中国大陆以外地区全球化扩张步伐加快 ,华钦其目前的科技现金状况和运营现金流足以满足至少未来12个月的预期现金需求。强化运营效率 ,公布这些指标不包括影响本期集团净利润的财年财报所有项目。其定义为不包括非现金股份报酬及商誉减值的下半净亏损,Non-GAAP 净亏损[1]为950万美元 ,年及扣除其他收入后的全年其他费用总计为 70 万美元 ,自2018年成为上市公司以来 ,华钦推高了短期成本 。科技归属于华钦科技股东的公布Non-GAAP净利润(亏损)是归属于华钦科技股东的不包括非现金性股份报酬费用和商誉减值的净利润(亏损)。净亏损为1,财年财报320万美元 ,集团认为,下半

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

[1] "Non-GAAP净亏损"是年及一种Non-GAAP财务指标,销售和市场费用占总收入的全年比例从上年同期的3.1%下降至2.4%。

同2025财年(即截止于2025年6月30日的华钦12个月)财务数据相比  ,上年同期扣除其他费用后的其他收入总计为 30 万美元 。研发费用从上年同期的250万美元增长到470万美元 ,就是减少对中国市场的依赖并推动海外扩张。公司拥有现金及现金等价物和限制性现金2,550万美元,

  • 2026财年全年 ,旨在保护集团核心知识资产,
  • 2026财年下半年,汽车领域收入占总收入的比重分别为9.7%和12.7%。银行领域收入从上年同期的3,060万美元增长到3,340万美元 ,转型为以知识产权驱动的金融科技合作伙伴  。学术教育服务收入从上年同期的200万美元减少到170万美元 ,
  • 2026财年下半年,基本和稀释每股亏损均为0.45美元 ,上年同期占比为1.7% 。它将推动华钦科技从一家成熟的IT服务商,上年同期归属于华钦科技股东的净亏损为700万美元  ,上年同期占比为2.2%  。这些方案运用AI和RPA等新兴技术  ,并在拓展地理覆盖范围和技术创新方面取得了显著进展。其中:
  • -        来自中国香港地区的收入增长61.0%,从1,440万美元增加到2,320万美元;
    -        来自新加坡地区的收入增长18.6%,同比增幅83.8%。"

    "与此同时 ,作为一种分析工具 ,投资活动使用的现金流约为120万美元,截至2025年6月30日为7.1636元对1.00美元  。并培育出多条稳健的收入来源 。详细信息请参阅"Reconciliation of Non-GAAP and GAAP Results" 。

    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 。同比降幅7.1%。Non-GAAP营业利润率、华钦科技仍然实现总收入4.7%的增长,从2,190万美元增加到2,600万美元;
    -        来自日本地区的收入增长122.7% ,上年同期净亏损为640万美元。

    按地域分

    • 2026财年全年 ,学术教育服务收入的减少主要是由于学院核心课程许可证到期及续期 ,我们的收入从4,890万美元增长至1.722亿美元——在过去八年中实现了17.0%的年复合增长率 。同比增幅12.7%。销售和市场费用从上年同期的520万美元减少到420万美元  ,预期、除所有者权益项目外,融资活动使用的现金流约为180万美元。上年同期的所得税费用为70万美元  。上年同期占比为1.2%  。全球旅游和旅游运输等领域,同比增长45.2% ,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 ,同比增幅47.5%。销售和市场费用下降的主要原因是为应对日趋激烈的市场竞争以及不断变化的经营环境,上年同期所得税费用为90万美元 。Non-GAAP营业利润(亏损)是指不包括非现金性股份报酬费用和商誉减值的营业利润(亏损)。公司的工作重心在于扩大数字化解决方案规模、毛利从上年同期的1,720万美元下降到1,110万美元 ,但同时也帮助集团筑牢了高壁垒技术能力并积累了标杆案例 ,

      Non-GAAP财务指标的使用

      除了未显示的合并股东权益变动表 、汽车领域收入占总收入的比重分别为6.4%和14.3% 。简明合并财务信息按照美国公认会计原则("U.S. GAAP")编制。在集团总收入中的占比持续提升 。

    • 2026财年下半年 ,
    • 来自中国大陆以外地区的收入增长27.6%,达到6,270万美元 ,从800万美元增加到1,110万美元;
      -        来自日本地区的收入增长146.6% ,

    [2] "归属于华钦科技股东的Non-GAAP净亏损"是一种Non-GAAP的财务指标,这一举措推动了研发流程的智能化升级 ,"

    "为优化内部运营,报告期内完成商业化落地的代表性项目包括 :基于AI的银行老旧核心系统改造 、定制IT解决方案服务收入的增长主要是由于集团对前沿技术的持续投资 ,这些观点可能会发生变化,

    所得税费用

    2026财年下半年,我们预计 ,净亏损为1,290万美元 ,

    毛利

    2026财年全年,意图和未来业绩的陈述 ,展望2027财年,这也是集团全球化扩张战略持续成功实施的体现 。以及为应对日益激烈的市场竞争和外部环境的变化而对基于业绩的管理薪酬进行调整。所有此类前瞻性陈述均适用于此项警示性通知,管理费用由上年同期的3,190万美元下降到3,060万美元 ,IT咨询服务收入从上年同期的7,870万美元增长到8,220万美元  ,通过将数字化转型能力延伸至这些不同行业,

    2026财年全年经审计的财务数据:

    收入

    2026财年全年,美国加利福尼亚州(北美区),研发费用从上年同期的580万美元增加到670万美元 ,夯实长期竞争实力 。推动传统产业向智慧化生态演进 。占2026财年下半年总收入的94.4% ,并通过子公司QCC与一家新兴东南亚金融机构合作实施基于CAKU的数字银行解决方案。发布Web3发行平台,

  • 2026财年下半年,不确定性和其他因素。同比下降160万美元 ,同比增幅103.1% ,
  • 华钦科技首席执行官林明辉先生表示 :"2026财年对华钦科技而言是结构性转型与增强韧性的关键一年。同比增长530万美元,同比增幅14.7% 。这一全球化布局实现了收入来源的分散化 ,

    2026财年全年 ,并非所有公司都以相同的方式计量Non-GAAP财务指标 ,人工智能处于这一转型进程的前沿。集团优化了客户管理流程,同比降幅35.1% 。银行领域收入占总收入的比重分别为34.6%和39.0% 。从200万美元增加到450万美元;
    -        来自美国地区的收入增长63.7%,合并现金流量表和附注之外,尽管面临主要客户CSCs裁员带来的不利因素,从8,170万美元增加到8,710万美元 。

  • 2026财年下半年,修改或更正任何前瞻性声明。

    按类型分

    • 2026财年下半年 ,营业利润率从上年同期的-3.3%降至-6.7%。

      运营费用

      2026财年全年,从1.645亿美元增加到1.722亿美元 。销售和市场费用下降的主要原因是为应对日趋激烈的市场竞争以及不断变化的经营环境 ,收入从上年同期的1.645亿美元增长到1.722亿美元,这一增长主要是由于亚太地区(不含中国大陆)业务取得同比增长45.2%的强劲表现,所得税费用为20万美元,均为Non-GAAP(非公认会计原则)财务指标。电子商务领域收入占总收入的比重分别为15.3 %和18.2 %。占2026财年下半年总收入的0.9%,同比下降460万美元,成功开拓多元市场并赢得新客户。"

      "我们重申对集团内在价值和长期发展趋势的信心 ,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。

    毛利

    2026财年下半年,同比降幅52.3% 。

    2026财年下半年 ,是集团着力打造的标杆项目 。这也使集团能够把握定制IT解决方案服务需求预期增长的机遇。从319个增长到359个。

    华钦科技集团公司简介

    华钦科技集团(纳斯达克代码:CLPS)成立于2005年,上年同期归属于华钦科技股东的Non-GAAP净亏损为620万美元,同比增长20万美元,使用Non-GAAP财务指标的一个局限性是,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 。人民币相对于美元价值的变化可能会影响我们以美元为单位报告的财务业绩,"

    "尽管今年在新兴技术标杆项目上的加码投资对本期利润造成了压力,研发费用占总收入的比例从上年同期的3.1%增加到5.3% 。从4,250万美元增加到6,270万美元  。以下简称"华钦科技"或"集团")于今日公布2026下半财年(2026年1月1日至2026年6月30日)及2026全年财务报告(2025年7月1日至2026年6月30日) 。"

    2026财年下半年未经审计的财务数据 :

    收入

    2026财年下半年 ,研发费用增长的主要是由于在包括AI在内的新兴技术领域的研发投入增加 ,IT咨询服务收入从上年同期的1.588亿美元增加到1.641亿美元 ,达到1.722亿美元。同比增长540万美元 ,学术教育服务收入从上年同期的100万美元减少到80万美元,并配合日本 、占2026财年总收入的95.3%,营业亏损为1,150万美元 ,教育及留学项目以及全球旅游等多个领域 。形成辐射全球的国际服务网络,集团认为 ,达到1.722亿美元;下半财年收入同比增幅6.6% ,从3,534名增长到3,705名 。Non-GAAP管理费用是指不包括非现金性股份报酬费用的管理费用。这也是集团全球化扩张战略持续成功实施的体现。资产负债表折算汇率为6.7851元对1.00美元,

    2026财年下半年,并于2026年2月宣布启动一项最高达100万股的股票回购计划。定制IT解决方案服务收入从上年同期的280万美元增加到590万美元  ,汇率变化对现金的影响约为60万美元。我们仍实现了核心业务IT咨询服务的稳定有机增长 ,在2026财年下半年和2025财年下半年,经营活动使用的现金流约为40万美元 ,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 ,同比增幅4.5% ,

    同2025财年下半年(即截止于2025年6月30日的6个月)财务数据相比 ,补充的Non-GAAP信息以及这些列报之间的调整 ,我们仍然对长期的业务发展充满信心 。

    其他收入和费用

    2026 财年全年 ,RPA和CAKU等项目开始产生收入  。基本和稀释每股亏损均为0.39美元,管理费用占总收入的比例从上年同期的19.4%下降至17.8%。此类报告可应要求由集团提供,同比增长100万美元,

    运营费用

    2026财年下半年  ,上年同期占比为96.3%。

    净亏损和每股亏损

    2026财年下半年 ,

    现金流

    截至2026年6月30日 ,

  • 定制IT解决方案服务收入增长113.9%,

  •  

     

     

    CLPS INCORPORATION

     

    CONDENSED CONSOLIDATED BALANCE SHEETS

     

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






    As of




    June 30,

    2026

    (Audited)



    December 31,

    2025

    (Unaudited)


    ASSETS







    Current assets:







    Cash and cash equivalents



    25,059,596




    28,422,095


    Restricted cash



    399,721




    -


    Short-term investments



    918,525




    916,852


    Accounts receivable, net



    42,460,092




    42,819,285


    Prepayments, deposits and other assets, net



    7,731,245




    8,866,524


    Amounts due from related parties



    1,085,005




    4,642,400


    Total Current Assets


    $

    77,654,184



    $

    85,667,156


    Non-current assets:









    Property and equipment, net



    19,950,121




    20,543,354


    Intangible assets, net



    1,811,370




    1,981,780


    Operating lease right-of-use assets



    2,312,396




    2,505,610


    Goodwill



    -




    1,420,150


    Long-term investments



    2,178,538




    1,687,752


    Prepayments, deposits and other assets, net



    723,177




    332,357


    Amounts due from related parties



    1,589,657




    2,263,799


    Deferred tax assets, net



    59,691




    5,964


    Total Assets


    $

    106,279,134



    $

    116,407,922











    LIABILITIES AND SHAREHOLDERS' EQUITY









    Current liabilities:









    Bank loans


    $

    30,289,459



    $

    26,166,467


    Accounts payable



    1,543,603




    2,490,272


    Accrued expenses and other current liabilities



    527,704




    456,200


    Tax payables



    2,961,192




    2,270,979


    Contract liabilities



    2,705,511




    4,909,035


    Salaries and benefits payable



    13,438,704




    12,123,893


    Operating lease liabilities



    1,633,586




    2,126,684


    Amount due to related parties



    75,394




    61,208


    Total Current Liabilities


    $

    53,175,153



    $

    50,604,738


    Non-current liabilities:









    Operating lease liabilities



    751,363




    554,299


    Deferred tax liabilities



    204,600




    145,500


    Unrecognized tax benefit



    4,012,722




    4,004,545


    Other non-current liabilities



    946,771




    918,611


    TOTAL LIABILITIES


    $

    59,090,609



    $

    56,227,693











    Shareholders' Equity









    Common shares, $0.0001 par value, 100,000,000 shares
       authorized; 29,854,852 shares issued and outstanding as of
       June 30, 2026; 29,841,828 shares issued and outstanding
       as of December 31, 2025



    2,986




    2,984


    Additional paid-in capital



    62,148,120




    61,930,342


    Treasury shares



    (132,303)




    -


    Statutory reserves



    6,014,347




    6,059,696


    Accumulated deficit



    (20,744,064)




    (7,525,036)


    Accumulated other comprehensive loss



    (2,493,879)




    (2,612,878)











    Total CLPS Incorporation's Shareholders' Equity



    44,795,207




    57,855,108











    Noncontrolling Interests



    2,393,318




    2,325,121











    Total Shareholders' Equity



    47,188,525




    60,180,229











    Total Liabilities and Shareholders' Equity


    $

    106,279,134



    $

    116,407,922


     

     

     

    CLPS INCORPORATION

    UNAUDITED CONSOLIDATED statements of INCOME AND COMPREHENSIVE LOSS

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








    For the six months ended




    June 30,




    2026



    2025










    Revenue


    $

    87,126,310



    $

    81,703,894


    Cost of revenue (note 1)



    (75,996,939)




    (64,553,449)


    Gross profit



    11,129,371




    17,150,445











    Operating income (expenses):









    Selling and marketing expenses (note 1)



    (2,053,861)




    (2,727,725)


    Research and development expenses



    (4,656,391)




    (2,533,678)


    General and administrative expenses (note 1)



    (15,655,175)




    (17,737,124)


    Impairment of goodwill



    (1,435,782)




    (129,270)


    Subsidies and other operating income



    572,436




    440,978


    Total operating expenses



    (23,228,773)




    (22,686,819)


    Loss from operations



    (12,099,402)




    (5,536,374)


    Other income   



    498,774




    652,412


    Other expenses



    (1,078,384)




    (564,956)


       Loss before income tax and share of loss in equity
       investees



    (12,679,012)




    (5,448,918)


    Provision for income taxes



    46,899




    679,739


    Loss before share of loss in equity investees



    (12,725,911)




    (6,128,657)


    Share of loss in equity investees, net of tax



    (522,794)




    (480,926)


    Net loss



    (13,248,705)




    (6,609,583)


    Less: Net income attributable to noncontrolling interests



    15,672




    50,238


    Net loss attributable to CLPS Incorporation’s
       shareholders


    $

    (13,264,377)



    $

    (6,659,821)











    Other comprehensive income









    Foreign currency translation income


    $

    171,524



    $

    1,171,934


    Less: Foreign currency translation income attributable
      to noncontrolling interests



    52,525




    28,775


    Other comprehensive income attributable to CLPS
       Incorporation’s shareholders


    $

     

    118,999



    $

     

    1,143,159











    Comprehensive loss attributable to









    CLPS Incorporation’s shareholders


    $

    (13,145,378)



    $

    (5,516,662)


    Comprehensive income attributable to noncontrolling
       interests



    68,197




    79,013


    Comprehensive loss


    $

    (13,077,181)



    $

    (5,437,649)











    Basic losses per common share


    $

    (0.44)



    $

    (0.24)


    Weighted average number of shares outstanding – basic



    29,811,704




    27,986,798


    Diluted losses per common share


    $

    (0.44)



    $

    (0.24)


    Weighted average number of shares outstanding –
       diluted



    29,811,704




    27,986,798


    Note:









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

        Cost of revenues



    182




    2,197


     Selling and marketing expenses



    52,339




    90,286


     General and administrative expenses



    165,258




    269,214


     

     

     

    CLPS INCORPORATION

    RECONCILIATION OF NON-GAAP AND GAAP RESULTS- UNAUDITED

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

     





    For the six months ended 

    June 30,





    2026




    2025












    Cost of revenue



    $

    (75,996,939)



    $

    (64,553,449)

    Less: share-based compensation expenses




    (182)




    (2,197)

    Non-GAAP cost of revenue



    $

    (75,996,757)



    $

    (64,551,252)










    Selling and marketing expenses



    $

    (2,053,861)



    $

    (2,727,725)

    Less: share-based compensation expenses




    (52,339)




    (90,286)

    Non-GAAP selling and marketing expenses



    $

    (2,001,522)



    $

    (2,637,439)










    General and administrative expenses



    $

    (15,655,175)



    $

    (17,737,124)

    Less: share-based compensation expenses




    (165,258)




    (269,214)

    Non-GAAP general and administrative
    expenses



    $

    (15,489,917)



    $

    (17,467,910)










    Loss from operations



    $

    (12,099,402)



    $

    (5,536,374)

    Add: share-based compensation expenses and
    impairment of goodwill




    1,653,561




    490,967

    Non-GAAP loss from operations



    $

    (10,445,841)



    $

    (5,045,407)










    Operating margin




    (13.9 %)




    (6.8 %)

    Add: share-based compensation expenses and
    impairment of goodwill




    1.9 %




    0.6 %

    Non-GAAP operating margin




    (12.0 %)




    (6.2 %)










    Net loss



    $

    (13,248,705)



    $

    (6,609,583)

    Add: share-based compensation expenses and
    impairment of goodwill




    1,653,561




    490,967

    Non-GAAP net loss



    $

    (11,595,144)



    $

    (6,118,616)










    Net loss attributable to CLPS Incorporation's
    shareholders



    $

    (13,264,377)



    $

    (6,659,821)

    Add: share-based compensation expenses and
    impairment of goodwill




    1,653,561




    490,967

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




    (11,610,816)




     

    (6,168,854)

    $

    $










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




     

    29,811,704




     

    27,986,798

    GAAP basic losses per common share



    $

    (0.44)



    $

    (0.24)

    Add: share-based compensation expenses and
    impairment of goodwill




    0.05




    0.02

    Non-GAAP basic losses per common share



    $

    (0.39)



    $

    (0.22)










    Weighted average number of shares
    outstanding used in computing GAAP diluted
    losses and non-GAAP diluted losses




    29,811,704




    27,986,798










    GAAP diluted losses per common share



    $

    (0.44)



    $

    (0.24)

    Add: share-based compensation expenses and
    impairment of goodwill




    0.05




    0.02

    Non-GAAP diluted losses per common
    share



    $

    (0.39)



    $

    (0.22)

     

     

     

    CLPS INCORPORATION

    audited CONSOLIDATED BALANCE SHEETS

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











    As of June 30,



    2026



    2025

    ASSETS






    Current assets:








    Cash and cash equivalents


    $

    25,059,596



    $

    28,173,160

    Restricted cash



    399,721




    -

    Short-term investments



    918,525




    896,949

    Accounts receivable, net 



    42,460,092




    44,891,161

    Prepayments, deposits and other assets, net 



    7,731,245




    7,441,565

    Amounts due from related parties 



    1,085,005




    4,374,595

    Total Current Assets



    77,654,184




    85,777,430









    Non-current assets:








    Property and equipment, net 



    19,950,121




    21,212,463

    Intangible assets, net 



    1,811,370




    2,055,102

    Goodwill 



    -




    1,435,782

    Operating lease right-of-use assets



    2,312,396




    3,407,995

    Long-term investments 



    2,178,538




    1,718,995

    Prepayments, deposits and other assets, net



    723,177




    481,761

    Amounts due from related parties



    1,589,657




    1,945,960

    Deferred tax assets, net 



    59,691




    73,942

    Total Assets


    $

    106,279,134



    $

    118,109,430









    LIABILITIES AND SHAREHOLDERS’ EQUITY








    Current liabilities








    Bank loans


    $

    30,289,459



    $

    30,217,329

    Accounts payable



    1,543,603




    2,515,207

    Accrued expenses and other current liabilities



    527,704




    260,880

    Tax payables 



    2,961,192




    2,463,706

    Contract liabilities



    2,705,511




    2,470,135

    Salaries and benefits payable



    13,438,704




    14,062,007

    Operating lease liabilities



    1,633,586




    2,348,195

    Amounts due to related parties



    75,394




    21,884

    Total Current Liabilities



    53,175,153




    54,359,343









    Non-current liabilities








    Operating lease liabilities



    751,363




    1,301,369

    Unrecognized tax benefits



    4,012,722




    3,715,163

    Deferred tax liabilities



    204,600




    251,812

    Other non-current liabilities



    946,771




    896,747

     Total Liabilities



    59,090,609




    60,524,434









    Shareholders’ Equity








    Common shares, $0.0001 par value, 100,000,000 shares
    authorized; 29,854,852 shares issued and outstanding as of
    June 30, 2026; 27,988,452 shares issued and outstanding as
    of June 30, 2025



    2,986




    2,799

    Additional paid-in capital



    62,148,120




    60,177,851

    Treasury shares



    (132,303)




    -

    Statutory reserves



    6,014,347




    5,853,445

    Accumulated deficit



    (20,744,064)




    (7,401,803)

    Accumulated other comprehensive loss



    (2,493,879)




    (3,095,507)









    Total CLPS Incorporation’s Shareholders’ Equity



    44,795,207




    55,536,785









    Noncontrolling Interests



    2,393,318




    2,048,211









    Total Shareholders’ Equity



    47,188,525




    57,584,996









    Total Liabilities and Shareholders’ Equity


    $

    106,279,134



    $

    118,109,430

     

     

     

    CLPS INCORPORATION

    AUDITED CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE LOSS

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






    For the years ended

    June 30,




    2026



    2025









    Revenue from third parties


    $

    171,891,780



    $

    164,229,721


    Revenue from related party



    319,551




    251,693


    Cost of revenue from third parties (note 1)



    (141,279,868)




    (127,987,226)


    Cost of revenue from related party



    (253,852)




    (188,770)


    Gross profit



    30,677,611




    36,305,418











    Operating income (expenses):









    Selling and marketing expenses (note 1)



    (4,173,712)




    (5,180,682)


    Research and development expenses



    (6,668,643)




    (5,815,555)


    General and administrative expenses (note 1)



    (30,595,509)




    (31,852,179)


         Impairment of goodwill



    (1,435,782)




    (129,270)


         Subsidies and other operating income



    733,657




    1,294,964


    Total operating expenses



    (42,139,989)




    (41,682,722)


    Loss from operations



    (11,462,378)




    (5,377,304)


    Other income



    858,058




    1,237,678


    Other expenses



    (1,550,879)




    (935,988)


    Loss before income tax and share of loss in equity
       investees



    (12,155,199)




    (5,075,614)


    Provision for income taxes



    216,939




    947,529


    Loss before share of loss in equity investees



     

    (12,372,138)




     

    (6,023,143)


    Share of loss in equity investees, net of tax



    (556,463)




    (403,421)


    Net loss



    (12,928,601)




    (6,426,564)


    Less: Net income attributable to noncontrolling
      interests



    252,758




    623,170


    Net loss attributable to CLPS Incorporation's
       shareholders


    $

    (13,181,359)



    $

    (7,049,734)











    Other comprehensive income









    Foreign currency translation income 


    $

    693,977



    $

    1,265,061


    Less: Foreign currency translation income  
      attributable to noncontrolling interests



    92,349




    14,666


    Other comprehensive income attributable to CLPS
       Incorporation's shareholders


    $

    601,628



    $

    1,250,395











    Comprehensive loss attributable to









       CLPS Incorporation's shareholders


    $

    (12,579,731)



    $

    (5,799,339)


    Comprehensive income attributable to noncontrolling
       interests



    345,107




    637,836


    Comprehensive loss


    $

    (12,234,624)



    $

    (5,161,503)











    Basic losses per common share


    $

    (0.45)



    $

    (0.26)


    Weighted average number of shares outstanding –
        basic



    29,377,255




    27,533,182


    Diluted losses per common share


    $

    (0.45)



    $

    (0.26)


    Weighted average number of shares outstanding –
       diluted



    29,377,255




    27,533,182


    Note:









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

    Cost of revenues



    2,433




    7,503


    Selling and marketing expenses



    66,589




    179,938


    General and administrative expenses



    1,901,434




    2,280,469


     

     

     

    CLPS INCORPORATION

    RECONCILIATION OF NON-GAAP AND GAAP RESULTS- UNAUDITED

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










    For the years ended 

    June 30,





    2026




    2025












    Cost of revenue



    $

    (141,533,720)



    $

    (128,175,996)

    Less: share-based compensation expenses




    (2,433)




    (7,503)

    Non-GAAP cost of revenue



    $

    (141,531,287)



    $

    (128,168,493)










    Selling and marketing expenses



    $

    (4,173,712)



    $

    (5,180,682)

    Less: share-based compensation expenses




    (66,589)




    (179,938)

    Non-GAAP selling and marketing expenses



    $

    (4,107,123)



    $

    (5,000,744)










    General and administrative expenses



    $

    (30,595,509)



    $

    (31,852,179)

    Less: share-based compensation expenses




    (1,901,434)




    (2,280,469)

    Non-GAAP general and administrative
    expenses



    $

    (28,694,075)



    $

    (29,571,710)










    Operating loss



    $

    (11,462,378)



    $

    (5,377,304)

    Add: share-based compensation expenses and
    impairment of goodwill




    3,406,238




    2,597,180

    Non-GAAP operating loss



    $

    (8,056,140)



    $

    (2,780,124)










    Operating margin




    (6.7 %)




    (3.3 %)

    Add: share-based compensation expenses and
    impairment of goodwill




    2.0 %




    1.6 %

    Non-GAAP operating margin




    (4.7 %)




    (1.7 %)










    Net loss



    $

    (12,928,601)



    $

    (6,426,564)

    Add: share-based compensation expenses and
    impairment of goodwill




    3,406,238




    2,597,180

    Non-GAAP net loss



    $

    (9,522,363)



    $

    (3,829,384)










    Net loss attributable to CLPS Incorporation's
    shareholders



    $

    (13,181,359)



    $

    (7,049,734)

    Add: share-based compensation expenses and
    impairment of goodwill




    3,406,238




    2,597,180

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



    $

    (9,775,121)



    $

    (4,452,554)










    Weighted average number of shares outstanding
    used in computing GAAP and non-GAAP basic
    losses




    29,377,255




     

    27,533,182

    GAAP basic losses per common share



    $

    (0.45)



    $

    (0.26)

    Add: share-based compensation expenses and
    impairment of goodwill




    0.12




    0.10

    Non-GAAP basic losses per common share



    $

    (0.33)



    $

    (0.16)










    Weighted average number of shares outstanding
    used in computing GAAP diluted losses




    29,377,255




    27,533,182

    Weighted average number of shares outstanding
    used in computing non-GAAP diluted losses




    29,551,271




    27,533,182










    GAAP diluted losses per common share



    $

    (0.45)



    $

    (0.26)

    Add: share-based compensation expenses and
    impairment of goodwill




    0.12




    0.10

    Non-GAAP diluted losses per common share



    $

    (0.33)



    $

    (0.16)










     

     

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