Nio posts IFRS reconciliation showing wider June-half net loss of RMB 1.42 billion vs U.S. GAAP

• Nio flagged material U.S. GAAP-to-IFRS differences in interim reporting for the six months ended June 30, 2026.
• IFRS net loss was RMB 1.42 billion versus RMB 860.09 million under U.S. GAAP, driven mainly by redeemable non-controlling interests, convertible notes.
• IFRS requires convertible notes at fair value through profit or loss, with own-credit-risk changes in other comprehensive income or loss.
• Redeemable non-controlling interests shift from U.S. GAAP mezzanine equity to an IFRS financial liability at amortized cost, changing interest expense timing.
• IFRS also reclassifies capped call options as financial assets at fair value through profit or loss, with changes recognized in profit or loss.

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