Trip.com 1H 2026 IFRS net income RMB 2.6B
Trip.com Group Limited (TCOM) provided a reconciliation of its unaudited interim financial statements from U.S. GAAP to IFRS Accounting Standards for the six months ended June 30, 2026, in connection with its Hong Kong interim report.
Filing Impact
(Neutral)
Filing Sentiment
(Neutral)
Form Type
6-K
Rhea-AI Filing Summary
Trip.com Group Limited (TCOM) provided a reconciliation of its unaudited interim financial statements from U.S. GAAP to IFRS Accounting Standards for the six months ended June 30, 2026, in connection with its Hong Kong interim report. The reconciliation shows net income of RMB 80 million under U.S. GAAP versus RMB 2,575 million under IFRS for the first half of 2026, mainly due to fair value treatment of convertible senior notes. For the first half of 2025, net income was RMB 9,194 million under U.S. GAAP and RMB 10,417 million under IFRS. Balance sheet differences between the two frameworks are modest, with total assets of about RMB 259.1 billion and total equity around RMB 160.9 billion under IFRS as of June 30, 2026. PricewaterhouseCoopers in Hong Kong performed a limited assurance engagement on this reconciliation.
Positive
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Negative
- None.
