动负债: |
|
|
|
|
|
|
|
|
|
|||
应付账款 |
|
$ |
5,368 |
|
|
$ |
— |
|
|
$ |
5,368 |
|
员工报酬 |
|
|
3,991 |
|
|
|
— |
|
|
|
3,991 |
|
应付关联方 |
|
|
9,790 |
|
|
|
— |
|
|
|
9,790 |
|
递延营收的当前部分 |
|
|
6,350 |
|
|
|
— |
|
|
|
6,350 |
|
制造保修责任 |
|
|
549 |
|
|
|
— |
|
|
|
549 |
|
长期租赁负债的流动部分 |
|
|
1,509 |
|
|
|
— |
|
|
|
1,509 |
|
转换债务的当前到期偿还额 |
|
|
1,461 |
|
|
|
82 |
|
|
|
1,543 |
|
来自客户的预付款 |
|
|
9,272 |
|
|
|
— |
|
|
|
9,272 |
|
应计费用和其他流动负债 |
|
|
9,950 |
|
|
|
165 |
|
|
|
10,115 |
|
总流动负债 |
|
|
48,240 |
|
|
|
247 |
|
|
|
48,487 |
|
转换债务,减去当前到期偿还额 |
|
|
1,177 |
|
|
|
— |
|
|
|
1,177 |
|
应付票据 - 关联方 |
|
|
10,722 |
|
|
|
— |
|
|
|
10,722 |
|
非流动递延收益 |
|
|
4,747 |
|
|
|
— |
|
|
|
4,747 |
|
长期租赁负债 |
|
|
2,925 |
|
|
|
— |
|
|
|
2,925 |
|
递延所得税负债 |
|
|
89 |
|
|
|
— |
|
|
|
89 |
|
其他非流动负债 |
|
|
4,304 |
|
|
|
154 |
|
|
|
4,458 |
|
总负债 |
|
$ |
72,204 |
|
|
$ |
401 |
|
|
$ |
72,605 |
|
承诺和 contingencies |
|
|
|
|
|
|
|
|
|
|||
赤字: |
|
|
|
|
|
|
|
|
|
|||
优先股,面值为$0.00001;已授权10,000,000股,在2024年6月30日和2024年3月31日未发行任何股票。 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
普通股,面值为$0.0001;已授权100,000,000股,在2024年6月30日和2024年3月31日发行和流通的股票数为34,544,935股。 |
|
|
3 |
|
|
|
— |
|
|
|
3 |
|
股本溢价 |
|
|
3,685 |
|
|
|
(362 |
) |
|
|
3,323 |
|
累积赤字 |
|
|
(35,826 |
) |
|
|
304 |
|
|
|
(35,522 |
) |
累积其他综合收益(损失) |
|
|
(1,857 |
) |
|
|
— |
|
|
|
(1,857 |
) |
总亏损 |
|
$ |
(33,995 |
) |
|
$ |
(58 |
) |
|
$ |
(34,053 |
) |
总负债和赤字 |
|
$ |
38,209 |
|
|
$ |
343 |
|
|
$ |
38,552 |
|
DIH控股美国公司
重述合并营业收入报表
(以千为单位,除每股数据外,未经审计)
|
|
截至2024年6月30日止三个月 |
|
|||||||||
|
|
报告的 |
|
|
调整 |
|
|
重述 |
|
|||
收入 |
|
$ |
16,187 |
|
|
$ |
773 |
|
|
$ |
16,960 |
|
销售成本 |
|
|
7,521 |
|
|
|
(16 |
) |
|
|
7,505 |
|
|
|
|
|
|
|
|
|
|
|
|||
毛利润 |
|
|
8,666 |
|
|
|
789 |
|
|
|
9,455 |
|
营业费用: |
|
|
|
|
|
|
|
|
|
|||
销售、一般和管理费用 |
|
|
8,676 |
|
|
|
(66 |
) |
|
|
8,610 |
|
研发 |
|
|
1,644 |
|
|
|
— |
|
|
|
1,644 |
|
总营业费用 |
|
|
10,320 |
|
|
|
(66 |
) |
|
|
10,254 |
|
营运亏损 |
|
|
(1,654 |
) |
|
|
855 |
|
|
|
(799 |
) |
其他收入(费用): |
|
|
|
|
|
|
|
|
|
|||
利息收入(支出) |
|
|
(135 |
) |
|
|
— |
|
|
|
(135 |
) |
其他收入(费用),净额 |
|
|
1,898 |
|
|
|
(551 |
) |
|
|
1,347 |
|
其他收入(支出)总额 |
|
|
1,763 |
|
|
|
(551 |
) |
|
|
1,212 |
|
税前收入(损失) |
|
|
109 |
|
|
|
304 |
|
|
|
413 |
|
所得税费用 |
|
|
723 |
|
|
|
— |
|
|
|
723 |
|
净损失 |
|
$ |
(614 |
) |
|
$ |
304 |
|
|
$ |
(310 |
) |
|
|
|
|
|
|
|
|
|
|
|||
每股净亏损 |
|
|
|
|
|
|
|
|
|
|||
每股基本和摊薄净亏损 |
|
$ |
(0.02 |
) |
|
$ |
0.01 |
|
|
$ |
(0.01 |
) |
Weighted average common shares outstanding |
|
|
|
|
|
|
|
|
|
|||
普通股基本和稀释平均股数 |
|
|
34,545 |
|
|
|
— |
|
|
|
34,545 |
|
DIH HOLDING US, INC.
重述合并现金流量表
(in thousands, unaudited)
|
|
截至2024年6月30日的三个月 |
|
|||||||||
|
|
报告 |
|
|
调整 |
|
|
经重述 |
|
|||
经营活动现金流量: |
|
|
|
|
|
|
|
|
|
|||
净亏损 |
|
$ |
(614 |
) |
|
$ |
304 |
|
|
$ |
(310 |
) |
调整使净损失转化为经营活动产生的现金流量: |
|
|
|
|
|
|
|
|
|
|||
折旧和摊销 |
|
|
91 |
|
|
|
— |
|
|
|
91 |
|
拨备 |
|
|
(36 |
) |
|
|
— |
|
|
|
(36 |
) |
存货过时补贴 |
|
|
(13 |
) |
|
|
— |
|
|
|
(13 |
) |
养老金缴纳 |
|
|
(150 |
) |
|
|
— |
|
|
|
(150 |
) |
养老金费用 |
|
|
77 |
|
|
|
— |
|
|
|
77 |
|
可转换债务和权证负债的公允价值变动 |
|
|
— |
|
|
|
105 |
|
|
|
105 |
|
汇率期货利润/损失 |
|
|
(1,899 |
) |
|
|
32 |
|
|
|
(1,867 |
) |
非现金租赁费用 |
|
|
422 |
|
|
|
— |
|
|
|
422 |
|
非现金利息支出 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
制造业保修责任估算变更 |
|
|
— |
|
|
|
— |
|
|
|
|
|
递延税款及其他非现金所得税支出 |
|
|
(166 |
) |
|
|
— |
|
|
|
(166 |
) |
运营资产和负债的变化: |
|
|
|
|
|
|
|
|
|
|||
应收账款 |
|
|
(489 |
) |
|
|
(773 |
) |
|
|
(1,262 |
) |
存货 |
|
|
(1,468 |
) |
|
|
— |
|
|
|
(1,468 |
) |
应收关联方 |
|
|
(108 |
) |
|
|
— |
|
|
|
(108 |
) |
由于关联方相关事项 |
|
|
(584 |
) |
|
|
— |
|
|
|
(584 |
) |
其他资产 |
|
|
(872 |
) |
|
|
398 |
|
|
|
(474 |
) |
营运租赁负债 |
|
|
(425 |
) |
|
|
— |
|
|
|
(425 |
) |
应付账款 |
|
|
1,508 |
|
|
|
— |
|
|
|
1,508 |
|
员工薪酬 |
|
|
1,388 |
|
|
|
— |
|
|
|
1,388 |
|
其他负债 |
|
|
— |
|
|
|
154 |
|
|
|
154 |
|
递延收入 |
|
|
1,411 |
|
|
|
— |
|
|
|
1,411 |
|
制造业-半导体保修义务 |
|
|
50 |
|
|
|
— |
|
|
|
50 |
|
来自客户的预付款 |
|
|
(1,136 |
) |
|
|
— |
|
|
|
(1,136 |
) |
应计费用及其他流动负债 |
|
|
1,003 |
|
|
|
(220 |
) |
|
|
783 |
|
用于经营活动的净现金 |
|
|
(2,010 |
) |
|
|
— |
|
|
|
(2,010 |
) |
投资活动现金流量: |
|
|
|
|
|
|
|
|
|
|||
购买物业和设备 |
|
|
(235 |
) |
|
|
— |
|
|
|
(235 |
) |
资本化的软件开发成本 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
投资活动中使用的净现金 |
|
|
(235 |
) |
|
|
— |
|
|
|
(235 |
) |
融资活动的现金流: |
|
|
|
|
|
|
|
|
|
|||
发行可转换债务的收入,扣除发行成本 |
|
|
2,509 |
|
|
|
— |
|
|
|
2,509 |
|
与关联方应付票据的支付 |
|
|
(735 |
) |
|
|
— |
|
|
|
(735 |
) |
融资活动提供的净现金 |
|
|
1,774 |
|
|
|
— |
|
|
|
1,774 |
|
汇率换算对现金及现金等价物的影响 |
|
|
(5 |
) |
|
|
— |
|
|
|
(5 |
) |
现金、现金等价物和受限制现金的净增加额 |
|
|
(476 |
) |
|
|
— |
|
|
|
(476 |
) |
现金及现金等价物-期初余额 |
|
|
3,225 |
|
|
|
— |
|
|
|
3,225 |
|
现金及现金等价物-期末余额 |
|
$ |
2,749 |
|
|
$ |
— |
|
|
$ |
2,749 |
|
现金及现金等价物 - 期末余额 |
|
$ |
2,749 |
|
|
$ |
— |
|
|
$ |
2,749 |
|
限制性现金 - 期末 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
期末现金及现金等价物总额 |
|
$ |
2,749 |
|
|
$ |
— |
|
|
$ |
2,749 |
|
现金流信息的补充披露: |
|
|
|
|
|
|
|
|
|
|||
支付的利息 |
|
$ |
135 |
|
|
$ |
— |
|
|
$ |
135 |
|
支付的所得税 |
|
$ |
— |
|
|
$ |
— |
|
|
$ |
— |
|
非现金投资和融资活动的补充披露: |
|
|
|
|
|
|
|
|
|
|||
与资产收购相关的应计负债 |
|
$ |
— |
|
|
|
|
|
$ |
— |
|
|
在反向资本化过程中结算的应付账款 |
|
$ |
710 |
|
|
$ |
— |
|
|
$ |
710 |
|