75,373 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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