Qfin Holdings Files IFRS Reconciliation for 2025 Annual Report, Supplementing US GAAP Financials

summarizeSummary

Qfin Holdings, Inc. filed supplemental disclosures reconciling its 2025 annual financial statements from U.S. GAAP to International Financial Reporting Standards (IFRS) for its Hong Kong Annual Report.

check_boxKey Events

• IFRS Reconciliation Filed

  Qfin Holdings, Inc. published its 2025 annual report for the Hong Kong Stock Exchange, including a detailed reconciliation of its financial statements from U.S. GAAP to International Financial Reporting Standards (IFRS).

• Material Accounting Differences

  The reconciliation highlights significant adjustments for items such as expected credit losses, effective interest rates on loans, share-based compensation, financial guarantees, and convertible senior notes, impacting both income statements and balance sheets for 2024 and 2025.

• Supplements Prior 20-F Filing

  This filing provides supplemental information to the Form 20-F annual report for fiscal year 2025, which was filed on April 27, 2026, offering a dual-standard view of the company's financials.

auto_awesomeAnalysis

This 6-K provides crucial additional context to the 2025 annual report previously filed on Form 20-F. For a foreign private issuer like Qfin Holdings, understanding the differences between U.S. GAAP and IFRS is important for investors, especially those comparing the company to IFRS-reporting peers or following its HKEX listing. The reconciliation highlights material adjustments to revenue, operating expenses, net income, and balance sheet items, offering a comprehensive view of the company's financial performance and position under both accounting frameworks.